期刊文献+
共找到32篇文章
< 1 2 >
每页显示 20 50 100
吕子方教授科技史遗著整理出版
1
《四川大学学报(哲学社会科学版)》 1980年第2期12-12,共1页
吕子方教授生前任教于我校物理系。早年留学英、日,专攻物理,博及数学、天文、历法等学科。归国后,在教学同时,长期从事中国科技史的研究。一九六四年逝世后,留下了大量的科技史遗稿,仅其生前友好邓少琴教授所藏,就有五十万字的各种学... 吕子方教授生前任教于我校物理系。早年留学英、日,专攻物理,博及数学、天文、历法等学科。归国后,在教学同时,长期从事中国科技史的研究。一九六四年逝世后,留下了大量的科技史遗稿,仅其生前友好邓少琴教授所藏,就有五十万字的各种学术论文和研究资料。 展开更多
关键词 中国科技 整理出版 学术论文 教授 遗著 研究资料 物理系 遗稿 历法史 数学
在线阅读 下载PDF
试探三统历和太初历的不同点 被引量:10
2
作者 薄树人 《自然科学史研究》 1983年第2期133-138,共6页
太初历是西汉太初年间(公元前105—公元前101年)邓平、落下闳等人所制定的。它以实测为基础,以乐律为外壳,定朔望月长度等于29 43/81日为该历的基本常数,分母81被说成是黄钟音调的律管长度9寸的自乘。后世称这种历法为八十一分法。太初... 太初历是西汉太初年间(公元前105—公元前101年)邓平、落下闳等人所制定的。它以实测为基础,以乐律为外壳,定朔望月长度等于29 43/81日为该历的基本常数,分母81被说成是黄钟音调的律管长度9寸的自乘。后世称这种历法为八十一分法。太初历由于调整了历元,施行了"以无中气之月为闰月"这个较先进的置闰制度,因而比在它之前行用的颛顼历有较大的进步。可是,太初历的术文没有流传下来。中国历法史上现今能找到有术文完整地流传下来的第一部历法,是西汉末年刘歆所作的三统历。这部历法的术文连同刘歆用它来考证历史年代的《世经》一文都收在《汉书·律历志》里。由于三统历也采用八十一分法,而且以太初历历元(太初元年前十一月甲子朔旦夜半冬至)为历元,因此多少年来人们都自然地认为太初历就是三统历。 展开更多
关键词 太初 朔望月 不同点 冬至点 律历志 历法史 天文学家 二十八宿距度 回归年 历元
在线阅读 下载PDF
《居延新简——甲渠候官》中的月朔简年代考释 被引量:7
3
作者 罗见今 《中国科技史料》 CSCD 1997年第3期72-83,共12页
1973—1974年在居延甲渠候官遗址发掘出8400多枚汉简,多数无年号,少数是纪年简,还有一类仅记有月朔干支或月日干支,这里定义为“月朔简”,认为它的年代大部分是可以考证的。本文根据历史、考古知识,应用历法、数学方... 1973—1974年在居延甲渠候官遗址发掘出8400多枚汉简,多数无年号,少数是纪年简,还有一类仅记有月朔干支或月日干支,这里定义为“月朔简”,认为它的年代大部分是可以考证的。本文根据历史、考古知识,应用历法、数学方法,力图建立起一种新的程序,考释了73枚月朔简的年代;对少部分具有两三种可能尚不能考定者,也一并列出,供感兴趣的学者选择、检验。 展开更多
关键词 历法史 考古学 年代学 居延汉简 月朔简年代
在线阅读 下载PDF
刘洪的生平、天文学成就和思想 被引量:4
4
作者 陈美东 《自然科学史研究》 1986年第2期129-142,共14页
刘洪是东汉杰出的天文学家,他制定的乾象历多所创新,影响深远,在我国古代历法史上占有极其重要的地位。本文拟从刘洪的生平、天文学成就和思想三个方面进行考察,以求得到对刘洪的较全面、系统的认识。
关键词 乾象历 天文学成就 我国古代 交食 交点月 朔望月 历法史 生平 去极度 黄道
在线阅读 下载PDF
旧历改用定气后在置闰上出现的问题 被引量:5
5
作者 陈展云 《自然科学史研究》 1986年第1期22-28,共7页
一中国历代历法,由汉朝到明朝都采用平气注历,从清朝《时宪历》开始改用定气注历,这是一项进步的改革。因为节气表示气候,从气象学观点看,一年中的寒暑变迁,主要出自两个原因,一个是昼夜长短的变化,另一个是阳光照射地面斜射、直射的变... 一中国历代历法,由汉朝到明朝都采用平气注历,从清朝《时宪历》开始改用定气注历,这是一项进步的改革。因为节气表示气候,从气象学观点看,一年中的寒暑变迁,主要出自两个原因,一个是昼夜长短的变化,另一个是阳光照射地面斜射、直射的变化,二者都是基于视太阳在天球上位置的变化。因此。 展开更多
关键词 中气 朔望月 历法史 闰月 节气 回归年 处理办法 平气 旧历 王锡阐
在线阅读 下载PDF
论彝族太阳历 被引量:7
6
作者 陈久金 刘尧汉 《中央民族大学学报(哲学社会科学版)》 1982年第3期73-78,共6页
人们一直认为,中国是阴阳历的故乡,数千年间,即使偶有其它历法形式出现,例如北宋沈括的十二气历方案和太平天国的天历,不是受到世俗观念的排斥,就是昙花一现,很难得到贯彻和行用。 但是,古代的中华民族果真没有创造和行用太阳历吗?现在... 人们一直认为,中国是阴阳历的故乡,数千年间,即使偶有其它历法形式出现,例如北宋沈括的十二气历方案和太平天国的天历,不是受到世俗观念的排斥,就是昙花一现,很难得到贯彻和行用。 但是,古代的中华民族果真没有创造和行用太阳历吗?现在从彝族天文历法的调查和彝族天文学史文献的研究来看,完全打破了旧有的观念。数千年以来,在彝族人民长期生活的这块上地上,就一直使用着自己传统的民族历法——彝族太阳历。它不同于其它古老的太阳历,具有许多独特的优点,并带有中华民族古老的文化传统,是彝族人民的光辉创造,是世界历法史上富有价值的一项发明。 展开更多
关键词 彝族太阳历 彝族人民 中华民族 天文历法 世俗观念 历法史 天文学 文化传统 阴阳历 北宋
在线阅读 下载PDF
Improvement of the global prediction system of the COVID-19 pandemic based on the ensemble empirical mode decomposition(EEMD)and autoregressive moving average(ARMA)model in a hybrid approach 被引量:5
7
作者 Chuwei Liu Jianping Huang +4 位作者 Fei Ji Li Zhang Xiaoyue Liu Yun Wei Xinbo Lian 《Atmospheric and Oceanic Science Letters》 CSCD 2021年第4期52-57,共6页
