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談《鑄劍》復仇意識與“超人式”武俠的結合
Get PDF中國現代文學復仇主題對古代復仇文學主題的變革與超越有著不可低估的文化與審美意義，復仇對象由個體指向整個封建社會、中外反動勢力乃至傳統文化的弊端，其復仇目的也從血緣紐帶與忠孝節義等倫理義務轉向主體深沉憂憤導致的自覺反抗乃至革命要求的強調。五四作家本認為武俠小說是“弱者文學”，承載虛無縹緲的武俠夢，對革命毫無幫助。而魯迅卻在傳統與現代的碰撞中，嘗試以武俠題材包裝革命文學。魯迅以兩種不同的俠客形象來比喻革命者的兩條路：第一條路就是優柔寡斷的眉間赤因看客的阻撓而無法進行復仇之路，只有一身血氣，有勇無謀；第二條路就是黑色人，目睹眉間赤行事猶豫，忍不住現身幫他復仇，以免眉間赤“出師未捷身先死”。俠客為江湖人復仇，革命者為國復仇，他們都有復仇的氣概，但沒有足夠的膽識和智謀，就會寸步難艱，需要富有經驗的前輩幫忙，齊心協力，才能報仇雪恨。然而，行俠仗義的黑色人卻不自認為“俠客”，認為這是“污名”，本文將會探討黑色人拒絕俠客之名的歷史因素。另外，黑色人與魏晉文人所創造的武俠形象相似，俠客的“武勇”實質上是小說家通過俠客與強大敵人的斗爭和俠客自身的言行賦予俠客的“超人”屬性。基於此點，本文將會探討魯迅如何在《鑄劍》將復仇意識、革命、象徵“超人”的武俠結合，三位一體地呈現他心中真正的武俠
Incompatibilist arguments and compatibilist rebuttals
Get PDFThe issue concerning the compatibility between free will and determinism has long been a hotly debated topic in philosophy. The debate matters because free will is believed to be intimately related to moral responsibility. My research aims at providing a picture of the landscape of one philosophical position on this debate --- incompatibilism. Incompatibilism is the doctrine that claims free will and moral responsibility are incompatible with determinism. A major part of this thesis is a critical survey of three of the most influential (types of) arguments for incompatibilism; they are the Consequence Argument, the Transfer of Nonresponsibility Argument, and the Manipulation Argument. Compatibilist rebuttals that have been proposed for dealing satisfactorily with these incompatibilist arguments are thoroughly examined. After sufficiently outlining the core rationale behind these incompatibilist arguments and the rebuttals to them, I argue that the Consequence Argument is, among the three arguments, the most tenable one. Since the Transfer of Non-responsibility Argument and the Manipulation Argument don’t have any clear advantage over it and it has great success in illuminating incompatibilist intuitions. Incompatibilists should rely on it to argue for incompatibilism. At the end of the paper, I switch to briefly discuss the bottom-line disagreements between compatibilists and incompatibilists. I contend that compatibilists and incompatibilists often have different aspirations. In light of this, I conclude that faithful compatibilists are seldom persuaded to climb over the fence to incompatibilism
Does non-financial information disclosure promote firm\u27s exports? Evidence from China\u27s mandatory CSR reporting regulation
Get PDFAlthough prior literature provides evidence on information technology\u27s role in international trade, whether and how a firm\u27s non-financial information disclosure affects export is underexplored. Using China\u27s mandatory Corporate Social Responsibility (CSR) disclosure as a quasi-natural experiment, we find that firms binding to the requirement significantly boost exports compared to their nonreporting peers. To understand the economic mechanisms, we propose that the positive impacts could be exposited through two channels: (1) information transparency and (2) financial constraint. The economic mechanism tests provide suggestive evidence that the effects are more substantial when firms are inferior in information transparency and financial constraint before the regulation. We also investigate what types of non-financial information matter for exports and which destination countries contribute more to such export boosts. Firstly, we find that firms with prior-low ESG disclosure levels exhibit more export upsurge, among which the labor protection disclosure is the most striking component. Moreover, we show that the export increase is concentrated in countries with a more stringent disclosure requirement, reflecting a reporting distance gravity. The disclosure level distance of destination countries partially explains why Chinese exports go more to certain countries after the regulatory shock. Overall, this paper highlights that international integration could be a key benefit for policymakers to promote a more transparent CSR disclosure in developing countries
