11 A Rediscovery of Heaven-and-Human Oneness

A bstract .   The history of Chinese intellectual thought shows a constant and continuous probing into the chiasmatic encounters between tian (heaven or nature) and ren (humankind). This is conducive, in turn, to a core conception of tian ren heyi (heaven-and-human oneness) that largely embodies the general ethos or Geist of Chinese philosophy. Owing to its functional indication and dynamic character, the polysemy of the conception is apt to be extended along with the passage of time and according to the current situation or sociocultural context. At the present day, there is a tendency to rediscover the relevance of "heaven-and-human oneness" by reading new and even modern messages into the old conception. This has become an open-ended activity, inviting and involving a second reflection, transcultural exposition, and even creative transformation due to its hidden universality for the common good. This chapter attempts to look into the essential bearings of this "heaven-and-human oneness" concept employed as a Dao ( Tao or Way) to deal with the interaction between nature and humanity. It also explores the complex history of the concept, with a particular reference to Li Zehou's recent reinterpretation as well as my own personal understanding. Some contemporary pragmatic implications of the concept are also examined with particular reference to eco-environmental concerns.     

8 Culture, Evil, and Horror

A bstract .   This chapter develops a concept of aesthetic and existential horror and suggests its importance for understanding modern and postmodern culture. It makes three distinct claims. First, the experience of horror signifies a breakdown in the symbolic categories and valuations of a culture. Second, this experience has ontological significance because in horror the human is exposed to the naked fact of being. This latter point is derived from Heidegger's comments on anxiety and Emmanuel Levinas's notion of the " il y a " or "there is." A third claim follows from these two, namely, that horror is distinct from evil. Evil is defined within a cultural matrix; horror is the undefined other of a culture. Evil represents the negation of being; horror shows the sickening presence of being as being. The essay concludes with a reflection on the possibility of a postmodern ethics that takes responsibility for the "horrors of being" generated by globalization.     

7 A Cultural Critique of Cultural Relativism

A bstract .   This chapter explores a certain line of critical analysis according to which one can proceed to undermine the claim that judgments approving freedom, and standards upholding human rights, are culturally relativistic and cannot possibly have any universal validity. This exploration begins with a scrutiny of common assumptions about the nature of culture itself. The author tries to demonstrate that common misunderstandings of culture have provided ammunition to cultural relativists. Seeking clarity helps strengthen the philosophical objections to normative cultural relativism. The author refers to such a line of analysis as the "cultural critique of cultural relativism."     

2 Discourse Ethics, Democracy, and International Law: Toward a Globalization of Practical Reason

A bstract .   This paper deals with the foundational "architectonics" (Kantian) at the ground of the internal relation between the three concepts raised in the title. First, I provide a short introduction into the ultimate foundation of practical philosophy by the transcendental-pragmatic conception of discourse ethics . Then, I discuss the foundational relation between discourse ethics , positive law , and democracy as a constitutional state of law . Finally, I explore the foundational relation between human rights as part of universal law, the democratic state of law, and international law or jus gentium . By taking issue with Kant, Habermas, and Rawls, I try to show that a rational foundation of ethics, as well as a rational approach to the traditional problems of international law, is only possible through a critical transformation of Kant's approach via a transcendental-pragmatic conception of discourse ethics.     

4 Human Rights, Global Justice, and Disaggregated States: John Rawls, Onora O'Neill, and Anne-Marie Slaughter

A bstract .   Human rights are urgently important rights that all individual persons may validly claim and that all governments are obligated to respect. According to some philosophers, no government can plausibly claim legitimate authority unless its legal and political system ascribes such rights, and no society can plausibly claim to be just unless it has a legitimate government. John Rawls presents his own version of this conception in the context of his account of the moral basis of a just global system of public law, which he calls the Law of Peoples. According to some of his critics, including Onora O'Neill, not only is the Law of Peoples statist, but also it relies on a false view of the state. O'Neill has developed a new conception of an ideally just global order in which states have fewer, and corporations more, powers and obligations to secure human rights, in contrast to Rawls's conception. Her conception is consistent with Anne-Marie Slaughter's account of the transformation of state sovereignty due to globalization. However, contrary to initial appearances, it is not the case that O'Neill's and Slaughter's views taken together require significant modification of Rawls's conception of human rights. There is no fundamental conflict between Rawls's conception of human rights and Slaughter's account of state transformation. And O'Neill's criticisms of Rawls's view are unwarranted.     

