Journal articles on the topic 'Manuscrit chinois'

The first printed dictionary from Chinese to a Western language, the Dictionnaire chinois, français et latin, published on the orders of Emperor Napoleon I, was prepared under the direction of Chrétien-Louis De Guignes (1759–1845) and came off the press of the Imprimerie impériale de Paris in 1813. It was based on what was regarded as the best manuscript dictionary compiled by the missionaries in China, the Hanzi xiyi by the Italian Franciscan, Basilio Brollo (1648–1704). Chinese characters were printed using the “Buis du Régent”, a unique set of mobile types engraved in wood, completed in Paris in 1740, the history of which is retraced at the beginning of the article. The sources and characteristics of the 1813 Dictionnaire are then examined, as well as the scholarly rivalries that accompanied its production and the criticism to which it was subjected after its appearance. Le Dictionnaire chinois, français et latin, premier dictionnaire imprimé du chinois dans une langue occidentale, préparé sur ordre de l’empereur Napoléon Ier et sous la responsabilité de Chrétien-Louis De Guignes (1759–1845), sortit des presses de l’Imprimerie impériale de Paris en 1813. Il se basait sur ce qui était considéré comme le meilleur dictionnaire manuscrit rédigé par les missionnaires en Chine, le Hanzi xiyi du franciscain italien Basilio Brollo (1648–1704). Les caractères chinois furent imprimés avec les “Buis du Régent”, un ensemble unique en Europe de types mobiles dont la gravure sur bois avait été achevée en 1740 et dont l’histoire est retracée au début de l’article. Les sources et les caractéristiques du Dictionnaire de 1813 sont ensuite examinées, ainsi que les rivalités entre savants qui en accompagnèrent l’émergence et les critiques auxquelles il fut en butte après sa parution.

Following the author’s previous work on reconstituting the transmission to Europe, disappearance, and eventual publication under other names of the Polish Jesuit Michael Boym’s manuscript work on Chinese medicine, this article recounts the recent discovery of some of these manuscripts. They are kept at the Jagiellonian Library in Krakow, and were originally part of the Chinese Library of the Elector of Brandenburg, where they were acquired from Dutch officials who had earlier bought them from the Jesuit Philippe Couplet (who had obtained them from Boym’s last companion). The complex story of these manuscripts’ travels documents the keen interest in Chinese medicine among the many competing European powers and institutions in the seventeenth century; it also shows that we should be careful in assessing whether the publication of Boym’s seminal work under other names was willful plagiarism, or a result of contemporary tensions and confusion. Cet article fait suite aux travaux antérieurs de l’auteur sur la transmission en Europe, la disparition puis la publication sous d’autres noms des travaux manuscrits sur la médecine chinoise du jésuite polonais Michael Boym. Il relate la découverte récente d’une partie de ces manuscrits dans la bibliothèque Jagiellonienne à Cracovie, et montre qu’ils viennent de l’ancienne bibliothèque chinoise du Grand Electeur de Brandebourg, où ils ont été originellement acquis auprès d’officiers hollandais qui les avaient achetés auprès du jésuite Philippe Couplet, qui lui-même les avait obtenus du dernier compagnon de Boym à la mort de celui-ci. L’histoire complexe des voyages de ces manuscrits met en lumière le fort intérêt pour la médecine chinoise de la part des diverses puissances et institutions européennes du 17e siècle, alors en vive concurrence ; elle nous engage aussi à la prudence quant aux jugements que l’on peut porter sur la publication des travaux pionniers de Boym sous d’autres noms, qui doit autant aux tensions et confusions politiques du temps qu’à un plagiat intentionnel.

ABSTRACTAmong its various ancient and extra-European examples, the celebrated Plate N of Jean-Jacques Rousseau's Dictionnaire de musique includes a melody of Chinese provenance. Scholars have proposed three possible sources for the melody: Jean-Joseph-Marie Amiot, Jean-Baptiste Du Halde and the Abbé Prévost. By synthesizing the known sources and introducing additional archival evidence I establish that Rousseau took the melody from Du Halde, not Prévost – and definitely not Amiot. Along the way, I provide an account of Amiot's extant manuscripts and their circulation in Enlightenment Paris. These details begin to suggest the broader panorama of the French Enlightenment's encounter with China and the networks of trade, diplomacy and proselytization that facilitated it.

The construction industry of all countries in the world is facing the issue of sustainable development. How to make effective and accurate decision-making on the three pillars (Environment; Economy; Social influence) is the key factor. This manuscript is based on an accurate evaluation framework and theoretical modelling. Through a comprehensive evaluation of six cable-stayed highway bridges in the entire life cycle of five provinces in China (from cradle to grave), the research shows that life cycle impact assessment (LCIA), life cycle cost assessment (LCCA), and social impact life assessment (SILA) are under the influence of multi-factor change decisions. The manuscript focused on the analysis of the natural environment over 100 years, material replacement, waste recycling, traffic density, casualty costs, community benefits and other key factors. Based on the analysis data, the close connection between high pollution levels and high cost in the maintenance stage was deeply promoted, an innovative comprehensive evaluation discrete mathematical decision-making model was established, and a reasonable interval between gross domestic product (GDP) and sustainable development was determined.

