2,004 research outputs found

    Female Roles in Antiquity: The Dichotomy Between the Stage and the Page

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    The women portrayed in Greek drama were often strong, courageous, and integral to the storyline. In contrast to their real-life counterparts (who may have not even been allowed to see the plays), these women stood out as individuals in their respective stories. They are bold, dynamic, intelligent and respected. They are meant to be seen and heard. Women in drama emerge as heroines of their own stories and serve to educate the audience on some aspect of women in Greece. On other hand, the women of Homeric epics tended to be subdued and traditional; they are background characters, merely present to help or hinder their heroes. The women in these poems are meant to serve a teaching purpose as well; they taught women how they should and should not strive to be. Both the stage and the page provide great insight into the expectations and realities of women in antiquity

    Mary Todd Lincoln: Duty and Depression

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    First Lady Mary Todd Lincoln was perceived by Victorian America as materialistic and unbalanced. Behind the closed doors of the Executive Mansion, however, lie a grief-stricken mother struggling to manage an undiagnosed and untreated mental illness. Her fragile condition was exacerbated with each death of her beloved family. Yet, this First Lady played an integral role in the White House, acting as hostess, advisor to the President, and activist in her own right. She was not a passive bystander as her husband worked tirelessly to preserve the Union, but an active participant in the war effort. Following Abraham Lincoln’s premature demise, Mary Lincoln’s internal battle amplified tenfold. The devastated widow’s mental well-being continued to rapidly decline until her death. Despite her handicap, Mary became the sole custodian of the Lincoln legacy and worked determinedly to honor his memory and wishes. After her time as First Lady came to an abrupt end, Mary continued to lobby for the lavish lifestyle she believed the wife of Lincoln deserved. She became an advocate of widow’s rights, especially when it came to bereavement pensions. While battling her inner demons Mary Lincoln battled the Democrats, Confederates, Radical Republicans, her own family, and the American people. Despite her external traumas and internal turmoil, Mary Todd Lincoln was an active and trendsetting First Lady both during and after her tenure at the White House

    The Financial Statements of BRIC Countries

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    The financial statements of BRIC countries.The aim of this paper is to investigate the accountingsystems used in those countries that today are driving thegrowth of the world economy, the so-called "BRIC"(Brazil, Russia, India and China), and to verify whetherand to what extent the current global process ofconvergence of the different accounting systems with theInternational accounting Standards would also involvethese countries. After an early introduction, an analysis isreported on the accounting practices adopted by each ofthe four countries and on the similarities and differenceswith IFRS. As you can read from the article, the BRICcountries are an active part of the process of convergenceto IAS, however there are still many differences betweenthe accounting practices used by individual countries andthe international ones, due both to the specific economicconditions of developing countries and their peculiarities,and to a certain "resistance" to a full adoption of themodel of international accounting standards. At the endof the article there is a table which highlights the distancebetween the accounting systems adopted in the BRICcountries with International Accounting Standards bycomparing the financial statements of some companiesprepared in accordance with both the two types ofaccounting standards

    Business Combinations Under Common Control (BCUCC): the Italian Experience

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    Business combinations under commoncontrol (BCUCC): the Italian Experience. The aim ofthis paper was to analyze the phenomenon ofbusiness combinations under common control(BCUCC) with emphasis on the Italian experience,focusing on information deduced from a sample ofItalian financial statements and comparing themwith each other and with the same number ofEuropean listed companies. We started from atheoretical analysis of the phenomenon,contextualizing it within the IAS/IFRS framework,and discussing the different visions and possiblesolutions that have been suggested by otherimportant national and international organizations(US GAAP, Assirevi, China GAAP), and thenproceeded to analyze the financial statements of themost important Italian companies in detail. Wesubsequently considered the two differentmethodologies for accounting, delineating theanalogies and differences between them, in anattempt to investigate the reasons why one of themcould be preferable to the other and the differenteffects of each on consolidated financial statements.Finally we analyzed the different informationalneeds of users of the financial statement comparedwith cases of “normal” business combinations. Thesamples chosen for our research comprised acertain number of companies randomly chosenfrom Italian stock exchange quotations as well asfrom the other major Italian stock index FTSEMIB
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