Cultural Differences and Translation

This paper focuses on the rehtionship between culture and translation research which aim of communication activity cross culture     

Racial/Ethnic Differences in Income Inequality Across US Regions

In this study we investigate the differences in income inequality among different racial/ethnic groups in the United States using both personal and household income. We find that income inequality is negatively related to the percentage of males but that the impact is muted for blacks as opposed to whites or Hispanics. In addition, we find income inequality among blacks and Hispanics is affected in vastly different ways, due to unemployment, than for whites. Finally, the impacts on inequality from the exclusion of given groups is significantly influenced by education and the percentage of males contributing to household income but not in a uniform manner for whites, blacks, and Hispanics.     

Gender Differences in Financial Education: Evidence from Primary School

Today, financial and economic education is a primary issue in academia and among policy makers, and there is great interest towards programmes that are able to boost it. In this paper, we test whether a programme (“treatment”) of financial education on savings, targeted to children aged 8 and 9 is effective and to what extent. We measure the interest rate required by the children before and after the treatment to accept postponing a reward, computing its variation and comparing this with that of a control group. We find evidence that the overall initiative is helpful in decreasing the level of impatience of children and the number of inconsistent choices of boys. Our findings invite to reflect on the gender neutrality of programmes of financial education.     

Management under Stress and Cultural Differences

With cultural differences in perceptions of stressors and coping skills, how do managers make the job sound appealing to different types of workers？ This subject has been explorative investigated in Western countries, particularly in the United States. Very little work has been carded out in Asia. This Study has shown that there are specific job stressors and job stress effects in each culture. In addition, there is evidence of differences in stress strategy to face job stress attributed to culture. So, this context is the basis to research on the nature and magnitude of job stress experiences by people from different cultural backgrounds, and taking into account all the previous arguments. This study compares stress perception, stressful experiences and stress management strategies in studies of both Chinese and western managers.     

Using Cultural Mindsets to Reduce Cross-National Auditor Judgment Differences

In a globalized audit environment, regulators and researchers have expressed concerns about inconsistent audit quality across nations, with a particular emphasis on Chinese audit quality. Prior research suggests Chinese audit quality may be lower than U.S. audit quality due to a weaker institutional environment (e.g., lower litigation and inspection risk) or cultural value differences (e.g., greater deference to authority). In this study, we propose that lower Chinese audit quality could also be due to Chinese auditors' different cognitive processing styles (i.e., cultural mindsets). We find U.S. auditors are more likely to engage in an analytic mindset approach, focusing on a subset of disconfirming information, whereas Chinese auditors are more likely to take a holistic mindset approach, focusing on a balanced set of confirming and disconfirming information. As a result, Chinese auditors make less skeptical judgments compared to U.S. auditors. We then propose an intervention in which we explicitly instruct auditors to consider using both a holistic and an analytic mindset approach when evaluating evidence. We find this intervention minimizes differences between Chinese and U.S. auditors' judgments by shifting Chinese auditors' attention more towards disconfirming evidence, improving their professional skepticism, while not causing U.S. auditors to become less skeptical. Our study contributes to the auditing literature by identifying cultural mindset differences as a causal mechanism underlying lower professional skepticism levels among Chinese auditors compared to U.S. auditors and providing standard setters and firms with a potential solution that can be adapted to improve Chinese auditors' professional skepticism and reduce cross-national auditor judgment differences.     

家庭理财妙招:五小定律管好您的钱袋

您可能是一个刚毕业的大学生,正在做着"房车"梦;您可能是一个初为人父的年轻爸爸,正在为孩子未来的生活和教育绞尽脑汁;您可能是一个面临退休的老工人,正在为退休     

家庭理财妙招：五小定律管好您的钱袋

您可能是一个刚毕业的大学生，正在做着”房车”梦：您可能是一个初为人父的年轻爸爸，正在为孩子未来的生活和教育绞尽脑汁：您可能是一个面临退休的老工人．正在为退休后的生活发愁……不论您处于什么样的状况，您都需要和钱打交道，都要面临如何计划收支、如何进行投资．如何让自己老来无忧、如何让子女享受更好的教育等一系列问题．那么您就需要学习家庭理财。     

