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会计准则制定模式比较及启示 被引量:6
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作者 刘莉萍 王宏艳 《商业时代》 北大核心 2009年第14期102-103,共2页
本文通过介绍民间主导型和政府主导型两种会计准则制定模式的特点以及相关国家的应用情况,对两种会计模式进行了比较分析,总结了其中值得借鉴的方面。文章最后介绍了我国会计准则制定模式的现状,并分析了我国会计准则选定政府制定模式... 本文通过介绍民间主导型和政府主导型两种会计准则制定模式的特点以及相关国家的应用情况,对两种会计模式进行了比较分析,总结了其中值得借鉴的方面。文章最后介绍了我国会计准则制定模式的现状,并分析了我国会计准则选定政府制定模式的原因。 展开更多
关键词 会计准则 制定模式 民间主 导型政府导型
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African Land: From Need to Greed
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作者 Hongie Godlove Ngwochu 《Sociology Study》 2012年第12期889-896,共8页
The land issue remains a colonial legacy which Africa must resolve to facilitate the region's Before colonialism land was considered by communities as economic rather than a socio-economic advancements political reso... The land issue remains a colonial legacy which Africa must resolve to facilitate the region's Before colonialism land was considered by communities as economic rather than a socio-economic advancements political resource. Agricultural communities vacated land no longer fertile or useful for pasture. Conflicts over parcels of land were therefore rare and if they did occur often resulted in migration. Scramble over parcels of land was thus for need. However, with European scramble and arbitrary partition of Africa in the nineteenth century, formal boundaries were established by colonialists between colonies, a policy later pursued by colonial administrators between communities within colonies. Colonial policies and decolonization process in some colonies complicated the land problem, resulting in the scramble over land for greed by the newly independent states and communities. Land scrambled for greed engendered generalized conflicts. This paper thus intends to argue that the scramble over land for greed made land more a factor of contention than peace in Africa. A chronological-illustrative method, with references from the different geographical divide in Africa was adopted to explore the changing land usage and faces of land conflicts in Africa with the finality that land question in the region is largely a colonial problem. 展开更多
关键词 LAND NEED COLONIALISM GREED CONFLICT
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二叶汤治疗急性呼吸道感染性疾病的临床观察
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作者 黄平 肖顺丰 +1 位作者 田鹰 黄家鑫 《中国民族民间医药》 2000年第2期74-75,共2页
运用民间验方二叶汤治疗急性呼吸道感染性疾病 16 6例 ,并进行临床观察 ,总有效率达到 92 77% ;方法简单 ,疗效良好 ,毒副作用小 ,且有推广价值。
关键词 民间 治疗 急性呼吸道感染性疾病 二叶汤
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Effect of Oral Traditions, Folklores and History on the Development of Education in Nigeria, 1977 Till Date
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作者 Okediji, Hannah Adebola Aderonke 《History Research》 2017年第2期59-72,共14页
Nigerian literatures contain history in the oral tradition and folklore like satire, proverbs, chants, symbolism etc. in the pre-literate period, Nigeria enjoyed high level of verbal art civilization which traditional... Nigerian literatures contain history in the oral tradition and folklore like satire, proverbs, chants, symbolism etc. in the pre-literate period, Nigeria enjoyed high level of verbal art civilization which traditional rulers and the generality of the populace patronized. The oral tradition served as medium of preservation of culture and history of the ancient past and experiences. Though, most Nigerians can still remember their family history, folklore, tradition and genealogy, only few oral artists and youths of nowadays possess the skill and ability needed to chant the lengthy oral literature. It is in the light of the above that this study examined the effect of oral tradition, folklore, and history on the development of education in Nigeria, 1977 till date. The study adopted historical research method using primary and secondary sources of information to analyze data. Primary sources include, like archive materials, oral interviews and secondary sources include, like textbooks, speeches, journals, and internet materials and images. The outlines of the paper are: the definition of concepts, historical background of Nigerian oral tradition, and folklore in the educational system, the place of oral tradition, folklore and history in the education policy in Nigeria since 1977, the effect of oral tradition, folklore and history on the development of education in Nigeria since 1977, the prospects of oral traditions, folklore and history on the development of education in Nigeria, conclusion and a few recommendations for future improvement. The findings of the study revealed that oral traditions, folklore and history were the bed-rock for the development of education and society in the pre-colonial period, but these were dropped gradually with the advent of the colonial masters and gradually deteriorate both in the educational curriculum and general conduct of the society and these have adverse effect on the nation's economy. It is recommended that the beauty of Nigerian history, oral and written traditions, culture, folklore like proverbs, chants, satire and symbolism, be brought back into the school system, politics and every sector of the Nigerian economy for proper advancement to take place in the education sector and for overall national development. 展开更多