AbstractIn this article I provide a complete translation and analysis of the recently unearthed bamboo manuscript, Rong Cheng shi, from the Shanghai Museum collection. This manuscript presents a previously unknown version of China's early history from the time of legendary rulers Yao, Shun, Yu and their predecessors to the establishment of the Zhou dynasty. The narrative is critical of both the dynastic principle of rule and “righteous rebellion”, and advocates instead the ruler's abdication in favour of a worthier candidate as the best mode of rule; in addition, it hints at the unusually active role of “the people” in establishing the supreme ruler. Moreover, despite being associated with the southern state of Chu, the Rong Cheng shi presents a unitary view of the past, which rejects the multi-state world and promulgates the notion of the unified “All-under-Heaven” as singularly legitimate. The text has far-reaching significance in terms of both history of Chinese political thought and of early Chinese historiography.

Purpose This paper aims to test the political-economy hypothesis that country sizes are related with constraints associated with Chinese trade. Design/methodology/approach This study applies a generalized linear mixed approach on panel data of Southern African (henceforth SADC) economies from 2001 to 2014 to observe common Chinese trade patterns among SADC countries. Findings Empirical results support the hypothesis that structural differences exist and smaller SADC countries are disadvantaged in their trade relations with China. Research limitations/implications This paper is exploratory by nature. Its scope and the depth of analysis is constrained by data availability. Originality/value The manuscript has been approved by the author and has never been published, or has been considered for publication elsewhere.

As wild capture fisheries continue to be exhausted worldwide, aquaculture is being looked as the sustainable solution to meet the global fisheries demand. China is one of the most successful countries in the world when it comes to aquaculture. They produce more fish than they catch, simultaneously providing for their own country and the rest of the world. By contrast, the United States imports over 90% of its fisheries; its aquaculture industry meeting only 5% of the country’s total demand of fish. While the United States prides itself on being a world leader in several fronts, aquaculture is certainly not one of them. This makes anyone question: why is China’s aquaculture so successful? This manuscript works to answer this question briefly by identifying and exploring three notable characteristics of China’s aquaculture industry: (1) history; (2) size and diversity; and (3) government support and research. It goes on to suggest how the U.S. can improve it aquaculture industry based on the Chinese success story.

This manuscript developed two methodologies of mapping energy flows of coal utilization in the form of Sankey diagrams: one was energy allocation diagram without illustrating any energy losses and the other was energy efficiency diagram illustrating main energy losses. Based on the methodologies, energy flow diagrams of China's coal utilization in the year 2005 and 2010 were presented. The two diagrams divided coal utilization into four stages from raw coal supply, by coal products supply and coal conversion, to energy end-use. Comparing with previous studies, some technical details were further introduced into the mapping, including coal preparation and the distribution of end-use energy such as electricity, heat and coke etc. Based on the results, the main characteristics of coal utilization in China and its main changes from 2005 to 2010 were discussed.

This paper identifies the spatial and temporal distribution characteristics, research hotspots, research frontiers and knowledge base of green development research by using the bibliometric method, mapping knowledge domains and spatial analysis method, and through making a comparison of green development research between China and foreign. The main conclusions are as follows: (1) The number of research literature on green development in China and aboard both show a trend of increasing year by year, and the gap of annual volume evolve a M-shaped trend compared with international scholars. The United States and China are both major countries in green development research, and their international academic cooperation is relatively close. Moreover, the main research findings are concentrated in the northern hemisphere while there is less distribution in the southern hemisphere, and the eastern and western hemispheres are distributed widely. (2) The research hotspots of China’s green development mainly include development concepts, regional and urban development and ecological environment while international green development mainly include green economy, framework, city and supply chain management. (3) The frontiers of China’s green development research are focused on coordinated development, ecological environment and green development concepts while international green development research are more abundant. (4) The knowledge base of the research includes Manuscript of Economics and Philosophy in 1844, the concept of sustainable development and the theory of two mountains.

AbstractScholarship on American composer Harry Partch (1901–74) has long focused on the composer's use of Greek musical ideals as the basis of his aesthetic, but little attention has been paid to China, a nation with which Partch had familial ties and with which he claimed an affinity. Using Partch's published writings, along with unpublished manuscripts, letters, and interviews, this article repositions China's role in the development of Harry Partch's music and aesthetic. By surveying his early experiences with Cantonese opera, his early expositions of his theoretical thinking, and his first full-scale composition, a setting of seventeen poems by Li Po, it demonstrates that China symbolized an alternative path. China's musical traditions were tied directly to the spoken word and featured integration of the arts through ritual, and thus for Partch presented a way to renew Western music. Through the Chinese musical quotations that reside in several of his works, the article also shows that, despite his later protests to the contrary, Chinese music both informed and shaped his music. Finally, it suggests that only by exploring the implications of China in his music can we fully understand Partch's compositional aesthetic.

Through a constant market share (CMS) model and a price index model, current research aims to analyze the impetus of the growth of Hainan, China’s fruit exports and the adverse impact of rising production costs. This paper considered the changes in the international competitiveness of Hainan’s fruit exports and analyzed the reasons for these changes. Additionally, this manuscript analyzed the effects of Hainan’s price-bargaining power on fruit exports under the condition of asymmetric information by applying a two-tier stochastic frontier analysis model. The results show that the rising costs of labor led to the gradual loss of price advantage, and the contribution of competitiveness to the growth of Hainan’s fruit exports has rapidly declined. The results also indicate that the degree of information held by both importers and Hainan has an important influence on the final exporting price, whereas the importers hold more information and have stronger price-bargaining power than Hainan. Policy suggestions based on the results are proposed.

