非言语委婉运载含义的新认知

委婉语作为一种特殊而普遍存在的语言现象,一直是专家学者研究的主题,而对非言语委婉的研究只是最近在一些专业刊物上略有提示。委婉语不仅是词语修辞的表达手段,也是人们思维和行为的表现方式。应从一个新视角中去认知委婉语,委婉不仅包括言语委婉,也包括非言语委婉。     

论与日本人交际中实用的拒绝技巧简

拒绝别人的委托是件痛苦和尴尬的事情,所以掌握委婉的、有效的拒绝方式也是一项重要的交际手段。而且我们也经常看到有的人因为不擅长拒绝所以被迫接受,给自己的工作和生活带来负担,显然,这样委曲求全心情不能构筑好的人际关系。这篇文章总结了让对方接受的委婉的拒绝方法的要点：太勉强的话坚决拒绝;说明让人信服的理由;道歉;给点别的建议。如果要符合上面四点,我们就能有效减少在与日本人交际中的摩擦。     

两会声音

女职工法定退休年龄为55岁,男性为60岁。但在达到法定年龄退休时,男性“个人账户养老金计发月数”按159个月计算,女性则按170个月计算,单项计算差额女性比男性低22．5％。     

浅析女性高管在企业并购中的作用

女性在世界范围内被公认为弱势群体,很多的文献与实证证明女性要弱于男性,但随着思想的开化和经济的发展,女性在社会中地位逐渐上升。本文主要通过介绍女性与男性在传统观念、行为方式等的差异等来探讨女性高管对企业并购类型、并购溢价、并购后果的影响,从女性独特的心理和性格角度来分析女性高管在企业并购中的作用,发掘女性在企业管理中所显现的特殊才能。     

瓶中之水:姐妹情谊的尴尬与困境

《瓶中之水》中的姐妹情谊的夭折反映了女性在面对根深蒂固的男权思想时的妥协,这种妥协也折射出姐妹情谊在面对传统社会时的尴尬与困境。此外,这种姐妹情谊还带有一定的自恋倾向,一旦"像一个真正的朋友说她一句"——包含着权力关系的异性因素就会随之介入,也就是说,在消除了性别差异的姐妹情谊中,女性未必就能获得平等,这是由女性联盟的自身内部矛盾所造成的。     

论委婉语的分类标准及类型

常用的委婉语分类标准是规约化程度标准、婉指对象标准、语义标准、语用功能标准。四种分类标准进行分类的意义各不相同:规约化标准分类有助于词典编纂时对委婉语进行选择,以确定哪些委婉语可以吸收进词典;婉指对象标准分类则有助于委婉语词典编纂时对内容的编排;而构成手段标准分类有利于发现委婉语的形成机制;功能标准分类则有助于解决委婉语虚伪与否的争论——利己委婉语是自私的,因而是虚伪的。     

浅析女性高管在企业并购中的作用

女性在世界范围内被公认为弱势群体,很多的文献与实证证明女性要弱于男性,但随着思想的开化和经济的发展,女性在社会中地位逐渐上升.本文主要通过介绍女性与男性在传统观念、行为方式等的差异等来探讨女性高管对企业并购类型、并购溢价、并购后果的影响,从女性独特的心理和性格角度来分析女性高管在企业并购中的作用,发掘女性在企业管理中所显现的特殊才能.     

理财,谁说女子不如男!

很长时间以来,对于理财人们都会有这样一种固有的观念,认为男性应该是这个领域的强者。不是吗?我们所见到的基金经理、企业家等大多为西装革履的男性,给人的印象似乎是投资理财方面男性应唱主角。而实际上,女性在理财领域一点儿也不逊色,许多人的成绩单甚至比男性还出色。     

中美邀请言语行为对比研究

邀请言语行为是语言中不可缺少的部分,对于日常交际有着一定的影响;邀请言语行为与民族文化有着密切的联系,体现出不同民族的文化特色,遵循着不同的民族礼貌规范;不了解邀请言语行为的规范及其背后的民族文化,就会导致跨文化交际失误;外语教学中培养学生得体的邀请言语行为能力,可以帮助他们减少语用失误。     

浅析“重男轻女”的社会现象

重男轻女意为重视男子,看轻女性,是社会一种认为男女不平等的观念,重视男性的权利,而把女性定性为男性的附属,并限制她们发展个人才能的机会。女性也被视为较为弱小,因此她们在某些范畴上要负的责任比男性少。这种观念常见于父权社会,常伴随着男尊女卑和性别分工的观念,重男轻女现象在方方面面影响社会经济发展。     

