The Herme-Neutics of Χοιροκομεῖον in Aristophanes’ Lysistrata

The following paper discusses the meaning of the word χοιροκομε?ον and its function in a passage in Aristophanes’ Lysistrata 1073. Although its semantics became obscure as early as the time of Pollux, it almost certainly originally referred to a wicker-work pigpen. The fact that in the Aristophanic passage under discussion the Spartan delegates are said to be wearing it around their thighs suggests that the author meant it to be an obscene joke based on a stereotype according to which, unlike the Athenians, the Spartans were very likely to become sexual objects for other males. Within the reconstruction proposed below they wore χοιροκομε?α in order to protect themselves from penetration. This element, combined with the other aspects of the visual characteristics of the Spartan delegates, namely erect phalli and long beards, made them similar to the herms of Hermes.     

试析会计信息有意失真及遏制途径

当前我国部分出版企业会计信息失真的基本特征主要表现为会计信息有意失真。在外部约束难以实现时,企业经营者便能够与会计人员勾结,受自身利益最大化驱动,往往任意操纵会计选择。实行会计委派制是遏制会计信息有意失真的有效途径。     

浅谈新形势下会计人员的职业道德建设

会计是人类社会最重要的经济管理工具之一。面对新形势新任务,会计工作遇到了许多新的挑战。本文结合当前会计工作中存在的突出问题,从加强会计人员职业道德建设的角度进行了初步的思考和探索。