In the history of the western civilization, the trial of Socrates and the trial of Jesus in the Christian history are equally famous. This trial implied several enduring and classical topics in the history of the west...In the history of the western civilization, the trial of Socrates and the trial of Jesus in the Christian history are equally famous. This trial implied several enduring and classical topics in the history of the western legal thoughts. Why did Socrates accept the results of the ＂Miscarriage of Justice＂？ Who led to the wrong decision？ Why would Socrates be executed？ This article is precisely embarked from this trial, to explore ajurisprudent issue related to the trial： the debate on Evil law is law and Evil law is illegal.展开更多
The subject of the legal history belongs to the interdisciplinary of the law and the history. Because of the attribute of the interdisciplinary of the subject of the legal history, the reference of the experience in t...The subject of the legal history belongs to the interdisciplinary of the law and the history. Because of the attribute of the interdisciplinary of the subject of the legal history, the reference of the experience in the development of the h/story is very important. The subject of the legal history must pay attention to the problems encountered in the process of the development of the history and the accumulated experience. The historical development since the last century displays the importance and necessity of the theory of the social science in the study of the history. The researcher of the legal history should focus on the comprehensive use of the theories and methods of the subject of the social sciences, and through the innovative use of the historical data and the use of the multidisciplinary interpretation methods, re-interpret the historical events and figures. With the aid of the comprehensive use of the methods of the multiple disciplines, further open the new situation of the study of the legal history.展开更多
AFuller makes the morality be divided into two groups of morality in the book ＂The Morality of Law＂ . One group is the desiderative morality and compulsory morality, and other group is innernal and external morality...AFuller makes the morality be divided into two groups of morality in the book ＂The Morality of Law＂ . One group is the desiderative morality and compulsory morality, and other group is innernal and external morality of law. The desiderative morality is the good morality with life, excellent morality and the morality which can make human＇ s power be fully realized. The author makes the interactive relationship between innernal morality and external morality be explained that there is experience contact about innernal and external morality of law. The explanation about this kind of experience relationship conforms with the position of the sociology of law which is definited by Fuller in law. In addition, seen from the practical experience and historical experience of human, this kind of explanation not only conforms with the demand of human practice but also conforms with the reality at the same time. There is also some significance which can be reference for us to discuss how to conduct the law practice.展开更多
Language, literature, customs and traditions, music and art are cultural items that were transmitted from generation to generation throughout history. In this context, literature is an important source of music cultur...Language, literature, customs and traditions, music and art are cultural items that were transmitted from generation to generation throughout history. In this context, literature is an important source of music culture that takes inspiration from the customs and traditions of a society. Prosodic meter is echoed in form, usul and general structure in works composed from the divan literature and almost lives in the work. In the same way, when examples of folk literature composed by composers and performed by poets and a^lks are examined, it is observed that there are parallels between literary features and form, structure and rhythmic features. The aim of this paper is to reveal the integral link between Melody-Usul and Meter in Ottoman Turkish Music展开更多
The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have...The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.展开更多
In this paper, I critically challenge the ability of legal reforms to recognize and integrate the way in which a rape victim sees rape. Current limitations to the law are mainly due to the accepted patriarchal view on...In this paper, I critically challenge the ability of legal reforms to recognize and integrate the way in which a rape victim sees rape. Current limitations to the law are mainly due to the accepted patriarchal view on law as a form of objective and rational knowledge, outside which there are only impracticable and irrational views. I investigate the case of marriage jurisprudence in the UK, as a prominent example, because it has long accepted marital rape as objectively and rationally part of a wife＇s duty. Even though changes have occurred which improve the marital rape jurisdiction and prejudicial disbelief concerning a woman＇s private life is still used in the courts to question the credibility of the victim. Over the past year, extensive efforts have been made to reform the management of rape cases. Whilst there is a need to acknowledge the seriousness of the accusation with rigorous legal principles which provide appropriate safeguards for the accused person as well as the complainant, especially bearing in mind the often ＂private＂ circumstances, with a concomitant lack of witnesses, it remains the case that the rate of attribution in attempts to secure successful prosecutions in rape case remains overwhelming. I show how a Wittgensteinian approach to law would take into consideration the shape ofgendered lives as they are experienced, and hence would not accept just one legal interpretation of marital law. The phenomenon of＂seeing-as＂ in Wittgenstein＇s philosophy can support the experience of being jolted into appreciating the feminist aspect of consent in marital sexual relationships.展开更多
