——
Nguyen and Richard (2011) focused on economic changes
and challenges that occurred as the country transformed from state
capitalism to mixed capitalism. Their argument is that external pressures and internal needs induced accounting reforms.
倘若是三年前的僕,大概也就可以認同這種觀點了。
然而到現在,僕的觀點是,如果一個國家「採用」了某種制度,那不是神話的 external pressures and internal needs 而是決策者的個人決定。( 只是這個個人決定會被所處的決策環境影響而已。
個人決定論和 external pressures and internal needs 論的最大區別是,後者假定這些抽象概念能夠「直接轉換成決策」,而個人決定論則認爲,這些抽象概念成爲社會現實後會影響個人的決策但並不決定個人決策,更無法直接轉換爲個人決策。
26. No one shall carry on any activity in Québec or advertise himself there under a firm name which includes any of the words “ingénieur”, “génie”, “ingénierie”, “engineer” or “engineering”.
22. No one who is not an engineer may (1) engage in a professional activity referred to in section 2; (2) assume the title of engineer alone or qualified;