In 2020,the COVID-19 pandemic spreads rapidly around the world.To accurately predict the number of daily new cases in each country,Lanzhou University has established the Global Prediction System of the COVID-19 Pandem... In 2020,the COVID-19 pandemic spreads rapidly around the world.To accurately predict the number of daily new cases in each country,Lanzhou University has established the Global Prediction System of the COVID-19 Pandemic(GPCP).In this article,the authors use the ensemble empirical mode decomposition(EEMD)model and autoregressive moving average(ARMA)model to improve the prediction results of GPCP.In addition,the authors also conduct direct predictions for those countries with a small number of confirmed cases or are in the early stage of the disease,whose development trends of the pandemic do not fully comply with the law of infectious diseases and cannot be predicted by the GPCP model.Judging from the results,the absolute values of the relative errors of predictions in countries such as Cuba have been reduced significantly and their prediction trends are closer to the real situations through the method mentioned above to revise the prediction results out of GPCP.For countries such as El Salvador with a small number of cases,the absolute values of the relative errors of prediction become smaller.Therefore,this article concludes that this method is more effective for improving prediction results and direct prediction. 展开更多
关键词 COVID-19 PREDICTION hybrid EEMDARMA method historical data
在线阅读 下载PDF
Assimilating Amounts of Precipitation Using a New Four-Dimensional Variational Method 被引量:3
8
作者 LIU Juan-Juan WANG Bin 《Atmospheric and Oceanic Science Letters》 2009年第6期357-361,共5页
Observations of accumulated precipitation are extremely valuable for effectively improving rainfall analysis and forecast. It is, however, difficult to use such observations directly through sequential assimilation me... Observations of accumulated precipitation are extremely valuable for effectively improving rainfall analysis and forecast. It is, however, difficult to use such observations directly through sequential assimilation methods, such as three-dimensional variational data assimilation or an Ensemble Kalman Filter. In this study, the authors illustrate a new approach that makes effective use of precipitation data to improve rainfall forecast. The new method directly obtains an optimal solution in a reduced space by fitting observations with historical time series generated by the model; it also avoids the implementation of tangent linear model and its adjoint. A lot of historical samples are produced as the ensemble of precipitation observations with the fully nonlinear forecast model. The results show that the new approach is capable of extracting information from precipitation observations to improve the analysis and forecast. This method provides comparable performance with the standard fourdimensional variational data assimilation at a much lower computational cost. 展开更多
关键词 4-DVar data assimilation numerical simulation PRECIPITATION
在线阅读 下载PDF
Accuracy Comparison of Gridded Historical Cultivated Land Data in Jiangsu and Anhui Provinces 被引量:5
9
