先秦名学对翻译的命名原理具有很强的解释力,它不仅可以从"名与实"的关系对译名进行语言层面的评价,而且可以揭示生成译名的社会规范和价值系统等非语言因素。对于韦努蒂的专著The Scandals of Translation,从先秦名学来看其...先秦名学对翻译的命名原理具有很强的解释力,它不仅可以从"名与实"的关系对译名进行语言层面的评价,而且可以揭示生成译名的社会规范和价值系统等非语言因素。对于韦努蒂的专著The Scandals of Translation,从先秦名学来看其书名译为《翻译之耻》存在"名过其实"的问题,而译为《翻译的窘境》可以更准确地反映scandal的词典意义和语境意义,也可以"循名责实"从学理上更合理地诠释韦努蒂命名的意图,即揭示那些导致翻译被边缘化的思维偏见和体制问题,从而达到提高译者地位之目的。展开更多
关于翻译质量的论述是当下国内外译学热点话题之一。与此同时,对于翻译研究自身著述的翻译质量,译学却鲜有论及。本文以The Scandals of Translation汉译本为例,通过对The Scandals of Translation汉译本进行抽样和比较研究,辅以问卷调...关于翻译质量的论述是当下国内外译学热点话题之一。与此同时,对于翻译研究自身著述的翻译质量,译学却鲜有论及。本文以The Scandals of Translation汉译本为例,通过对The Scandals of Translation汉译本进行抽样和比较研究,辅以问卷调查,兼顾翻译产品与翻译过程,基于翻译规范理论探析责任规范、交际规范和关系规范方面的失范现象。本文认为,为了保障国外翻译理论著作的汉译质量,译者需要增强翻译规范意识,认真履行翻译责任,尽力促进交际的成功,合理构建译文和原文的关系。展开更多
Accounting scandals are becoming perpetual in nature.They range from the ancient Mesopotamia,to the South Sea Bubble of 1720,to the famous Enron of 2001,down to Parmalat,Tesco,and Toshiba of today.The series of accoun...Accounting scandals are becoming perpetual in nature.They range from the ancient Mesopotamia,to the South Sea Bubble of 1720,to the famous Enron of 2001,down to Parmalat,Tesco,and Toshiba of today.The series of accounting scandals that have occurred in the last two decades calls for a greater concern by the accounting profession.The accounting scandals that have occurred in this 21st century alone have shown that there is a need to look beyond corporate governance in the fight against financial deception.In this paper,we argue that even in the face of the Sarbanes-Oxley Act(SOA)of 2002 and other regulations around the world that are targeted towards effective corporate governance,accounting scandals have never ceased to occur.Most of the legislations that have been passed in recent times were targeted at corporate governance,forgetting the crucial role that audit plays within the agency relationship.And whenever there is any revelation of fraudulent financial reporting,investors do not ask who are the directors,but the first question they ask is who are the auditors?Hence,there is a need to improve audit quality by approaching it from a forensic accounting perspective in order to reduce the incidence of financial statement frauds in this era of information revolution,thus restoring investors’confidence back in the financial reporting process and corporate governance.In this paper,we propose a forensic accounting paradigm as a viable option for reducing accounting scandals,since this will compliment corporate governance systems.展开更多
~ In the majority of countries, there is a shortage of donor corneas for corneal transplantations. This study investigated the impact of organ transplantation scandals on corneal donation rate at the University Hospit...~ In the majority of countries, there is a shortage of donor corneas for corneal transplantations. This study investigated the impact of organ transplantation scandals on corneal donation rate at the University Hospital T/ibingen. Each deceased patient was considered as a potential corneal donor. An ophthalmic resident handled with stable methods of procedures the corneal donor procurement from 2009 to 2015. The rates of corneal donation were examined and analyzed. Among the 5712 hospital deaths, consent for corneal donation was obtained in 711 cases. The mean annual corneal donation rate was 12.4%. Since 2009, the donation rate per year could be increased with exception of 2013 and 2015. In the end of 2012 and 2014 two huge organ donation scandals were known in Germany. In the following years 2013 and 2015 corneal donation rate decreased significantly （P=0.0181 and P=0.0006）. We concluded that transplantation scandals have a significant impact on corneal donation rate. Improving professional＇s performance through full transparency and honesty is very important to earn trust of potential donors and their families.展开更多