1 From a State of War to Perpetual Peace

A bstract .   This essay examines current debates in political philosophy regarding the problems of war and peace and of human rights protection. Two contrasting approaches are analyzed: one represented by "democratic peace" theories, and the other by the movement for a cosmopolitan order. At the heart of both approaches are conflicting interpretations of Kant's political philosophy, especially his project of "perpetual peace." An analysis of M. Doyle's recent conception of "liberal democratic peace" shows the flaws in his justification of the tendency of liberal states to be war-prone toward nonliberal states. Alternatively, the development of Kant's ideas in the theories of "discourse ethics" (K. O. Apel and J. Habermas) and "cosmopolitan democracy" confirms the relevance of Kant's cosmopolitan ideal to current discussions about peace and human rights. The analysis also affirms that the true solution to the problems of securing peace and protecting human rights can only be achieved by peaceful means, based on international law with the United Nations as its legitimate political representation.     

6 Does Kant Have Anything to Teach Us about Environmental Ethics?

A bstract .   Immanuel Kant's thought typically is represented as hostile to environmental concerns, but his aesthetics offers significant resources for environmental ethics. His account of the disinterestedness of taste raises the possibility of a manner of motivating a noninstrumental and responsive—rather than self-interested and consumerist—attitude toward nature. The aesthetic consciousness thus can help situate us within rather than pit us against the natural world. Kant's thinking about the beautiful and the sublime point to an ambiguous conception of subjectivity, a picture of the subject who experiences itself both as immersed within a meaningful world and as raised above a world to which it is morally superior. Such a conception may orient investigations in environmental philosophy by providing a more realistic view of the relationship between human beings and nature than do either dualistic or monistic theories.     

10 The Subject of Freedom at the End of History: Socialism Beyond Humanism

A bstract .   The postmodernist turn in theory left the status of humanism in some doubt. This chapter argues that a recuperation of a specifically socialist humanism is both possible and desirable, but only by overcoming the anthropocentrism of radical humanism. Renaissance and Enlightenment conceptions of the subject were rooted in an untenable dichotomy between the human and the animal, in ways that vitiated the idea and ideal of universal freedom. By conflating subjectivity as such with human subjectivity, humanism created a diremption in the world that placed the knower (human consciousness) on one side, and the merely known (objectified Nature) on the other. Marxism and socialist humanism reproduced this error in ways that have undermined the socialist vision of universal emancipation, misconstrued the nature of the subject, and overlooked the significance of human domination of other animals. The author advocates a new approach, what he calls metahumanism , to affirm a "two-sided" freedom in which the liberation of other animals from human oppression, and the emancipation of ourselves as animals—that is, the restoration of the sensual dimension of existence, free sexual expression, and valorization of the labor and love of the body—would become central features of a new movement for civil and cultural reform.     

3 Rethinking Global Justice from the Perspective of All Living Nature and What Difference it Makes

A bstract .   I begin this chapter with an account of what is deserved in human ethics, an ethics that assumes without argument that only humans, or rational agents, count morally. I then take up the question of whether nonhuman living beings are also deserving, and I answer it in the affirmative. Having established that all individual living beings, as well as ecosystems, are deserving, I go on to establish what it is that they deserve and then compare the requirements of global justice when only humans are taken into account with the requirements of global justice when all living beings are taken into account. I argue that the more adequate global justice that takes into account all living beings imposes some additional obligations on us that are absent from a less defensible human-centered global justice, but not as many as one might initially think.     

