In the new curriculum reform, historical materials teaching method is becoming more and more important in middle school history teaching. This article is the analysis of materials in two aspects. This paper analyzes t...In the new curriculum reform, historical materials teaching method is becoming more and more important in middle school history teaching. This article is the analysis of materials in two aspects. This paper analyzes the practical signi??cance of historical materials teaching, and points out the problems that should be paid attention to in the teaching of historical materials. Through the analysis of some teaching cases, it can provide practical experience for the better use of historical materials in the later period.展开更多
The historical structures of Thailand are some of the most fascinating ancient sites in Asia.Their architectures reveal past cultures,traditions,knowledge,and expertise.Masonry materials are the major materials used t...The historical structures of Thailand are some of the most fascinating ancient sites in Asia.Their architectures reveal past cultures,traditions,knowledge,and expertise.Masonry materials are the major materials used to construct the historical structures in Thailand.One of the essential problem of Thai historical structure preservation is a shortage of engineering properties data for the structural stability assessment.Moreover,the in-depth engineering properties and the suitable substitution materials for Thai historical preservation are rarely found.Therefore,the engineering properties of the ancient masonry materials have to be explored together with the development of suitable substitute materials.This paper presents the physical and engineering properties of ancient materials and substitution materials for the preservation of Thailand’s historical structures.The ancient materials,including brick and mortar,are collected from historical places in the Bangkok and Ayutthaya Provinces.The physical and engineering properties of the masonry materials,such as the chemical composition,mineralogical composition,density,porosity,absorption,water vapor transmission,compressive strength,and modulus of elasticity,were evaluated in the laboratory.Fly ash was used as a pozzolanic material to partially replace the slaked lime to restore the historical mortar.The binder to sand ratio was controlled at 1:3 by weight.The slaked lime was substituted by fly ash at the rates of 10–30%by weight of binder.The engineering properties of the substitution mortars were also evaluated and compared with the ancient masonry materials.A masonry prism was also constructed to evaluate the compressive strength and the modulus of elasticity of the masonry structures.The physical and engineering properties of the ancient masonry materials obtained in this study can be included in a database for the preservation of Thailand’s historical masonry structures.The use of fly ash to partially replace the slaked lime could decrease the setting time and increase the compressive strength of historical repair mortar.The empirical equation obtained from this study could be used to predict the compressive strength of the masonry prisms of Thailand’s historical structures.展开更多
There are a large number of historic buildings which were mainly made of blue-brick masonry in today’s world.However,for the natural and man-made reasons,these historic buildings have been damaged in different degree...There are a large number of historic buildings which were mainly made of blue-brick masonry in today’s world.However,for the natural and man-made reasons,these historic buildings have been damaged in different degrees.In order to protect historic buildings more scientifically and learn about the preservation state of existing historic buildings,it is necessary to ascertain the material properties of blue brick in historic buildings.The article takes the blue bricks of historical buildings in Kaifeng area of the Central Plains as an example to study.Through the analysis of physical properties,X-ray fluorescence spectroscopy,X-ray diffraction and scanning electron microscopy of blue brick specimens,the physical properties such as the apparent density,moisture content,porosity,and material structure composition are understood.The results show that the apparent density of blue brick is 1.64 g/cm^(3),the moisture content is 10.23%,the 24 h atmospheric water absorption is 17.86%,and the porosity is 20.99%.The smaller the apparent density is,the larger the porosity is,and the water absorption performance is better.From the microscopic point of view,bonding ability between blue brick mineral particles is relatively weak.The pores between skeletons are large and the pore structure is obvious.From the perspective of material phase,the elements of blue brick are mainly O,Si,Al,Fe,and the composition of blue brick is mainly composed of quartz and feldspar.The softening coefficient of blue brick is 0.80,and the deformation and stability of the structure should be paid special attention in the rainy season or wet environment.Through the frost test,there are salt substances in the internal pores of the brick,and the surface of the blue brick is eroded and pulverized.In this paper,the experimental process and analysis methods for testing the material properties of blue brick can provide reference for the research on the material properties of the same kind of blue-brick masonry in historic buildings and masonry relics.The relevant material property parameters obtained in this paper can provide guidance for making protection schemes and scientific repairs for historic buildings in Central China,enrich the evaluation criteria for maintaining and reinforcing historic buildings,and provide theoretical support for studying the damage and health detection technology related to historic buildings.展开更多
