ABSTRACTS

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（1）Uniqueness of early capitalism in China

WANG Hai-ming·5·

The two-thousand year stagnation and underdeveloped capitalism in China resulted from a dominant owner⁃ship of the bureaucratic class，which empowered them in politics and economy as well.Further still，this led to their monopolization in rally，speech and publication.For two thousand years，therefore，the privately-owned business and commerce was smothered and those owned by the bureaucratic class dominated but were ineffi⁃cient.Besides，the extreme poverty of the common people caused market shrinkage and economic self-reliance，which made commodity economy even more impossible.Therefore，the Chinese society was caught in the trap of growth-prosperity-decline-destruction.

（2）History of the changes of social values and its enlightenment on life

CHEN Zhao-yang ·15·

This paper argues that the relationship between social values and social life goes through integration，separa⁃tion and re-integration.This sheds light on the history of social values as well as the construction of socialist core values.

（3）National rejuvenation and the new paradigm of China-specific ethics

CHEN Ze-huan，TANG Shan-feng·24·

Ethics with Chinese characteristics is committed to creating ethical and moral conditions for the rejuvena⁃tion of the Chinese nation.Four decades after the implementation of the reform and opening-up，it is time to look back for our gains and losses and meanwhile look into the future for our goal.This paper argues that the study of ethics in China needs to adopt the paradigm of“culture confidence”in that culture is of special significance to ethics in the“five-in-one”construction of economy，politics，culture，society and ecology.

（4）How to improve doctor/patient relationship

YIN Jie·29·

This paper argues that the deterioration of doctor/patient relationship calls for studies from perspectives of political philosophy，ethics and empirical studies.First，a just health system should be established；second，the public should be taught that health care workers are high professionals but not infallible and flawless；third，so⁃cialists and policy analysts can make empirical studies on different levels of the relationship between doctors and patients.

（5）Culture-governance-based community relationship and trust：a case study of a drama workshop in B community in Nanjing

JI Yu-qun，ZOU Ling-yan，WU Qiu-yi·36·

This paper conducts an experimental research on community relationship and trust on the basis of a drama workshop in B community in Nanjing.By story-writing，simulation，role-playing as well as the staff’s observa⁃tion，recording and multiple interviews，we verify the three basic assumptions and the three basic principles of“positive correlation，gradient descending and institutional dependence”.We conclude that an effective gover⁃nance requires us to enliven the public life of community，improve the policies and regulations concerned and build up community trust.

（6）Shift to computing-based legal science：legal research in dig data era

QIAN Ning-feng ·43·

The big data era poses challenges to legal science such as the sufficiency of static data，law data analysis and data on laws and regulations，and meanwhile the lack of dynamic data，legal model analysis and data on legal action.This calls for a shift to a computing-based legal science，which means that big data research in legal sci⁃ence can be conducted from three aspects：integration and analysis of dynamic data，social analysis and predic⁃tive analysis.The traditional legal research will not be given up；rather it will be integrated into a more advanced research form.

（7）Limitation of penalty perception and its enlightenment on penalty deterrent

ZHANG Fu-de·51·

Penalty perception is an essential prerequisite to the implementation of penalty deterrent.When sanction probability and punishment intensity perceived by potential criminals are consistent with actual imposition of sanction probability and punishment intensity，punishment will produce the desired deterrence effect.The com⁃plexity and uncertainty in crime decision determine that potential criminals might use the simple rules of thumb or cognitive strategies to perceive penalty，which leads to their limited perception of penalty.In this case，the real⁃ization of punishment deterrence should reduce the punishment information cost of the potential criminals and at the same time the formulation and implementation of punishment strategy should be based on the limitation of penalty perception.

（8）Evidence capacity on the witness’s pretrial statement

SONG Wei-bin·58·

Low appearance rate of witness at court is a major problem in the judicial practice in China.Because the wit⁃ness’s pretrial statement is made without the constraint of evidence capacity，judges generally reach a verdict on the basis of pretrial statement.This has been considered deficient.It is time that we established the evidence ca⁃pacity on the witness’s pretrial statement.Abroad，there are hearsay evidence mode and direct verbal mode in ev⁃idence capacity rules.We should choose the hearsay evidence mode and at the same time borrow the valuable ex⁃perience of direct verbal mode.This paper gives suggestions on the rule formulation of witness’s pretrial state⁃ment.

（9）Capital market pressure，tax rate reduction and confirming tax avoidance

LI Qing-yuan，ZENG Shu，WANG Hong-jian·67·

Besides the non-confirming tax avoidance，firms also engage in confirming tax avoidance.We first modify the confirming tax avoidance measure developed by Badertscher et al.（2016）according to the Chinese firms'in⁃formation disclosure，and then study the confirming tax avoidance behavior of Chinese firms with this modified measure.Using the 2003-2013 data of private and listed firms in Shanghai and Shenzhen stock exchanges，we find that private firms engage in more confirming tax avoidance because market pressure can exceed the extent to which public firms engage in confirming tax avoidance.In anticipation of large tax reduction，private firms en⁃gage in more confirming tax avoidance than public firms to shift tax payment from a-high tax year to a-low tax year.Our study serves as a preliminary exploration of conforming tax avoidance measure of Chinese firms and list⁃ed companies，thus improving the research on tax avoidance of Chinese firms from a new perspective.

