This paper discusses some of the conventional accounting concepts, such as historical cost concept, conservatism concept, matching concept, objectivity concept, stable monetary unit assumption, and going-concern assum...This paper discusses some of the conventional accounting concepts, such as historical cost concept, conservatism concept, matching concept, objectivity concept, stable monetary unit assumption, and going-concern assumption, which are not in accordance with the Islamic accounting paradigm due to their divergence with some verses of the Holy AI-Qur＇an, the Hadiths of the Prophet Muhammad, peace be upon him （pbuh）, and the basic of Zakat calculation. This is a conceptual paper describing some of the conventional accounting concepts that are not in accordance with the paradigm of Islamic accounting. The paper concludes that the historical cost concept can be replaced by： current cash equivalent concept, historical cost and current value concepts （market selling price）, current cost concept, historical cost concept in all （except for Zakat purposes） accounting calculations, current valuation concept, and fair value concept. Conservatism concept must be eliminated if historical cost concept is not used anymore. Matching concept can be replaced by asset-liability approach concept. Objectivity concept can be replaced by Zakat accountability concept. Stability of the monetary unit assumption can be replaced by gold or silver measurement, or Dirham currency, and going-concern assumption must be eliminated.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
While historical researchers inevitably create their historical narratives within a contemporary context,they must distinguish the influences received from both sides-the context in which objects are studied,and the c...While historical researchers inevitably create their historical narratives within a contemporary context,they must distinguish the influences received from both sides-the context in which objects are studied,and the context in which they themselves are living.Based on the consideration of the tension between these two contexts,this article takes the mode of Herodotus interpretation in Christian historiographic traditions as its starting point.It examines Western traditions of thought and whether certain disciplinary standards and rules that have been formed,and gradually accepted,in those traditions can be directly applied to ancient historical studies and historians.This article also studies the roots of these modes of interpretation,trying to compare them from the perspective of thinking and possible choices.To understand the historical writings of Herodotus,this article draws on an ancient Chinese text(Sima Qian's)to reflect on a historical-cognitive pattern that has been generally accepted by Westerners,and thus explores the special writing states and historical logic that people may present in theirearlyhistorical consciousness.展开更多
In 1982,the State Council announced a list of historic cities in China,aiming to set up a conservation measure to conserve the cultural heritages from the perspective of a city.The historic city is a concept in relati...In 1982,the State Council announced a list of historic cities in China,aiming to set up a conservation measure to conserve the cultural heritages from the perspective of a city.The historic city is a concept in relation to urban administrative governance.Its conservation scope and specific contents should be defined in conservation planning.Since the conservation planning of historic city is a part of the city master planning,its planning area should be the same as that in the master planning,with focus on the central urban area.The conservation planning of a historic city should define its objects in view of the interconnection between city history and culture and thus specify its conservation scope and contents accordingly.展开更多
文摘This paper discusses some of the conventional accounting concepts, such as historical cost concept, conservatism concept, matching concept, objectivity concept, stable monetary unit assumption, and going-concern assumption, which are not in accordance with the Islamic accounting paradigm due to their divergence with some verses of the Holy AI-Qur＇an, the Hadiths of the Prophet Muhammad, peace be upon him （pbuh）, and the basic of Zakat calculation. This is a conceptual paper describing some of the conventional accounting concepts that are not in accordance with the paradigm of Islamic accounting. The paper concludes that the historical cost concept can be replaced by： current cash equivalent concept, historical cost and current value concepts （market selling price）, current cost concept, historical cost concept in all （except for Zakat purposes） accounting calculations, current valuation concept, and fair value concept. Conservatism concept must be eliminated if historical cost concept is not used anymore. Matching concept can be replaced by asset-liability approach concept. Objectivity concept can be replaced by Zakat accountability concept. Stability of the monetary unit assumption can be replaced by gold or silver measurement, or Dirham currency, and going-concern assumption must be eliminated.
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.
文摘While historical researchers inevitably create their historical narratives within a contemporary context,they must distinguish the influences received from both sides-the context in which objects are studied,and the context in which they themselves are living.Based on the consideration of the tension between these two contexts,this article takes the mode of Herodotus interpretation in Christian historiographic traditions as its starting point.It examines Western traditions of thought and whether certain disciplinary standards and rules that have been formed,and gradually accepted,in those traditions can be directly applied to ancient historical studies and historians.This article also studies the roots of these modes of interpretation,trying to compare them from the perspective of thinking and possible choices.To understand the historical writings of Herodotus,this article draws on an ancient Chinese text(Sima Qian's)to reflect on a historical-cognitive pattern that has been generally accepted by Westerners,and thus explores the special writing states and historical logic that people may present in theirearlyhistorical consciousness.
文摘In 1982,the State Council announced a list of historic cities in China,aiming to set up a conservation measure to conserve the cultural heritages from the perspective of a city.The historic city is a concept in relation to urban administrative governance.Its conservation scope and specific contents should be defined in conservation planning.Since the conservation planning of historic city is a part of the city master planning,its planning area should be the same as that in the master planning,with focus on the central urban area.The conservation planning of a historic city should define its objects in view of the interconnection between city history and culture and thus specify its conservation scope and contents accordingly.
