scholarly journals Research on the Accounting and Auditing Risk Calculation Strategies of Enterprises in the Information Age

2021 ◽  
Vol 6 (1) ◽  
pp. 416
Author(s):  
Junna Li

After entering the information age, the accounting and auditing work of Chinese enterprises must be updated according to the new changes of the society and the enterprises. As the top priority of modern enterprise management, enterprise accounting auditing requires continuous optimization of the management within the enterprises so that the enterprises’ development could keep pace with the social changes. By introducing information technology into enterprise accounting auditing, it is possible to improve the efficiency of enterprise accounting auditing and to ensure the accuracy of enterprise auditing. This article starts with the status quo of enterprise accounting auditing in the information age. Then, it analyses the current risks of enterprise accounting audit and puts forward some suggestions to prevent the risks. This thesis is expected to provide useful reference for the development of enterprise accounting auditing in the information age.

Author(s):  
Tahir Abbas

This article situates the debate on the United Kingdom’s Prevent policy in the broader framework of the global paradigm for countering violent extremism (CVE), which appeared at the end of 2015. It argues that omission of a nuanced focus on the social, cultural, economic, and political characteristics of radicalised people has led to a tendency to introduce blanket measures which, inadvertently and indirectly, have had harmful results. Moreover, although Prevent has been the fundamental element of the British government’s counterterrorist strategy since 2006, it confuses legitimate political resistance of young British Muslims with signs of violent extremism, thus giving credence to the argument that Prevent is a form of social engineering which, in the last instance, pacifies resistance by reaffirming the status quo in the country’s domestic and foreign policy.


NAN Nü ◽  
2021 ◽  
Vol 23 (1) ◽  
pp. 137-162
Author(s):  
Wanning Sun

Abstract The social problem of “leftover men” among the most marginalized members of China’s rural migrant population has become widely known, but how these rural migrants themselves talk about and make sense of their failures to secure a marriage partner is relatively less understood. Answering this question may also shed light on how socioeconomic marginalization makes an impact on rural migrant men’s masculine identity. This paper is a longitudinal study of a cohort of unmarried rural migrant men born in the 1980s. This study shows that the emotional experience of cohort members is marked by a mixture of persistent feelings of loneliness, bitterness, and dissatisfaction with the status quo of their lives, and a quiet yearning for the possibility – however remote – of “finding someone” in the future. The paper also points to “masculine grievance” as a useful concept for understanding how unmarried migrant men rationalize their emotional hardships.


1979 ◽  
Vol 22 (2) ◽  
pp. 331-349 ◽  
Author(s):  
Ian L. D. Forbes

In recent times the historiography of the Wilhelmine Reich has clearly reflected the influence of Eckart Kehr and of later historians who have adopted and developed his work. The Rankean dogma of the Primat der Aussenpolitik (primacy of foreign policy) has been replaced by a new slogan, Primat der Innenpolitik (primacy of domestic policy). The resultant interpretive scheme is by now quite familiar. The social structure of the Bismarckean Reich, it is said, was shaken to its foundations by the impact of industrialization. A growing class of industrialists sought to break the power of the feudal agrarian class, and a rapidly developing proletariat threatened to upset the status quo. The internecine struggle between industrialists and agrarians was dangerous for both and for the state, since the final beneficiary might be the proletariat. Consequently agrarians and industrialists closed their ranks against the common social democrat enemy and sought to tame the proletariat, which had grown restive under the impact of the depression, by means of a Weltpolitik which would obviate the effects of the depression, heal the economy, and vindicate the political system responsible for such impressive achievements. Hans-Ulrich Wehler and others call this diversionary strategy against the proletarian threat social imperialism; and this, it is said, is the domestic policy primarily responsible for Wilhelmine imperialism.


1982 ◽  
Vol 3 (1) ◽  
pp. 169
Author(s):  
Aimara Da Cunha Resende

As Shakespeare matures, his ideological stance changes from that of a writer believing in and backing up the establishment, to that of one who, though deeply aware of man in his human condition, doubts the validity of the status quo. His art then reflects the changes in his stance. At first it tends to present Renaissance poetics, becoming essentially Baroque, in its greatest phase, to move back to more firmly delineated forms and structures, in his last plays. This study of A Midsummer Night's Dream, Hamlet and The Tempest aims at presenting some characteristics both of the Renaissance elements in the structure, based on "mise en abyme," and of the Baroque poetics found within this structure. These aspects are viewed against the background of the ideology of Shakespeare's England at the same time that duplication, in Lacan's sense, is analysed and shows to coincide with the support and/or acceptance of the social cannons.