（10）Earnings management strategies and financial crisis：a study based on going-concern opinion and special treatment

WU Peng，GU Ting-ting，LI Xiao，ZHAO Shu-dong·77·

Based on two objective financial signals of special treatment and going-concern opinion in the Chinese stock market，this paper first defines a four-stage financial crisis concept that includes financial health，going concern-opinion only，special treatment only，and both going concern opinion and special treatment.It then tests the relationship among accrual based earnings management，real earnings management and financial crisis，using listed companies sampled from A share main board market in China.The results show a positive relationship be⁃tween accrual based earnings management and financial crisis，and a negative relationship between real earnings management and financial crisis；and no observable relationship is found between the two kinds of earnings man⁃agement，which means that they influence financial crisis dependently.

（11）Multi-space evolution path of business model

LI Yong-fa，XU Tian-shu，LI Qing·92·

Innovation in business model is hard regardless of its universally-agreed importance.Based on the nine most representative papers and cases of free anti-virus software model，this paper shows that business model ac⁃tually evolves in three spaces：①reality space.Being considered an entity，the activities of business model go be⁃yond enterprise boundaries，create customer value and acquire value.②transition space.Business model is re⁃garded as a representation to describe specific business reality or conjecture，thus a carrier to organize knowledgeand a place to create knowledge.③thinking space.Regarded as a conjecture，business model is an understand⁃ing or image about how decision maker，designer or performer use specific business opportunities.The CRE evo⁃lution model explains the evolution mechanism about business model conjecture，representation and entity，and also discusses the newly-emerged issues on business model.

（12）Inequality in childhood：a fieldwork study on the playing culture of migrant children

XIONG Chun-wen，XIE Tong-hua·100·

Based on my two-year fieldwork，I investigated the playing culture of migrant children and non-migrant children in XL primary school in Beijing.My results show that there is a significant difference in playing culture between separate class and mixed class in XL.The separate class’playing culture is characterized by“no rules”while the mixed class“prudish”.Besides，the mixed class has various playing groups with different cultures.These differences show an inequality in childhood.Class is a more cogent reason than“Hukou”behind the differ⁃ences.

（13）Difference in social trust：a comparison between farmer workers and urban citizens

WANG Yi-jie，DING Bai-ren·110·

Using the data on rural and urban residents in 2014，we compare the social trust between farmer workers and urban citizens.The results show that the former has less social trust than the latter，which can be explained from their difference in life experience，morals，and social security.Social interaction and optimism have positive influence on both farmer workers and urban citizens.Social status has significant influence on farmer workers on⁃ly；and social interaction matters more to urban citizens.To build up social trust，we need to take various factors into account including social status，interaction，morals and individual preferences.

（14）Impact of grand-parenting on life satisfaction of the rural elderly：difference between migrant and non-migrant elderly

JIN Xiao-yi，LIU Yan-jun·119·

Life satisfaction is a well-studied topic in gerontology research，but research exploring the impact of grandparenting in the ongoing urbanization in China is scarce.Using data from surveys on rural migrant workers’par⁃ents in Shenzhen in 2013 and the rural elderly in Y County in 2015，we find that grand-parenting has a signifi⁃cant impact on rural elderly’s life satisfaction，and life satisfaction increases with intensity.The study shows that gender difference lies in grand-parenting of migrant elderly，and that life satisfaction declines for females and in⁃creases for males.For non-migrant elderly，life satisfaction may increase regardless of gender difference.We al⁃so find that life satisfaction is affected by age，education，income，health and intergenerational emotional support.

（15）A rethink of post-modern film theory

LAN Fan·130·

Postmodern film theory or post-modern film theory is a“reversed”extension of classic film theory and mod⁃ern film theory.“Rhizome”in the 21st century film theory has shown that the film theory has developed from a one-way development to an“interwoven mesh”.Dualism of experimental spirit，application of digital technology（not digital but image creation of CG and VR）and many other factors have brought great changes to film theory，which predicts the possible breakthrough in film concepts and technology.

（16）Gombrich’s theory of visual art in China

GAO Shang-xue·135·

Gombrich’s theory of visual art spread quickly in China in the 1980s but sank into oblivion in the 1990s.This can be accounted for by two reasons.Denial of the sociality of image is a basic flaw in the theory.In addi⁃tion，the proliferation of artistic ideas and concepts in the commercialization of art since the 1990s poses fierce competition for it.

（17）Value orientation for cityscape design

ZHAO Hui-ning，ZHAO Tian-yi·142·

To raise the functional and aesthetic value of cities，cityscape design should take into account all factors in that cities have various complex systems for material，economy and culture.From the perspective of humanism，cityscape design needs to prioritize culture and history.Meanwhile a balanced urban ecology should also be a prime consideration.