Hermeneutics and the Heidegger = Schumpeter Theses

This paper is a part of an attempt to develop an economic philosophy of ontology based on the Continental tradition of hermeneutics. Ontology explores the meanings of entities as the objects of knowledge to posit the orientation of knowledge. Heidegger developed hermeneutical ontology, focusing on the self-understanding of Dasein (human beings), which consists of the "projection" of its possibilities into the future and the "thrownness" of it into the restrictions by the past history. Dealing explicitly with the pre-structure of knowledge, hermeneutics opens the perspective of knowledge much broader than permitted by the analytical tradition of philosophy. It is the contention of this paper that Schumpeter from the Austrian subjectivist circle could cope with this approach in social science by the use of the concepts of "innovation and tradition" or "creation and routine." The paper discusses the relationship between Heidegger and Schumpeter on various philosophical issues and derives what might be called the Heidegger = Schumpeter theses.     

The Sociomaterial Negotiation of Social Entrepreneurs’ Meaningful Work

This research examines the role of digital technology in the constitution of meaningful work. Adopting a sociomaterial perspective, we argue that meaningful work emerges as an outcome of a complex negotiation between individuals and their digital devices. This process was explored through video diaries and interviews with social entrepreneurs, capturing moments of their everyday meaning‐making and encouraging reflexivity. Accounting for their sociomaterial practice led participants to reaffirm their work as uniquely meaningful, produce more nuanced accounts of meaningfulness and/or make pragmatic adjustments to their meaning making. Whilst authenticity was a key meta‐narrative in these accounts, it also produced tensional knots which, in their unravelling, required the adoption of more practicable meanings of work. The paper concludes by urging scholars to de‐centre the human from their analysis to provide a more complete account of meaningful work.     

Max Weber and Economic Sociology

A bstract .   Peukert (2004 ) argues that Weber's work is only of limited relevance to present-day economic sociology because it incorporates "a rather narrow and static understanding of rationality and the economy." This article disputes that claim. It is argued that Weber differentiates between economic and sociological perspectives on the economy through incorporating uncertainty into the latter. Hence Weber's economic sociology develops the distinction between "before" and "after" perspectives on action, incorporates expectations, and defines capital with reference to time and uncertainty. Furthermore, Weber's analysis of formal rationality presupposes uncertainty. Weber's economic sociology thus assumes a dynamic economy, where uncertainty is prevalent, and formal rationality can reduce uncertainty. Peukert's analysis thus (a) fails to consider Weber's differentiation between economic and sociological investigations, and (b) does not engage with Weber's knowledge of Austrian economics.     

9 Persons: Natural,Functional, or Ethical Kind?

A bstract .   In this paper, I examine alternative views of personhood and how they affect our understanding of life and death. Building on David Wiggins's insight that our concept of person tries to hold in a single focus our nature as a biological being, a subject of consciousness, and a locus of moral values, I argue against views that try to reduce persons to one of these aspects at the expense of the others. Thought experiments that have been prominent in the literature on personal identity are criticized on grounds that they sunder persons from the moral and cultural context in which they appear and ignore an essential relational aspect of persons. I argue for a substantive view of persons that understands persons as "constituted by" but not identical to human organisms, and that treats persons as having essential relational properties. Persons are thus beings whose nature is not determined entirely by their biology or psychology but is, in part, a matter of individual, moral, and cultural construction. I argue that such a view provides the best theoretical grounding to answer the more practical, bioethical questions concerning the beginning and end of life.     

城市经济带的理论问题

"城市经济带"是本文基于城市经济学、区域经济学、空间经济学与产业经济学理论的交叉融合,针对国内外城市经济发展中的现实问题提出来的概念.作为城市经济未来发展的一种趋势,"城市经济带"对于促进中国转轨经济中区域经济快速健康发展的实践具有重要的指导意义.鉴于当前学术界尚未对"城市经济带"给出明确的阐释,本文对"城市经济带"的相关理论问题进行了初步探讨,如理论溯源、内涵阐释等方面,以期达成对"城市经济带"相关实践领域的理论自觉.     

Schumpeter 1911: Farsighted Visions on Economic Development

This paper presents to the English-speaking reader a sample of material contained only in Schumpeter's first German edition (1911) of Theorie der wirtschaftlichen Entwicklung , material subsequently omitted from later German editions and from the English translation. The newly-translated material, presented here for the first time in English, comprises a substantial part of the second chapter, only available in a completely rewritten version, and fully half of the famous seventh chapter, which has not been previously available at all in English. This material merits attention today because it contains remarkable and farsighted visions on economic theory that may inspire current efforts to devise models of economic and social evolution. In order to better appreciate the original text, we briefly introduce the "background" to Theorie and its revisions, briefly describing the social and intellectual environment of the time. We then discuss how the entrepreneur evolved over the three editions of Theorie (from 1911 to 1934) in view of the shift in Schumpeter's personal and intellectual life and outline the most important implications raised by the first German edition of 1911. Finally, we use Schumpeter's own statements to settle the obstinate confusion on the publication year of Theorie in favour of the year 1911.     

