Differential reporting in Germany - A historical analysis

Based on a contingent perspective of accounting change, this paper reviews the historical development of differential reporting in Germany, by drawing on primary and secondary sources. The main objective of the paper is to shed light on the driving forces and main influential parameters that have shaped the existing differential reporting framework. This historical approach supplies interesting insights for the current discussion on differential reporting in Germany produced by the EU Regulation on the application of International Accounting Standards.     

以史为鉴 重聚人心

以史为鉴;增强反腐败斗争决心;重聚人心。     

20世纪前期买办职业收入分析

20世纪前期,买办的职业报酬制度达到成熟和完善。买办的职业收入主要由薪金和佣金构成,还有一部分被外商默许的暗中收入。佣金是多数买办的主要收入,是买办经纪人身份的体现;薪金是买办与外商雇佣关系的一种象征。买办收入的复杂挂还在于不同行业的买办收入来源不一,且差距较大。     

历史与现在——国际商法的演进对我们的启示

文中对国际商法从古代商法、中世纪商人法到近代商法国内化以及现代商人法的历史演进过程进行研究,并从纵向和横向的角度解读了国际商法的发展带给我们的启示。     

综合标准化的由来

综合标准化具有与传统标准化不同的特点。它是标准化的新方法,其中又包含着标准化的观念和理论的创新,具有方法论的价值。文章从综合标准化的定义、传统标准化与综合标准化的区别,综合标准化产生的过程及产生的原因等方面进行了阐述。     

The Fable of the Allegory: The Wizard of Oz in Economics

L. Frank Baum's The Wonderful Wizard of Oz has become popular as a teaching tool in economics. It has been argued that it was written as an allegory of Populist demands for a bimetallic monetary system in the late 19th century. The author argues that Baum was not sympathetic to Populist views and did not write the story as a monetary allegory.     

The Technology Workshops at Oundle

Psychologists have shown that knowledge can be acquired independent of practical action, by observing and imitating others and by extracting knowledge from vicarious experiences coded in text. Yet experiential learning theorists suggest that real learning takes a practical event to embody it. In schools we ask our students to learn through study. This paper examines a concept of learning in which personal experience is the base or framework for learning. Oundle Public School has a tradition of learning through technology workshops. Using the case study and narrative research traditions, the author illuminates the philosophy behind this orientation. The period of history which spawned the orientation has many parallels to the information revolution we are witnessing today. The response by the headmaster then, including the curriculum policy and implementation issues which relate to it, are central to the debates and responses which characterize curriculum change now. The philosophy that gives Oundle its reputation in technological education is visited, the lessons it imparts are reviewed. This revised version was published online in July 2006 with corrections to the Cover Date.     

Continuity and Discontinuity in Accounting Technology in Danish State Institutions

The development of accounting technology in the Danish state sector is characterised by episodes of disruption and the longevity of certain principles that define accounting's accountability as involved in producing the state as a unit, as providing a continuous concern for productivity, and as providing the means by which a parliamentary democracy may work. The episodes of disruption may often repair on this trinity of issues. The recent transformations are radical as they introduce a new form of management via individualised 'accounting-cultured' institutions and managers. They do so via a heightened emphasis on a core technology already in place supplemented by a new mode of output orientation rather than input orientation via a Company Accounts . In addition to reporting on spending, this set of accounts introduced a series of non-financial measures such as productivity, quality, and customer satisfaction.     

历史与超越--马克思辩证法的特征

马克思的辩证方法是指向人的自我生成与人自我复归的感性活动,它试图把一种在资本主义社会中已经产生但还没有被人自觉地意识到的自由意识置入人的内心,并以此引导人们选择自己的生存命运.所以,它具有一种历史性和超越性.