Purpose This paper aims to introduce ten studies included in this themed issue that illustrate from multifaceted angles some critical management issues and context-specific challenges on strategy and innovation facing the State and enterprises during China’s socio-economic transition. Instead of focusing on topics from the literature, this special issue (SI) pays more attention to characterising unique Chinese business practices in the transformation period. Design/methodology/approach The ten manuscripts were selected for this SI so that readers can compare how scholars used different research designs and multiple analytical and statistical approaches to draw conclusions. Findings These studies involve a wide range of aspects, as well as diversified perspectives demonstrating some critical management issues and context-specific phenomenon associated with the development of strategy and innovation in contemporary China. The results show that while pollution-related issues have had a damaging effect on China’s business environment, the Chinese government has to enact and enforce stricter environmental laws to promote technology innovation in a healthier manner; moreover, Chinese firms should pay greater attention to the trade-off between the increasing of resource consumption for growth and the reducing of energy use for the sake of the planet. In response to the grand innovation challenges Chinese manufacturing is confronted with, these papers suggest that policy support may not always be beneficial but sometimes detrimental to independent innovation, and that Chinese manufacturers may ultimately get access to the key and core technology of forerunners by forming a R&D strategic alliance in periphery knowledge/technology first. Overall, the outcomes of these studies provide a bigger picture and intriguing implications that may inspire practitioners, policymakers and academics to further ponder relevant issues in a more comprehensive way. Originality/value All ten studies based on original data were not reported elsewhere and demonstrated results that have not been addressed in prior research. This paper enriches one’s understanding of how Chinese firms have been deliberately seeking their own distinctive trajectories of developing strategy and innovation dissimilar to those of advanced economy companies, given the peculiar cultural background and institutional systems. Future research trends and opportunities are also outlined.

By the seventeenth century, Arabo-Persian scholarship in China had adopted elements from Muslim and Chinese book cultures and synthesized them into a new form of scholarship, attested by the hundreds of Arabo-Persian manuscripts extant in repositories in China and around the world and the hundred of copies of printed Chinese works on Islamic themes. This article surveys the history of Chinese participation in Muslim book culture, beginning with a review of the history and general features of texts, in terms of their language and period of composition. The second part of the article provides a more nuanced analysis of texts that circulated in the seventeenth and eighteenth centuries throughout China, on the study of Arabo-Persian languages. These linguistic aids and primers of Arabic and Persian highlight the way in which these texts were read and interpreted, in turn, providing meaningful insight into the foundation of China’s intellectual engagement with the Islamicate world.

Due to the indivisibility of agricultural machinery in production, limited farm sizes have reduced mechanization efficiency and increased the cost of grain production in China. As a result, the development of a moderate-scale farming system has been proposed by academic communities and policy makers. However, it is still hotly debated how to determine a moderate farm scale. We offer a new perspective on the costs of machinery services. This manuscript employs the threshold model and uses the nationally representative data from the 2015 China Rural Household Panel Survey (CRHPS) to investigate the role of farm size expansion relative to per area machinery services expenditures (PAMSE). The empirical results reveal that there is a nonlinear relation between the farm size and PAMSE. Specifically, farm size expansion can reduce the PAMSE by improving mechanization efficiency in all cases, while the magnitude of cost-saving is progressively reduced in the process of farm scale expansion. In particular, a 1 mu (1 mu = 1/15 ha) increase in the farm scale could only lead to a 0.3% decrease in the PAMSE when the farm size exceeded 50 mu, which indicates that 50 mu is a minimum efficient farm scale to achieve most economies of scale. Therefore, we suggest that persistent efforts should be devoted to improving farmland circulation efficiency and developing scale farms. More importantly, governmental supporting policies, such as agricultural subsidies, need to attach more importance to these large farms.

<strong><strong> </strong></strong><p>China’s pig industry is experiencing a dramatic increase to meet increasing consumption demand. How these changes influence the limited arable land resources through consuming grain as feed has not been clearly understood. In this manuscript, we calculate the arable land requirement for pig industry (LRP) from 2001 to 2013 and forecast future demand towards 2050 from the point of production, in order to quantify the pressure in different scenarios. The results indicate that the LRP has increased from 22.0 Million Ha in 2001 to 31.6 Million Ha in 2013. LRP will be 23.7-29.4 Million Ha in 2030 and 11.6-18.7 Million Ha in 2050 according to different scenarios. Logarithmic Mean Divisia Index (LMDI) decomposition method is assessed to the effect of population, consumption and technology for three time periods e.g. 2010-2030; 2030-2050 and 2010-2050. And technology will become primary reason. These findings could help optimizing the relationships between limited arable land resources and development of pig industry, and promote sustainable development of the pig industry.</p><strong></strong>