A socio-cultural analysis of elder abuse in a non-western society of Ghana : theoretical approach and (multi-stakeholder) interventions for elder justice
No full textResearch and policy literature on elder abuse and its conceptualisation has been dominated by Western academics and institutions. The conceptualisations in the literature do not adequately capture non-Western perspectives embedded in socio-cultural norms. Empirical studies on prevalence and risk factors of elder abuse are also dominated by Western and Asian scholars. However, research on elder abuse or mistreatment in Africa, to date, remains understudied and thus there is the need for thorough investigation and understanding of the phenomenon. In response, this thesis set out to offer socio-contextual/cultural meaning and understanding of elder abuse in a non-Western society of Ghana. Specifically, the thesis examined how various stakeholders (such as caregivers, social workers, police officers, traditional authorities, religious leaders, lawyers, community members, health professionals and older persons aged 60+) understand elder abuse and investigated the risk and protective factors of elder abuse from self-reported information by older people. To have a nuanced account of the patterns of elder abuse, the thesis also sought to explore older persons’ lived experiences of abuse and discuss the perceived factors that shape the implementation of Elder Justice Laws in Ghana and other non-Western societies. In doing so, I drew on the theory of planned behaviour, contextual theory of elder abuse, symbol interactionism, and the socio-contextual and ageing stereotype framework of elder abuse to explain situations that result in elder abuse or the factors that contribute to the occurrence of elder abuse. The study adopted a transformative (exploratory sequential) mixed methods approach, including a cross-sectional survey involving 860 older adults aged 60+, and semi-structured in-depth interviews with 79 stakeholders in two major metropolitan areas in Ghana (Greater Accra and Greater Kumasi). Findings from the qualitative research showed that elder abuse was understood as: a) false and witchcraft accusations, b) disrespect, c) neglect and isolation, d) discrimination against older people, e) deprivation of older persons’ human rights, f) aggressive response to older adults’ behaviour and action, g) economic and financial exploitation, h) gestures (non-verbal actions), and i) self-harm. For the quantitative results, the hierarchal linear multiple regression analysis performed showed that living arrangement, years lived in a community, loneliness, anxiety, having conflict with others, mistrust, and community support for health services positively predicted elder abuse (in the final model). However, only respect and neighbourhood bonding negatively predicted elder abuse. This study has important contributions to elder abuse scholarship and policy interventions in non-Western societies which are influenced by socio-cultural norms. The mixed methods offered a comprehensive approach to understanding elder abuse from a socio-contextual/cultural lens through the qualitative research as well as the patterns and predictors of elder abuse from the quantitative aspect
Two essays on the tax consequences of auditor litigation risk : evidence from quasi-natural experiments
