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论会计的本源——美国“安然”事件的启示
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作者 敖华 《航天工业管理》 2003年第2期37-40,共4页
美国"安然"事件后一系列会计作假的财务丑闻说明,通过财务上的弄虚作假构造业绩,来达到获取高额收益的目的,损害所有者的利益,是经营者最基本的常见的运作方式;也说明企业财会制度和财务监督存在漏洞与缺陷.
关键词 地会制度 财务监督体制 计法规 计法
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Rhizomic Identity, Performative Identity, In-Becoming Identity of the Characters in Maryse Cond6's Narratives
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作者 Marie-Dominique Boyce 《Journal of Literature and Art Studies》 2017年第9期1132-1144,共13页
In Western culture, the symbol of the tree which divides into branches and has a foliage of the same lineage as its roots is the best symbol for describing identity and also for describing the Cartesian reasoning whic... In Western culture, the symbol of the tree which divides into branches and has a foliage of the same lineage as its roots is the best symbol for describing identity and also for describing the Cartesian reasoning which proceeds by eliminating misconceptions and following thesingle true idea. In the West Indies culture, it is the rhizome that is the best symbol to describe the identity of these peoples. The rhizome as explained by Deleuze and Gattari in their Introduction Rhizome of the book .4 thousand plateaus, is a tuber that makes roots after being cut off from its original plant. In this respect, it is most appropriate to describe the people of the Caribbean who have been cut off from their African roots by slavery but who have thrived on the island, re-establishing links with the different peoples who came to work there. The rhizome is similar to the mangrove that protects the island from marine erosion, it intertwines with other plants so that it is impossible to distinguish the source plant. In this respect, it is the best symbol to describe the creole identity and the refusal of the West Indians to return to a racial and social system that promulgated the white race as superior to the black race during colonialism. The structure of the books of Maryse Cond6 is itself rhizomatic since it does not present the theme of its stories through the view point of an omnipotent author but through the view points of all the characters of the novel who by their discussions letthe reader discover their terrible history of slavery, and transform himinto a new man who would seek diversity. 展开更多
关键词 IDENTITY RHIZOME MANGROVE SLAVERY creolity de-territorialization re-territorialization
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A Political Aspect of the Korean Wave in Taiwan
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作者 Lim Nga Khing 《Journal of Literature and Art Studies》 2015年第8期606-617,共12页
Studies of the Korean Wave in Taiwan have construed the genesis of the Wave as either accidental, evitable, or taken it for granted. Problematising the genesis of the Korean Wave in Taiwan, the paper proposes to see i... Studies of the Korean Wave in Taiwan have construed the genesis of the Wave as either accidental, evitable, or taken it for granted. Problematising the genesis of the Korean Wave in Taiwan, the paper proposes to see it as the product of social and political forces pertaining to a specific moment of history of Taiwan. Other than deeming the genesis categorically as a cultural instance, it argues that the Wave is in effect the production manufactured at the convergence of social political changes at a historical moment unprecedented in Taiwan history. To respond to the new social and political conditions, the Korean Wave is deliberately appropriated as the extension of social institution and political control for the purpose of prolonging class interests of the traditional rulers. By means of mammoth circulation and transmission of print media and television broadcast, the Wave is immediately called into being and captivates a throng of Taiwan Residents audience. In return, the overwhelming popularity of Korean TV dramas is capitalized on politically besides socially and culturally in order to meet new needs. Resiting the Korean Wave in Taiwan in the social and political processes at the specific moment of Taiwan history, its genesis is thereby complicated and overdetermined on top of the advanced and promised drama qualities and productions. Inevitably a limited view, however, the paper is hoped to provide an alternative aspect to the studies of the Korean Wave either in Taiwan or other regions. 展开更多
关键词 Korean TV dramas product social and political processes media in question INTENSION TELEVISION mammoth
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Research on social endowment insurance of lost-land peasant --A case study of Hefei city in Anhui province
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作者 Zhu Yi Wang Min Min 《International English Education Research》 2015年第5期87-89,共3页
With the accelerating process of urbanization and industrialization, the peasants for loss of land use fights has become a universal social phenomenon, the problem of landless peasants old-age security community has a... With the accelerating process of urbanization and industrialization, the peasants for loss of land use fights has become a universal social phenomenon, the problem of landless peasants old-age security community has aroused much attention. However, the presence of Hefei landless peasants pension current pension system is not perfect, the shortcomings of the current government policy, peasants lack insurance awareness and so on. This paper argucs that the land should bc constructed by the pension insurance system, improvc the land compensation policy, increase financial input and improve peasants' pension fund supervision and management mechanism to ensure the standardization of the system, thereby providing an important guarantee for building a socialist new urbanization. 展开更多
关键词 lost-land peasant endowment insurance Hefei
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