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
Nowadays, the check of the organoleptic characteristics for the evaluation of extra virgin olive oil （EVOO） quality is regulated by the European Union （EU） authorities, which indicate the use of the panel test （P...Nowadays, the check of the organoleptic characteristics for the evaluation of extra virgin olive oil （EVOO） quality is regulated by the European Union （EU） authorities, which indicate the use of the panel test （PT）. It is composed by a team of specialists that give a numerical value to many characteristics about flavours, synthesising a sensory analysis. Each expert answers questions about the aroma by assigning the adequate scores to each oil. The evaluation becomes objective by applying the statistical analysis of all the scores given by the participants： This is the definition of ＂measure＂ of Russell. The PT can be considered a true standard ＂metrological system＂ （considering the number of questions in the questionnaire）, while the perceptions of the testers are the solicitations of it. To allow access to an expensive evaluation process by small companies, this work proposes to ＂disseminate＂ the properties of the metrology represented by PT. The results of the PT are arranged in an unsupervised artificial neural network （ANN）, the Kohonen map, which represents the synthesis of self-organised output that has only the goal, in this paper, to make readable PT results. The dissemination process is obtained by the gas chromatographic （GC） analysis of each oil sample and through the identification of peaks corresponding to the perceptions. These signals are used for the training of the supervised Multi Layer Perceptron （MLP） ANN, with the back propagation algorithm, whose outputs are represented by the results of the PT. This procedure is exact a ＂metrological dissemination of a standard＂ and also the aim of the work： to classify EVOO without always resorting to PT.展开更多
The purity of soil map units and their quality for various uses like land suitability evaluation are always questioned.The main objective of this study was to compare the precision of qualitative land suitability clas...The purity of soil map units and their quality for various uses like land suitability evaluation are always questioned.The main objective of this study was to compare the precision of qualitative land suitability classification based on geostatistical and conventional soil mapping methods for main irrigated crops in the Shahrekord Plain,Central Iran.A regular grid sampling method consisting 104sample points was designed and soil samples were collected.Ordinary kriged maps were achieved for all studied soil attributes after physico-chemical analyses.Afterward,to combine kriged maps and ecological requirements of the studied crops,a script was designed in ILWIS 3.4 software and consequently,kriged qualitative land suitability maps were generated.Conventional qualitative land suitability was also mapped based on the representative pedon analysis in each soil map unit.Finally,comparison of the conventional and kriged maps was carried out using the statistical method,error matrix.The results showed that the overall accuracies of wheat,sugar beet,potato and alfalfa maps were 39.8%,24.3%,18.7%and 18.6%at subclass category,respectively,whereas these values increased to80.9%,82.3%,23.7%and 82.3%at class level,respectively.Hence,it can be stated that thanks to the relative facility of conventional soil survey compared with geostatistical methods,this method can be expressed as a preferable way for handling a usual land suitability evaluation design;but using soil map units as land suitability delineations may lead to unsatisfactory results in estimation of quantity and type of existing limitations.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Nowadays, the check of the organoleptic characteristics for the evaluation of extra virgin olive oil （EVOO） quality is regulated by the European Union （EU） authorities, which indicate the use of the panel test （PT）. It is composed by a team of specialists that give a numerical value to many characteristics about flavours, synthesising a sensory analysis. Each expert answers questions about the aroma by assigning the adequate scores to each oil. The evaluation becomes objective by applying the statistical analysis of all the scores given by the participants： This is the definition of ＂measure＂ of Russell. The PT can be considered a true standard ＂metrological system＂ （considering the number of questions in the questionnaire）, while the perceptions of the testers are the solicitations of it. To allow access to an expensive evaluation process by small companies, this work proposes to ＂disseminate＂ the properties of the metrology represented by PT. The results of the PT are arranged in an unsupervised artificial neural network （ANN）, the Kohonen map, which represents the synthesis of self-organised output that has only the goal, in this paper, to make readable PT results. The dissemination process is obtained by the gas chromatographic （GC） analysis of each oil sample and through the identification of peaks corresponding to the perceptions. These signals are used for the training of the supervised Multi Layer Perceptron （MLP） ANN, with the back propagation algorithm, whose outputs are represented by the results of the PT. This procedure is exact a ＂metrological dissemination of a standard＂ and also the aim of the work： to classify EVOO without always resorting to PT.
基金Supported by the Vali-e-Asr University of Rafsanjan,Iran(No.518)
文摘The purity of soil map units and their quality for various uses like land suitability evaluation are always questioned.The main objective of this study was to compare the precision of qualitative land suitability classification based on geostatistical and conventional soil mapping methods for main irrigated crops in the Shahrekord Plain,Central Iran.A regular grid sampling method consisting 104sample points was designed and soil samples were collected.Ordinary kriged maps were achieved for all studied soil attributes after physico-chemical analyses.Afterward,to combine kriged maps and ecological requirements of the studied crops,a script was designed in ILWIS 3.4 software and consequently,kriged qualitative land suitability maps were generated.Conventional qualitative land suitability was also mapped based on the representative pedon analysis in each soil map unit.Finally,comparison of the conventional and kriged maps was carried out using the statistical method,error matrix.The results showed that the overall accuracies of wheat,sugar beet,potato and alfalfa maps were 39.8%,24.3%,18.7%and 18.6%at subclass category,respectively,whereas these values increased to80.9%,82.3%,23.7%and 82.3%at class level,respectively.Hence,it can be stated that thanks to the relative facility of conventional soil survey compared with geostatistical methods,this method can be expressed as a preferable way for handling a usual land suitability evaluation design;but using soil map units as land suitability delineations may lead to unsatisfactory results in estimation of quantity and type of existing limitations.