作者 YUAN Cun YE Yu +1 位作者 TANG Chanchan FANG Xiuqi 《Chinese Geographical Science》 SCIE CSCD 2017年第2期273-285,共13页
The spatial resolution of source data, the impact factor selection on the grid model and the size of the grid might be the main limitations of global land datasets applied on a regional scale. Quantitative studies of ... The spatial resolution of source data, the impact factor selection on the grid model and the size of the grid might be the main limitations of global land datasets applied on a regional scale. Quantitative studies of the impacts of rasterization on data accuracy can help improve data resolution and regional data accuracy. Through a case study of cropland data for Jiangsu and Anhui provinces in China, this research compared data accuracy with different data sources, rasterization methods, and grid sizes. First, we investigated the influence of different data sources on gridded data accuracy. The temporal trends of the History Database of the Global Environment (HYDE), Chinese Historical Cropland Data (CHCD), and Suwan Cropland Data (SWCD) datasets were more similar. However, differ- ent spatial resolutions of cropland source data in the CHCD and SWCD datasets revealed an average difference of 16.61% when provin- cial and county data were downscaled to a 10 x 10 km2 grid for comparison. Second, the influence of selection of the potential arable land reclamation rate and temperature factors, as well as the different processing methods for water factors, on accuracy of gridded datasets was investigated. Applying the reclamation rate of potential cropland to grid-processing increased the diversity of spatial distri- bution but resulted in only a slightly greater standard deviation, which increased by 4.05. Temperature factors only produced relative disparities within 10% and absolute disparities within 2 km2 over more than 90% of grid cells. For the different processing methods for water factors, the HYDE dataset distributed 70% more cropland in grid cells along riverbanks, at the abandoned Yellow River Estuary (located in Binhai County, Yancheng City, Jiangsu Province), and around Hongze Lake, than did the SWCD dataset. Finally, we ex- plored the influence of different grid sizes. Absolute accuracy disparities by unit area for the year 2000 were within 0.1 km2 at a 1 km2 grid size, a 25% improvement over the 10 km2 grid size. Compared to the outcomes of other similar studies, this demonstrates that some model hypotheses and grid-processing methods in international land datasets are truly incongruent with actual land reclamation proc- esses, at least in China. Combining the model-based methods with historical empirical data may be a better way to improve the accuracy of regional scale datasets. Exploring methods for the above aspects improved the accuracy of historical crop/and gridded datasets for finer regional scales. 展开更多
关键词 accuracy evaluation spatial resolution grid-processing method grid size historical period
在线阅读 下载PDF
Logic as an Art and Logic as a Science" Is It Only Precedents or Tradition?
