中日传统文化对政治现代化的影响

对任何国家来讲,政治现代化既是现代化运动的一个重要方面,也是现代化运动的一个重要支撑,而传统文化对政治现代化有着不可低估的影响。传统文化是民族历史的结晶,蕴涵了本民族思维方式、价值观念、行为准则等因素,一方面具有强烈的历史性、遗传性,另一方面又具有鲜活的现实性、变异性。因此,传统文化为政治现代化提供历史的根据和现实的基础。本文将就中日两国不同的传统文化对各自政治现代化的影响进行浅析,以求对中国政治现代化道路做有益的探索。     

关于民营企业文化建设的调查与思考

民营企业要讲全面协调可持续发展,打造“百年老店“,要实现此目标,构建优秀企业文化是重要途径.要搞好民营企业文化建设,需要民营企业制定相应战略,系统推进;需要社会相关中介给予服务帮助;需要政府的积极引导和良好的社会环境支持.     

Accounting development in Pakistan

This paper examines the origins, growth, and the development of accounting practices and disclosures in Pakistan and the factors that influenced them. We trace the early days of accounting in the Indian subcontinent and discuss the British colonial influence. We examine the development of accounting in Pakistan through three eras: Independence through 1971, Post 1971-1984, and 1984 to present. We describe how the colonial past and later the international financial institutions such as the Asian Development Bank and the International Monetary Fund played key roles in shaping accounting and reporting practices of the country. Pakistan's adoption of International Financial Reporting Standards as national standards has not led to improvement in the quality of financial reporting. We argue that Pakistan, even though classified as a common law country in literature, exhibits most of the properties of code law countries. We conclude that lack of investor protection (e.g., minority rights protection, insider-trading protection), judicial inefficiencies, and weak enforcement mechanisms are more critical to explaining the state of financial reporting in Pakistan than are cultural factors. This insight has policy implications for developing countries that are making efforts to improve the quality of the financial reporting of their business entities.     

Russian workers’ experiences with and perceptions of sexual harassment severity

As the reach of global business operations increases, cultural context will likely influence the nature and amount of sexual harassment workers experience. Surprisingly, little is known about sexual harassment in Russia, an attractive target for expanding companies. To address this gap in the literature, we examine Russian workers’ perceptions of sexual harassment severity through the lens of cultural context. In particular, we examine the sexual harassment severity perceptions from the perspective of both targets and perpetrators. Results indicate that as targets of sexual harassment, Russian women and men held similar sexual harassment severity perceptions. However, as perpetrators, Russian women reported perceiving the harassment they committed as being less severe than the reports of Russian men. Further, among both targets and perpetrators, Russian women held less permissive sexual attitudes than Russian men, with this difference mediating the relationship between participant sex and perceived sexual harassment severity: women perceived greater severity than men because women hold less permissive sexual attitudes. Implications for research, practice, and the role of national culture in shaping the social construction of sexual harassment are discussed.     

我国城市公共艺术设计现状及对策研究

随着经济的不断发展,公共艺术已成为一个国家、地区城市发展程度的重要体现,作为一种服务于大众的艺术正逐渐融入我们的生活当中,变成生活中不可或缺的一部分。公共艺术促进着城市的发展,城市是公共艺术赖以生存的地方,二者紧密相关不可分割。本文将对我国当今的公共艺术现状和未来发展进行分析和论述,将目前城市和公共艺术两者之间的关系、公共艺术作品目前存在的问题等进行分析,并提出相关建议。     

Reading between the lines: Multidimensional translation in tourism consumption

This paper argues that for translation to enhance the tourist experience literal accuracy is not enough and translations should be culturally sensitive to their target readers. Using the example of museum websites as a form of purposive tourism information designed to both inform and attract potential visitors, this paper analyzes websites of museums in the UK and China. We argue that no matter how accurate a translation may be, if the norms of the target tourist community have been ignored a translation may fail to achieve its purpose and may even have a detrimental effect on the tourism experience. By bringing together translation and tourism theory, we demonstrate when the cultural element of tourism is considered alongside the translation of texts, the need for linguistic accuracy is superseded by a requirement for cultural sensitivity.     

Firm internationalisation within the Muslim world

Business transactions within the Muslim world have received only limited attention from International Business scholars. This exploratory study investigates whether a shared adherence to the Islamic tradition can reduce perceived cultural distance between countries, thus affecting the internationalisation pattern of firms. The experiences of six small- and medium-sized enterprises in the electronics and electrical (E&E) sector in northern Malaysia are presented. The findings suggest that a mutual affiliation to Islam among countries does contribute to reducing cultural distance, thus also affecting the path of firm internationalisation.     

Investigating customer loyalty formation for wellness spa: Individualism vs. collectivism

Visitor retention is undeniably a major issue for every destination marketer. This study was an attempt to develop an international tourists’ loyalty framework for wellness spa tourism destination by considering quality and value of spa tourism in Thailand, affect, satisfaction, desire, and culture. Our proposed framework and hypothesized relationships were evaluated by using a structural analysis. A field survey was used. Results indicated that our conceptual model included a satisfactory fit to the data. Quality and value were found to have a critical role, and other study constructs were identified to act as direct/indirect driving forces of loyalty intentions. In addition, mediating role of affect, satisfaction, and desire was found. Moreover, moderating impact of culture (individualism vs. collectivism) on the loyalty formation was identified. Overall, our theoretical framework was demonstrated to be capable of explicating wellness spa tourists’ destination loyalty formation. Implications for destination marketers in Thailand are discussed.     

The Role of National Culture in International Financial Reporting Standards Adoption

Prior research shows that the development of national accounting systems follows different patterns in different countries over the world. This was recently supported by the staggered manner in which countries adopt IFRS. Extant evidence shows that IFRS adoption decisions at the country level are determined by institutional and economic factors. In this context, cultural factors have not been considered. This paper examines the relationship between five cultural dimensions and countries’ decisions to adopt International Financial Reporting Standards (IFRS) around the world during the period 2003-2014. We find that countries with higher levels of uncertainty avoidance are more likely to adopt IFRS. Additionally, they are more likely to commit to early adoption largely on a mandatory rather than voluntary basis. On the other hand, countries with higher values of masculinity are more likely to adopt IFRS early, but the extent (whether voluntary or mandatory adoption) of adoption is not significantly related to masculinity. Finally, we show that countries with higher power distance (long-term orientation) are more (less) likely to adopt IFRS on a mandatory basis. The results are in line with Gray’s theory of cultural influence and suggest that differences in national culture had a significant role in countries’ reaction to the introduction of IFRS as a set of unified accounting standards targeting the harmonization of accounting standards adopted across different jurisdictions.