关键词 EFFECT oral tradition FOLKLORE HISTORY development EDUCATION
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The Shadow Lines as a Post Modem Novel
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作者 P. Pradeep R. Poli Reddy 《Journal of Literature and Art Studies》 2015年第11期1035-1041,共7页
Amitav Ghosh is one the most remarkable writers of the postmodernism era. He excelled in this era with his trend of magic realism. The Shadow Lines is a story told by a nameless narrator in recollection. It's a non l... Amitav Ghosh is one the most remarkable writers of the postmodernism era. He excelled in this era with his trend of magic realism. The Shadow Lines is a story told by a nameless narrator in recollection. It's a non linear tale told as if putting together the pieces of a jigsaw puzzle in the memory of the narrator. This style of writing is both unique and captivating; unfolding ideas together as time and space coalesce and helping the narrator understand his past better. Revolving around the theme of nationalism in an increasingly globalized world, Ghosh questions the real meaning of political freedom and the borders which virtually seem to both establish and separate. The novel traverses through almost seventy years through the memories of people, which the narrator recollects and narrates, giving their viewpoint along with his own. Though the novel is based largely in Kolkata, Dhaka, and London, it seems to echo the sentiments of whole Southeast Asia, with lucid overtones of Independence and the pangs of Partition. 展开更多
关键词 POSTMODERNISM magic realism blend of themes unique style of narration
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"They Are Married to kunqu" ——Cultural Studies Inspired by a Chinese Traditional Theatre
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作者 CHEN Lin 《Journal of Literature and Art Studies》 2017年第3期288-299,共12页
In recent decades, a new type of cultural upsurge surrounding kunqu1 has arisen in Chinese language sphere, though respectively due to different reasons in China's Mainland, Hong Kong, Taiwan and other Chinese dia... In recent decades, a new type of cultural upsurge surrounding kunqu1 has arisen in Chinese language sphere, though respectively due to different reasons in China's Mainland, Hong Kong, Taiwan and other Chinese diaspora. Against the global trend of culture heritage nationalization context, via the new media platform, the performative staging of individual emotions and reverie in the market society2, the longings to redeem various alienation in a vertical modernity3, as well as the yearnings for emotional balance in a burgeoning feministic modernity, all integrate with each other and together generate a restless transforming memory for kunqu. Just like a misty veil, this complex, contentious, contradictory and long-lasting collective memory-making process blurs kunqu's appearance, expands its layers, and ultimately generates a cultural myth. With detailed case studies this paper aims to reflect upon the deep reasons for the kunqu myth and to probe the transformative powers of a performative space in enabling remembrance and/or forgetting. 展开更多
关键词 kunqu performative space classical cultural upsurge multiple modernities cultural memory
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The Morphological Analysis of Folktales of Tu Nationality in Hehuang Region in Northwest China
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作者 ZHAO Zhi-yi 《Journal of Literature and Art Studies》 2016年第11期1293-1303,共11页
The Tu nationality (also called "Tu people" or "Tus" in the paper), one of the multiple ethnic minorities in the Hehuang Region (河湟地区) between Gansu (甘肃) and Qinghai (青海) Provinces in the northwest... The Tu nationality (also called "Tu people" or "Tus" in the paper), one of the multiple ethnic minorities in the Hehuang Region (河湟地区) between Gansu (甘肃) and Qinghai (青海) Provinces in the northwest China, has no written language of their own, but has already created the abundant and varied colorful literary genres. Since the 1980s, folktales, as the main literary product popular in the region, have received literary criticisms and reviews from scholars and researchers in China, based on the socialist realism dominant in China in the 20th century that emphasized more on contents, motifs and even ideological significance. So far, no breakthroughs have been made in their studies even if some young scholars have tried from the formalist viewpoints. Therefore, this paper attempts to make a morphological analysis of the Tus' folktales by adopting Propp's theories, trying to find out the morphological narrative model beneath the language level of the folktales. Through the studies, we can see that collective awareness bonded by kinship is more emphasized in Tus' culture, and almost all tales end with good defeating evil. Therefore, the studies of these folktales will help us deep understand Tus' psychological conditions and positive cultural life. 展开更多
关键词 morphological analysis folktales of Tu nationality Hehuang Region Propp's theory creative rules collectiveness
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