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Donald B. Wagner

This book is a study of the production and use of iron and steel in China up to the second century B.C., and simultaneously a methodological study of the reconciliation of archaeological and written sources in Chinese cultural history.
An introductory chapter describes and discusses the available sources and their use, gives a brief outline of early Chinese archaeology and history, and develops certain important themes, especially the interaction of North and South in early China. Further chapters consider the invention of iron in a barbarian culture of southeast China, its spread to the area of Chinese culture, and the development of a large-scale iron industry in the third century B.C. The technology of iron production in early China is considered in two chapters, on the microstructures of wrought and cast iron artifacts.

Shu-hsing Wu

This study examines whether the reconciliation amounts between IFRS and PRC GAAP provide additional incremental value-relevant information. More specifically, it investigates whether firms applying IFRS experience an increase in the quality of accounting information in the post-IFRS convergence period. Results show that IFRS convergence increases the values of balance-sheet items and enlarges variation across firms. Moreover, there is no difference in the explanatory power of value relevance of accounting information under IFRS and PRC GAAP for share prices and returns of A-shares. The incremental value relevance analysis suggests that the IFRS adjustments to earnings are value relevant, whereas the adjustments to book values are not. The IFRS adjustments to change in inventory are value relevant for predicting future operating cash flows. Finally, accounting quality improved in post-convergence period. These results are robust after controlling for the unique characteristics of Chinese firms.

Sarah Biddulph, Elisa Nesossi and Susan Trevaskes

criminal reconciliation process for handling minor crimes ( Ng and He 2016; Shi 2008; Trevaskes 2009 ). At the same time, the system retained its commitment to severe punishment for those falling outside the parameters of lenient treatment. At both ends of the punishment spectrum, the Party’s endorsement

LUO Songtao

This article begins with a discussion of T.W. Adorno’s exploration of the culture industry, which he sees as characterized by deception and manipulation. The article then goes on to focus on the phenomenon of “false culture,” which has been brought about by commodity fetishism’s expansion to the cultural field in terms of both artistic creation (production) and appraciation (consumption). The article’s task then turns to interpreting Adorno’s critical reflections on art on the basis of his non-identity philosophy and the intrinsic dual dimensions (both destroying and reconciling) of “negative dialectics.” This allows one to make the claim that there is an inner relationship between Adorno’s theory of art and his social thought, and that these two aspects of discussion, particularly seen in relation provide a foundation for meaningful human life.

Xin He

of Chinese traditional culture. Criminal reconciliation [ xingshi hejie 刑事和解] is, arguably, a new version of victim-offender mediation as an alternative to a criminal trial. To reduce complaints by plaintiffs against the courts and increase the efficiency with which criminal cases are handled, the

Nicholas Morrow Williams

-contradiction in this period, as when one writer alludes to “reconciliations between the ‘Three Mysterious Works’ (… the Classic of Changes, the Classic of the Way and Virtue [an unfortunate rendering], and the Zhuangzi) and the Classics” (p. 196). This suggests that the problem at issue might be reconciling the

P. Demiéville

, apres la reconstruction de 1'Europe, devra 6tre la reconciliation de l'Europc et de 1'Asie : du moins n'apercevons-nous pas de tache qui importc davantage a l'avenir de la civilisation." Puissent cette exhortation et 1'exemple de ce savant clairvoyant inspirer les travaux des orientalistes a venir. RENE

W.L. Idema

father insists on the marriage of his son and the virtuous courtesan, Shih Chiin-pao has her effect a reconciliation between father and son. The introduction of Chao Niu-le as a new character is warranted by the Li Wa chuan : if the young man has a friend who is know- ledgeable about the gay quarters of

Ying Zou

moral order is there to guide passion, passion provides the motive force. People can pursue their happiness in accordance with the moral order thanks to the reconciliation between the fundamental goodness of heaven and the moral autonomy of human beings. A similar conception of yuan is found in

Peter Ditmanson

reconciled with the court that had precipitated their martyrdom. is reconciliation, however, was not merely the restoration of a court-centered moral vision of the empire, and it is perhaps here that the present study offers its most useful vantage. As the discourse on the Jianwen martyrs evolved over the