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
For some critics, the publication of Milton＇s Paradise Lost in 1667 suggests his taking religious retreat from his previous political investment in both the Commonwealth Government （1649-1653） and Oliver Cromwell＇...For some critics, the publication of Milton＇s Paradise Lost in 1667 suggests his taking religious retreat from his previous political investment in both the Commonwealth Government （1649-1653） and Oliver Cromwell＇s Protectorate that was abnegated by the return of King Charles II in 1660. Not to mention that Milton＇s flamboyant portrayal of Satan appears to be a critique of republicanism： Just as the republicans who revolted against the monarchy, Satan tempts other angels to rebel against the omnipotent God and gain their freedom. This transgressive betrayal fails and is punished in Paradise Lost. However, when the strict censorship of the writings of Milton＇s contemporaries is taken into account, the strategies employed in Milton＇s Paradise Lost become clearer： It may be read as a veiled critique of kingship hiding behind the facade of a criticism of republicanism so as to circumvent censorship. In other words, the work may have surreptitiously conveyed a hidden message for his English citizens. That message may be indirectly delivered through Milton＇s innovative elaboration of the fall of Man, which is roughly described in the Genesis. Therefore, this essay argues that Milton veils the seed of political reform in the moral lessons conveyed in his presentation of the psychological dynamic of Adam and Eve＇s fall. In addition, this essay further explores how Milton endeavors to re-shape the national consciousness of the 17th century English people through alternate historical awareness.展开更多
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For some critics, the publication of Milton＇s Paradise Lost in 1667 suggests his taking religious retreat from his previous political investment in both the Commonwealth Government （1649-1653） and Oliver Cromwell＇s Protectorate that was abnegated by the return of King Charles II in 1660. Not to mention that Milton＇s flamboyant portrayal of Satan appears to be a critique of republicanism： Just as the republicans who revolted against the monarchy, Satan tempts other angels to rebel against the omnipotent God and gain their freedom. This transgressive betrayal fails and is punished in Paradise Lost. However, when the strict censorship of the writings of Milton＇s contemporaries is taken into account, the strategies employed in Milton＇s Paradise Lost become clearer： It may be read as a veiled critique of kingship hiding behind the facade of a criticism of republicanism so as to circumvent censorship. In other words, the work may have surreptitiously conveyed a hidden message for his English citizens. That message may be indirectly delivered through Milton＇s innovative elaboration of the fall of Man, which is roughly described in the Genesis. Therefore, this essay argues that Milton veils the seed of political reform in the moral lessons conveyed in his presentation of the psychological dynamic of Adam and Eve＇s fall. In addition, this essay further explores how Milton endeavors to re-shape the national consciousness of the 17th century English people through alternate historical awareness.