Purpose Growth of China’s sport industry has brought tremendous opportunities to sport and non-sport organizations domestically and globally; nonetheless, the enlargement has also raised many challenges. To a great extent, China has chartered into unprecedented new sport business territories. Because of social, cultural, historical, and governmental differences, many theories and knowledge, professional experiences, best practices, and lessons learned in Western countries may or may not be directly applicable to the diverse setting(s) in China. Until now, only limited empirical evidence is available to address these challenges. Thus, formulating a special issue in the International Journal of Sports Marketing and Sponsorship to examine contemporary subject matters and concerns would be significantly meaningful to help understand, stimulate, and improve sport business operations in China, provide guidance to transnational organizations for doing sport-related business in China, offer constructive suggestions for Chinese corporations going global, and ultimately build up theories and best practices to address unique perspectives of China’s sport industry. The paper aims to discuss these issues. Design/methodology/approach This paper is conceptual and presents a review of literature. Findings In addition to this leading paper, there are a total of eight manuscripts selected for this special issue inquiring on contemporary matters and development of China’s sport industry, including four short articles that were formulated based on qualitative research information derived from case studies and interviews and four full-length articles that adopted a quantitative research protocol or a mixed research design involving both qualitative and quantitative information. Research limitations/implications While it is impossible to capture all contemporary topics in the development of China’s sport industry within one journal issue, articles selected in this special issue of the International Journal of Sports Marketing and Sponsorship have provided useful highlights into some of the critical issues faced by the industry and research directions by academicians. It is sincerely expected that studies in this special issue would help inspire more scholarly inquires and ultimately improve the continued formulation and advancement of a strong sport industry in China. Practical implications While it is impossible to capture all contemporary topics in the development of China’s sport industry within one journal issue, articles selected in this special issue of the International Journal of Sports Marketing and Sponsorship have provided useful highlights into some of the critical issues faced by the industry and research directions by academicians. It is sincerely expected that studies in this special issue would help inspire more scholarly inquires and ultimately improve the continued formulation and advancement of a strong sport industry in China. Social implications While it is impossible to capture all contemporary topics in the development of China’s sport industry within one journal issue, articles selected in this special issue of the International Journal of Sports Marketing and Sponsorship have provided useful highlights into some of the critical issues faced by the industry and research directions by academicians. It is sincerely expected that studies in this special issue would help inspire more scholarly inquires and ultimately improve the continued formulation and advancement of a strong sport industry in China. Originality/value While it is impossible to capture all contemporary topics in the development of China’s sport industry within one journal issue, articles selected in this special issue of the International Journal of Sports Marketing and Sponsorship have provided useful highlights into some of the critical issues faced by the industry and research directions by academicians. It is sincerely expected that studies in this special issue would help inspire more scholarly inquires and ultimately improve the continued formulation and advancement of a strong sport industry in China.

Background The COVID-19 pandemic, caused by the novel coronavirus SARS-CoV-2, has instigated immediate and massive worldwide research efforts. Rapid publication of research data may be desirable but also carries the risk of quality loss. Objective This analysis aimed to correlate the severity of the COVID-19 outbreak with its related scientific output per country. Methods All articles related to the COVID-19 pandemic were retrieved from Web of Science and analyzed using the web application SciPE (science performance evaluation), allowing for large data scientometric analyses of the global geographical distribution of scientific output. Results A total of 7185 publications, including 2592 articles, 2091 editorial materials, 2528 early access papers, 1479 letters, 633 reviews, and other contributions were extracted. The top 3 countries involved in COVID-19 research were the United States, China, and Italy. The confirmed COVID-19 cases or deaths per region correlated with scientific research output. The United States was most active in terms of collaborative efforts, sharing a significant amount of manuscript authorships with the United Kingdom, China, and Italy. The United States was China’s most frequent collaborative partner, followed by the United Kingdom. Conclusions The COVID-19 research landscape is rapidly developing and is driven by countries with a generally strong prepandemic research output but is also significantly affected by countries with a high prevalence of COVID-19 cases. Our findings indicate that the United States is leading international collaborative efforts.

Introduction. The Story of Usun Debeskertu Khan is a notable monument of old Oirat literature. Its popularity and wide distribution are evidenced by numerous manuscript copies stored by scientific institutions of Russia, Mongolia and China. It consists of instructions attributed to the Tibetan King Tri Ralpacan referred to as the last ‘Dharma King’ of the ancient royal dynasty of Tibet. During his reign, he was able to strengthen the country’s nationhood, dismiss China’s protectorate, and get Buddhism established as the state religion. Indirectly, these events are reflected in the text of his homilies. However, this work was created not during his lifetime but much later — in the 15th century. Ralpacan’s death marked the end of the era of ‘religious kings’, and the country started disintegrating into a vast number of small principalities. The process of active revival and reformation of Buddhism would begin only in the 15th century directed by Je Tsongkhapa and further sustained by the emerged institution of the Dalai Lamas. And it is during this period that the book of Ralpacan’s homilies was compiled. In the mid-17th century, those were translated into Oirat by the famous Khoshut ruler Güshi Nomin Khan recognized in Tibet as a ‘Dharma King’. This circumstance makes it possible to consider the creation of the Oirat translation from the viewpoint of historical events that were taking place in the mid-17th century in Tibet and Dzungaria, as well as to reveal its actual contents. So, a textual space of one didactic text known in Mongolic literatures as The Story of Usun Debeskertu Khan connects names of two great ‘Dharma Kings’ — and two epochs of ‘religious kings’ of Tibetan Buddhism. Goals. The article seeks to introduce the Oirat text of The Story into scientific circulation, and analyzes its historical contents identifying the historical component of the work. Methods. Comparative historical analysis proves a key research method. Despite repeated publications of the text, the latter was never essentially analyzed for historical aspects. Results. And the analysis conducted shows that 1) Tibetan King Ralpacan’s homilies are based on the ‘two principles (guidelines)’ finally adopted in his era, 2) religious and secular norms proclaimed by the text attest to that Buddhism had been thus established as the state religion of Tibet, 3) the fact the text of Tibetan King Ralpacan’s homilies was translated into Oirat by Güshi Nomin Khan implies the latter should be equally revered as a ‘Dharma King’.