Keriya River, one of the ancient Four Green Corridors in the Tarim Basin, recording the changes of climate-environment and the ancient Silk Road of the region. According to the archaeological data, historical material...Keriya River, one of the ancient Four Green Corridors in the Tarim Basin, recording the changes of climate-environment and the ancient Silk Road of the region. According to the archaeological data, historical materials and paleoclimates information, its eeo-environment and climate have taken great changes since the 1.09 Ma B.P, especially during the recent 2,000 years, many famous ancient cities having been abandoned and the south route of the Silk Road has been moved southward. This study illustrates the capability of the remote sensing data (radar data, topographic data and optical images) and historical materials, in mapping the ancient drainage networks. A major paleodrainage system of Keriya River has linked the Kunlun Mountains to the Tienshan Mountains, possibly as far back as the early Pleistocene. The Keriya River will have important implications for not only the understanding of the paleoenvironments and paleoclimates of Tarim Basin from the early Pleistocene to the Holocene, but also the changes of the Silk Road.展开更多
1 Technology of natural materials Early man used conveniently shaped stones as tools. "Workshop" areas have been found with large numbers of stones, some showing signs of being worked. However, organic materials li...1 Technology of natural materials Early man used conveniently shaped stones as tools. "Workshop" areas have been found with large numbers of stones, some showing signs of being worked. However, organic materials like wood will decay under normal wet conditions in the presence of oxygen, so we won't find the same sort of evidence for wooden tools. It is safe to assume that early man used sticks as probes and clubs, and maybe even for making some sort of nestlike protection against the elements and predators, since we see chimpanzees and other animals doing this sort of thing. So wood, and ahnost certainly other plant materials such as fibrous leaves, and bone and other materials gleaned from dead animals, would be used from the earliest times. We need to know this in order to establish the idea that Man can be expected to have a long history of the use and manipulation of natural materials. This needs skills in choosing materials for certain uses on the basis of their mechanical properties, whether those properties are to do with the ease of shaping the material or the effectiveness of that material in use. Occasionally the material was chosen simply because it was readily available. If we find that a particular material was always used for a certain job, it's reasonable to deduce that Man was exerting materials selection criteria through experience.展开更多
In the concern of the preservation of the main historic monuments of the cities of Rabat and Sale (Morocco), a botanical study was conducted in 2009. The prospecting of these monuments allowed raising an inventory of ...In the concern of the preservation of the main historic monuments of the cities of Rabat and Sale (Morocco), a botanical study was conducted in 2009. The prospecting of these monuments allowed raising an inventory of the flora populating their building materials, and it has proved that this flora is rich and diversified. Indeed, it consists of 171 adventitious species distributed in 46 botanical families. The most represented families are Asteraceae, Poaceae, Fabaceae, Caryophyllaceae, Geraniaceae, Brassicaceae and Lamiaceae. They supply, to them only 49.7% of the specific size. The annual therophytes and the dicotyledon are dominant with respectively 66.7% and 84.7% of the specific size. Nevertheless, the presence of more than 20 species of trees and perennials constitutes a serious danger for bulwarks walls, especially by the phenomenon of fissuring by the action of the huge roots of these vegetables. These vegetables fitting into are placed on joints or cracks fissures have a chemical action on stones by acids that they release, and also a mechanical action by the growth of roots inside cracks fissures. They remain one of these are one of the important biological factors of the degradation of historic monuments. It is to note that the bulwarks walls of the site of Chella (Roman ruins) present more floral diversity than the other canvassed monuments (91 species) that are 53% of the total size.展开更多
This article makes a brief analysis of Edwin A. Robinson's famous poem Richard Cory from social-historical perspective. It is discussed that this poem reflects the spiritual life of the author's contemporary p...This article makes a brief analysis of Edwin A. Robinson's famous poem Richard Cory from social-historical perspective. It is discussed that this poem reflects the spiritual life of the author's contemporary people.展开更多
