Voting patterns of big eight representatives in setting accounting and auditing standards

The “Big Eight” accounting firms are alleged to dominate the setting of accounting and auditing standards. This paper identifies the recent criticisms and reviews the standard setting procedures of the APB, FASB, and the ASB. The results of five empirical studies designed to investigate the alleged domination issue are summarized. The conclusion drawn is that there is no empirical evidence to indicate that the Big Eight collectively govern the accounting and auditing standard-setting process.     

克鲁格曼、诺贝尔经济学奖与经济地理学发展

文章对克鲁格曼的经济地理学思想从贸易理论与区位理论相融合,从规模收益递增、要素流动和运输成本揭示空间集聚,从历史、预期和路径依赖揭示区域发展路径,以量化模拟研究区际关系等四方面进行了分析.从研究视角、研究范式和研究方法三方面分析了克鲁格曼创新研究对经济地理学的启迪.从学科社会地位、研究范式和发展方向三方面分析了克鲁格曼获得诺贝尔经济学奖对经济地理学的影响.在此基础上,对中国经济地理学发展提出了一些思考.     

Recognizing consumerism as an “illness of an empty soul”: A catholic morality perspective

Catholics personalist authors have been always concerned about consumerism, which is considered a radical dissatisfaction that compulsively tries to fill the emptiness of the inner self. It is a form of idolatry where malls are modern cathedrals. What are the antecedents and consequences of this moral approach, inducing consumers’ engagement in anti-consumption behaviors? This conceptual paper updates the literature review about this research topic, acknowledging the thoughts written in encyclical letters of three Popes of Catholic Church: John Paul II, Benedict XVI, and Francis. This paper also proposes a new model of ethical decision-making model that aims to describe the implications of recognizing consumerism as a moral/spiritual issue according to the Catholic Church teaching. This paper provides useful insights into the influence of Catholic teaching on the adoption of anti-consumption behaviors.     

Effective selling approaches to buyers' objections

Approaches for responding to an industrial buyer's indecision and price objections were uncovered. When an industrial buyer refuses to make a purchase decision or objects to price, an effective salesperson will seek understanding of the buyer's indecision, consciously look for common underlying objections, address the buyer's specific concern, and establish a decision deadline for the buyer.     

Ma(r)king memories: exploring embodied processes of remembering and forgetting temporal experiences

Based on in-depth interviews with nine tattoo consumers, participant observation at a tattoo studio, a tattoo consumption diary, and photography, we investigate embodied processes of remembering and forgetting temporal experiences. We unpick participants’ experiences of combatting the fragility of memory, negotiating which temporal experiences to remember or forget, and constructing temporal order through their tattooed bodies. These insights are enriched theoretically with reference to Ricoeur’s ideas concerning time, narrative, and memory. By focusing upon the embodied dimensions of memory work, we contribute fresh insights into the underexplored relations between bodies, time, and consumer culture. Furthermore, we indicate the continuing significance of temporal continuity, durability, and the past in accelerating Western cultures. Finally, we elucidate the importance of also attending to “absences” in consumer research. We conclude by considering the wider implications of our findings for better understanding an accelerating, liquid, and unstable consumer culture, beyond the context of tattooing.     

HOW DID PAUL KRUGMAN GET IT SO WRONG?1

This article is a response to Paul Krugman's New York Times Magazine article, ‘How Did Economists Get It So Wrong?’ Krugman's attack on modern economics – and many adhominem attacks on modern economists – display a deep and highly politicised ignorance of what economics and finance is really all about, and a striking emptiness of useful ideas.     

《木马赢家》中保罗的自卑情结探析

根据阿德勒的个性心理学理论,母亲扭曲的金钱观、失职的父亲及唯利是图的叔叔是造成《木马赢家》主角保罗自卑情结的主要原因,而根本原因是英国工业文明背景下对人性的忽视。     

论跨国公司的社会责任——读霍肯的《商业生态学:可持续发展的宣言》有感

本文简要介绍和评述了霍肯的著作《商业生态学:可持续发展的宣言》的基本思想和主要观点,强调了解决商业与环境之间二元悖论问题的关键,在于设计、创造一个可持续发展的商业模式,使之能融入生态系统的可恢复体系中,并强调在这个过程中,企业"对社会负责"是一种自愿的行为。从霍肯的观点出发,笔者反思了跨国公司违背生态伦理的种种"罪行",提出必须以更为冷静、客观的态度来看待跨国公司,并提出了"拯救跨国公司=拯救人类自己"的主张。     

克鲁格曼新经济地理模型评析

克鲁格曼新经济地理学模型是以非线性动力学理论作为其产生的理论基础,将规模报酬递增和不完全竞争、固定比率的运输成本、过程的演进性以及动态模拟等研究方法引入模型,并建立了三个基础模型即中心—外围模型、历史和预期模型以及区域专业化模型。文章通过分析,以期对其新经济地理模型有一个比较全面的了解。     

《儿子与情人》中的异化主题

D.H.劳伦斯（David Herbert Lawrence）,是西方文学中最具争议的作家之一。他的一生是与资本主义工业化社会现存秩序充满了矛盾的一生。《儿子与情人》是他的最重要的小说之一,在这部小说中,他真实地再现了当时资本主义制度下的英国自然,社会、人性、家庭及两性关系。异化主题贯穿了整篇小说。所以小说中的自然环境特别逼真,人物特别丰满,栩栩如生。综观这些环境,人物以及家庭关系,两性关系的异化,我们可以领悟劳伦斯在小说中传递的信息的精髓。