I am pleased to welcome you to Volume 4 Issue 4 of the Indian-Pacific Journal of Accounting and Finance (IPJAF). In this Issue 4, all the presentations are international research emphasising corporate social responsibility, accounting, financial reporting, and taxation. In the first paper captioned “Corporate Social Responsibility on Financial Performance: A Study of the Bangladeshi DSE Listed Private Commercial Banks”, Fatima Saki of Jatiya Kabi Kazi Nazrul Islam University, Bangladesh, examines the impact of corporate social responsibility (CSR) on the financial performance (FP) of Private Commercial Banks (PCBs) in Bangladesh. Ten (10) PCBs are selected as samples for the study from the Dhaka Stock Exchange (DSE) listed companies. Statistical analysis tools such as regression, analysis of variance (ANOVA), and correlation are applied to collected data to examine CSR's impact on selected banks' financial performance. In the study, net profit after tax (NPAT), earnings per share (EPS), net asset value per share (NAVPS), return on assets (ROA), return on equity (ROE), and market value per share (MVPS) are considered as dependent variables and the independent variable, corporate social responsibility (CSR). The findings reveal that the EPS, NAVPS and MVPS of the selected banks are significantly influenced by CSR 56.4, 62.0, and 59.8 per cent, respectively. In contrast, CSR has an insignificant relationship with NPAT, ROA, and ROE. The study also indicates a high degree positive and statistically significant correlation between CSR and financial performance (EPS, NAVPS, and MVPS). CSR influences financial performance essentially, so considering social benefits, the banks should perform CSR activities emphasizing educational, environmental, and health issues. In the second paper entitled “Financial Performance Measurement of a Commercial Bank: A Case of Bank of China Hongkong”, Dr Jeyaraj Sonai Singaram of Sino-British College (Partnership Program with Staffordshire University, UK), Guangxi University for Nationalities, Guangxi Province, P. R. China and Dr Sumathi, M. of NMSS Vellaichamy Nadar College, Madurai District, Tamilnadu State, India focus on measuring the financial performance of Bank of China's profitability, solvency, and liquidity using secondary data for the period from 2008 to 2017. Various techniques such as horizontal, vertical, and ratio analysis are employed to measure financial performance. Statistical tools such as mean, standard deviation, and co-efficiency of variation measure financial data to emphasize the comparative and relative importance of presentation. The study reveals that BOC's horizontal and vertical analysis indicates a variable growth rate of percentage and amount of Hongkong Dollar (HK$) due to external and internal operating environmental factors. Ratio analysis reveals that the BOC was conducted in a rational and normal way except 2008, 2012, 2013, and 2015 due to the Lehman brothers' mini-bond issue, Global financial crisis, Backdrop of shrinking international trade, extreme movements in commodity prices (oil prices) and frequent swings in financial markets. Based on the findings, BOC formulates the policies to overcome the factors that would help the investors identify the banking sector's nature and assist in making their investment. In the third paper titled “Taxpayers’ Knowledge and Compliance: Evidence from Direct Assessment Tax in Lagos State”, Ishola Joseph O., Bello Abass O., and Raheed Lateef O. of Lagos State Polytechnic Ikorodu Nigeria examine the relationship between Tax Knowledge and Tax Compliance among Taxpayers: Evidence from Direct Assessment in Lagos State. The study adopts the survey research design to elicit responses from selected taxpayers in the Ikeja Lagos State of Nigeria to explore what they perceived as the relationship between tax knowledge and tax compliance regarding tax payment and tax filing of returns. Primary data was collected through a designed questionnaire and was administered using the Kaiser-Meyer-Olkin test. Cronbach Alpha was also used in establishing the sampling adequacy and reliability of the research instrument. The survey results were collected from 200 respondents in three categories in Lagos State with 190 valid responses, including self-employed, taxpayers in public and private establishments in Ikeja from October to November 2020. The study adopted a judgmental sampling technique. The data extracted from the questionnaires were analyzed using a simple table as descriptive and Pearson Correlation at 1% Level of Significance as inferential statistics. The findings revealed that the general tax knowledge was significantly related to tax compliance in payment terms (r = .993, p =0.000) and tax compliance in terms of filing of returns (r = .986, p =0.000). thus, the study concluded that there is a positive relationship between tax knowledge and tax compliance. The IPJAF presence anchors on the service and perseverance of its editorial board, the editorial team, and authors. I want to express your participation profoundly in submitting high-quality papers for review and publication in IPJAF. Despite the success so far recorded, I implore all our friends and associates to continue to partner with IPJAF through submitting quality research and policy papers within our scope for publication. I assure our prospective authors, regardless of the acceptance of your manuscripts or not, to continue to enjoy the benefits of IPJAF by providing a review process, which offers high quality and helpful reviews tailored to assist authors in improving their manuscripts. Finally, I confess your support as you and I work hard to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government. Thank you most sincerely for your continued interest, support, and patronage to IPJAF, while looking forward to more beneficial relationships in 2021.