日语教学中异文化差异与文化导入策略分析

语言的交流具有文化的约束性,中日两国无论在语言体系还是在文化类型上都存在很大差异,两国的语言交际是两种不同文化背景知识的碰撞与融合,很多语言现象必须从对方文化的角度进行解说,否则就会导致学生的不理解甚至误解,以致造成交际障碍。日语课堂教学导入文化知识是培养学生正确理解语境的一个重要环节,直接影响日语教学的深入改革与发展。就此从语言与文化的关系着手,讨论日语教学中文化导入的策略与方法,以及文化导入的原则。     

Racial Differences in Civic Participation and Charitable Giving: The Confounding Effects of Educational Attainment and Unmeasured Ability

In this paper we use human capital theory to follow the links from educational attainment to civic engagement, and to other pro-social behaviors such as charitable giving and volunteering, and in so doing we offer a cautionary explanation for observed racial differences in civic participation, giving, and volunteering. Our argument is that when, in a racialized society such as the U.S., the costs and benefits of education differ by race, and when innate ability is an unmeasured source of heterogeneity across individuals, controlling for educational attainment and not for ability will create spurious race effects in empirical studies of behaviors that depend on both education and ability. Because (1) blacks at any level of educational attainment are predicted to be of higher average ability than equally educated whites and (2) higher ability is associated with higher levels of civic participation, a regression of civic participation on educational attainment and race will produce a positive coefficient on the dummy variable that takes on a value of one if the subject is African American. Using data from the Social Capital Community Benchmark Survey, we find strong support for the interpretation of race effects as spurious artifacts of having included data on educational attainment without measures of innate ability.     

Racial/Ethnic Differences in the Effects of Psychiatric Disorders on Employment

Prior research on the disability burden of mental disorders has focused on the non-Latino white population, despite the growing size and importance of racial/ethnic minorities in the labor market and in the US population as a whole. This paper is one of the first to test for racial/ethnic differences in the effects of mental disorder on employment outcomes with data from the National Institute of Mental Health (NIMH) Collaborative Psychiatric Epidemiological Studies (CPES). We find that recent psychiatric disorder is associated with a reduction in the likelihood of employment for men of all racial/ethnic groups relative to non-Latino whites with the possible exception of Caribbeans. These findings are driven by the effects of anxiety and affective disorders. For females, only affective disorders appear to detract from employment overall. Much larger negative effects are found for Latino women with anxiety disorders.     

江苏区域金融发展水平测度及聚类

文章从金融发展规模、金融发展深度与广度等方面,建立了区域金融发展水平的评价体系,并利用因子分析和Q型聚类等方法对江苏13个地区金融发展及其差异情况进行了测度。结果显示：江苏区域金融具备“数量型”发展特征,转变金融增长方式,提高金融效率是江苏区域金融发展的路径选择。     

Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism

This paper investigates the effect of CFO gender on corporate financial reporting decision making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between pre‐ and post‐transition periods. We find that female CFOs are more conservative in their financial reporting. In addition, we find that the relation between CFO gender and conservatism varies with the level of various firm risks, including litigation risk, default risk, systematic risk, and CFO‐specific risk such as job security risk. We further find that the risk aversion of female CFOs is associated with less equity‐based compensation, lower firm risk, a higher tangibility level, and a lower dividend payout level. Overall, the study provides strong support for the notion that female CFOs are more risk averse than male CFOs, which leads female CFOs to adopt more conservative financial reporting policies.     