As one of the greatest poets of the 20th century,William Butler Yeats wrote many brilliant poems in his life and he spent years crafting an elaborate,mystical theory of the uni-verse and created great works on human h...As one of the greatest poets of the 20th century,William Butler Yeats wrote many brilliant poems in his life and he spent years crafting an elaborate,mystical theory of the uni-verse and created great works on human history and philosophy. The most typical ones to elaborate on such theory are "The Second Coming " and " Leda and the Swan ",both of which are related to the historical prophecy and reflect Yeats’s idea about history.展开更多
Connotations of urban cultural landscapes were elaborated,protection and development of cultural landscapes were believed as a significant and realistic task in the rapid urbanization.Cultural landscapes in early-mode...Connotations of urban cultural landscapes were elaborated,protection and development of cultural landscapes were believed as a significant and realistic task in the rapid urbanization.Cultural landscapes in early-modern cities have typical academic research value and practical significance because of their special historic background.Taiyanggou in Dalian City was taken for example,coordination degree of material cultural landscapes in this historic and cultural block of the early-modern city was evaluated objectively from the perspectives of visual coordination,functional coordination and cultural coordination through establishing the evaluation index system,applying AHP and comprehensive evaluation method.The results showed that Taiyanggou had a high coordination degree of material cultural landscapes,problems in the protection and construction of its material cultural landscapes were analyzed,and corresponding suggestions proposed.展开更多
In Chinese language studies, both “The Textual Research on Historical Documents” and “The Comparative Study of Historical Data” are traditional in methodology and they both deserve being treasured, passed on, and ...In Chinese language studies, both “The Textual Research on Historical Documents” and “The Comparative Study of Historical Data” are traditional in methodology and they both deserve being treasured, passed on, and further developed. It will certainly do harm to the development of academic research if any of the two methods is given unreasonable priority. The author claims that the best or one of the best methodologies of the historical study of Chinese language is the combination of the two, hence a new interpretation of “The Double-proof Method”. Meanwhile, this essay is also an attempt to put forward “The Law of Quan-ma and Gui-mei” in Chinese language studies, in which the author believes that it is not advisable to either treat Gui-mei as Quan-ma or vice versa in linguistic research. It is crucial for us to respect always the language facts first, which is considered the very soul of linguistics.展开更多
Karl Marx’s insightful critique of bourgeois rights,represented in the Declaration of the Rights of Man and of the Citizen adopted by France,can be attributed to the short-term and longterm perspectives he adopted su...Karl Marx’s insightful critique of bourgeois rights,represented in the Declaration of the Rights of Man and of the Citizen adopted by France,can be attributed to the short-term and longterm perspectives he adopted successively in his research.By reading works such as History of France in the Revolutionary Era and History of the French Revolutionary Parliament,Marx was able to examine the original intentions of the legislators in the period of the French Revolution.This short-term examination was the most intuitive and logical approach to studying the Declaration of the Rights of Man and of the Citizen,in which Marx focused on the research of the period of the French National Convention and its idea on property rights.The enigmatic political-legal facts that emerged in 1793 during the French Revolution,along with other incidents,presented an opportunity for Marx to turn to long-term rights surveys.In this context,Marx gradually shifted his attention from the legislators who were the shining protagonists of the“grand political historical drama”to the underlying forces that worked behind them,and in doing so understood how the two major achievements of the French Revolution provided an explanation for the historicity of the phenomenon of rights.Marx’s longterm rights surveys from the perspective of historical materialism were directly inspired by the Kreuznach Notes as well as famous scholars including Francois Guizot,Augustin Thierry,and Henri Saint-Simon.展开更多
The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts deve...The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts developed by the Italian doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting regulation. This paper analyzes in particular the shift from the exchange value rule to the historical cost method and tries to explain the reasons of such a development. In the second half of the 19th century, some of the best Italian scholars, who were faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on concepts that belonged to similar sciences, such as economics and real estate appraisal, by blindly borrowing the theory of value from the former and the theory of valuations from the latter. During that age, everything hinged around the concept of exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was crucial to the financial statement theory: the informative purposes underlying the financial statements. At the same time, the first principle took shape, which might be called as the "finalistic principle of value". It is still the basis of the theory of financial accounting measurements, for which different evaluative criteria must be applied to different informative purposes. Thus, an alternative criterion to that of the exchange value makes its appearance on the scene of the accounting valuations, notably the historical cost. The introduction of the historical cost criteria and above all the relinquishment of the combination of the "economic cost" in favor of that of the "manufacturing cost" allow the Italian accounting to get rid of the theories of economics and real estate appraisal, thus, becoming independent regarding the financial statement valuations.展开更多
