The poem The Wanderer was one of finest of the Old English laments,whose theme,ideas and literary techniques were typical of the Anglo-Saxon period.The study explained how Anglo-Saxon themes,ideas,and techniques of ex...The poem The Wanderer was one of finest of the Old English laments,whose theme,ideas and literary techniques were typical of the Anglo-Saxon period.The study explained how Anglo-Saxon themes,ideas,and techniques of expression exhibited themselves in the poem.The findings suggest that the theme of the poem which reflected the Anglo-Saxon value system,and the techniques of expression presented as corroboration,all contributed to central ideas of the poem:"beasts of battle"motif,achievements of wisdom,traveling seas,exile,heroic ideal,loyalty to the lord,kinsmanship,and fates of men.Those ideas were rooted in the emerging Christianity.展开更多
Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial syst...Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial system, are greatly influenced by reliable accounting information. However, it is sometimes difficult to assess the ＂reliability＂ of such information, given the clear differences in the needs and goals of its different users. In this respect, the possible ways to guarantee the appropriateness of the accounting information provided to users doubtlessly deserve a careful investigation. The second half of the 1970s can be considered as the starting point of a debate, within the Anglo-Saxon accounting literature, concerning the most effective methods to provide users with accounting data effectively meeting their very specific needs. In this context, two antithetical schools of thought developed： （1） free market approach; and （2） regulatory approach. Although it is possible to state that accounting regulation has now become a concrete reality both inside and outside the Anglo-Saxon accounting context, after more than halfa century, its efficacy is still an open issue.展开更多
文摘The poem The Wanderer was one of finest of the Old English laments,whose theme,ideas and literary techniques were typical of the Anglo-Saxon period.The study explained how Anglo-Saxon themes,ideas,and techniques of expression exhibited themselves in the poem.The findings suggest that the theme of the poem which reflected the Anglo-Saxon value system,and the techniques of expression presented as corroboration,all contributed to central ideas of the poem:"beasts of battle"motif,achievements of wisdom,traveling seas,exile,heroic ideal,loyalty to the lord,kinsmanship,and fates of men.Those ideas were rooted in the emerging Christianity.
文摘Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial system, are greatly influenced by reliable accounting information. However, it is sometimes difficult to assess the ＂reliability＂ of such information, given the clear differences in the needs and goals of its different users. In this respect, the possible ways to guarantee the appropriateness of the accounting information provided to users doubtlessly deserve a careful investigation. The second half of the 1970s can be considered as the starting point of a debate, within the Anglo-Saxon accounting literature, concerning the most effective methods to provide users with accounting data effectively meeting their very specific needs. In this context, two antithetical schools of thought developed： （1） free market approach; and （2） regulatory approach. Although it is possible to state that accounting regulation has now become a concrete reality both inside and outside the Anglo-Saxon accounting context, after more than halfa century, its efficacy is still an open issue.
