Through analyzing historical value of patriarchal society, village layout, and characteristic folk dwel ings in Ancient Sangyuan Village, Jishui County, Jiangxi Province, this paper proposed the protective planning ba...Through analyzing historical value of patriarchal society, village layout, and characteristic folk dwel ings in Ancient Sangyuan Village, Jishui County, Jiangxi Province, this paper proposed the protective planning based on the gist of protecting villagers' benefits, applied classified protection of buildings, enhanced water protection and landscape design, and tried to carry out its intangible cultures via folk custom activities, in order to further develop the value of its historical and cultural resources.展开更多
As a prominent journalist and entrepreneur living in Shanghai from 1911 to 1937,the“China Hand”Carl Crow(1884-1945)wrote a lot of works on Chinese newspapers,business,religion and culture.His advertising agency Carl...As a prominent journalist and entrepreneur living in Shanghai from 1911 to 1937,the“China Hand”Carl Crow(1884-1945)wrote a lot of works on Chinese newspapers,business,religion and culture.His advertising agency Carl Crow,Inc.published four editions of Newspaper Directory of China in the year of 1921,1931,1932 and 1935 respectively,and the most popular was the edition of 1935,which had a positive impact on the commercialization and development of the China’s newspaper industry.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
基金Sponsored by"Twelfth Five-year Plan"(2014)of Jiangxi Provincial Social Science Program(14SH05)Humanities and Social Science Program of Jiangxi Provincial Universities and Colleges(JC1434)Jiangxi Provincial Arts and Science Program(YG2014113)
文摘Through analyzing historical value of patriarchal society, village layout, and characteristic folk dwel ings in Ancient Sangyuan Village, Jishui County, Jiangxi Province, this paper proposed the protective planning based on the gist of protecting villagers' benefits, applied classified protection of buildings, enhanced water protection and landscape design, and tried to carry out its intangible cultures via folk custom activities, in order to further develop the value of its historical and cultural resources.
文摘As a prominent journalist and entrepreneur living in Shanghai from 1911 to 1937,the“China Hand”Carl Crow(1884-1945)wrote a lot of works on Chinese newspapers,business,religion and culture.His advertising agency Carl Crow,Inc.published four editions of Newspaper Directory of China in the year of 1921,1931,1932 and 1935 respectively,and the most popular was the edition of 1935,which had a positive impact on the commercialization and development of the China’s newspaper industry.
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.