This paper aims to analyze the development of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s, the audit practice was considered as "traditional conformance...This paper aims to analyze the development of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s, the audit practice was considered as "traditional conformance role of auditing". However, for the past 30 years, the auditor has been playing an "enhancing role". Today, auditors are expected not only to enhance the credibility of the financial statement, but also to provide value-added services. Nevertheless, following extensive reform in various countries as a result of the collapse of big corporations, it is expected that the role of auditors will converge. It is evident that the paradigm about auditing has shifted over the years and it is likely to continue shifting in the future.展开更多
Madame Butterfly, a classic in world literature, is a one-act play authored by David Belasco, the American playwright. Besides being a literary production under the special historical and cultural environment, what ha...Madame Butterfly, a classic in world literature, is a one-act play authored by David Belasco, the American playwright. Besides being a literary production under the special historical and cultural environment, what has been long ignored is that the play has also exerted influence on history and culture at certain point. From a new historical perspective, the life of the author, the social rules and dictates found within the play, and a reflection of the work's historical situation as evidenced in the text are discussed in detail. Through a thorough examination, it can be concluded that the play itself is a piece of history per se. By reading and exploring the play, readers do not only learn about history; they also shape and create it.展开更多
Memories regarding the history of the Second Sino-Japanese War (1931-1945) and World War il (1939-1945) have always been refreshed in the minds of contemporaries through the retelling of "historical war stories"...Memories regarding the history of the Second Sino-Japanese War (1931-1945) and World War il (1939-1945) have always been refreshed in the minds of contemporaries through the retelling of "historical war stories" in various forms including books, posters, films and other media presentations. However, these retellings are often criticised by some academics as distortion of historical facts. This is because many of the present generation of readers and audiences were not even born at the time the events happened. Thus, "historical facts" of this era are, in reality, very vague in people's minds and their "facts" are often simply a construction of frequently retold "historical war stories" mixed with imagination. This article will argue that even immediately after the end of both wars in 1945, fresh history memory was already distorted, with China being the main victim. Following the end of World War II, there was an extensive publication of books and periodicals about the war. However, through varied interpretations of primary sources and use of visual materials in different ways, various positions were created to suit specific needs for justification of China's desire to be part of the camp of world powers after 1945. Similar diverse positions were also used to make political arguments criticising both the Axis and Allied Powers for working toward different political ends.展开更多
Artistic specialty students are relatively special in high school education of our country,fine art students is one of them.This article explains the reasons for the current problems to art students in the process of ...Artistic specialty students are relatively special in high school education of our country,fine art students is one of them.This article explains the reasons for the current problems to art students in the process of constructing the conception of history,combining with the actual conditions,it tentatively proposes corresponding solutions to promote the deepening development of the history teaching of art students and the construction of the conception of history,carry out the educational requirements of“strengthening moral education and cultivating people”in the teaching process.展开更多
文摘In the new curriculum reform, historical materials teaching method is becoming more and more important in middle school history teaching. This article is the analysis of materials in two aspects. This paper analyzes the practical signi??cance of historical materials teaching, and points out the problems that should be paid attention to in the teaching of historical materials. Through the analysis of some teaching cases, it can provide practical experience for the better use of historical materials in the later period.
基金The authors would like to acknowledge the Thailand Research Fund(TRF)and King Mongkut’s University of Technology Thonburi(KMUTT)for their joint support through the Royal Golden Jubilee Ph.D.(RGJ-PHD)Program(Grant No.PHD/0042/2559).
