International Accounting Normalization and Harmonization Processes across the World: History and Overview

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
Raoudha Trabelsi
Keyword(s):  
World History ◽  
International Accounting ◽  
The World

The Great Influenza

2018 ◽  
Author(s):  
Samuel K. Cohn, Jr.
Keyword(s):  
Social Behaviour ◽  
East Coast ◽  
World History ◽  
Collective Violence ◽  
Large Cities ◽  
Surgeon General ◽  
The Us ◽  
History Of Disease ◽  
The World ◽  
History Of

This chapter examines evidence principally from the US that the Great Influenza provoked profiteering by landlords, undertakers, vendors of fruit, pharmacists, and doctors, but shows that such complaints were rare and confined mostly to large cities on the East Coast. It then investigates anti-social advice and repressive decrees on the part of municipalities, backed by advice from the US Surgeon General and prominent physicians attacking ‘spitters, coughers, and sneezers’, which included state and municipal ordinances against kissing and even ‘big talkers’. It then surveys legislation on compulsory and recommended mask wearing. Yet this chapter finds no protest or collective violence against the diseased victims or any other ‘others’ suspected of disseminating the virus. Despite physicians’ and lawmakers’ encouragement of anti-social behaviour, mass volunteerism and abnegation instead unfolded to an extent never before witnessed in the world history of disease.

scholarly journals Latin America in Global History: An Historiographic Overview

2017 ◽  
Vol 30 (60) ◽  
pp. 253-272 ◽  
Author(s):  
Diego Olstein
Keyword(s):  
Latin America ◽  
Sixteenth Century ◽  
New World ◽  
World History ◽  
The Other ◽  
Ice Age ◽  
Global History ◽  
The World ◽  
Last Ice Age ◽  
Great Divergence

Abstract World history can be arranged into three major regional divergences: the 'Greatest Divergence' starting at the end of the last Ice Age (ca. 15,000 years ago) and isolating the Old and the New Worlds from one another till 1500; the 'Great Divergence' bifurcating the paths of Europe and Afro-Asia since 1500; and the 'American Divergence' which divided the fortunes of New World societies from 1500 onwards. Accordingly, all world regions have confronted two divergences: one disassociating the fates of the Old and New Worlds, and the other within either the Old or the New World. Latin America is in the uneasy position that in both divergences it ended up on the 'losing side.' As a result, a contentious historiography of Latin America evolved from the very moment that it was incorporated into the wider world. Three basic attitudes toward the place of Latin America in global history have since emerged and developed: admiration for the major impact that the emergence on Latin America on the world scene imprinted on global history; hostility and disdain over Latin America since it entered the world scene; direct rejection of and head on confrontation in reaction the former. This paper examines each of these three attitudes in five periods: the 'long sixteenth century' (1492-1650); the 'age of crisis' (1650-1780); 'the long nineteenth century' (1780-1914); 'the short twentieth century' (1914-1991); and 'contemporary globalization' (1991 onwards).

scholarly journals Orwell's "Shooting an Elephant": Reflections on Imperialism and Neoimperialism

IIUC Studies ◽  
1970 ◽  
Vol 3 ◽  
pp. 55-62 ◽  
Author(s):  
Mohammed Sarwar Alam
Keyword(s):  
Short Story ◽  
World History ◽  
George Orwell ◽  
Colonial Era ◽  
Post Colonial ◽  
The World ◽  
Ultimate Objective

Imperialism has been the most powerful force in world history over last four or five centuries. The world has moved from the colonial to post-colonial era or neoimperialism. Throughout the period, the imperialists have changed their grounds and strategies in imperialistic rules. But the ultimate objective has remained the same- to rule and exploit the natives with their multifaceted dominance-technological, economic and military. Through dominance with these, they have been, to a great extent, successful in establishing their racial and cultural superiority. George Orwell is popularly known to be an anti-imperialist writer. This paper, I believe, will lead us to an almost different conclusion. Here, we discover the inevitable dilemma in a disguised imperialist. We discover the seeds of imperialism under the mask of anti-imperialism. In this regard, it studies his revealing short story "Shooting an Elephant". It also humbly approaches to refute Barry Hindess' arguments supporting neoimperialism.   doi: 10.3329/iiucs.v3i0.2664   IIUC STUDIES Vol. - 3, December 2006 (p 5-62)  

scholarly journals International Financial Reporting Standards and Orientation of Vietnam: “Roadmap & International Experience”