模糊限制语在大学英语课堂中的语用功能探析

模糊限制语是一种常见的语言现象,在言语交际中发挥着重要的作用。在英语课堂中恰当地使用模糊限制语,能缓和语气、实现礼貌交际;降低焦虑感,激发学习热情;严谨语言表达,增强自我保护从而有效推动课堂教学活动的开展,实现有效教学。     

Accounting, Truth and Communication: The Case of a Bank Failure

There have been many papers admonishing accounting researchers to abandon traditional approaches to research and to embrace a particular social theory or philosophy, such as those of Braverman, Foucault or Habermas. Few empirical studies, however followed this advice. This paper employs Habermas' theory of communicative action and, more specifically, his notion of the four validity claims implicit in any speech act in an empirical analysis of the financial reporting and auditing of the Canadian Commercial Bank. Any speech act involves a double structure of speech which combines the communication of propositional content with that of interpersonal relations. Consequently, any analysis of financial reporting and auditing must necessarily involve the double structure of speech and, therefore, the perspective of the four validity claims: comprehensibility, truth, truthfulness and rightness. This paper provides an analysis of financial reporting and auditing of the Canadian Commercial Bank. It shows that the four validity claims were violated. This analysis of one case is then used to make observations about public accounting in general.     

Swedish mothers’ and fathers’ worries about climate change: a gendered story

Abstract

The present study considers whether parenthood has an impact on the worries that women and men have about climate change for the next generation and examines whether there are differences between the worries of mothers and fathers. The empirical material is based on a questionnaire-based survey that was administered in 2011 to a random selection of 3500 individuals in Sweden, with a response rate of 31%. The results indicate that parenthood, regardless of the parent’s gender, increases an individual’s worries about the impact of climate change on the next generation. Fathers are significantly more worried about climate change than men who are not parents; however, mothers do not worry significantly more than women who are not parents. In general, regardless of parenthood status, women worry about climate change more than men.     

Are men better investors than women? Gender differences in mutual fund and pension investments

The majority of consumers lack awareness of how their financial situation will be when they retire. Women face a particularly severe situation. One reason is that reformed retirement systems are disadvantageous for women. Another reason is that women are much less interested to manage their money and to make long-term investments. This paper reviews prior studies on gender differences for financial consumers. Results are inconclusive and more research is needed to clarify when and why there are gender differences. This paper also analyses how the Swedish population has allocated their pension investments within the state pension system as well as the results from a nationally representative sample of consumers. There are less significant differences between expert men and women. Most differences are between novice men and women. Men are both more profit-oriented and more motivated to make financial investments than women are.     

Managers, Workers, and Corporate Control

If management has high private benefits and a small equity stake, managers and workers are natural allies against takeover threats. Two forces are at play. First, managers can transform employees into a “shark repellent” through long‐term labor contracts and thereby reduce the firm's attractiveness to raiders. Second, employees can act as “white squires” for the incumbent managers. To protect their high wages, they resist hostile takeovers by refusing to sell their shares to the raider or by lobbying against the takeover. The model predicts that wages are inversely correlated with the managerial equity stake, and decline after takeovers.     

Does Trading Improve Individual Investor Performance?

From 52,649 accounts and 10,615,117 transaction records obtained from a renowned brokerage house in Taiwan we find that individual investors purchase 73.4% and sell 64.5% of their stock portfolios each month. This is more than ten times the statistics for their U.S. counterparts. In general, individual investors have positive abnormal returns from factor-based models. However, they would have earned higher returns from following a buy-and-hold strategy. We find a U-shaped rather than a monotonic turnover and performance relation. The results do not support the overconfidence argument proposed by Barber and Odean (2000, 2001) nor does the rational model of Grossman and Stiglitz (1980). We find that investors with large portfolio values tend to be informed traders whose excess trading does create performance value. We also investigate whether men are more overconfident than women and find that even though men trade more excessively than women, men's performance measures are not dramatically lower than women's. Specifically, the own-benchmark adjusted gross return for men is higher than that for women. The regression results indicate that electronic traders rather than men are overconfident.     

