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Always Already Imprisoned: The Panoptic Power Of Capitalism In American Literature, 1900-1940, Andrew Spencer

Theses and Dissertations

Abstract

ALWAYS ALREADY IMPRISONED: THE PANOPTIC POWER OF CAPITALISM IN AMERICAN LITERATURE, 1900-1940

By Andrew Blair Spencer, Ph.D.

A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy at Virginia Commonwealth University.

Virginia Commonwealth University, 2019

Director: Dr. Richard Fine, Professor, Department of English

By applying the theories of control that Michel Foucault outlines in Discipline and Punish to the capitalist system, I argue that capitalism functions in much the same was as Jeremy Bentham’s Panopticon in that it perpetually imprisons individuals who live under its purview. As I see it, capitalism works on …

The Harmonization Of Chinese Accounting Standards With International Accounting Standards: An Empirical Evaluation, Songlan Peng

Theses and Dissertations

Using China as the case of a developing country, this study empirically evaluates whether the efforts made by China since the early 1990s to harmonize their domestic standards with IAS have been successful. Four research questions are addressed and eight hypotheses are developed to investigate the current level of harmonization and whether the extent of harmonization improves with the issuance of the most recent Chinese GAAP. Chinese 1992 GAAP, 1998 GAAP, and 2001 GAAP are reviewed and compared with IAS to evaluate de jure harmonization of Chinese GAAP with IAS (that is, harmonization in standards). Firms that issue both A …