文摘The historical structures of Thailand are some of the most fascinating ancient sites in Asia.Their architectures reveal past cultures,traditions,knowledge,and expertise.Masonry materials are the major materials used to construct the historical structures in Thailand.One of the essential problem of Thai historical structure preservation is a shortage of engineering properties data for the structural stability assessment.Moreover,the in-depth engineering properties and the suitable substitution materials for Thai historical preservation are rarely found.Therefore,the engineering properties of the ancient masonry materials have to be explored together with the development of suitable substitute materials.This paper presents the physical and engineering properties of ancient materials and substitution materials for the preservation of Thailand’s historical structures.The ancient materials,including brick and mortar,are collected from historical places in the Bangkok and Ayutthaya Provinces.The physical and engineering properties of the masonry materials,such as the chemical composition,mineralogical composition,density,porosity,absorption,water vapor transmission,compressive strength,and modulus of elasticity,were evaluated in the laboratory.Fly ash was used as a pozzolanic material to partially replace the slaked lime to restore the historical mortar.The binder to sand ratio was controlled at 1:3 by weight.The slaked lime was substituted by fly ash at the rates of 10–30%by weight of binder.The engineering properties of the substitution mortars were also evaluated and compared with the ancient masonry materials.A masonry prism was also constructed to evaluate the compressive strength and the modulus of elasticity of the masonry structures.The physical and engineering properties of the ancient masonry materials obtained in this study can be included in a database for the preservation of Thailand’s historical masonry structures.The use of fly ash to partially replace the slaked lime could decrease the setting time and increase the compressive strength of historical repair mortar.The empirical equation obtained from this study could be used to predict the compressive strength of the masonry prisms of Thailand’s historical structures.
基金The authors would like to express heartfelt gratitude to the financial support by the Science Technology of the Ministry of Housing and Urban-Rural Development(No.2018-K9-065)China Postdoctoral Science Foundation Funded Project(No.2018M632805)+1 种基金Key Scientific and Technological Project of Henan Province(No.212102310932)Key Scientific and Technological Project of Kaifeng City(No.2001010).
文摘There are a large number of historic buildings which were mainly made of blue-brick masonry in today’s world.However,for the natural and man-made reasons,these historic buildings have been damaged in different degrees.In order to protect historic buildings more scientifically and learn about the preservation state of existing historic buildings,it is necessary to ascertain the material properties of blue brick in historic buildings.The article takes the blue bricks of historical buildings in Kaifeng area of the Central Plains as an example to study.Through the analysis of physical properties,X-ray fluorescence spectroscopy,X-ray diffraction and scanning electron microscopy of blue brick specimens,the physical properties such as the apparent density,moisture content,porosity,and material structure composition are understood.The results show that the apparent density of blue brick is 1.64 g/cm^(3),the moisture content is 10.23%,the 24 h atmospheric water absorption is 17.86%,and the porosity is 20.99%.The smaller the apparent density is,the larger the porosity is,and the water absorption performance is better.From the microscopic point of view,bonding ability between blue brick mineral particles is relatively weak.The pores between skeletons are large and the pore structure is obvious.From the perspective of material phase,the elements of blue brick are mainly O,Si,Al,Fe,and the composition of blue brick is mainly composed of quartz and feldspar.The softening coefficient of blue brick is 0.80,and the deformation and stability of the structure should be paid special attention in the rainy season or wet environment.Through the frost test,there are salt substances in the internal pores of the brick,and the surface of the blue brick is eroded and pulverized.In this paper,the experimental process and analysis methods for testing the material properties of blue brick can provide reference for the research on the material properties of the same kind of blue-brick masonry in historic buildings and masonry relics.The relevant material property parameters obtained in this paper can provide guidance for making protection schemes and scientific repairs for historic buildings in Central China,enrich the evaluation criteria for maintaining and reinforcing historic buildings,and provide theoretical support for studying the damage and health detection technology related to historic buildings.
基金Acknowledgments This work was supported by the National Natural Science Foundation of China (Grant No. 41271427) and the National Key Technology R&D Program (Grant No. 2012BAH27B05).
文摘Keriya River, one of the ancient Four Green Corridors in the Tarim Basin, recording the changes of climate-environment and the ancient Silk Road of the region. According to the archaeological data, historical materials and paleoclimates information, its eeo-environment and climate have taken great changes since the 1.09 Ma B.P, especially during the recent 2,000 years, many famous ancient cities having been abandoned and the south route of the Silk Road has been moved southward. This study illustrates the capability of the remote sensing data (radar data, topographic data and optical images) and historical materials, in mapping the ancient drainage networks. A major paleodrainage system of Keriya River has linked the Kunlun Mountains to the Tienshan Mountains, possibly as far back as the early Pleistocene. The Keriya River will have important implications for not only the understanding of the paleoenvironments and paleoclimates of Tarim Basin from the early Pleistocene to the Holocene, but also the changes of the Silk Road.