Food safety is one of the top issues for Chinese consumers. In the summer of 2014,Shanghai-based Husi Food Co Ltd was mired in a food-safety scandal. OSI Group responded to this situation by releasing statements and h...Food safety is one of the top issues for Chinese consumers. In the summer of 2014,Shanghai-based Husi Food Co Ltd was mired in a food-safety scandal. OSI Group responded to this situation by releasing statements and holding China press conference. This study focused on OSI Group's image repair strategies employed in the scandal in Chinese context. A content analysis revealed that OSI Group's image repair relied primarily on six strategies: defeasibility( appalled by the event),bolstering( factory in Henan is state-of-art),minimization( it was an isolated event),corrective action( thorough internal investigation),and mortification( sincerely apologized),and attacking the accuser( launched OSI Food Safety Education Campaign). Basically,OSI Group's mortification without compensation doomed its efforts to failure.Implications for implementing image repair strategies with the combination of crisis types are addressed.展开更多
The pricey prawn scandal of Qingdao in the 2015 National Day Holiday,not only violates the principle of integrity management,but also seriously damages the image of Qingdao—World Famous Tourist City.This study applie...The pricey prawn scandal of Qingdao in the 2015 National Day Holiday,not only violates the principle of integrity management,but also seriously damages the image of Qingdao—World Famous Tourist City.This study applies image repair strategies to Qingdao municipal government departments' attempt to restore its damaged image in crisis communication.Through a discourse analysis,it is found that the government departments mainly adopt the following strategies: denial,evasion of responsibility(defeasibility),reduction of offensiveness(bolstering,compensation),corrective action and mortification.Then we evaluate the effectiveness of this image repair effort.展开更多
After the abuse of POWs and prisoners by US army in Iraq was brought to the day light in May, the worldwide denunciation silenced what the US was bragging about its support for human rights. The inhumane and brutal me...After the abuse of POWs and prisoners by US army in Iraq was brought to the day light in May, the worldwide denunciation silenced what the US was bragging about its support for human rights. The inhumane and brutal means used by the US army to torture Iraqi POWs and prisoners have gone to an alarming proportion. Photographs published show American soldiers—men and women—smiling, laughing or giving thumbs-up signs alongside naked Iraqi prisoners, exposing the sadistic and brutal methods employed by American forces and providing more evi-展开更多
The informativeness of environmental,social,and governance(ESG)scores and their actual impact on firms remains understudied.To address this gap in the literature,we make theoretical predictions and conduct empirical r...The informativeness of environmental,social,and governance(ESG)scores and their actual impact on firms remains understudied.To address this gap in the literature,we make theoretical predictions and conduct empirical research revealing that a high ESG score is associated with a lower probability of ESG scandals and lower stock returns during a scandal event.Our results suggest that ESG scores are heterogeneous but informative,and that a strong ESG reputation may have both positive and negative consequences for firms.Drawing on our findings,we develop a model and showcase that firms face an optimization problem when determining optimal ESG investment levels.Two equilibria may exist based on the trade-off between ESG scandal losses and ESG adjustment costs.Our model explains why certain firms make heterogeneous ESG decisions.展开更多
