This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function of (...) these environments.The results of the study reveal that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Such variations can be attributed to cultural and legal differences, as well as the length of time each professional organization has been in existence. An understanding of the similarities and differences in the codes is important to individuals who may work in these countries. Professional accountants involved in international business must understand the implications of the decisions they make in light of the ethical codes and moral values of their counterparts in foreign countries. After a discussion of the similarities and differences in the codes, the implications of these comparisons for accounting practice are discussed. (shrink)

The question of form and content is one of the fundamental questions of esthetics and the theory of art. However, it remains unresolved in many respects. Certain of its aspects still have not been investigated, and others have been treated only very sketchily.

Asconius 63 , commenting on the pro Cornelio: Fuerunt enim plures Quinti Metelli, ex quibus duo consulares, Pius et Creticus, de quibus apparet eum non dicere, duo autem adulescentes, Nepos et Celer, ex quibus nunc Nepotem significat. Eius enim patrem Q.Metellum Nepotem, Baliarici filium, Macedonici nepotem qui consul fuit cum T. Didio, Curio is de quo loquitur accusavit … Cicero and his scholiast refer to ‘duo Metelli, Celer et Nepos’ but like Asconius do not specify their relationship. Celer himself, followed (...) by Cicero in correspondence with him, calls Nepos his frater, but since both bore the praenomen Q., this cannot be the whole story. Celer's career shows that he was the elder, yet Nepos senior, according to Asconius, entrusted his feud with Curio not to him but to Nepos iunior. (shrink)

The study of the republican Roman Senate was revolutionized by Professor Broughton's Magistrates, and to a lesser extent more recently by Professor Lily Ross Taylor's Voting Districts of the Roman Republic. Naturally, neither of these two great works rounded up all the available evidence without exception, and a considerable amount of mopping-up has been carried out. More remains to be done, however, and this article aims at providing some further information on republican senators, their tribes, and their origins, as an (...) addendum to M.R.R. and its Supplement, and the prosopogra- phical chapter of Professor Taylor's book. (shrink)

The study of Greco-Roman civilisation is as exciting and innovative today as it has ever been. This intriguing collection of essays by contemporary classicists reveals new discoveries, new interpretations and new ways of exploring the experiences of the ancient world. Through one and a half millennia of literature, politics, philosophy, law, religion and art, the classical world formed the origin of western culture and thought. This book emphasises the many ways in which it continues to engage with contemporary life.

Sisenna Historiarum lib. iii: Lucium Memmium, socerum Gai Scriboni, tribunum plebis, quern Marci Livi consiliarium fuisse callebant et tune Gurionis oratorem … . Erat Hortensius in bello primo anno miles, altero tribunus militum, Sulpicius legatus; aberat etiam M. Antonius; exercebatur una lege iudicium Varia, ceteris propter bellum intermissis; cui frequens aderam, quamquam pro se ipsi dicebant oratores non illi quidem principes, L. Memmius et Q. Pompeius, sed oratores tamen, teste diserto utique [Jahn: MSS. uterque] Philippo, cuius in testimonio contentio et (...) vim accusatoris habebat et copiam. Reliqui qui turn principes numerabantur in magistratibus erant cotidieque fere a nobis in contionibus audiebantur …. (shrink)

It is the almost unanimous opinion of modern scholars' that this man is M. Licinius Crassus. Manutius's explanation, that ex Nanneianis is a reference to Crassus' profiteering in the proscriptions and in particular to the property of one Nanneius, to be identified with the Nannius named as a proscription victim in Comm. Pet. 9, is accepted without hesitation.

I Should like to draw attention to two little-known inscriptions of republican senators; both men deserve notice in that each of them may illustrate the early stages of the recruitment of provincial senators, from Transpadane and Narbonese Gaul respectively.

Some say that only 30 were seized, and that the Curiae were named after them, but Valerius Antias [fr. 3P] says there were 527, Juba [FGrH275F23] that there were 683. They were virgins, which was Romulus' main justification: no married women were taken – except one, Hersilia, by mistake - since it was not in wanton violence or injustice that they resorted to rape, but with the intention of bringing the two peoples together and uniting them with the strongest ties. (...) As for Hersilia, some say she was married to Hostilius, a very distinguished Roman, others that she was married to Romulus himself and even bore him children: one daughter, Prima, so called from the order of birth, and a single son, whom Romulus named Aollios after the crowd of citizens under his rule, though he was subsequently called Abillios [i.e. Avillius]. Many authors, however, contradict this account, which is given by Zenodotus of Troezen [FGrH 821F2]. (shrink)

Artist Leonid Filatov. Kakimi raznorodnymi talantami on odaren! YArkij kinorezhisser. Blistatel'nyj parodist. Skazochnik. I vse, chto on delal - pechal'noe i mudroe - na radost' nam. Ego poeziya sozdaet obrazy dushevnoj zhizni lyudej, nepohozhih drug na druga, dazhe protivostoyaschih drug drugu. Eto svojstvo istinnogo iskusstva. Komedijnaya p'esa po motivam bessmertnogo romana Dyuma otkryla nam esche odnu storonu ego darovanij.