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
In the closing decades of the seventh century,Aldhelm of Malmesbury,first West Saxon Bishop of Sherborne,composed a lengthy,200 line poetic work known as the Carmen rhythmicum which takes as its focus a dramatic storm...In the closing decades of the seventh century,Aldhelm of Malmesbury,first West Saxon Bishop of Sherborne,composed a lengthy,200 line poetic work known as the Carmen rhythmicum which takes as its focus a dramatic storm.The earliest storms recorded present within a few decades of the invention of the barometer and,as Hubert Lamb notes in his Historic Storms of the North Sea,British Isles and Northwest Europe,“circumspection is needed in accepting reports based on those of early observers”.Aldhelm’s poetic Carmen provides a powerful element of“meteorological corroboration”here in its historico-geographical setting along the Dumnonian/Devonshire border.A length of Devon/Dorset coastline which today forms part of the Jurassic Coast inscribed as a World Heritage Site in 2001;a coastline,notes the website“subject to severe weather conditions at times…violent storms occurred in 1824 and 1974…these and various lesser storms have battered the cliffs and caused flooding…an eroding landscape”.This paper takes as its subject,Aldhelm’s vivid description of a severe storm,he experienced along this coastline over 1,300 years ago and which he survived.Presented here is a first-ever reading of the environmental impact alluded to and to its long-term legacy across the southern Britain of the later seventh century.The length of time,Aldhelm declares it had taken him to compose this work,enhances both its bardic,legal connotation and his description of the damage effected by this tempestas,this hurricane-force wind,following its“blowing over”;a tempestas,we also read here as alluding to an outbreak of plague.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.
文摘In the closing decades of the seventh century,Aldhelm of Malmesbury,first West Saxon Bishop of Sherborne,composed a lengthy,200 line poetic work known as the Carmen rhythmicum which takes as its focus a dramatic storm.The earliest storms recorded present within a few decades of the invention of the barometer and,as Hubert Lamb notes in his Historic Storms of the North Sea,British Isles and Northwest Europe,“circumspection is needed in accepting reports based on those of early observers”.Aldhelm’s poetic Carmen provides a powerful element of“meteorological corroboration”here in its historico-geographical setting along the Dumnonian/Devonshire border.A length of Devon/Dorset coastline which today forms part of the Jurassic Coast inscribed as a World Heritage Site in 2001;a coastline,notes the website“subject to severe weather conditions at times…violent storms occurred in 1824 and 1974…these and various lesser storms have battered the cliffs and caused flooding…an eroding landscape”.This paper takes as its subject,Aldhelm’s vivid description of a severe storm,he experienced along this coastline over 1,300 years ago and which he survived.Presented here is a first-ever reading of the environmental impact alluded to and to its long-term legacy across the southern Britain of the later seventh century.The length of time,Aldhelm declares it had taken him to compose this work,enhances both its bardic,legal connotation and his description of the damage effected by this tempestas,this hurricane-force wind,following its“blowing over”;a tempestas,we also read here as alluding to an outbreak of plague.
