This article focuses on novels that,located on the boundary between biography,autobiography and fiction,between detailed archival historical research and imagination,between the documentary and the speculative,seek to...This article focuses on novels that,located on the boundary between biography,autobiography and fiction,between detailed archival historical research and imagination,between the documentary and the speculative,seek to reconstruct the life of an ancestor of the writer-narrator to reflect on the traumas,exploitation,hopes,and desires of generations who,in their diasporas,also helped create their modern nations,or whose story challenges the exclusions on which the concept of the nation has been built.The texts discussed are Melania Mazzucco's Vita,Vona Groarke's Hereafter:The Telling Life of Ellen O'Hara,Wu Ming 2 and Antar Mohamed's Timira:Romanzo Meticcio,and Maryse Conde's Victoire,les saveurs et les mots.At their center is the negotiation between the individual truth and the relational story across generations on the one hand,and,on the other hand,the tracing of collective histories such as those of nation,of colonization,of diaspora,of internal and external displacement,of rights and emancipation(the downtrodden,the poor,women,the migrant,the refugees),of the origins of dispossession and the permanence of its effects.At the core of the narratives is also the ghostliness of the erased(from history,from memory,from citizenship),the departed(in the sense of being dead and of having traveled away),and the in-between(generic:between the historical and documentary on the one hand,and the novelistic,the fable,fantasy on the other;geographical:between countries,between places,nationalities,national affiliations;historical:across generations;racial:the mestizo,the mulatto).It is,specifically,the biofictional imagination that enables these diasporic,transnational,transracial accounts to open up the possibility of a different,liberating future,by offering the space to imagine such a future,but also by recognizing,through its explicit acknowledgement of its recourse to fictionality,that it does not aim to construct a new myth to replace historical fact,but that it invites all of us to imagine,and strive to bring into exist展开更多
The Big Four is the name given to the top four professional consultancy firms of the world namely Pw C(Price Waterhouse Coopers), KPMG, Ernst and Young and Deloitte. These firms provide audit, accounting, taxation, fi...The Big Four is the name given to the top four professional consultancy firms of the world namely Pw C(Price Waterhouse Coopers), KPMG, Ernst and Young and Deloitte. These firms provide audit, accounting, taxation, financial and other professional consultancy to the clients(being businesses and companies). The paper discusses the reasons for the formation of the Big Four and the future aspects of the big four. It was found that the current market structure and the existing status of the Big Four will not change in the near future and there is near to impossible chances of new entrants in the auditing and accounting markets because of barriers to entry established by the Big Four in the existing market.展开更多
数十万年前,我们祖先的感知超越了最初的模拟模式,拓展到数字模式。这是一个关键的转变,很可能将“人属”(genus homo)与其祖先(predecessors)区分开来。由于数字化必然会舍弃一些包含在连续模拟量级中的信息,因此数字化能否被证明是一...数十万年前,我们祖先的感知超越了最初的模拟模式,拓展到数字模式。这是一个关键的转变,很可能将“人属”(genus homo)与其祖先(predecessors)区分开来。由于数字化必然会舍弃一些包含在连续模拟量级中的信息,因此数字化能否被证明是一种有用的改进并促进物种的生存和繁荣还有待检验。然而,这并不妨碍数字化的深远影响,数字化在人类思想、认知和文明化的进程中发挥了关键作用。本文中,我们对数字化是如何改变人类对环境的感知和认知展开讨论,帮助我们继续创造一个不同的世界。史前人类发展历程中,数字化先于会计而出现。数字化的直接后果之一就是通过对观察结果分类或分组(categorize or classify)而创设数据(data),进一步地使我们信任所创建的类别,并教会我们如何应用这些分类方式。分类是会计实务和管制的核心特征之一,学习分类是会计教育和培训的重要组成部分。随着数字化的发展,我们开始反思分类的属性和局限性,同时反思我们以会计法规的形式创建和规定的会计类别是否能够适应社会的需要。值得关注的是,在醉心于数字化力量的同时,我们同样不应忽视与数字化相关的局限性和潜在的盲区。展开更多
This article discusses the role assumed by management accounting as a discipline over years. Management accounting has long lived in the shadow of financial accounting, and has been often accused of fostering producti...This article discusses the role assumed by management accounting as a discipline over years. Management accounting has long lived in the shadow of financial accounting, and has been often accused of fostering productivity rather than creativity. The revolution involving the business environment in the last decades has much improved the role of creativity and innovation and the adaptability of the fn-m to the context often was a key to success. This article supports the innovative role of management accounting in the post-modem era, aimed at reducing the strategic dominance of the increasing uncertainty.展开更多