Abstract A relatively understudied manuscript in the Pelliot collection, Pelliot chinois 2598, features a drawing on its verso of three animals tentatively identified as yaks. However, I would like to re-identify these as being a particular kind of dog which appeared suddenly in the early Tang 唐 (618–907) dynasty. This case will be built on the visual correlations between this image and other descriptions and depictions of such dogs. The manuscript and drawing as a whole will also be explored to contextualize this depiction, which may in turn lead us to hypothesize about the existence, visually or physically, of these dogs and their associated tropes in Dunhuang 敦煌.

An outbreak of Severe Acute Respiratory Syndrome Coronavirus 2 started in China's Hubei province at the end of 2019 has rapidly become a pandemic. In Italy, a great number of patients was managed in primary care setting and the role of general practitioners and physicians working in the first-aid emergency medical service has become of utmost importance to coordinate the network between the territory and hospitals during the pandemic. Aim of this manuscript is to provide a guidance model for the management of suspected, probable, or confirmed cases of SARS-CoV-2 infection in the primary care setting, from diagnosis to treatment, applying also the recommendations of the Italian Society of General Medicine. Moreover, this multidisciplinary contribution would analyze and synthetize the preventive measures to limit the spread of SARS-CoV-2 infection in the general population as well as the perspective for vaccines.

With the rapid development of China’s economy and the rapid increase in the number of Chinese learners in recent years, Chinese fever has become a common phenomenon in the global language exchange system. However, in the absence of foreign Chinese teachers at present, the development of Chinese new technology, this document uses the new computer technology to establish a Chinese teaching platform. The system is based on speech recognition technology to help foreigners learn spoken language, manuscript recognition technology and Chinese letters. foreign students in artificial intelligence technology, simulation of Chinese foreign education and training. The establishment of this system will not only help foreign students to solve the problem of Chinese learning successfully, but also make important contributions to the learning of Chinese students. Some new technologies, such as speech recognition, will be recognized by more and more Chinese students with the development of new technologies and the renewal of the system, and will make the greatest contribution to the promotion of Chinese culture.

