试论陆游《入蜀记》的史地价值

南宋孝宗乾道六年(1171),陆游由山阴(今浙江绍兴)赴任夔州(今重庆奉节一带)通判。沿途经今江苏、安徽、江西、湖北、湖南和四川等省份。路上记录了每日所经之地,所见之物,所遇之人,融写景抒情及考证于一体。文字简洁,描写生动,其內容宏富,涉及面宽,包括长江流域的江山形胜、人文景观、城市风貌、地方风物、交通地理、物产资源、奇闻异事等,它展开了南宋时期长江五千里流域地区的宏伟图卷。

Financial Statement Valuations in Italian Accounting Thought Between the 19th and the 20th Century： From ＂Exchange Value＂ to ＂Historical Cost＂

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.

Strengthening and Restoration of Historical Structures Mirahor Ilyas Beg Mosque in Korca

The Mirahor Ilyas Beg Mosque, built in 1496 in Korea, is one of a few Ottoman mosques still existing in Albania and the only Ottoman monument in the city. The mosque was built using cut stone and brick. It has a strong image a cubic mass rising over a square plan. Inside there are found pictures of the mosque in the past and different famous mosques. During its existence, it was damaged from many earthquakes occurring at this area. Due to amortization, the mosque＇s structural properties were weakened and architectural values were dimmed. Proper strengthening methods need to be applied, not only to improve structural conditions, but also to preserve architectural features of the mosque. In this paper assessment of existing conditions of the structure is carried out Based on the obtained results, solutions for the structural problems are investigated. As for restoration, the repair methods to be applied were examined taking into consideration at what extent the historical values of the building will be preserved. The proposed strengthening methods are the ones which would affect the least the mosque＇s historical values.

清乾嘉戍员王大枢《西征录》版本及文献价值考述

乾嘉伊犁戍员王大枢作《西征录》七卷,附《东旋草》一卷,成书于嘉庆五年(1800),最早刊刻于嘉庆十九年。该书版本系统较为繁复,存在刻本、抄本、影印本和油印本等不同版本,对研究彼时伊犁之文献留存、民俗史料、舆地矿产及文坛状况等方面具有永恒之自在性文献价值,值得注意。