China now is in an important period of social transformation, it puts forward unique requirements for changes from the ethics community to the legal social, and also for law operation, legal developments and public aw...China now is in an important period of social transformation, it puts forward unique requirements for changes from the ethics community to the legal social, and also for law operation, legal developments and public awareness of the laws. Law globalization both is a result of globalization in other areas, but also a tool to promote other areas of globalization, and its essence is the performance of the laws of all countries in the world being more interdependent to further strengthen. From a legal point to analysis, to identify the root causes and find ways to solve and to provide a useful reference for the current socialist harmonious society is very necessary.展开更多
The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts deve...The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts developed by the Italian doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting regulation. This paper analyzes in particular the shift from the exchange value rule to the historical cost method and tries to explain the reasons of such a development. In the second half of the 19th century, some of the best Italian scholars, who were faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on concepts that belonged to similar sciences, such as economics and real estate appraisal, by blindly borrowing the theory of value from the former and the theory of valuations from the latter. During that age, everything hinged around the concept of exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was crucial to the financial statement theory： the informative purposes underlying the financial statements. At the same time, the first principle took shape, which might be called as the ＂finalistic principle of value＂. It is still the basis of the theory of financial accounting measurements, for which different evaluative criteria must be applied to different informative purposes. Thus, an alternative criterion to that of the exchange value makes its appearance on the scene of the accounting valuations, notably the historical cost. The introduction of the historical cost criteria and above all the relinquishment of the combination of the ＂economic cost＂ in favor of that of the ＂manufacturing cost＂ allow the Italian accounting to get rid of the theories of economics and real estate appraisal, thus, becoming independent regarding the financial statement valuations.展开更多
The neo-liberal re-positioning of the educational-explorative realm to a vocational market-confinement has already impacted quite heavily on the educational sector in England and Wales and is now being imposed on a Eu...The neo-liberal re-positioning of the educational-explorative realm to a vocational market-confinement has already impacted quite heavily on the educational sector in England and Wales and is now being imposed on a European wide scale. However, global as well as European students＇ protests illustrate that resistance to this ideology is gathering pace, and not only involves students and academics but also reaches wider parts of societies. This paper seeks to demonstrate the need for critical pedagogical practices that seek to sensitise students to the modes of current ＂conditions of domination＂. It further suggests critical criminologists to foster and engage in a process of public, intellectual, and intercultural exchange of ideas about education and educational institutions away from merely rationalistic, one-dimensional and profit-orientated ambitions toward a multitude of exchanges about meanings and purposes of such important socio-cultural and political institutions and processes that shape ＂subjectivities＂, inter-subjectivities and thus entire socio-cultural and political spheres. Such processes and active engagements are crucial to the agenda of critical criminologists, and perhaps most importantly, vital to the continued existence of a critical criminology that understands itself as proper ideology critique.展开更多
文摘China now is in an important period of social transformation, it puts forward unique requirements for changes from the ethics community to the legal social, and also for law operation, legal developments and public awareness of the laws. Law globalization both is a result of globalization in other areas, but also a tool to promote other areas of globalization, and its essence is the performance of the laws of all countries in the world being more interdependent to further strengthen. From a legal point to analysis, to identify the root causes and find ways to solve and to provide a useful reference for the current socialist harmonious society is very necessary.
文摘The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts developed by the Italian doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting regulation. This paper analyzes in particular the shift from the exchange value rule to the historical cost method and tries to explain the reasons of such a development. In the second half of the 19th century, some of the best Italian scholars, who were faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on concepts that belonged to similar sciences, such as economics and real estate appraisal, by blindly borrowing the theory of value from the former and the theory of valuations from the latter. During that age, everything hinged around the concept of exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was crucial to the financial statement theory： the informative purposes underlying the financial statements. At the same time, the first principle took shape, which might be called as the ＂finalistic principle of value＂. It is still the basis of the theory of financial accounting measurements, for which different evaluative criteria must be applied to different informative purposes. Thus, an alternative criterion to that of the exchange value makes its appearance on the scene of the accounting valuations, notably the historical cost. The introduction of the historical cost criteria and above all the relinquishment of the combination of the ＂economic cost＂ in favor of that of the ＂manufacturing cost＂ allow the Italian accounting to get rid of the theories of economics and real estate appraisal, thus, becoming independent regarding the financial statement valuations.
文摘The neo-liberal re-positioning of the educational-explorative realm to a vocational market-confinement has already impacted quite heavily on the educational sector in England and Wales and is now being imposed on a European wide scale. However, global as well as European students＇ protests illustrate that resistance to this ideology is gathering pace, and not only involves students and academics but also reaches wider parts of societies. This paper seeks to demonstrate the need for critical pedagogical practices that seek to sensitise students to the modes of current ＂conditions of domination＂. It further suggests critical criminologists to foster and engage in a process of public, intellectual, and intercultural exchange of ideas about education and educational institutions away from merely rationalistic, one-dimensional and profit-orientated ambitions toward a multitude of exchanges about meanings and purposes of such important socio-cultural and political institutions and processes that shape ＂subjectivities＂, inter-subjectivities and thus entire socio-cultural and political spheres. Such processes and active engagements are crucial to the agenda of critical criminologists, and perhaps most importantly, vital to the continued existence of a critical criminology that understands itself as proper ideology critique.