The traditional way of describing the history of Chinese law, i.e., fitting Chinese historical materials into the basic framework of the Western conceptual system needs to be thoroughly reconsidered. ＂Precedent＂ or ...The traditional way of describing the history of Chinese law, i.e., fitting Chinese historical materials into the basic framework of the Western conceptual system needs to be thoroughly reconsidered. ＂Precedent＂ or ＂NJfftJ＂ （panli）, which has attracted academic attention both in China and abroad, can serve as an example in this regard. The concept ＇~N] fit],＂ which may have originated from Japanese kanji in the nineteenth century, was used to translate its Western counterpart. A review of the historical and modern practice of the Western European countries of England and France shows that precedent has always played an important role in achieving consensus in the legal community and guiding future rulings by means of case law. This function, which has something in common with the relevant portions of ancient Chinese legal institutions, can serve as a foundation for constructing a universal theoretical system. At the same time, the relevant Chinese institutions had specific institutional contexts and functions. By combining universal and specific functional analysis, ＂two-way functionalism＂ may be able to avoid the Western-centric approach and futile conceptual discrimination and turn towards the exploration and elucidation of functional issues, so as to eventually establish a new framework for the narrative of Chinese legal history.展开更多
Following the outbreak of the subprime financial crisis,international accounting standards came under heavy fire for being strongly pro-cyclical.Under those standards,financial reporting mixes financial statement data...Following the outbreak of the subprime financial crisis,international accounting standards came under heavy fire for being strongly pro-cyclical.Under those standards,financial reporting mixes financial statement data with financial analysis data,seriously weakening the public interest function of financial reporting.An analysis using Marx’s fictitious capital theory shows that fair value accounting and asset impairment accounting are both defective.In line with the principle of“accounting based on legal fact,”we use the methodology of“historical cost accounting plus fair value disclosure”to distinguish between legal fact and financial expectations in financial reporting.This is a viable means of appropriately resolving the contradiction between ensuring that enterprise financial reporting observes domestic law and ensuring that it accords with international trends.展开更多
An examination of Marx＇s exposition of the evolution of social formations on four occasions shows that the core content of his social formation theory consists in its affirmation of both the universality of the law o...An examination of Marx＇s exposition of the evolution of social formations on four occasions shows that the core content of his social formation theory consists in its affirmation of both the universality of the law of the development of social formations from lower to higher stages in different nations and the diversity of their developmental paths. The theoretical assumptions he put forward in the late 19th century about the possibility of late- developing modernizers being able to establish a socialist society without passing through the stage of capitalism represent a major development of his theory of social formations. The theory of the primary stage of socialism and the theory of building socialism with Chinese characteristics advanced by the Chinese Communists are the latest development of Marx＇s theory of social formations.展开更多
After China＇s entry into ＂ The World Structure,＂ the legal philosophy of China, in its redefinition of ＂China＂ and its survey of ＂China＇s issues,＂ must construct a ＂relational perspective. ＂ From this relati...After China＇s entry into ＂ The World Structure,＂ the legal philosophy of China, in its redefinition of ＂China＂ and its survey of ＂China＇s issues,＂ must construct a ＂relational perspective. ＂ From this relational perspective, ＂The World Structure＂ in an age of globalization presents a dualistic character, and closely related to this is the fact that ＂ The World Structure＂ forces double constraints upon the development of China. Under these double constraints, China＇s issues become ＂synchronic. ＂ This ＂World Structure,＂ with its double constraints, turns out to be the historic condition of the fundamentcd tasks of the legal philosophy of China and it calls for a redefinition of China by the legal philosophy of China via the construction of the ＂relational perspective＂ and the ＂synchronic perspective＂ and at the same time, a ＂Subjective China＂ is to be constructed, upon which China＇s ideal law picture can also be perfected.展开更多
文摘In the history of the western civilization, the trial of Socrates and the trial of Jesus in the Christian history are equally famous. This trial implied several enduring and classical topics in the history of the western legal thoughts. Why did Socrates accept the results of the ＂Miscarriage of Justice＂？ Who led to the wrong decision？ Why would Socrates be executed？ This article is precisely embarked from this trial, to explore ajurisprudent issue related to the trial： the debate on Evil law is law and Evil law is illegal.
文摘The subject of the legal history belongs to the interdisciplinary of the law and the history. Because of the attribute of the interdisciplinary of the subject of the legal history, the reference of the experience in the development of the h/story is very important. The subject of the legal history must pay attention to the problems encountered in the process of the development of the history and the accumulated experience. The historical development since the last century displays the importance and necessity of the theory of the social science in the study of the history. The researcher of the legal history should focus on the comprehensive use of the theories and methods of the subject of the social sciences, and through the innovative use of the historical data and the use of the multidisciplinary interpretation methods, re-interpret the historical events and figures. With the aid of the comprehensive use of the methods of the multiple disciplines, further open the new situation of the study of the legal history.
文摘AFuller makes the morality be divided into two groups of morality in the book ＂The Morality of Law＂ . One group is the desiderative morality and compulsory morality, and other group is innernal and external morality of law. The desiderative morality is the good morality with life, excellent morality and the morality which can make human＇ s power be fully realized. The author makes the interactive relationship between innernal morality and external morality be explained that there is experience contact about innernal and external morality of law. The explanation about this kind of experience relationship conforms with the position of the sociology of law which is definited by Fuller in law. In addition, seen from the practical experience and historical experience of human, this kind of explanation not only conforms with the demand of human practice but also conforms with the reality at the same time. There is also some significance which can be reference for us to discuss how to conduct the law practice.
