This dissertation attempts to provide an exploratory structure to respond to, and tries to resolve, an existing void in international accounting research. The void is a lack of coherently structured, nation-specific, descriptive research to investigate socio-economic phenomena which may influence financial accounting. This dissertation's salient features include a political economy theory, an exploratory, sociological method, and a case study format. The political economy of accounting, introduced by Tinker [1980] and refined by Cooper and Sherer [1984], emphasizes a persuasive social relations dimension. This theory motivates selection of three countries (the United States, France, and Japan) that appear to have divergent socio-cultural environments. An exploratory and analytical approach of modified (enlarged) exogenism, developed by Smith [1973, 1976] and adapted to accounting by McKinnon [1986], provides an analytic structure for this exploratory investigation. Modified exogenism focuses upon an open, dynamic social system (the process of financial accounting), and provides analysis reflecting four major areas (the environment, intrusive events, intra-system activity, and trans-system activity). After examining the nation-specific financial accounting (socio-economic) structures for each country, an analysis of selected financial disclosures attempts to gain a better understanding of how socio-economic factors have influenced the development of financial accounting. My primary objective is to …

Since its establishment (1795), the Paris Conservatoire has attracted top-ranking flutists who, through their playing, teaching, writings, and attitudes, (toward the Boehm flute, for example), have influenced flutists and composers throughout Europe. Through Paul Taffanel, who founded the Societe d'Instruments a Vent in 1876, standards of woodwind playing reached new heights. When Taffanel's students, Georges Laurent and Georges Barrere, emigrated to the United States, they influenced the style and development of flute-playing in this country. Through Barrere's famous student, William Kincaid, there arose what might be termed the American school. The intent of this paper is to place these flutists in perspective. The professors are discussed chronologically; information on the style, works, students, and influence of each man is included.

Studies of eighteenth-century French musical aesthetics have traditionally focused on questions of taste treated in the critical literature of the day. During the first half of the century, however, certain French writers were dealing with aesthetics in the stricter sense of the word, proposing theories of beauty that suited existing philosophical values. The treatises in which these ideas were set forth--Jean-Pierre de Crousaz' Traité du beau, Jean-Baptiste DuBos' Réflexions critiques sur la poësie et sur la peinture, Yves-Marie André's Essai sur le beau, and Charles Batteux' Les Beaux arts réduits à un même principe--are among the first learned writings to present the musical experience in something other than a mathematical or pedagogical light. This study investigates not only the role music played in these theories of beauty, but also the methodological problems inherent in translating this data into historical information.

The focus of this thesis is the relationship between immigration historiography and the history of Basque migration to the United States. The depictions of immigration presented by historians Oscar Handlin, Marcus Lee Hansen, and John Higham have been influential in immigration historiography and are presented in the first chapter. The second chapter contains a description of Old World Basque culture and the third chapter presents a brief history of Basque migration to the United States. The fourth chapter discusses to what extent the immigration theories presented in chapter one match the Basque experience in the New World. The concluding chapter contains some observations on the nature of immigration historiography, on the Basques, and on new directions for research.

This study concerns the declaimed performance of recitative in early French opera. Because the dramatic use of the voice was crucial to the opera genre, this investigation begins with a survey of historical definitions of declamation. Once the topic has been described, the thesis proceeds to thoroughly study three treatises dealing with sung recitation: Bacilly's Remarques curieuses, Grimarest's Traité de recitatif, and Dubos' Reflexions critiques. Principles from these sources are then applied to representative scenes from the literature. The paper closes with a commentary on the relationship between spoken and sung delivery and on the development of different declamatory styles.

Interview with Herbert M. Fish, an executive at Caltex Petroleum Corporation from Boston, Massachusetts. Fish discusses his time working at Shell Oil during the Depression, experience in the U.S. Army, his duties at Caltex, marketing with Chinese agents and visiting China, dealing with Japanese executives, and Caltex European operations.