The curtain rose. The howling of desert wind filled the performance hall in the Shanghai Grand Theatre. Into the center stage, where a scenic construction of a mountain cliff and a desert landscape was dimly lit, entered the character of the Daoist priest Wang Yuanlu (1849–1931), performed by Chen Yizong. Dressed in a worn and dusty outfit of dark blue cotton, characteristic of Daoist priests, Wang began to sweep the floor. After a few moments, he discovered a hidden chambre sealed inside one of the rock sanctuaries carved into the cliff.Signaled by the quick, crystalline, stirring wave of sound from the chimes, a melodious Chinese ocarina solo joined in slowly from the background. Astonished by thousands of Buddhist sūtra scrolls, wall paintings, and sculptures he had just accidentally discovered in the caves, Priest Wang set his broom aside and began to examine these treasures. Dawn had not yet arrived, and the desert sky was pitch-black. Priest Wang held his oil lamp high, strode rhythmically in excitement, sat crossed-legged in a meditative pose, and unfolded a scroll. The sound of the ocarina became fuller and richer and the texture of the music more complex, as several other instruments joined in.Below is the opening scene of the award-winning, theatrical dance-drama Dunhuang, My Dreamland, created by China’s state-sponsored Lanzhou Song and Dance Theatre in 2000. Figure 1a: Poster Side A of Dunhuang, My Dreamland Figure 1b: Poster Side B of Dunhuang, My DreamlandThe scene locates the dance-drama in the rock sanctuaries that today are known as the Dunhuang Mogao Caves, housing Buddhist art accumulated over a period of a thousand years, one of the best well-known UNESCO heritages on the Silk Road. Historically a frontier metropolis, Dunhuang was a strategic site along the Silk Road in northwestern China, a crossroads of trade, and a locus for religious, cultural, and intellectual influences since the Han dynasty (206 B.C.E.–220 C.E.). Travellers, especially Buddhist monks from India and central Asia, passing through Dunhuang on their way to Chang’an (present day Xi’an), China’s ancient capital, would stop to meditate in the Mogao Caves and consult manuscripts in the monastery's library. At the same time, Chinese pilgrims would travel by foot from China through central Asia to Pakistan, India, Nepal, Bangladesh, and Sri Lanka, playing a key role in the exchanges between ancient China and the outside world. Travellers from China would stop to acquire provisions at Dunhuang before crossing the Gobi Desert to continue on their long journey abroad. Figure 2: Dunhuang Mogao CavesThis article approaches the idea of “abroad” by examining the present-day imagination of journeys along the Silk Road—specifically, staged performances of the various Silk Road journey-themed dance-dramas sponsored by the Chinese state for enhancing its cultural and foreign policies since the 1970s (Kuang).As ethnomusicologists have demonstrated, musicians, choreographers, and playwrights often utilise historical materials in their performances to construct connections between the past and the present (Bohlman; Herzfeld; Lam; Rees; Shelemay; Tuohy; Wade; Yung: Rawski; Watson). The ancient Silk Road, which linked the Mediterranean coast with central China and beyond, via oasis towns such as Samarkand, has long been associated with the concept of “journeying abroad.” Journeys to distant, foreign lands and encounters of unknown, mysterious cultures along the Silk Road have been documented in historical records, such as A Record of Buddhist Kingdoms (Faxian) and The Great Tang Records on the Western Regions (Xuanzang), and illustrated in classical literature, such as The Travels of Marco Polo (Polo) and the 16th century Chinese novel Journey to the West (Wu). These journeys—coming and going from multiple directions and to different destinations—have inspired contemporary staged performance for audiences around the globe.Home and Abroad: Dunhuang and the Silk RoadDunhuang, My Dreamland (2000), the contemporary dance-drama, staged the journey of a young pilgrim painter travelling from Chang’an to a land of the unfamiliar and beyond borders, in search for the arts that have inspired him. Figure 3: A scene from Dunhuang, My Dreamland showing the young pilgrim painter in the Gobi Desert on the ancient Silk RoadFar from his home, he ended his journey in Dunhuang, historically considered the northwestern periphery of China, well beyond Yangguan and Yumenguan, the bordering passes that separate China and foreign lands. Later scenes in Dunhuang, My Dreamland, portrayed through multiethnic music and dances, the dynamic interactions among merchants, cultural and religious envoys, warriors, and politicians that were making their own journey from abroad to China. The theatrical dance-drama presents a historically inspired, re-imagined vision of both “home” and “abroad” to its audiences as they watch the young painter travel along the Silk Road, across the Gobi Desert, arriving at his own ideal, artistic “homeland”, the Dunhuang Mogao Caves. Since his journey is ultimately a spiritual one, the conceptualisation of travelling “abroad” could also be perceived as “a journey home.”Staged more than four hundred times since it premiered in Beijing in April 2000, Dunhuang, My Dreamland is one of the top ten titles in China’s National Stage Project and one of the most successful theatrical dance-dramas ever produced in China. With revenue of more than thirty million renminbi (RMB), it ranks as the most profitable theatrical dance-drama ever produced in China, with a preproduction cost of six million RMB. The production team receives financial support from China’s Ministry of Culture for its “distinctive ethnic features,” and its “aim to promote traditional Chinese culture,” according to Xu Rong, an official in the Cultural Industry Department of the Ministry. Labeled an outstanding dance-drama of the Chinese nation, it aims to present domestic and international audiences with a vision of China as a historically multifaceted and cosmopolitan nation that has been in close contact with the outside world through the ancient Silk Road. Its production company has been on tour in selected cities throughout China and in countries abroad, including Austria, Spain, and France, literarily making the young pilgrim painter’s “journey along the Silk Road” a new journey abroad, off stage and in reality.Dunhuang, My Dreamland was not the first, nor is it the last, staged performances that portrays the Chinese re-imagination of “journeying abroad” along the ancient Silk Road. It was created as one of many versions of Dunhuang bihua yuewu, a genre of music, dance, and dramatic performances created in the early twentieth century and based primarily on artifacts excavated from the Mogao Caves (Kuang). “The Mogao Caves are the greatest repository of early Chinese art,” states Mimi Gates, who works to increase public awareness of the UNESCO site and raise funds toward its conservation. “Located on the Chinese end of the Silk Road, it also is the place where many cultures of the world intersected with one another, so you have Greek and Roman, Persian and Middle Eastern, Indian and Chinese cultures, all interacting. Given the nature of our world today, it is all very relevant” (Pollack). As an expressive art form, this genre has been thriving since the late 1970s contributing to the global imagination of China’s “Silk Road journeys abroad” long before Dunhuang, My Dreamland achieved its domestic and international fame. For instance, in 2004, The Thousand-Handed and Thousand-Eyed Avalokiteśvara—one of the most representative (and well-known) Dunhuang bihua yuewu programs—was staged as a part of the cultural program