文摘1 Technology of natural materials Early man used conveniently shaped stones as tools. "Workshop" areas have been found with large numbers of stones, some showing signs of being worked. However, organic materials like wood will decay under normal wet conditions in the presence of oxygen, so we won't find the same sort of evidence for wooden tools. It is safe to assume that early man used sticks as probes and clubs, and maybe even for making some sort of nestlike protection against the elements and predators, since we see chimpanzees and other animals doing this sort of thing. So wood, and ahnost certainly other plant materials such as fibrous leaves, and bone and other materials gleaned from dead animals, would be used from the earliest times. We need to know this in order to establish the idea that Man can be expected to have a long history of the use and manipulation of natural materials. This needs skills in choosing materials for certain uses on the basis of their mechanical properties, whether those properties are to do with the ease of shaping the material or the effectiveness of that material in use. Occasionally the material was chosen simply because it was readily available. If we find that a particular material was always used for a certain job, it's reasonable to deduce that Man was exerting materials selection criteria through experience.
文摘In the concern of the preservation of the main historic monuments of the cities of Rabat and Sale (Morocco), a botanical study was conducted in 2009. The prospecting of these monuments allowed raising an inventory of the flora populating their building materials, and it has proved that this flora is rich and diversified. Indeed, it consists of 171 adventitious species distributed in 46 botanical families. The most represented families are Asteraceae, Poaceae, Fabaceae, Caryophyllaceae, Geraniaceae, Brassicaceae and Lamiaceae. They supply, to them only 49.7% of the specific size. The annual therophytes and the dicotyledon are dominant with respectively 66.7% and 84.7% of the specific size. Nevertheless, the presence of more than 20 species of trees and perennials constitutes a serious danger for bulwarks walls, especially by the phenomenon of fissuring by the action of the huge roots of these vegetables. These vegetables fitting into are placed on joints or cracks fissures have a chemical action on stones by acids that they release, and also a mechanical action by the growth of roots inside cracks fissures. They remain one of these are one of the important biological factors of the degradation of historic monuments. It is to note that the bulwarks walls of the site of Chella (Roman ruins) present more floral diversity than the other canvassed monuments (91 species) that are 53% of the total size.
文摘This article makes a brief analysis of Edwin A. Robinson's famous poem Richard Cory from social-historical perspective. It is discussed that this poem reflects the spiritual life of the author's contemporary people.
文摘As one of the greatest poets of the 20th century,William Butler Yeats wrote many brilliant poems in his life and he spent years crafting an elaborate,mystical theory of the uni-verse and created great works on human history and philosophy. The most typical ones to elaborate on such theory are "The Second Coming " and " Leda and the Swan ",both of which are related to the historical prophecy and reflect Yeats’s idea about history.
文摘Connotations of urban cultural landscapes were elaborated,protection and development of cultural landscapes were believed as a significant and realistic task in the rapid urbanization.Cultural landscapes in early-modern cities have typical academic research value and practical significance because of their special historic background.Taiyanggou in Dalian City was taken for example,coordination degree of material cultural landscapes in this historic and cultural block of the early-modern city was evaluated objectively from the perspectives of visual coordination,functional coordination and cultural coordination through establishing the evaluation index system,applying AHP and comprehensive evaluation method.The results showed that Taiyanggou had a high coordination degree of material cultural landscapes,problems in the protection and construction of its material cultural landscapes were analyzed,and corresponding suggestions proposed.
文摘In Chinese language studies, both “The Textual Research on Historical Documents” and “The Comparative Study of Historical Data” are traditional in methodology and they both deserve being treasured, passed on, and further developed. It will certainly do harm to the development of academic research if any of the two methods is given unreasonable priority. The author claims that the best or one of the best methodologies of the historical study of Chinese language is the combination of the two, hence a new interpretation of “The Double-proof Method”. Meanwhile, this essay is also an attempt to put forward “The Law of Quan-ma and Gui-mei” in Chinese language studies, in which the author believes that it is not advisable to either treat Gui-mei as Quan-ma or vice versa in linguistic research. It is crucial for us to respect always the language facts first, which is considered the very soul of linguistics.