2017 ◽  
Vol 1 (3) ◽  
pp. 146
Author(s):  
Kittiphong Praphan

<p>Diasporic literature functions as an important source which provides the social contexts of the home countries of its authors. Carlos Bulosan’s 'America is in the Heart' and Pira Sudham’s 'Monsoon Country' are among this group of literature representing the voice of the oppressed and exploited farmers in the Philippines and Thailand, respectively home of the authors. The farmers are represented as being exploited by those in power, including colonizers, local officials, landlords, and middlemen. The exploiters can be seen as capitalists who accumulate wealth through the labor and the property of farmers. In their methods of oppression the oppressors employ State Apparatuses and Ideological State Apparatuses to maintain the status quo and reproduce the exploitative system. To transcend the oppression and exploitation, the major characters of the books struggle to obtain education, since they view that ignorance is the most important cause of the exploitation. Education is seen as the only way to eliminate ignorance and liberate themselves as well as their people from the exploitative cycle. 'America Is in the Heart' and 'Monsoon Country' represent the voice of the farmers in the Philippines and Thailand who condemn their exploiters and raise readers’ awareness of the problem.</p><p> </p><p><strong>Keywords: </strong><em>diasporic literature, oppression and exploitation, education, voice</em></p>


Author(s):  
Michalina Lubaszewska

The paper analyzes the activities of two socially committed artists: Banksy and Jan Klata, who both use the funfair motif. Banksy employs it in a literal though subversive way in his project Dismaland, which is a quizzical reversal of Disneyland. Klata employs it in his performances (which often take the form of the director’s comments on the reality that surrounds us), showing a set of “amusements” resembling those from a funfair and leading the viewer to a perceptive dissonance (similarly to the collection of Eisenstein’s amusements). It seems that the space created by the committed art that uses the concept of a funfair allows for the implementation of a real rebellion against the status quo. Actual amusement parks, however, create only an illusion of the possibility to break with the norms of the social system.


2006 ◽  
Vol 157 (9) ◽  
pp. 377-383
Author(s):  
Winfried Schenk

At the beginning of the 1990s forest historians turned against the economic historian Joachim Radkau, who argued that lamentations in forest instructions around 1800 regarding wood shortage (scarcity) should rather be interpreted as an instrument of feudal authorities to regulate and constrain usage as well as a means to subjugate and discipline their subjects. By contrast, forest historians judged these lamentations to be an indication of actual shortcomings that existed before the advent of governmental forest management. As a result, many studies were undertaken that dealt with the social relevance of woods and forests in pre-industrial times. The present article starts with the status quo and traces back the complexity of the so-called wood emergency debate by taking a closer look at these early studies. It demonstrates how regional studies that were based on a wide range of sources contributed to the understanding of pre-industrial wood shortage events as complex phenomena related to distinct forest conditions and energy shortage discussions.


2020 ◽  
Vol 4 (1) ◽  
pp. 227-249
Author(s):  
Ana Ivasiuc

One of the most productive loci for the analysis of the security – morality nexus is the making of security laws and norms which reveals the ways in which the social order is perceived to be under threat. This article argues for a critical examination of the moralities underlying the security paradigm, or else ‘the securitarian moral assemblage’, through the example of how the Roma are targeted by security laws, decrees, and measures in Rome. Moral values underpinning the social order become particularly visible in security laws, as these laws betray that which requires enhanced protection, and what is seen to produce the existential danger that jeopardizes the status quo. Taking a closer look at the practices that are framed as morally dubious and increasingly repressed and controlled helps us make sense of the moral underpinnings that serve the reproduction of a social order presaged upon exacerbated consumption and the production of inequalities. Such an approach goes beyond merely illuminating the dynamics of exclusion grounded in the racialization and discrimination to which the Roma are undoubtedly subjected. It establishes a link between the explosion of security narratives, practices, and measures, and the larger contemporary context of capitalism and the current protracted crisis that it has engendered.


2020 ◽  
Vol 3 (1) ◽  
pp. 14-25
Author(s):  
Christina Maya Indah S ◽  
Teguh Prasetyo

It is argued in this article that a study on the law reform of a country is the study which related to understanding of a scientific paradigm which made up of the basic idea of a country’s legal system. The main argument in this article is that the basic idea ofma legalmrefom on a legal system must be build upon the enforcement of the juridical principles found and developed in the system. This is derived from a postulate of the Dignified Justice teory perspective.In this view legal virtues underpinning a legal system are examined together as one system of principles and rules or a legal system. Philosophically, or it is a theoretical and a paradigm that law is believed as inseparable from the legal science itself. This philosophy has been developed to make a correction to the sociological jurisprudence perspective, which mainly argued that each occurence of social changes in a legal system cannot be answered by regulation alone. The sociological jurisprudence point of view argues that law is confined to the status quo of a society. Many has argued that this sociological indicative has occurred in many civil law systems, in particular Indonesia, to be used as its best prototype. In the Indonesian legal system, law is positioned as rules and regulations made by the legislative branch of the government. In this perspective laws has been excluded from humanity almost altogether. This article argues that Pancasila as the Indonesia Legal System is the way to solve this problem. Since Pancasila is used as the basis of the State and the source of all legal sources. For this reason, it is interesting to examine how the Pancasila actually became a basis of values in initiating the project of law reform in Indonesia.


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