文摘This article focuses on novels that,located on the boundary between biography,autobiography and fiction,between detailed archival historical research and imagination,between the documentary and the speculative,seek to reconstruct the life of an ancestor of the writer-narrator to reflect on the traumas,exploitation,hopes,and desires of generations who,in their diasporas,also helped create their modern nations,or whose story challenges the exclusions on which the concept of the nation has been built.The texts discussed are Melania Mazzucco's Vita,Vona Groarke's Hereafter:The Telling Life of Ellen O'Hara,Wu Ming 2 and Antar Mohamed's Timira:Romanzo Meticcio,and Maryse Conde's Victoire,les saveurs et les mots.At their center is the negotiation between the individual truth and the relational story across generations on the one hand,and,on the other hand,the tracing of collective histories such as those of nation,of colonization,of diaspora,of internal and external displacement,of rights and emancipation(the downtrodden,the poor,women,the migrant,the refugees),of the origins of dispossession and the permanence of its effects.At the core of the narratives is also the ghostliness of the erased(from history,from memory,from citizenship),the departed(in the sense of being dead and of having traveled away),and the in-between(generic:between the historical and documentary on the one hand,and the novelistic,the fable,fantasy on the other;geographical:between countries,between places,nationalities,national affiliations;historical:across generations;racial:the mestizo,the mulatto).It is,specifically,the biofictional imagination that enables these diasporic,transnational,transracial accounts to open up the possibility of a different,liberating future,by offering the space to imagine such a future,but also by recognizing,through its explicit acknowledgement of its recourse to fictionality,that it does not aim to construct a new myth to replace historical fact,but that it invites all of us to imagine,and strive to bring into exist
文摘The Big Four is the name given to the top four professional consultancy firms of the world namely Pw C(Price Waterhouse Coopers), KPMG, Ernst and Young and Deloitte. These firms provide audit, accounting, taxation, financial and other professional consultancy to the clients(being businesses and companies). The paper discusses the reasons for the formation of the Big Four and the future aspects of the big four. It was found that the current market structure and the existing status of the Big Four will not change in the near future and there is near to impossible chances of new entrants in the auditing and accounting markets because of barriers to entry established by the Big Four in the existing market.
文摘数十万年前,我们祖先的感知超越了最初的模拟模式,拓展到数字模式。这是一个关键的转变,很可能将“人属”(genus homo)与其祖先(predecessors)区分开来。由于数字化必然会舍弃一些包含在连续模拟量级中的信息,因此数字化能否被证明是一种有用的改进并促进物种的生存和繁荣还有待检验。然而,这并不妨碍数字化的深远影响,数字化在人类思想、认知和文明化的进程中发挥了关键作用。本文中,我们对数字化是如何改变人类对环境的感知和认知展开讨论,帮助我们继续创造一个不同的世界。史前人类发展历程中,数字化先于会计而出现。数字化的直接后果之一就是通过对观察结果分类或分组(categorize or classify)而创设数据(data),进一步地使我们信任所创建的类别,并教会我们如何应用这些分类方式。分类是会计实务和管制的核心特征之一,学习分类是会计教育和培训的重要组成部分。随着数字化的发展,我们开始反思分类的属性和局限性,同时反思我们以会计法规的形式创建和规定的会计类别是否能够适应社会的需要。值得关注的是,在醉心于数字化力量的同时,我们同样不应忽视与数字化相关的局限性和潜在的盲区。
文摘This article discusses the role assumed by management accounting as a discipline over years. Management accounting has long lived in the shadow of financial accounting, and has been often accused of fostering productivity rather than creativity. The revolution involving the business environment in the last decades has much improved the role of creativity and innovation and the adaptability of the fn-m to the context often was a key to success. This article supports the innovative role of management accounting in the post-modem era, aimed at reducing the strategic dominance of the increasing uncertainty.
