Complementary Modernisms in China and the United States:

Complementary Modernisms in China and the United States: Art as Life/Art as Idea is the result of a conference where Chinese and Americanist art historians addressed the development of modernism in their respective cultural traditions. The chapters juxtapose historical developments without attempting to map connections or influences. Instead, both national modernisms are presented as part of the larger terrain of global modernism, but generated within specific, localized circumstances. This juxtaposition reveals significant differences as much as any particular moments of connection or similarities, disrupting any standard narrative of the primacy of French (or European) avant-garde art and its influence on more belated and peripheral communities.The differences that are revealed are not merely the result of the very different historical trajectories of each country’s moves into modernity. Rather, differences in attention and methodology are just as important, in particular the focus on the post-1980 development of Chinese art as part of the modernization of Chinese culture and economy, rather than the American perspective on post-1980s postmodern qualities. At the same time, significant convergent concerns emerge, such as the importance of urban centers and urbanization, the profound effect of political and technological disruption, and the question of identity.The volume represent a cross-section of Chinese and Americanist art historians, both early career and senior scholars, working on a wide variety of subjects, such as the Ashcan School, Impressionism, Cai Liang, Liang Sicheng, Huang Binhong, Cézanne, Bauhaus, Joseph Cornell, Andrew Wyeth, Louise Nevelson, Jackson Pollock, Andy Warhol, and contemporary art more broadly, with (as is usual in any survey of the 20th century these days) a concentration on the 1960s.《交互视野下的中国和美国的现代艺术: 艺术/生活或观念》这一会议论文集收录了中美艺术史家对现代主义在各自传统下的发展进行研究所得的成果。这些文章并置历史发展，而非试图详述其中的关联或影响。相反，两个国家的现代主义都被展现为全球现代主义大背景中的一部分，并被认为是在特定环境中产生的。这种并置显示了重要的差异性以及任何特殊情况下的联系或相似之处，打破了一般强调法国（或欧洲）先锋派首要地位及其对周围团体产生影响的标准论述。中国与美国现代主义发展上的差异，并不仅仅是由于两国进入不同历史轨道发展现代化而导致的。相反，关注点和方法论的差异也同样重要，尤其是关注八十年代后中国艺术的发展，将其作为中国文化与经济现代化的一部分，而不是从美国视角来看待八十年代后的后现代价值。同时，也出现了重要的趋同关注点：城市中心与城市化的重要性，政治或科技解体所造成的深远影响，以及自我认同的问题。本论文集所收录的文章，彰显了当今重要的中美艺术史家研究的多样性，从资深到青年一代，从阿什坎学派至当代艺术，（并与任何当下对二十世纪作出的概括论述相一致，）将重点放在二十世纪六十年代

Adoption of International Financial Reporting Standards and Market Performance of Listed Banks in Nigeria

Abstract. The objective of this study is to examine the effect of the adoption of IFRS on the market performance of banks in Nigeria. Secondary data were acquired from the financial statement of 15 money deposit banks listed on floor of the Nigerian Stock Exchange (NSE) while regression and paired sample test analyses were used to determine the association between the adoption of IFRS and the market performance of listed money deposit Banks in Nigeria. The study found a positive and significant relationship between the adoption of IFRS and the market performance of listed money deposit banks in Nigeria proxy by Dividend pay-out (DPO) and Dividend Yield (DY). Furthermore, the paired sample test result indicates a significant difference exists between Dividend pay-out (DPO) and the adoption of IFRS while no significant difference exists between Dividend Yield (DY) and the adoption of IFRS. Thus, the study recommends that the global adoption of International Financial Reporting Standards particularly in developing economies like Nigeria should be properly implemented and studied, so as to keep abreast with the various changes the would likely affect the market performance of the Nigerian Banking industry

Firm Characteristics and Corporate Social Responsibility Practices in Nigerian Listed Firms: An Empirical Investigation

In recent past, Corporate Social Responsibility has been a fundamental subject of discussion in academic literatures because of its vital contribution to sustainable development. In line with this assertion, this study assessed the corporate social responsibility (CSR) performances of listed companies on the Nigerian Stock Exchange (NSE). A cross-sectional research design was adopted for the study and secondary data compiled from the annual reports of those companies were used for the analysis. The study employed multiple regression estimation technique to analyse the CSR ratings of sixteen (16) companies used as the basis of investigation. The study found that while market capitalization had a positive significant relationship with corporate social responsibility practice, period of existence on the listing of Nigerian Stock Exchange had a negative relationship. Also, the industrial goods sector had a positive significant relationship with CSR practice while the oil and gas sector had a significant negative relationship. It is therefore recommended that activist groups, NGOs and community leaders should be more dynamic to challenge organizations to do more for their communitie