Get PDFIn the United States, auditors have legal liability to third parties under federal securities law and state common laws, which vary in the degree of liability. Whereas auditors are liable to security traders for fraud under the federal securities law, they are liable for ordinary negligence under common law. Using a sample of company-year observations from 1982 to 2015, I examine the implications of the adoption of common law statutes on audit client tax outcomes. My thesis consists of two essays. The first one examines how the staggered adoption of these common law principles that increased third-party auditor legal liability affects corporate tax avoidance as measured by GAAP effective tax rate (ETR) and cash ETR. My analysis shows that increasing auditor liability lowers tax avoidance among treatment companies after accounting for other factors that affect tax avoidance. To strengthen this finding, I also examine New Jersey and California, which decrease auditor litigation risk during the sample period, and confirm that companies in these two states have higher tax avoidance. Further, I find that the effect is stronger for financially constrained companies, companies with high litigation risk, companies with high ex-ante tax avoidance in their state-industry group, and clients of Big N auditors. My second essay investigates auditors’ role in managing corporate tax risk. I find that higher auditor litigation risk is associated with a decrease in tax risk after controlling for other determinants. Further analysis reveals that this reduction is brought about by an improvement in tax accruals quality. I conduct separate tests involving New Jersey and California, which reduce auditor litigation risk during the sample period, and find that companies in those two states experience an increase in tax risk. In additional analyses, I find that auditor litigation risk reduces auditor provided tax service (APTS), and clients’ tax-related restatement. However, it increases auditor industry tax expertise, auditor reporting of tax-related internal control weaknesses, and IRS attention. Overall, the findings suggest that elevating third-party auditor legal liability improves the quality and reliability of the tax information reported by audit clients. By responding to calls for more research on the net benefit of increased auditor litigation risk, this study contributes to the nascent tax risk, tax avoidance, and APTS literature from the perspective of auditor litigation exposure. It addresses the identification problem between auditor incentives and corporate tax outcomes and explains the moderating role played by the former. My study implies that auditors have litigation-avoidance incentives to ensure the production of quality and reliable tax information. Lastly, it informs ongoing debates over increasing liability to third-party claims to incentivize auditors to perform high-quality audits
The Sugar War : the response of Guangdong brown sugar to the provincial industrial sugar system, 1933-1936
Get PDFThanks to the tariff imposition in the 1930s, Guangdong’s brown sugar trade, once shrinking due to the dumping of refined sugar, revived with soaring annual sales from hundreds of thousands to 1.3 million piculs. Meanwhile, Chen Jitang’s warlord regime in Guangdong established several provincial sugar factories and implemented a sugar monopoly policy from 1933 until its reign in 1936. Faced with the threats posed by refined sugar and the official disruption of the brown sugar system, Guangdong’s brown sugar maintained its prosperity with increasing output. Current sugar history studies mainly focused on how worldwide colonial regimes successfully built industrialized sugar systems and crushed down traditional sugar mills. Whereas my study focused on brown sugar, which showed advantages and competitiveness over modern sugar factories under the particular soil of Guangdong, helping promote the understanding of modem sugar history.
