Suchergebnisse

В статье рассматриваются основные компоненты внешнеполитического дискурса Китая. ; The global political situation and the international status of China require that the country increase ef-forts to build its foreign policy discourse system, rethink its relations with the world and share Chinese wisdom with other states. China's foreign policy discourse is mainly a discourse that reflects the unique political system, ideology and theory of the country.

Political linguistics is a branch of linguistics on the borderline between linguistics and politology, active-ly developed in China today. It studies the regularities and strategies of the use of language in the process of political com-munication. Political communication presupposes a process of communication between the participants of political activity. Investigation of the theory and practice of political communication is important for graduate and post-graduate students, because it can facilitate better understanding, analysis and production (specifically in the process of translation into other languages) of the corresponding texts. The article dwells on the definition of political communication and its typical features (ritual and informative character; institutionalism and special personal characteristics; correlation of esotericism and free access, reductionism and holisticity of information, neutrality and expressivity, dialogue and monologue, aggression and tolerance; peculiarities of evaluation expression), as well as on the current state of political communication research devel-opment in China. In the light of theoretical aspects of consideration of language and linguocultural peculiarities, the article discusses the approaches to teaching political communication in Chinese higher education institutions. ; В статье раскрываются типичные особенности политической коммуникации. Рассматриваются подходы к преподаванию политической коммуникации в китайских вузах.

The present study focuses on cultural-historical aspects of the political language of the modern Chinese leader - Deng Xiaoping. Since ancient times, language has been a powerful force, capable of influencing the society, the state and the nation. The urgency of the topic is associated with the growing interest of researchers in the conditions and mechanisms of political communication, and, as a result, the emergence in recent decades of a new scientific domain - polit-ical linguistics. The most promising areas of modern science emerge at the points where different areas of knowledge overlap each other. ; В статье рассматриваются особенности политического языка современного китайского лидера - Дэн Сяопина.

ABSTRACTUnder the accrual accounting model, the timing role of accruals leads to a negative correlation between accruals and cash flows. Our study investigates the time-series trend of the timing role of accruals and finds a temporal decline in the magnitude of the correlation between accruals and cash flows in our sample of 51 countries over 1991–2019. This decline is primarily caused by increases in loss firms and operation volatility. Several accounting and economic factors, such as the use of accrual accounting, discretionary accruals, matching between revenues and expenses, IFRS adoption, and accounting connectedness, are positively associated with the strength of the accrual-cash flow relation and therefore decelerate the decline of the accrual timing role. Additional analysis suggests that the decline in accrual timing over time is present regardless of a country's economic growth, legal tradition or institutions, and the extent of the use of accrual accounting.JEL Classifications: M41.

This study focuses on the effects of the United States (U.S.) anti-dumping policy targeting China's steel products, based on the HS 10-digit code monthly data from 1995 to 2015. It shows that as soon as the U.S. government implemented the affirmative preliminary ruling of an anti-dumping case, the volume of Chinese exports to the U.S. decreased regardless of the outcome of the final ruling. In the meantime, the U.S. imports of the involved products from other competing countries increased. It further finds that China's exports of the impacted products were diverted to the third-party countries, most of which were developing countries. This finding is contrary to those of studies from other industries such as textiles and agricultural products. (J Contemp China/GIGA)