The Dark Side of Deeply Meaningful Work: Work‐Relationship Turmoil and the Moderating Role of Occupational Value Homophily

How are close personal relationships experienced by people in deeply meaningful work? Drawing upon in‐depth interview data with 82 international aid workers, I offer three distinct contributions. First, I find that people who experience their work as deeply meaningful have high work devotion. I identify boundary inhibition as a mechanism to explain why they participate more willingly in overwork and erratic work, despite giving rise to time‐ and trust‐based conflict in their relationships. Second, I find that people with high work devotion often also experience emotional distance in their personal relationships when their close others don’t value their work – a context I call occupational value heterophily. This disconnection‐based conflict compounds the time‐ and trust‐based conflict and engenders an emotionally agonizing situation, which I call work‐relationship turmoil. Third, when close others do value their partner’s work – a context I call occupational value homophily – it fosters an emotional connection and offers an avenue for work‐relationship enrichment. These findings draw upon deeply meaningful work to detail the multi‐faceted work‐relationship experience among those with high work devotion.     

MEASURING RISK IN ENVIRONMENTAL FINANCE

Abstract.  Environmental sustainability indices, such as the Dow Jones Sustainability Indexes and the Ethibel Sustainability Index, quantify the development and promotion of sustainable social, ethical and environmental values in the community. Moreover, such indices provide a benchmark for managing sustainability portfolios, and developing financial products and services that are linked to sustainable economic, environmental, social and ethical criteria. This paper reviews the existing data and risk indices in environmental finance. The main purpose of the paper is to analyse existing sustainability and ethical indices in environmental finance, and evaluate empirical environmental risk by estimating conditional volatility clustering that is inherent in these indices. Financial volatility models are estimated to analyse the underlying conditional volatility or time-varying risk that is inherent in alternative environmental sustainability indices. Volatility clustering is observed for most series, but some extreme observations are also evident. The log- and second-moment conditions suggest that valid inferences can be drawn for purposes of sensible empirical analysis.     

智力资本会计理论基础反思

以计量和报告为主要内容的会计对智力资本的发展做出了巨大的贡献;与此同时,智力资本对于会计的发展也展现了其独特的魅力。然而,智力资本会计主要是来源于实践,使得相应的计量问题面临着巨大的挑战,所以智力资本的出现不可避免地引起了理论界的激烈争论。由于会计界按照现有的会计理论来处理智力资本会计,其效果并不理想,需要新的理论准则来处理智力资本会计,并对财务报告的未来发展进行新的尝试。本文认为,会计界应该反思现有的会计理论,改变会计计量观念和财务报告模式。     

浅谈中职专《基础会计》学科框架教学方法的应用

基础会计学科是一门专业性和应用性较强的学科,因此学好它有着非常重要的作用。本文主要就是从基础会计课程的各章节入手,从原有的框架入手,然后对理论教学与实际工作中不同的经济业务运营手段进行研究,使学生易于把握其内在的规律,在学习和复习过程中能够抓住重点,做到提纲挈领,学习起来得心应手。     

生态城规划的理论与实践——以奉化溪口镇为例

以德国汉诺威柯贝(Kronsberg)生态城、丹麦哥本哈根诺德海文(Nordhavn)未来城、瑞典麻摩(Malmo)生态城为例,从基本情况、发展契机、规划理念、具体措施和成功因素等方面对比分析了欧洲三大著名"生态城"的特征,提出供生态城市规划借鉴的成功经验。并以上海世博会亚洲唯一代表城市——溪口镇作为实证案例,根据生态城规划的理论与经验,结合溪口的特质,提出城镇发展的战略构想,冀为生态城规划建设提供新的思维。