My research aims to examine how the stakeholders within traditional sugar production and marketing networks responded to the newly-established provincial industrial sugar system, thereby guaranteeing the vitality of brown sugar in local society. It turned out that the brown sugar-centered forces launched a smokeless war against the provincial sugar factories. To build a comprehensive understanding of the role of brown sugar in this war, various historical materials from local, official, and the “external” party’s perspectives were used.
The dissertation first reveals that Guangdong brown sugar enjoyed a solid and extensive market based on various economic, cultural, and social factors in the 1930s. The considerable consumer demand ensured the profitability of the brown sugar trade, which was the premise that the local society actively responded to the challenges of the industrial system. Then this paper points out that brown sugar-centered forces resisted the government’s monopolistic control and reconstructed this provincial system for private profit-making. As a result, brown sugar in modern times, long being criticized as backward and declining by Chinese sugar historians, took the leading role in its confrontation with the “advanced” sugar factories and eventually won the victory of this sugar war. Shaped by the 1930s’ local and national environments, the long-neglected case of Guangdong contributed to drawing a complete picture of modem global sugar history
Experiences of first-generation students in a large public university in Ghana : a phenomenological study
Get PDFIn this study, first-generation students (FGS) experiences in the higher education system of Ghana were explored. Only a few studies in Africa, notably Ghana, have focused on the concept of FGS. FGS are conceptualized as learners whose parents didn’t complete or attend university and are the first in their nuclear families to seek for higher education. This research looked into FGS experiences at the University of Education Winneba, which is a large public university viewed as a haven for FGS in Ghana because of its mandate to train teachers for immediate employment. The study explored FGS motivations for pursuing higher education, coping mechanisms that support their persistence and resilience to pursue higher education, as well as interventional strategies that FGS can access to ensure their resilience and success in Ghanaian higher education. A phenomenological design was used to recruit 15 participants from the University of Education, Winneba, using purposive and snowballing sampling approaches. Six (6) first-year students, six (6) final-year students, and two (2) university officials from various departments at the University of Education, Winneba were interviewed one-on-one. NVIVO 12 software was used to conduct a thematic analysis. Themes that revealed from the study serve as proof that FGS are driven by several factors to pursue higher education and can be resilient enough to graduate from university if adequate and appropriate resources are available to enhance their university journey. Even though with resources such as Vice Chancellors Scholarships, Student Loan Schemes, and District Scholarships available to all higher education students in Ghana, the FGS participants in the study report that such available resources were generally limited, inaccessible, discriminatory, and highly competitive, if not completely absent, in their own experiences, thereby developing several character traits, coping mechanisms and forming their own agency. This paper contends that being aware of the barriers that hinder FGS motivations to navigate higher education successfully will help them move forward. Therefore, a collaborative effort which requires universities, the Ministry of Education, and policymakers and all stakeholders concern to redesign their approaches to influence FGS policies and practices to reach out to such vulnerable groups in the higher education environment is crucial