跨文化整合中文化差异的集成管理

在跨文化管理中,文化差异给管理带来了许多复杂性与不确定性,处理不当将会导致文化冲突乃至文化风险。文化差异应以什么模式来解决以及在文化融合的不同阶段又该如何进行管理行为,之前的研究还甚少。本文在对这些问题研究的基础上进一步完善了解决文化冲突可以运用的方法途径,建立了文化冲突解决模式选择及文化全过程整合的模型,为跨文化管理提供了一种新视角。     

企业金融资源配置:禀赋差异抑或所有制歧视

文章运用1998-2007年中国制造业企业微观数据,考察了不同所有制企业的信贷约束,发现银行更偏爱国有企业,对非国有企业无论是从贷款额度、融资成本,还是债务担保能力、融资条件都实行了严格的控制和约束.运用Blinder-Oaxaca回归分解法检验了信贷资金配置差异的主要原因,发现所有制歧视导致的不合理部分能够解释总差异的50％以上.在进一步考虑了不同时期的信贷政策差异、分地区及分企业规模的研究发现,不合理部分比重依然很高,即银行信贷资金配置差异主要由不合理的禀赋外因素决定.本文结论为完善银行企业信贷政策提供了有益参考.     

金融发达与文化繁荣相关性的思考

金融或者是以现代金融为核心的市场经济,本质上是追求逐利最大化的.文化从人类创造文化的那一天开始,它就是为了慰藉辛苦跋涉中的人类的灵魂,它主要的目标和金钱无关,甚至它天然地倾向于批判唯利是图,所以金融和文化两者能够无障碍地密切融合是违背常识的,我对此表示怀疑.时间有限,对于正负相关的两方面我分别列举两条.     

Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports

With increased interest in voluntary sustainability reports from investors and other stakeholders, more companies are having these reports assured. The issue of what is considered material in these assurance engagements is important, and yet research on materiality has focused only on financial statement audits. This article reports the results of an experiment where auditors assess the materiality of audit differences in the same magnitude for both a financial audit and a sustainability (water) assurance engagement. Two factors, the risk of breaching a contract and community impact, are manipulated between‐subjects. We find that auditors assess the materiality of an audit difference significantly higher for a financial case than for a water case. This difference is significantly greater when there is no risk of breaching a contract than when there is a risk of breaching a contract. The risk of breaching a contract has a stronger effect on the difference in auditors' materiality assessments when there is no community impact than when there is a community impact. Overall our findings suggest that qualitative factors have a greater impact on sustainability (water) materiality assessments than on financial statement materiality assessments when an audit difference is between 5 percent and 10 percent of a relevant base. Understanding the factors that impact material judgments in sustainability reports is important as these factors affect the reliability of the reported disclosures.     

对文化创意产业融资方式的探讨

基于文化创意产业融资难的问题,结合新发布的《关于金融支持文化产业振兴和发展繁荣的指导意见》和北京市文化创意产业的实际情况,提出对文化创意产业未来融资方式的几点启示。     

中国区域金融发展水平差异分析

本文在国内外学者已有的研究基础上,结合金融发展理论,首先对中国区域金融发展水平进行了度量,得出东部地区金融发展水平最高、西部其次、中部第三、东北最低的结论;然后利用泰尔指数及其分解法对中国区域金融发展水平差异进行了度量分析,发现中国区域金融发展水平差异在1992年-2009年间呈“U”字型走向;最后利用定性和定量的方法对中国区域金融发展水平差异的原因进行了分析,证明了中国区域金融发展水平差异是外生因素（政策因素）和内生因素（经济增长速度）共同作用的结果。     

服装商标翻译的文化差异及翻译策略

随着经济全球化进程的加速,商标的英汉互译日益显示出其重要性,而服装商标的翻译是决定服装在国际市场上营销成败的关键因素之一。本文通过个案分析探讨服装商标翻译问题,分析了服装商标中的文化差异主要表现在审美心理和风俗习惯等方面,并总结了四种适用于服装商标的翻译策略,即音译法、直译法、意译法、混合译法。     

孔子:从文化符号到文化产业

孔子是中国传统文化的典型符号。从《论语》的“有朋自远方来不亦乐乎”及“和而不同”的儒学思想在世界引发共鸣,再从各国林立的孔子像与孔子学院网络覆盖全球……无一不是传达着这样的讯息：孔子已经成为一种文化符号在世界走俏。