2018 ◽  
Vol 7 (4) ◽  
pp. 167
Author(s):  
Ha Thi Thuy Van ◽  
Vu Thi Kim Anh ◽  
Nguyen Dang Huy
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Asia Pacific ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
International Accounting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Advantages And Disadvantages ◽  
The World

Currently, the Ministry of Finance is implementing Decision 480/QD-TTG dated 03/18/2013 of The Prime Minister on approving the Strategy Accounting - Audit 2020, Vision 2030 and implementing the Resolution 35/NQ-CP of the Government dated 16.05.2016 related to the support and development of enterprises by 2020. Accordingly, the development and improvement the legal framework of Financial Reporting standards in Vietnam is one of the key tasks and urgent needs to be developed to meet the requirements of the economy in the period of integration. The system of International Accounting Standards, including the International Accounting Standards (IAS) and the standards of international financial reporting (IFRS) was issued, adjusted, updated and replaced by The International Accounting Standards Board. International Accounting Standards is an important condition to ensure that companies and organizations around the world can apply uniform accounting principles in the work of preparing and presenting financial statements. Currently, many countries around the world such as USA, Japan and European countries, Asia Pacific are approaching IFRS convergence trend. In the trend of globalization of accounting, Vietnam will not be outside the process of integration with the system of International Financial Reporting Standards. This article will review the process of formation and development of IFRS, the IFRS trends and the advantages and disadvantages of applying IFRS in Vietnam. 

The Prospects for Scientific and Technological Development in Saudi Arabia

1979 ◽  
Vol 10 (3) ◽  
pp. 355-372
Author(s):  
Joseph S. Szyliowicz
Keyword(s):  
Saudi Arabia ◽  
Sixteenth Century ◽  
Iberian Peninsula ◽  
New World ◽  
Technological Development ◽  
World History ◽  
Rare Phenomenon ◽  
The World ◽  
Scientific And Technological Development

Today we are witnessing a very rare phenomenon in world history: a state suddenly deluged with an apparently inexhaustible amount of wealth as occurred in sixteenth-century Spain and Portugal when the riches of the New World flowed to the Iberian peninsula. Now the ‘black gold’ under the sands of the Arabian desert has provided one of the most underpopulated and under developed regions of the world with an equivalent bonanza. The new wealth of Spain helped to ruin that country. What will be the fate of Saudi Arabia and its small neighbors?

scholarly journals Rwandan Genocide Conflict Represented in the Novel “Led by Faith”

2020 ◽  
Vol 2 (01) ◽  
pp. 21-30
Author(s):  
Marisa Santi Dewi ◽  
Mundi Rahayu
Keyword(s):  
Social Change ◽  
Descriptive Analysis ◽  
World History ◽  
Conflict Theory ◽  
Power Dynamics ◽  
The Novel ◽  
Rwandan Genocide ◽  
Analysis Techniques ◽  
The Social ◽  
The World

This study discusses the ethnic conflict in the Rwandan genocide in the novel Led by Faith: Rising from The Ashes of Rwandan Genocide written by Immaculée Ilibagiza. The novel is set in Rwanda, the country that was known as the place of the fastest killing in the world history, within 100 days killed more than 800.000 people. This novel is based on the author’s experience in surviving from the Rwandan genocide. Therefore, it is interesting to discuss how the author represented the genocide in the novel. This study applied conflict theory by Dahrendorf which focus on four aspect: Two aspects of society (conflict and consensus), power and authority, the groups involved in the conflict, and conflict and social change. The data are taken from the novel Led by Faith by using descriptive analysis techniques. The study reveals that the conflict between Hutu and Tutsi ethnics was represented as the power dynamics among the authorities. The conflict influenced the social change and social structure of the Rwandan society.

Sign in / Sign up

Export Citation Format

Share Document