Comparative study of barrier-free city construction in Shenzhen and Hong Kong
Get PDFThe purpose of this research is to compare the barrier-free construction situation in Hong Kong and Shenzhen, and to compare them in terms of hardware facilities, publicity concepts, financial investment, etc. Qualitative analysis was used, interviews were conducted with people with disabilities, and the data results were analyzed to draw the direction of the future development of barrier-free facilities in the two places
照顧者實用資訊手冊
Get PDF手冊源起
香港面對人口高齡化，醫療和福利系統無可避免面臨持續的挑戰。照顧者因壓力問題而引發的家庭悲劇時有發生，反映照顧者自身亦極需要社會的重視和支援。
現時照顧者人數眾多，當中不乏配偶、父母、子女、女婿、媳婦，對長者照顧及社會無酬的付出，確實值得社會的認同和肯定。然而，儘管本港為長者及照顧者提供不少支援服務，由於不同的原因，照顧者似乎未有善用現有的服務，常常需要一力承擔所有照顧的責任，這無疑增加了他們的壓力。
照顧者需求多樣性
照顧者有不同種類，所需要的服務或支援亦有所不同。例如：「新手照顧者」剛開始接觸照顧工作，需要盡快提升日常護理和相關的疾病知識，以及獲得合適的離院/復康服務支援。「隱蔽照顧者」一直承擔照顧工作但沒有接受任何支援，因此，他們需要的是服務提供者/鄰里的主動接觸，並被轉介合適的照顧服務，以分擔他們部分照顧工作。「高危照顧者」幾乎長時間被照顧的工作佔據了其生活，他們需要的是喘息空間和暫託服務，甚至可能是情緒支援。即使「資深的照顧者」也可能需要喘息或暫託的支援服務去減輕壓力；而結束了照顧工作的「畢業照顧者」，無論是情緒的支援，還是重新規劃財務與就業的安排，都有非常實際的需求。基於照顧者的不同需要，照顧者的支援和服務也是多樣化，如何讓不同種類的照顧者能夠輕易了解現有的社區支援服務、可考慮甚麼因素選取相關服務、如何獲取所需的支援包括申領經濟支援或預早準備長期護理開支、如何自強增值等，都是這本手冊希望解答的問題。
手冊的目的
編製這本手冊的目的就是要減少照顧者四處尋找資訊的麻煩，提供一個整全且易於瀏覽的資訊來源。本手冊主要有兩大目標：其一，幫助照顧者認識不同的服務和資源，積極尋求援助；其二是一站式提供豐富的資訊服務，提升照顧者的能力和平衡身心健康。
手冊的意義
此手冊的社會意義是期望提高大眾對照顧者需要的關注，並引導更多的行動以支援照顧者。如果您的親友是照顧者，又或您認識的朋友甚至鄰居正面對照顧家人的困難，您可以主動伸出援手，又或利用這本手冊作為啟示，向他們介紹相關的服務。
另外，這本手冊可以視作為支援照顧者的工具，讓照顧者明白在承擔照顧家人的重任時並不需要孤軍奮戰，也可以善用社區提供的各種資源和服務。
手冊架構
本手冊由四個主要部分組成，每部分都專注於特定的主題，旨在提供照顧者的全方位支援和資訊，幫助他們在面對挑戰時能夠有所依賴，並從中獲得力量：
第一部分主要提供基礎知識，其中包括不同種類的照顧者的介紹、四種長者常見疾病（包括認知障礙、中風、老年抑鬱和癌症）的病徵說明、以及照顧者可能面臨的壓力與「喘息服務」的重要性。第二部分專注介紹長者常用的社區及健康服務。我們按照地區將服務機構進行了分類，羅列「認知障礙、中風、老年抑鬱、癌症」常用的服務機構，此外，我們還提供家居安全、樂齡科技租賃服務，以及財務支援等相關建議。第三部分將焦點重新放回照顧者身上，提供了支援照顧者的社福機構介紹、照顧者同路人的心得分享，以及照顧者的培訓資訊，旨在幫助照顧者在面對困難時能自強不息。最後，在本手冊的結尾部分，我們特別邀請了四位專家學者就照顧者政策提出見解和建議，為加強照顧者支援服務提供新思路。
如果按持份者來分類，手冊的四個部分的重點如下：
第一部分：照顧者的基礎知識
◎ 針對預備照顧者、新手以及隱蔽照顧者，讓他們了解照顧者的角色和需要；照顧體弱長者的基礎知識，並提供應對壓力的建議，包括自我照顧和喘息服務等。
第二部分：照顧者支援
◎ 針對所有護老者，提供長者常用的社區服務、健康服務和支援計劃，包括暫託、住宿、護送及陪診、善別支援、情緒支援、復康用品津貼及租賃的支援計劃，以及財務策劃師提供的理財貼士。
第三部分：照顧者自強
◎ 針對照顧者，資訊包括不同的照顧者支援組織、同路人和畢業照顧者的經驗心得、培訓課程，以及實用的電子資訊平台推介。
第四部分：對照顧者支援政策的看法和展望
◎ 針對服務提供者、政策倡議者及制定者，提供專家學者對照顧者服務及政策的未來發展方向的看法和建議，以期引發更多關於「如何為照顧者提供更好支持」的討論。
給讀者的使用指引
本手冊內容十分豐富，讀者可以先瀏覽目錄，選擇與您相關的部分進行細讀。對於新手照顧者或剛接觸/關注護老服務的人士(例如：學生、社區人士)，我們建議您可以參考手冊第24-33頁「給照顧者的智慧錦囊」的個案，了解不同照顧者可能面對的情境，這可能會給您一點概念，讓您可以考慮尋求哪些支援服務，又或您身邊照顧者朋友有哪些需要，以及如何協助他們獲取所需要的支援。我們深知閱讀本手冊時，您可能會遇到一些不明白的地方，請不必感到困惑。您可以嘗試找身邊的朋友、鄰居或社會服務機構的工作人員一起閱讀，或者向本中心的職員進行查詢。
此外，為方便讀者可以隨時隨地閱讀而不需要攜帶整本手冊，我們為本手冊設立了一個專屬網頁，免費下載整本手冊或某些章節內容。
希望您在閱讀的過程中能找到有用的資訊，並能從中獲得實際的幫助。https://commons.ln.edu.hk/apias_guide/1009/thumbnail.jp
文體間的辯證法與詩歌的功能性擴張 : 張可久“律曲”
Get PDF張可久以極為可觀的散曲数量（全部元散曲的五分之一）以及其獨特的散曲風格在中國散曲史上佔據了舉足輕重的地位，尤其是張可久的散曲風格融合了中國傳統的詩歌元素和當時盛行的散曲形式，自成一派。本文旨在重现具有融合性美學詩歌功能的張可久式散曲創作觀。主要包括：第一，本文將對張可久散曲的節奏、對仗、押韻等散曲形式層面的主要構成要素進行詳細考查，以此探討張可久如何通過散曲的形式體現中國古典詩歌的美學特徵。第二，本文將通過對張可久時代的整個文化背景下的集體文學創作活動的分析，證明張可久散曲的融合性特徵並不是文言雅風格與口語俗風格的機械疊加的產物。
Zhang Kejiu 張可久 occupies an important position in the history of sanqu 散曲 (colloquial song). Not only does the sheer volume of his sanqu songs account for one-fifth of the extant sanqu songs, but his significance also lies in the unique style of his songs. In particular, his sanqu songs hybridize traditional literary elements with the up-and-coming form of sanqu. This article examines how Zhang Kejiu embodied the aesthetics of classical poetry in the format of sanqu through a detailed examination of meter, parallel lines, and rhyme. Also, to demonstrate the synthetic style of Zhang Kejiu’s sanqu songs was not merely the result of the combination of literary and colloquial styles, this essay aims to reconstruct Zhang Kejiu’s idea about poetic functions underlying his literary syncretism by exploring his literary activities in the cultural context at his time