Poetic Theory and Practice in the Ming and Qing Dynasties : Poetry as autobiography

An outstanding development in this period is the practice of writing poetry as autobiography, as the record of a life story. We will discuss the life-long collection of over 1000 poems by an eighteenth-century woman poet to illustrate her poetic self-construction

Poetic Theory and Practice in the Ming and Qing Dynasties : Poetry : The pain of loss and the pleasures of everyday life

In this final episode, we will first listen to the “Song of Suffering Calamity” by the woman poet and scholar Wang Duanshu (1621-ca. 1680), narrating her flight from the invading Qing army during the Ming-Qing transition. We will conclude with two examples by women among the many poems in the Ming and Qing that record quotidian pleasures and reflections on daily life. Whether pain and loss or pleasure and joy, men and women in late imperial China inscribed their emotions and thoughts in poetry

Poetic Theory and Practice in the Ming and Qing Dynasties : Poetic theory and practice in the Ming and Qing

The Ming, and especially the Qing, witnessed the unprecedented spread of writing poetry among literate men and women in the history of imperial China. This episode introduces the influential theories of poets, such as Yuan Mei’s “native sensibility” (xingling), which promoted naturalness and personal expression over formal learning and ethical concerns, thus encouraging the common practice of poetry

Country Tax Regime And Firm Debt Financing

The ASEAN country’s tax regime can be distinguished into the classical tax regime (Indonesia, Thailand, and Philippines) and integrated tax regime (Singapore, Malaysia, and Vietnam). This paper aims to understand the effect of the different tax regimes to firm debt financing policy. We analyze the effects of different tax regimes using the cross section regression method. The dependent variable is Debt to Equity Ratio, the independent variable is proxied by a dummy variable with the classical tax regime are defined as 1 and the integrated tax regime are defined as 0, and firms’ characteristics, as a control variable: Net Property Plan and Equipment to Total Asset Ratio, One Year Sales Growth, Price to Book Value Ratio, and Earnings before Interest, Taxes, Depreciation and Amortization to Total Asset Ratio. Since the classical tax regime has higher tax rates relative to the integrated tax regime, firm operating in the classical tax regime able to experience the same debt tax saving using lower debt financing relative to firm operating in the integrated tax regime. Keywords: ClassicalTtax Regime; Integrated Tax Regime; Debt Tax Saving; Debt Financing; ASEAN Countr

Country Tax Regime And Firm Debt Financing

The ASEAN country’s tax regime can be distinguished into the classical tax regime (Indonesia, Thailand, and Philippines) and integrated tax regime (Singapore, Malaysia, and Vietnam). This paper aims to understand the effect of the different tax regimes to firm debt financing policy. We analyze the effects of different tax regimes using the cross section regression method. The dependent variable is Debt to Equity Ratio, the independent variable is proxied by a dummy variable with the classical tax regime are defined as 1 and the integrated tax regime are defined as 0, and firms’ characteristics, as a control variable: Net Property Plan and Equipment to Total Asset Ratio, One Year Sales Growth, Price to Book Value Ratio, and Earnings before Interest, Taxes, Depreciation and Amortization to Total Asset Ratio. Since the classical tax regime has higher tax rates relative to the integrated tax regime, firm operating in the classical tax regime able to experience the same debt tax saving using lower debt financing relative to firm operating in the integrated tax regime. Keywords: ClassicalTtax Regime; Integrated Tax Regime; Debt Tax Saving; Debt Financing; ASEAN Countr