The instant but unverified information flow of microblogs may require self-discipline from authors Liu Jun was shocked to read a microblog post saying the famous Hong Kong novelist Jin Yong (Louis Cha) was dead in hos...The instant but unverified information flow of microblogs may require self-discipline from authors Liu Jun was shocked to read a microblog post saying the famous Hong Kong novelist Jin Yong (Louis Cha) was dead in hospital on theevening of December 6. The short news item gave the time and the name of the hospital.He thought it was real and re-posted the post.展开更多
Zijin Mining Group’s sewage mishap arouses concerns about the environmental cost of development Zijin Mining Group Co.,China’s largest gold producer and a public company,is struggling to find its way out of a credi...Zijin Mining Group’s sewage mishap arouses concerns about the environmental cost of development Zijin Mining Group Co.,China’s largest gold producer and a public company,is struggling to find its way out of a credibility展开更多
Let’s be clear.Efforts by any country to subvert Australia should be investigated,monitored and brought to light Yes,let’s ban donations from non-citizens.Let’s go further still-my own suggestion-and ban any donati...Let’s be clear.Efforts by any country to subvert Australia should be investigated,monitored and brought to light Yes,let’s ban donations from non-citizens.Let’s go further still-my own suggestion-and ban any donations that might reasonably be suspected as seeking to influence Australian foreign policy.However,almost a week after ABC’s Four Corners screened its episode Power and Influence:展开更多
文摘先秦名学对翻译的命名原理具有很强的解释力,它不仅可以从"名与实"的关系对译名进行语言层面的评价,而且可以揭示生成译名的社会规范和价值系统等非语言因素。对于韦努蒂的专著The Scandals of Translation,从先秦名学来看其书名译为《翻译之耻》存在"名过其实"的问题,而译为《翻译的窘境》可以更准确地反映scandal的词典意义和语境意义,也可以"循名责实"从学理上更合理地诠释韦努蒂命名的意图,即揭示那些导致翻译被边缘化的思维偏见和体制问题,从而达到提高译者地位之目的。
文摘关于翻译质量的论述是当下国内外译学热点话题之一。与此同时,对于翻译研究自身著述的翻译质量,译学却鲜有论及。本文以The Scandals of Translation汉译本为例,通过对The Scandals of Translation汉译本进行抽样和比较研究,辅以问卷调查,兼顾翻译产品与翻译过程,基于翻译规范理论探析责任规范、交际规范和关系规范方面的失范现象。本文认为,为了保障国外翻译理论著作的汉译质量,译者需要增强翻译规范意识,认真履行翻译责任,尽力促进交际的成功,合理构建译文和原文的关系。
文摘Accounting scandals are becoming perpetual in nature.They range from the ancient Mesopotamia,to the South Sea Bubble of 1720,to the famous Enron of 2001,down to Parmalat,Tesco,and Toshiba of today.The series of accounting scandals that have occurred in the last two decades calls for a greater concern by the accounting profession.The accounting scandals that have occurred in this 21st century alone have shown that there is a need to look beyond corporate governance in the fight against financial deception.In this paper,we argue that even in the face of the Sarbanes-Oxley Act(SOA)of 2002 and other regulations around the world that are targeted towards effective corporate governance,accounting scandals have never ceased to occur.Most of the legislations that have been passed in recent times were targeted at corporate governance,forgetting the crucial role that audit plays within the agency relationship.And whenever there is any revelation of fraudulent financial reporting,investors do not ask who are the directors,but the first question they ask is who are the auditors?Hence,there is a need to improve audit quality by approaching it from a forensic accounting perspective in order to reduce the incidence of financial statement frauds in this era of information revolution,thus restoring investors’confidence back in the financial reporting process and corporate governance.In this paper,we propose a forensic accounting paradigm as a viable option for reducing accounting scandals,since this will compliment corporate governance systems.