文摘Karl Marx’s insightful critique of bourgeois rights,represented in the Declaration of the Rights of Man and of the Citizen adopted by France,can be attributed to the short-term and longterm perspectives he adopted successively in his research.By reading works such as History of France in the Revolutionary Era and History of the French Revolutionary Parliament,Marx was able to examine the original intentions of the legislators in the period of the French Revolution.This short-term examination was the most intuitive and logical approach to studying the Declaration of the Rights of Man and of the Citizen,in which Marx focused on the research of the period of the French National Convention and its idea on property rights.The enigmatic political-legal facts that emerged in 1793 during the French Revolution,along with other incidents,presented an opportunity for Marx to turn to long-term rights surveys.In this context,Marx gradually shifted his attention from the legislators who were the shining protagonists of the“grand political historical drama”to the underlying forces that worked behind them,and in doing so understood how the two major achievements of the French Revolution provided an explanation for the historicity of the phenomenon of rights.Marx’s longterm rights surveys from the perspective of historical materialism were directly inspired by the Kreuznach Notes as well as famous scholars including Francois Guizot,Augustin Thierry,and Henri Saint-Simon.
文摘The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts developed by the Italian doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting regulation. This paper analyzes in particular the shift from the exchange value rule to the historical cost method and tries to explain the reasons of such a development. In the second half of the 19th century, some of the best Italian scholars, who were faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on concepts that belonged to similar sciences, such as economics and real estate appraisal, by blindly borrowing the theory of value from the former and the theory of valuations from the latter. During that age, everything hinged around the concept of exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was crucial to the financial statement theory: the informative purposes underlying the financial statements. At the same time, the first principle took shape, which might be called as the "finalistic principle of value". It is still the basis of the theory of financial accounting measurements, for which different evaluative criteria must be applied to different informative purposes. Thus, an alternative criterion to that of the exchange value makes its appearance on the scene of the accounting valuations, notably the historical cost. The introduction of the historical cost criteria and above all the relinquishment of the combination of the "economic cost" in favor of that of the "manufacturing cost" allow the Italian accounting to get rid of the theories of economics and real estate appraisal, thus, becoming independent regarding the financial statement valuations.
文摘This paper aims to analyze the development of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s, the audit practice was considered as "traditional conformance role of auditing". However, for the past 30 years, the auditor has been playing an "enhancing role". Today, auditors are expected not only to enhance the credibility of the financial statement, but also to provide value-added services. Nevertheless, following extensive reform in various countries as a result of the collapse of big corporations, it is expected that the role of auditors will converge. It is evident that the paradigm about auditing has shifted over the years and it is likely to continue shifting in the future.
文摘Madame Butterfly, a classic in world literature, is a one-act play authored by David Belasco, the American playwright. Besides being a literary production under the special historical and cultural environment, what has been long ignored is that the play has also exerted influence on history and culture at certain point. From a new historical perspective, the life of the author, the social rules and dictates found within the play, and a reflection of the work's historical situation as evidenced in the text are discussed in detail. Through a thorough examination, it can be concluded that the play itself is a piece of history per se. By reading and exploring the play, readers do not only learn about history; they also shape and create it.
文摘Memories regarding the history of the Second Sino-Japanese War (1931-1945) and World War il (1939-1945) have always been refreshed in the minds of contemporaries through the retelling of "historical war stories" in various forms including books, posters, films and other media presentations. However, these retellings are often criticised by some academics as distortion of historical facts. This is because many of the present generation of readers and audiences were not even born at the time the events happened. Thus, "historical facts" of this era are, in reality, very vague in people's minds and their "facts" are often simply a construction of frequently retold "historical war stories" mixed with imagination. This article will argue that even immediately after the end of both wars in 1945, fresh history memory was already distorted, with China being the main victim. Following the end of World War II, there was an extensive publication of books and periodicals about the war. However, through varied interpretations of primary sources and use of visual materials in different ways, various positions were created to suit specific needs for justification of China's desire to be part of the camp of world powers after 1945. Similar diverse positions were also used to make political arguments criticising both the Axis and Allied Powers for working toward different political ends.
文摘Artistic specialty students are relatively special in high school education of our country,fine art students is one of them.This article explains the reasons for the current problems to art students in the process of constructing the conception of history,combining with the actual conditions,it tentatively proposes corresponding solutions to promote the deepening development of the history teaching of art students and the construction of the conception of history,carry out the educational requirements of“strengthening moral education and cultivating people”in the teaching process.