Impact of Ethics on the Conduct of Professional Accountants in Nigeria

High profile corporate collapses and fraud with which accountants are said to have been associated with has given rise to the questioning of the integrity of the professional accountants. This systemic failure has brought into focus issues of long standing debate with respect to how to curb this act and regain the confidence of the public in the professional accountants and the professional accountancy bodies at large. The study examined the impact of code of ethics on the conduct of professional accountants in Nigeria. Regression Analysis, Correlation Technique and Ttest were employed in analyzing the data collected. The results revealed that the fundamental principles of ethics have a significant impact on the positive conduct of professional accountants. It further revealed that there is no difference in the various opinions of stakeholders with respect to the impact of the code of ethics. It is therefore recommended that early stage teaching of ethics in all schools and continuous improvements taking into consideration changes in time, based on the current trend should be encouraged. There should also be a program in place to effectively monitor the adherence level of accountant

Global News Coverage on Victimization and Challenges of Roma Migrants from Romania: An Experiential Study

The issue of Roma migrants from Romania has generated debate and discussion among media experts, scholars and policy analysts across the globe. The socio-cultural implications of this issue have triggered an increase of reports and commentaries on international news television outlets across the globe. Interestingly, there have been various qualitative and quantitative studies on social mobility of migrants in Europe. However, there is paucity of research investigations on communication perspectives on the issue of victimization and challenges of Roma migrants from Romania. Thus, the need to generate empirical evidences on the rise and fall of media report on the experiences, motivations, and ambitions of Roma migrants from Romania is critical, considering the fact that the dramatic increase of Roma migrants in Western Europe is alarming. This study examined global news coverage on socio-cultural issues of Roma migrants from Romania, using Youtube videos as examples. Furthermore, this study examined the audience mindset on global news coverage of Roma migrants. The method adopted was content analysis and 12 news videos of three selected global TV outlets were analyzed; British Broadcasting Corporation (BBC), Cable News Network (CNN) and Aljazeera. The timeline adopted for the analysis was between June 2014 and March 2016 to achieve the objectives of the study. Also, four research questions were raised and adequately answered in this study. From the findings of the study, three predominant sociocultural challenges affecting the Roma migrants were identified and discussed, which are ethnic marginalization, structural poverty and racial bias. It was recommended that non-government agencies and concerned bodies should work hand-in-hand to provide structures for skill acquisition and human capital inclusion. Furthermore, the EU should reinforce its benefit systems for Migrants as well as partne

Bankers’ Perspectives on Integrated Reporting for Value Creation: Evidence from Nigeria

This study aims to examine the opinions of Zenith bank employees on the value, content and processes as well as the challenges of Integrated Reporting () in Nigeria with the hope of highlighting recommendations to encourage organizations to adopt it. Ninety eight employees responded to our survey. Generally, the respondents agree that () has value that could lead to better reporting of corporate activities. They also identified challenges that could mitigate the value of (). It was however noted that some of the challenges could be overcome with time, given that framework exist that is being test run by a number of organizations. The study recommends that there should be awareness campaigns to sensitize organizations on the value of . This paper contributes to the extant literature by offering insights of Zenith Bank employees on

A Cognitive and Cross-Linguistic Approach to Polysemy

Polysemy refers to the phenomenon that a word possesses multiple different but related meanings. Past accounts have provided descriptions of the relations that an extended sense may have to the most central or fundamental ( core ) sense of a word, but they do not provide an explanatory account of how such senses are generated. The current research investigates the cognitive basis for the generation of polysemous senses. I hypothesize that extended senses are built on the salient characteristics of referents of core senses. I also argue that to the extent that speakers of different languages find the same characteristics of default referents salient, different languages should tend to generate similar polysemous senses from the same core senses. Evidence is provided for this proposed language-independent mechanism using data from six psycholinguistic tasks administered to speakers of two historically unrelated languages: English and Chinese. I also propose that, assuming a bidirectional interaction between language and thought, more embodied words should generate a larger number of extended senses and a higher proportion of senses shared between the languages. Evidence is provided for these predictions through the same empirical tasks. Broadly, this project provides a novel avenue for the study of word senses by revisiting the cognitive link between thought and language

An analysis of strategic management in the digital music industry in a Chinese context