文摘~ In the majority of countries, there is a shortage of donor corneas for corneal transplantations. This study investigated the impact of organ transplantation scandals on corneal donation rate at the University Hospital T/ibingen. Each deceased patient was considered as a potential corneal donor. An ophthalmic resident handled with stable methods of procedures the corneal donor procurement from 2009 to 2015. The rates of corneal donation were examined and analyzed. Among the 5712 hospital deaths, consent for corneal donation was obtained in 711 cases. The mean annual corneal donation rate was 12.4%. Since 2009, the donation rate per year could be increased with exception of 2013 and 2015. In the end of 2012 and 2014 two huge organ donation scandals were known in Germany. In the following years 2013 and 2015 corneal donation rate decreased significantly （P=0.0181 and P=0.0006）. We concluded that transplantation scandals have a significant impact on corneal donation rate. Improving professional＇s performance through full transparency and honesty is very important to earn trust of potential donors and their families.
文摘Food safety is one of the top issues for Chinese consumers. In the summer of 2014,Shanghai-based Husi Food Co Ltd was mired in a food-safety scandal. OSI Group responded to this situation by releasing statements and holding China press conference. This study focused on OSI Group's image repair strategies employed in the scandal in Chinese context. A content analysis revealed that OSI Group's image repair relied primarily on six strategies: defeasibility( appalled by the event),bolstering( factory in Henan is state-of-art),minimization( it was an isolated event),corrective action( thorough internal investigation),and mortification( sincerely apologized),and attacking the accuser( launched OSI Food Safety Education Campaign). Basically,OSI Group's mortification without compensation doomed its efforts to failure.Implications for implementing image repair strategies with the combination of crisis types are addressed.
文摘The pricey prawn scandal of Qingdao in the 2015 National Day Holiday,not only violates the principle of integrity management,but also seriously damages the image of Qingdao—World Famous Tourist City.This study applies image repair strategies to Qingdao municipal government departments' attempt to restore its damaged image in crisis communication.Through a discourse analysis,it is found that the government departments mainly adopt the following strategies: denial,evasion of responsibility(defeasibility),reduction of offensiveness(bolstering,compensation),corrective action and mortification.Then we evaluate the effectiveness of this image repair effort.
文摘After the abuse of POWs and prisoners by US army in Iraq was brought to the day light in May, the worldwide denunciation silenced what the US was bragging about its support for human rights. The inhumane and brutal means used by the US army to torture Iraqi POWs and prisoners have gone to an alarming proportion. Photographs published show American soldiers—men and women—smiling, laughing or giving thumbs-up signs alongside naked Iraqi prisoners, exposing the sadistic and brutal methods employed by American forces and providing more evi-
基金funded by Hong Kong Polytechnic University under grand number P0047740.
文摘The informativeness of environmental,social,and governance(ESG)scores and their actual impact on firms remains understudied.To address this gap in the literature,we make theoretical predictions and conduct empirical research revealing that a high ESG score is associated with a lower probability of ESG scandals and lower stock returns during a scandal event.Our results suggest that ESG scores are heterogeneous but informative,and that a strong ESG reputation may have both positive and negative consequences for firms.Drawing on our findings,we develop a model and showcase that firms face an optimization problem when determining optimal ESG investment levels.Two equilibria may exist based on the trade-off between ESG scandal losses and ESG adjustment costs.Our model explains why certain firms make heterogeneous ESG decisions.
文摘The instant but unverified information flow of microblogs may require self-discipline from authors Liu Jun was shocked to read a microblog post saying the famous Hong Kong novelist Jin Yong (Louis Cha) was dead in hospital on theevening of December 6. The short news item gave the time and the name of the hospital.He thought it was real and re-posted the post.
文摘Zijin Mining Group’s sewage mishap arouses concerns about the environmental cost of development Zijin Mining Group Co.,China’s largest gold producer and a public company,is struggling to find its way out of a credibility
文摘Let’s be clear.Efforts by any country to subvert Australia should be investigated,monitored and brought to light Yes,let’s ban donations from non-citizens.Let’s go further still-my own suggestion-and ban any donations that might reasonably be suspected as seeking to influence Australian foreign policy.However,almost a week after ABC’s Four Corners screened its episode Power and Influence:
