A COMPARATIVE STUDY OF ACCOUNTING ADAPTATION: CHINA AND JAPAN DURING THE NINETEENTH CENTURY

2002 ◽  
Vol 29 (2) ◽  
pp. 1-30 ◽  
Author(s):  
Pak K. Auyeung
Keyword(s):  
Nineteenth Century ◽  
Comparative Study ◽  
19Th Century ◽  
Political Power ◽  
Asian Country ◽  
Institutional Framework ◽  
Chinese Enterprises ◽  
China And Japan ◽  
Double Entry

This study attempts to examine why western accounting was adopted in one Asian country, Japan, and not in another, China, when modern accounting methods were brought to the East during the mid-19th century. The explanation offered is socio-cultural. China was characterized by centralized political power, a society resistant to change, an anti-merchant policy and narrow-based learning. In contrast, Japan had dispersed structures of political power, a society receptive to change, a pro-merchant policy and broad-based learning. In China, the emphasis was to preserve harmony and integration in accord with mainstream Chinese ideology which had created a highly stable and tradition-oriented society. Chinese enterprises that operated within this institutional framework were unlikely to adopt western-style double-entry bookkeeping. In Japan there was no specifically institutionalized anti-capitalist doctrine to prevent the rise of industrialism and the adoption of modern accounting.

scholarly journals A PERSONAGEM LOU COMO TRANSGRESSORA DAS NORMAS SOCIAIS IMPOSTAS À MULHER NO SÉCULO XIX EM HUMANA, DEMASIADO, HUMANA

2017 ◽  
Vol 29 (2) ◽  
Author(s):  
Fabiana Dos Santos Sousa
Keyword(s):  
Nineteenth Century ◽  
19Th Century ◽  
Political Power ◽  
Female Characters ◽  
The 19Th Century

Resumo O artigo apresenta um estudo da obra Humana, demasiado, humana, de Luzilá Gonçalves Ferreira, com ênfase na análise das personagens femininas, em especial, Lou Salomé. Busca- se compreender como essas mulheres transgrediram os padrões da sociedade do século XIX, época em que as mulheres estavam excluídas do poder político e educacional pura e simplesmente. Palavras-chave: Mulheres. Transgressora. Lou Andreas Salomé. Luzilá Gonçalves Ferreira. THE CHARACTER OF LOU AS A TRANSGRESSOR OF SOCIAL STANDARDS IMPOSED ON WOMEN IN THE 19TH CENTURY IN HUMAN, TOO, HUMANAbstract The article presents a study of Human, too, human, by Luzilá Gonçalves Ferreira, emphasizing an analysis of female characters, particularly Lou Salome. We seek to understand how these women transgress the standards of the nineteenth century society, when women used to be excluded from political power and educational pure and simply. Keywords: Women. Transgressive. Lou Andreas Salomé. Luzilá Gonçalves Ferreira.

Henry George on Two Continents: A Comparative Study in the Diffusion of Ideas

1959 ◽  
Vol 2 (1) ◽  
pp. 85-109 ◽  
Author(s):  
Harold Schiffrin ◽  
Pow-Key Sohn
Keyword(s):  
Comparative Study ◽  
19Th Century ◽  
San Francisco ◽  
Land Value ◽  
Land Grabbing ◽  
Henry George ◽  
History Of ◽  
China And Japan ◽  
The 19Th Century ◽  
The Impact

The impact of Henry George's land value taxation theory was nothing less than global in scope, and his epochal Progress and Poverty – first published in 1879 – gained wider fame than any other political or socio-economic treatise emanating from an American pen. While George's doctrine was essentially a product of of his experience in California during the land-grabbing 60's and 70's, the most pervasive influence of the San Francisco sage was not manifested at home, but in Europe, Australasia and other distant places.It is with some aspects of this remarkable diffusion of Georgeism during the latter part of the 19th century that this study is concerned. In particular, we would like to examine the circumstances under which this ideological stimulus was transmitted and received in such divergent settings as England, China and Japan. First we will trace the history of the Georgeist influence in each of these countries and then compare their respective patterns of development.

scholarly journals Was There Federalism in the Brazilian Empire? A Case of Contrast Between Federal State and Federalism in 19th Century

2019 ◽  
Vol 2 (2) ◽  
pp. 41
Author(s):  
Leonam Liziero
Keyword(s):  
Nineteenth Century ◽  
19Th Century ◽  
Political Power ◽  
Political Organization ◽  
Federal State ◽  
The Political ◽  
Documentary Sources ◽  
Unitary State ◽  
Regional Concentration ◽  
The 19Th Century

This article aims to demonstrate that there were federative relations during the Empire of Brazil, with some reform during the regency period. The methodology used to measure the results focuses on the use of bibliographic sources from the 19th century and from more recent studies on the scope of the article. In addition, the use of documentary sources is present, since legislation of nineteenth-century Brazil is used, in particular, the Additional Act of 1834, which gives name to the present work. Although expressly provided for in the 1824 Political Charter that Brazil would constitute a Unitary State, in practice the increased regional concentration of political power led to a functioning situation such as a decentralized federal State. To this end, it begins with a brief demonstration of the antecedents of the Constitution of 1824. It then proceeds to treat the provision of this Constitution about the political organization to finally discuss the effects caused by the Additional Act of 1834.

THE IDEA OF «COMMUNITY» IN THE GOVERNMENT CONCEPTS OF GALICIA OF THE XIX – BEGINNING OF THE XX CENTURY

2019 ◽  
pp. 15-21
Author(s):  
Liubomyr Ilyn
Keyword(s):  
Nineteenth Century ◽  
19Th Century ◽  
Practical Significance ◽  
Distinctive Features ◽  
Legal Studies ◽  
Legal Principle ◽  
General Scientific ◽  
The Government ◽  
The Right ◽  
The 19Th Century

Purpose. The purpose of the article is to analyze and systematize the views of social and political thinkers of Galicia in the 19th - beginning of the 20th centuries. on the right and manner of organizing a nation-state as a cathedral. Method. The methodology includes a set of general scientific, special legal, special historical and philosophical methods of scientific knowledge, as well as the principles of objectivity, historicism, systematic and comprehensive. The problem-chronological approach made it possible to identify the main stages of the evolution of the content of the idea of catholicity in Galicia's legal thought of the 19th century. Results. It is established that the idea of catholicity, which was borrowed from church terminology, during the nineteenth century. acquired clear legal and philosophical features that turned it into an effective principle of achieving state unity and integrity. For the Ukrainian statesmen of the 19th century. the idea of catholicity became fundamental in view of the separation of Ukrainians between the Russian and Austro-Hungarian empires. The idea of unity of Ukrainians of Galicia and the Dnieper region, formulated for the first time by the members of the Russian Trinity, underwent a long evolution and received theoretical reflection in the work of Bachynsky's «Ukraine irredenta». It is established that catholicity should be understood as a legal principle, according to which decisions are made in dialogue, by consensus, and thus able to satisfy the absolute majority of citizens of the state. For Galician Ukrainians, the principle of unity in the nineteenth century. implemented through the prism of «state» and «international» approaches. Scientific novelty. The main stages of formation and development of the idea of catholicity in the views of social and political figures of Halychyna of the XIX – beginning of the XX centuries are highlighted in the work. and highlighting the distinctive features of «national statehood» that they promoted and understood as possible in the process of unification of Ukrainian lands into one state. Practical significance. The results of the study can be used in further historical and legal studies, preparation of special courses.

Remembering the Past in Nineteenth-Century Scotland

2014 ◽  
Author(s):  
James J. Coleman
Keyword(s):  
Nineteenth Century ◽  
National Identity ◽  
19Th Century ◽  
21St Century ◽  
Collective Memories ◽  
The Past ◽  
Prevailing View ◽  
The Way

At a time when the Union between Scotland and England is once again under the spotlight, Remembering the Past in Nineteenth-Century Scotland examines the way in which Scotland’s national heroes were once remembered as champions of both Scottish and British patriotism. Whereas 19th-century Scotland is popularly depicted as a mire of sentimental Jacobitism and kow-towing unionism, this book shows how Scotland’s national heroes were once the embodiment of a consistent, expressive and robust view of Scottish nationality. Whether celebrating the legacy of William Wallace and Robert Bruce, the reformer John Knox, the Covenanters, 19th-century Scots rooted their national heroes in a Presbyterian and unionist view of Scotland’s past. Examined through the prism of commemoration, this book uncovers collective memories of Scotland’s past entirely opposed to 21st-century assumptions of medieval proto-nationalism and Calvinist misery. Detailed studies of 19th-century commemoration of Scotland’s national heroes Uncovers an all but forgotten interpretation of these ‘great Scots’ Shines a new light on the mindset of nineteenth-century Scottish national identity as being comfortably Scottish and British Overturns the prevailing view of Victorian Scottishness as parochial, sentimental tartanry