during the Paralympic Games in Athens, Greece. This performance, as well as other Dunhuang bihua yuewu dance programs was the perfect embodiment of a foreign religion that arrived in China from abroad and became Sinicized (Kuang). Figure 4: Mural from Dunhuang Mogao Cave No. 45A Brief History of Staging the Silk Road JourneysThe staging of the Silk Road journeys abroad began in the late 1970s. Historically, the Silk Road signifies a multiethnic, cosmopolitan frontier, which underwent incessant conflicts between Chinese sovereigns and nomadic peoples (as well as between other groups), but was strongly imbued with the customs and institutions of central China (Duan, Mair, Shi, Sima). In the twentieth century, when China was no longer an empire, but had become what the early 20th-century reformer Liang Qichao (1873–1929) called “a nation among nations,” the long history of the Silk Road and the colourful, legendary journeys abroad became instrumental in the formation of a modern Chinese nation of unified diversity rooted in an ancient cosmopolitan past. The staged Silk Road theme dance-dramas thus participate in this formation of the Chinese imagination of “nation” and “abroad,” as they aestheticise Chinese history and geography. History and geography—aspects commonly considered constituents of a nation as well as our conceptualisations of “abroad”—are “invariably aestheticized to a certain degree” (Bakhtin 208). Diverse historical and cultural elements from along the Silk Road come together in this performance genre, which can be considered the most representative of various possible stagings of the history and culture of the Silk Road journeys.In 1979, the Chinese state officials in Gansu Province commissioned the benchmark dance-drama Rain of Flowers along the Silk Road, a spectacular theatrical dance-drama praising the pure and noble friendship which existed between the peoples of China and other countries in the Tang dynasty (618-907 C.E.). While its plot also revolves around the Dunhuang Caves and the life of a painter, staged at one of the most critical turning points in modern Chinese history, the work as a whole aims to present the state’s intention of re-establishing diplomatic ties with the outside world after the Cultural Revolution. Unlike Dunhuang, My Dreamland, it presents a nation’s journey abroad and home. To accomplish this goal, Rain of Flowers along the Silk Road introduces the fictional character Yunus, a wealthy Persian merchant who provides the audiences a vision of the historical figure of Peroz III, the last Sassanian prince, who after the Arab conquest of Iran in 651 C.E., found refuge in China. By incorporating scenes of ethnic and folk dances, the drama then stages the journey of painter Zhang’s daughter Yingniang to Persia (present-day Iran) and later, Yunus’s journey abroad to the Tang dynasty imperial court as the Persian Empire’s envoy.Rain of Flowers along the Silk Road, since its debut at Beijing’s Great Hall of the People on the first of October 1979 and shortly after at the Theatre La Scala in Milan, has been staged in more than twenty countries and districts, including France, Italy, Japan, Thailand, Russia, Latvia, Hong Kong, Macao, Taiwan, and recently, in 2013, at the Lincoln Center for the Performing Arts in New York.“The Road”: Staging the Journey TodayWithin the contemporary context of global interdependencies, performing arts have been used as strategic devices for social mobilisation and as a means to represent and perform modern national histories and foreign policies (Davis, Rees, Tian, Tuohy, Wong, David Y. H. Wu). The Silk Road has been chosen as the basis for these state-sponsored, extravagantly produced, and internationally staged contemporary dance programs. In 2008, the welcoming ceremony and artistic presentation at the Olympic Games in Beijing featured twenty apsara dancers and a Dunhuang bihua yuewu dancer with long ribbons, whose body was suspended in mid-air on a rectangular LED extension held by hundreds of performers; on the giant LED screen was a depiction of the ancient Silk Road.In March 2013, Chinese president Xi Jinping introduced the initiatives “Silk Road Economic Belt” and “21st Century Maritime Silk Road” during his journeys abroad in Kazakhstan and Indonesia. These initiatives are now referred to as “One Belt, One Road.” The State Council lists in details the policies and implementation plans for this initiative on its official web page, www.gov.cn. In April 2013, the China Institute in New York launched a yearlong celebration, starting with "Dunhuang: Buddhist Art and the Gateway of the Silk Road" with a re-creation of one of the caves and a selection of artifacts from the site. In March 2015, the National Development and Reform Commission (NDRC), China’s top economic planning agency, released a new action plan outlining key details of the “One Belt, One Road” initiative. Xi Jinping has made the program a centrepiece of both his foreign and domestic economic policies. One of the central economic strategies is to promote cultural industry that could enhance trades along the Silk Road.Encouraged by the “One Belt, One Road” policies, in March 2016, The Silk Princess premiered in Xi’an and was staged at the National Centre for the Performing Arts in Beijing the following July. While Dunhuang, My Dreamland and Rain of Flowers along the Silk Road were inspired by the Buddhist art found in Dunhuang, The Silk Princess, based on a story about a princess bringing silk and silkworm-breeding skills to the western regions of China in the Tang Dynasty (618-907) has a different historical origin. The princess's story was portrayed in a woodblock from the Tang Dynasty discovered by Sir Marc Aurel Stein, a British archaeologist during his expedition to Xinjiang (now Xinjiang Uygur autonomous region) in the early 19th century, and in a temple mural discovered during a 2002 Chinese-Japanese expedition in the Dandanwulike region. Figure 5: Poster of The Silk PrincessIn January 2016, the Shannxi Provincial Song and Dance Troupe staged The Silk Road, a new theatrical dance-drama. Unlike Dunhuang, My Dreamland, the newly staged dance-drama “centers around the ‘road’ and the deepening relationship merchants and travellers developed with it as they traveled along its course,” said Director Yang Wei during an interview with the author. According to her, the show uses seven archetypes—a traveler, a guard, a messenger, and so on—to present the stories that took place along this historic route. Unbounded by specific space or time, each of these archetypes embodies the foreign-travel experience of a different group of individuals, in a manner that may well be related to the social actors of globalised culture and of transnationalism today. Figure 6: Poster of The Silk RoadConclusionAs seen in Rain of Flowers along the Silk Road and Dunhuang, My Dreamland, staging the processes of Silk Road journeys has become a way of connecting the Chinese imagination of “home” with the Chinese imagination of “abroad.” Staging a nation’s heritage abroad on contemporary stages invites a new imagination of homeland, borders, and transnationalism. Once aestheticised through staged performances, such as that of the Dunhuang bihua yuewu, the historical and topological landscape of Dunhuang becomes a performed narrative, embodying the national heritage.The staging of Silk Road journeys continues, and is being developed into various forms, from theatrical dance-drama to digital exhibitions such as the Smithsonian’s Pure Land: Inside the Mogao Grottes at Dunhuang (Stromberg) and the Getty’s Cave Temples of Dunhuang: Buddhist Art on China's Silk Road (Sivak and Hood). 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