文摘Language, literature, customs and traditions, music and art are cultural items that were transmitted from generation to generation throughout history. In this context, literature is an important source of music culture that takes inspiration from the customs and traditions of a society. Prosodic meter is echoed in form, usul and general structure in works composed from the divan literature and almost lives in the work. In the same way, when examples of folk literature composed by composers and performed by poets and a^lks are examined, it is observed that there are parallels between literary features and form, structure and rhythmic features. The aim of this paper is to reveal the integral link between Melody-Usul and Meter in Ottoman Turkish Music
文摘The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.
文摘In this paper, I critically challenge the ability of legal reforms to recognize and integrate the way in which a rape victim sees rape. Current limitations to the law are mainly due to the accepted patriarchal view on law as a form of objective and rational knowledge, outside which there are only impracticable and irrational views. I investigate the case of marriage jurisprudence in the UK, as a prominent example, because it has long accepted marital rape as objectively and rationally part of a wife＇s duty. Even though changes have occurred which improve the marital rape jurisdiction and prejudicial disbelief concerning a woman＇s private life is still used in the courts to question the credibility of the victim. Over the past year, extensive efforts have been made to reform the management of rape cases. Whilst there is a need to acknowledge the seriousness of the accusation with rigorous legal principles which provide appropriate safeguards for the accused person as well as the complainant, especially bearing in mind the often ＂private＂ circumstances, with a concomitant lack of witnesses, it remains the case that the rate of attribution in attempts to secure successful prosecutions in rape case remains overwhelming. I show how a Wittgensteinian approach to law would take into consideration the shape ofgendered lives as they are experienced, and hence would not accept just one legal interpretation of marital law. The phenomenon of＂seeing-as＂ in Wittgenstein＇s philosophy can support the experience of being jolted into appreciating the feminist aspect of consent in marital sexual relationships.
文摘The traditional way of describing the history of Chinese law, i.e., fitting Chinese historical materials into the basic framework of the Western conceptual system needs to be thoroughly reconsidered. ＂Precedent＂ or ＂NJfftJ＂ （panli）, which has attracted academic attention both in China and abroad, can serve as an example in this regard. The concept ＇~N] fit],＂ which may have originated from Japanese kanji in the nineteenth century, was used to translate its Western counterpart. A review of the historical and modern practice of the Western European countries of England and France shows that precedent has always played an important role in achieving consensus in the legal community and guiding future rulings by means of case law. This function, which has something in common with the relevant portions of ancient Chinese legal institutions, can serve as a foundation for constructing a universal theoretical system. At the same time, the relevant Chinese institutions had specific institutional contexts and functions. By combining universal and specific functional analysis, ＂two-way functionalism＂ may be able to avoid the Western-centric approach and futile conceptual discrimination and turn towards the exploration and elucidation of functional issues, so as to eventually establish a new framework for the narrative of Chinese legal history.
基金the result of the Major Project of the National Social Science Fund of China(16ZDA029)the Key Project of the National Social Science Fund of China(13AFX019)+2 种基金supported by the Humanities and Social Science Fund of Ministry of Education(13YJC790223)the Research Fund “Branding Research Project” of Renmin University of China,i.e.the Basic Research Funds for the Central Universities(16XNI006)
文摘Following the outbreak of the subprime financial crisis,international accounting standards came under heavy fire for being strongly pro-cyclical.Under those standards,financial reporting mixes financial statement data with financial analysis data,seriously weakening the public interest function of financial reporting.An analysis using Marx’s fictitious capital theory shows that fair value accounting and asset impairment accounting are both defective.In line with the principle of“accounting based on legal fact,”we use the methodology of“historical cost accounting plus fair value disclosure”to distinguish between legal fact and financial expectations in financial reporting.This is a viable means of appropriately resolving the contradiction between ensuring that enterprise financial reporting observes domestic law and ensuring that it accords with international trends.
文摘An examination of Marx＇s exposition of the evolution of social formations on four occasions shows that the core content of his social formation theory consists in its affirmation of both the universality of the law of the development of social formations from lower to higher stages in different nations and the diversity of their developmental paths. The theoretical assumptions he put forward in the late 19th century about the possibility of late- developing modernizers being able to establish a socialist society without passing through the stage of capitalism represent a major development of his theory of social formations. The theory of the primary stage of socialism and the theory of building socialism with Chinese characteristics advanced by the Chinese Communists are the latest development of Marx＇s theory of social formations.
文摘After China＇s entry into ＂ The World Structure,＂ the legal philosophy of China, in its redefinition of ＂China＂ and its survey of ＂China＇s issues,＂ must construct a ＂relational perspective. ＂ From this relational perspective, ＂The World Structure＂ in an age of globalization presents a dualistic character, and closely related to this is the fact that ＂ The World Structure＂ forces double constraints upon the development of China. Under these double constraints, China＇s issues become ＂synchronic. ＂ This ＂World Structure,＂ with its double constraints, turns out to be the historic condition of the fundamentcd tasks of the legal philosophy of China and it calls for a redefinition of China by the legal philosophy of China via the construction of the ＂relational perspective＂ and the ＂synchronic perspective＂ and at the same time, a ＂Subjective China＂ is to be constructed, upon which China＇s ideal law picture can also be perfected.