Meïr Goldschmidt and the main currents in 19th-century Judaism

2001 ◽  
Vol 22 (1) ◽  
pp. 7-45 ◽  
Author(s):  
Kenneth Ober
Keyword(s):  
Nineteenth Century ◽  
19Th Century ◽  
Public Image ◽  
Complete Understanding ◽  
Literary Works ◽  
European Languages ◽  
Jewish Heritage ◽  
The Arts ◽  
Phenomenal Knowledge

Although the noted nineteenth-century Danish-Jewish writer Meïr Goldschmidt (1819–1887) made his entry into literature with a novel on Jewish themes, his later novels treated non-Jewish subjects, and his Jewish heritage appeared progressively to recede into the background of his public image. Literary historians have paid little attention to his complex perception of his own Jewishness and have made no effort to discover the immense significance he himself felt that Judaism had for his life and for his literary works. Moreover, no previous study has comprehensively treated Goldschmidt’s far-reaching network of interrelationships with an astonishing number of other major Jewish cultural figures of nineteenth-century Europe. During his restless travels crisscrossing Europe, which were facilitated by his phenomenal knowledge of the major European languages, he habitually sought out and associated with the leading Jewish figures in literature, the arts, journalism, and religion, but this fact and the resulting mutually influential connections he formed have been overlooked and ignored. This is the first focused and documented study of the Jewish aspect of Goldschmidt’s life, so vitally important to Goldschmidt himself and so indispensable to a complete understanding of his place in Danish and in world literatures.

THE DEVELOPMENT OF AMERICAN SHIP-ACCOUNTING PRACTICES TO 1900: A COMPARATIVE STUDY OF THREE VESSELS

1999 ◽  
Vol 26 (1) ◽  
pp. 27-51
Author(s):  
Jan Richard Heier
Keyword(s):  
Comparative Study ◽  
Environmental Change ◽  
20Th Century ◽  
19Th Century ◽  
Business Environment ◽  
Accounting Model ◽  
Types Of Information ◽  
The 19Th Century ◽  
The U.S

Accounting has always been utilitarian in nature. It adapts to the changes in the business environment by meeting the need for new types of information. The change in waterborne transportation in the U.S. during the 19th century provides an example of such an environmental change that led to a need for accounting adaptation. With the advent of the steamboat, old accounting methods were modified and new ones created to meet the changes in the business environment. In the process, a standardized ships-accounting model was developed. The model can be seen in the accounting records of three ships that sailed at the beginning of the 20th century.

Questioning territories and identities in the precolonial (nineteenth-century) Lake Kivu region

Africa ◽  
2021 ◽  
Vol 91 (3) ◽  
pp. 493-515
Author(s):  
Gillian Mathys
Keyword(s):  
Nineteenth Century ◽  
Political Power ◽  
Lake Kivu ◽  
Territorial Claims ◽  
The Relationship ◽  
The Way

AbstractThroughout Africa, contemporary boundaries are deemed ‘artificial’ because they were external impositions breaking apart supposedly homogeneous ethnic units. This article argues that the problem with the colonial borders was not only that they arbitrarily dissected African societies with European interests in mind, but also that they profoundly changed the way in which territoriality and authority functioned in this region, and therefore they affected identity. The presumption that territories could be constructed in which ‘culture’ and ‘political power’ neatly coincided was influenced by European ideas about space and identity, and privileged the perceptions and territorial claims of those ruling the most powerful centres in the nineteenth century. Thus, this article questions assumptions that continue to influence contemporary views of the Lake Kivu region. It shows that local understandings of the relationship between space and identity differed fundamentally from state-centred perspectives, whether in precolonial centralized states or colonial states.

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