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论刘克庄的诗歌师法观
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作者 明见 《河北大学学报(哲学社会科学版)》 CSSCI 2002年第3期71-74,共4页
刘克庄针对宋诗师法前人的失误之处 ,提出了相关的师法原则 ,并分别从不同的角度对各条师法原则进行了详尽的阐述 ,建立了中国诗学上独特的师法理论。其诗学意义就是适应了中国诗歌发展的历史要求并纠正了宋代乃至整个古代的一些诗歌在... 刘克庄针对宋诗师法前人的失误之处 ,提出了相关的师法原则 ,并分别从不同的角度对各条师法原则进行了详尽的阐述 ,建立了中国诗学上独特的师法理论。其诗学意义就是适应了中国诗歌发展的历史要求并纠正了宋代乃至整个古代的一些诗歌在师法上的失误。 展开更多
关键词 师法 师法原则 刘克庄
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SOX A Comparison With the South African Status Quo
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作者 Warren J. Maroun 《Journal of Modern Accounting and Auditing》 2012年第3期357-364,共8页
Auditor independence provisions enshrined in the Sarbanes-Oxley Act (SOX) were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to r... Auditor independence provisions enshrined in the Sarbanes-Oxley Act (SOX) were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to regulate auditor independence in the name of investor protection, SOX has been heralded as "ground-breaking" public interest reform. Ironically, when one considers the substance of these reforms and contrasts them with the situation prevailing in South Africa, a different impression results. Despite the fact that South Africa is classified as a "developing" nation and one which has only recently transitioned to democracy, many of the auditor independence principles legislated under SOX have been part of generally accepted practice in South Africa since the 1950s. Accordingly, SOX may not be the progressive example of auditor regulation that it is generally perceived to be. 展开更多
关键词 auditor independence auditing regulations independent regulators Auditing Profession Act (2005) Sarbanes-Oxley Act (2002) South Africa United States of America
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