Ways women lead

Women managers are succeeding not by adopting the traditional command-and-control leadership style but by drawing on what is unique to their experience as women. According to a study the author conducted for the International Women's Forum, men and women in similar managerial jobs make the same amount of money and experience roughly the same degree of work-family conflict. But when they describe their leadership styles, vast differences arise. Men are much more likely than women to view leadership as a series of transactions with subordinates, and to use their position and control of resources to motivate their followers. Women, on the other hand, are far more likely than men to describe themselves as transforming subordinates' self-interest into concern for the whole organization and as using personal traits like charisma, work record, and interpersonal skills to motivate others. Women leaders practice what the author calls "interactive leadership"--trying to make every interaction with coworkers positive for all involved by encouraging participation, sharing power and information, making people feel important, and energizing them. In general, women have been expected to be supportive and cooperative, and they have not held long series of positions with formal authority. This may explain why women leaders today tend to be more interactive than men. But interactive leadership should not be linked directly to being female, since some men use that style and some women prefer the command-and-control style. Organizations that are open to leadership styles that play to individuals' strengths will increase their chances of surviving in a fast-changing environment.     

Women in the workplace in developing countries

The increased participation of women in economic activities of developing countries has been neglected, although they often work longer hours than men. In Africa, Asia, and the Pacific women average 12-13 hours more a week than men. They are often heads of households as male partners become ill, migrate, or die. The work is mostly in the household with other subsistence activities that statistics do not count. The UN Statistical Office estimated that the percentage of economically active women increased between 1970 and 1990 in the whole world except for sub-Saharan Africa. Yet the gap between female and male employment in the developing world stays wide because of fewer educational opportunities and social restrictions affecting women. 1/2 of the 70% of 830 million economically active women living in developing countries are in Asia. 3 of 4 women aged over 25 in Asia and Africa are illiterate. In Latin America and the Caribbean less than 25% of women are illiterate. Female illiteracy reaches over 75% in northern Africa and western Asia, almost 75% in sub-Saharan Africa, under 50% in eastern and southeastern Asia, and 75% in southern Asia. There is a wide gap between urban and rural illiteracy of women aged 15-24. In Africa over 40% of urban women were illiterate vs. nearly 80% of rural women in 1980. Enrollment in secondary schools in 1985 indicated that while in developed countries about equal number of girls were enrolled per 100 boys, in northern Africa only 70 girls, in sub-Saharan Africa only 60 girls, in eastern Asia 90 girls, and in southern Asia only about 40 girls were enrolled. In Africa under 20% of women vs. 80% of men in northern Africa, were active in the official economy, while in sub-Saharan Africa 40% of women vs. 90% of men, in Latin America nearly 40% of women vs. 80% of men, and in southern Asia in a little over 20% of women vs. over 80% of men.     

Modernity,space-based patriarchy and global capitalism: implications for Syrian women accountants

This paper contributes to the current literature on gender, modernity, patriarchy and accounting by bringing insights into the experiences of women accountants in Syria: an Arab and predominantly Muslim country. By doing so, this paper enhances understanding of women's interrelationship with accounting beyond the Anglo-American context that currently dominates the research agenda on gender and accounting. Face-to-face interviews with 20 women accountants were carried out in Syria in 2008. This study reveals that in the context of global capitalism and patriarchy, factors of class, alienation, tradition and economic difficulties are contributing to the subordinated role of women in society in general and in the accounting profession in particular. The increased commercialisation of the accounting profession in the Arab world, including Syria, has resulted in socio-economic hierarchies and discriminatory practices, where interviewees spoke of discrimination based on class, sex and on the knowledge held. Further, despite advances to Syrian women's access to the public space, the public space for Syrian women accountants often operates based largely on how men act in this space. Men (and socially/financially advantaged women) often occupy aspects of the public (accounting) space that are perceived to be more significant and better financially rewarded. Thus, the dichotomy of public/private spaces in this study is understood in a broader sense to incorporate the symbolic as well as spatial aspects. This paper concludes that the accounting profession's aspirations need to be challenged through critically evaluating and redefining work roles and values to ensure emancipation for women. Furthermore, in the Arab world, dominant patriarchal structures will only be challenged and changed when obstacles preventing women from enjoying their human rights and contributing fully in society are addressed and eliminated.     

Does knowledge of finance mitigate the gender difference in financial risk-aversion?

We investigate the gender difference in financial risk aversion using a survey of finance professors from universities across the United States. We compare their actual portfolio allocations to that of respondents in the Federal Reserve's Survey of Consumer Finances (SCF). We find that among highly educated individuals, women are significantly more risk averse than men. However, we find that when men and women have both attained a high level of financial education, they are equally likely to invest a significant portion of their portfolio in risky assets, suggesting that financial education mitigates the gender difference in financial risk aversion.