There are elements of cultural innovation only partly articulated in managing the business of Digital Music within academic research in a Chinese context. This thesis research into one question, how far management and operational systems developed with a western background can be applied efficiently to the Chinese context within the field of the Digital Music Industry? The study adopted a chronological approach. It followed the development history of three timelines, the development of management theories and logic in China and the West, the development of global Digital Music, the development of China's Digital Music Industry, which including understanding a critical introduction to management in its historical and intellectual context which provided a useful expansion of the issues raised. This research analyses China's Digital Music Industry from the perspective of the insider, with a people-oriented research angle and a comprehensive methodology based on an interpretive approach combined with dialectical thinking. The research distinguishes China's Digital Music Industry from other mature Digital Music industries and highlights the contemporary challenges it presents in the current context. This thesis begins by building a theoretical framework of Western management and its development, contrasting this with a Chinese experience of theories and philosophy of management. It tested these theories by analysing the changes and growth of Digital Music management in China from the external environment perspective and a case study of QQ Music. The research compares the similarities and differences between China's Digital Music Industry and others which include definitions of Digital Music, historical developments, people's concept of consumption, attitude, and behavioural habits around Digital Music. It reviews the literature on management research to conceptualise Western theories combined with the case study of QQ music, to make explicit how they apply or do not apply in China, and to be more specific, within the Chinese Digital Music Industry. The research defines the mission and goal of Digital Music in a Chinese context. More importantly, based on the analysis to understand the Chinese Digital Music management logic, makes clear the unique attributes (service as the core competitiveness), the development pattern of China's Digital Music Industry (an online and offline interactive digital business ecosystem) and offers a way to extend existing theories (the collision of fan economy, experience economy and the Long Tail theory). The research has collected a lot of valuable first-hand data, including many hard-to-reach groups and includes non-public data from the company and local government. The study concludes that Western management theories are distinct from China's experience in the Digital Music Industry. This lies in, particularly, the core profit model and consumer habits of Digital Music in China and their difference to the West. Consumers have different perceptions of the value of music content and service. It is valuable to seek new insights into advanced business models and management theories which is set to enhance the study of China's Digital Music Industry and which may provide the practical assessment of good practice in a Chinese context to inform management practice from non-Western models

The Theoretical and Empirical Paradox of Temporal Change due to Digital Media in Germany and China

Die Arbeit untersucht theoretisch und empirisch-quantitativ wie sich das Zeitverständnis aufgrund von digitalen Medien ändert und vergleicht dabei Deutschland und China. Ausgehend vom Konzept der De-Westernisierung werden dabei zunächst die zentralen Begriffe wie Zeitverständnis, kultureller Kontext und kultureller Wandel durch digitale Medien geklärt. Das Zeitverständnis basiert auf neun Dimensionen: Vergangenheit, Gegenwart, Zukunft, Lebenstempo, interagierende Erfahrung, instrumentelle Erfahrung, Fatalismus, Zukunft als geplantes Handeln und Zukunft als vertrauensbasiertes Handeln. Mittels kulturvergleichender Befragung in Deutschland und China (n=300) und multivariater Auswertungsverfahren wird gezeigt, dass die Dimensionen entgegen der Hypothesen auf Basis von medienphilosophischen Theorien alle ansteigen und ein Paradox der Zeit entsteht. Dies kann als Erklärungsgrundlage dafür dienen, dass Zeitkonflikte entstehen und das mentale Wohlbefinden beider Kulturen durch digitale Medien beeinträchtigt wird.:Contents 1. Research Desiderates and Research Question…………………………………………9 2. Discussion of Theory Development………………………………………………….11 a. Brief Summary of Theory Development…………………………………..…11 i. Reasoning for Article 1 to Article 4………………………………….11 ii. Key Findings: The Field in 2021..……………………………………12 b. Limitations and Challenges of Theory Development………………………..19 i. Researching in the Tradition of Cultivation Analysis?........................19 ii. Modeling Cultural Change…………………………………………...19 iii. The Forgotten Sub-Dimension Past?....................................................21 iv. Surveillance, Filter Bubbles and Internet Censorship – An Update….23 3. Discussion of Empirical Results……………………………………………………...25 a. Brief Summary of Findings…………………………………………………...25 i. Reasoning for Article 5 to Article 8…………………………………..25 ii. Key Findings: The Field in 2021.…………………………………….25 b. Limitations and Challenges of Method and Findings………………………...34 i. General Remarks……………………………………………………...34 ii. Trans-Cultural Research in Practice…………………………………..36 iii. Response Patterns of German and Chinese Participants……………...38 iv. The Role of Off-liners in Digitally Induced Temporal Change………39 v. Disadvantaged Communities………………………………………....40 vi. Modeling Micro-Meso-Macro Level in Data Analysis……………….41 vii. Structural Equation Modeling………………………………………...43 viii. Interpreting in the Light of Culture Standards………………………..49 8 4. Summary……………………………………………………………………………...53 5. References…………………………………………………………………………….60 6. Appendix……………………………………………………………………………...69 a. Publication Strategy…………………………………………………………..69 b. List of Submitted Articles…………………………………………………….71 c. Versicherung………………………………………………………………….73 d. Article 1………………………………………………………………………74 e. Article 2………………………………………………………………………88 f. Article 3……………………………………………………………………...110 g. Article 4……………………………………………………………………...134 h. Article 5……………………………………………………………………...148 i. Article 6……………………………………………………………………...161 j. Article 7……………………………………………………………………...190 k. Survey Questionnaires……………………………………………………....210 i. German Version Onliners……………………………………....…...210 ii. German Version Offliners…………………………………………...240 iii. Chinese Version Onliners……………………………………...........258 iv. Chinese Version Onliners…………………………………………...283 l. Declaration of Co-Author from Article 7……………………………...........30