10
作者 Konstantin Skripnik 《Journal of Philosophy Study》 2013年第12期1109-1117,共9页
Nowadays the answer to the question "what is logic?" seems very simple and obvious--"logic is a science," and after that usually one says what is this science about. As for the expressions "logic is an art" or ... Nowadays the answer to the question "what is logic?" seems very simple and obvious--"logic is a science," and after that usually one says what is this science about. As for the expressions "logic is an art" or "the art of logic," then they are only metaphors or some kind of "facon de parler" used in serious scientific discourse. One of my aims here is to trace (on the base of as authentic texts as a commentator literature) the line of development of dichotomy "logic as an art--logic as a science" and to demonstrate that both these feat uses of logic have fundamental historical roots and play very important conceptual role in any theorizing about logic. Despite the fact that (modern) logic is undoubtedly a science, it can be interpreted as an art, moreover, the analysis of logic from this point of view expands, it seems to me, the researching possibilities in the field of the philosophy of logic at least in better understanding what is logic, what creates its unity independently from the historical period of its development, topics, and methods. 展开更多
关键词 LOGIC art of logic logic as a science history of logic
在线阅读 下载PDF
Fault Prediction Based on Dynamic Model and Grey Time Series Model in Chemical Processes 被引量:13
11
作者 田文德 胡明刚 李传坤 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2014年第6期643-650,共8页
This paper combines grey model with time series model and then dynamic model for rapid and in-depth fault prediction in chemical processes. Two combination methods are proposed. In one method, historical data is intro... This paper combines grey model with time series model and then dynamic model for rapid and in-depth fault prediction in chemical processes. Two combination methods are proposed. In one method, historical data is introduced into the grey time series model to predict future trend of measurement values in chemical process. These predicted measurements are then used in the dynamic model to retrieve the change of fault parameters by model based diagnosis algorithm. In another method, historical data is introduced directly into the dynamic model to retrieve historical fault parameters by model based diagnosis algorithm. These parameters are then predicted by the grey time series model. The two methods are applied to a gravity tank example. The case study demonstrates that the first method is more accurate for fault prediction. 展开更多
关键词 fault prediction dynamic model grey model time series model
在线阅读 下载PDF
Study of the methodologies in the researches on the legal history
12
作者 Li Zhenyong 《International English Education Research》 2015年第1期65-68,共4页
The subject of the legal history belongs to the interdisciplinary of the law and the history. Because of the attribute of the interdisciplinary of the subject of the legal history, the reference of the experience in t... The subject of the legal history belongs to the interdisciplinary of the law and the history. Because of the attribute of the interdisciplinary of the subject of the legal history, the reference of the experience in the development of the h/story is very important. The subject of the legal history must pay attention to the problems encountered in the process of the development of the history and the accumulated experience. The historical development since the last century displays the importance and necessity of the theory of the social science in the study of the history. The researcher of the legal history should focus on the comprehensive use of the theories and methods of the subject of the social sciences, and through the innovative use of the historical data and the use of the multidisciplinary interpretation methods, re-interpret the historical events and figures. With the aid of the comprehensive use of the methods of the multiple disciplines, further open the new situation of the study of the legal history. 展开更多
关键词 METHOD new history historical data INTERPRETATION
在线阅读 下载PDF
Strengthening and Restoration of Historical Structures Mirahor Ilyas Beg Mosque in Korca
13
作者 Enea Mustafaraj Yavuz Yardlm 《Journal of Literature and Art Studies》 2013年第12期809-818,共10页
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 stron... 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. 展开更多
关键词 HERITAGE masonry buildings structural assessment mosque retrofit RESTORATION
在线阅读 下载PDF
QoS Evaluation for Web Service Recommendation 被引量:1
14
作者 MA You XIN Xin +3 位作者 WANG Shangguang LI Jinglin SUN Qibo YANG Fangchun 《China Communications》 SCIE CSCD 2015年第4期151-160,共10页
Web service recommendation is one of the most important fi elds of research in the area of service computing. The two core problems of Web service recommendation are the prediction of unknown Qo S property values and ... Web service recommendation is one of the most important fi elds of research in the area of service computing. The two core problems of Web service recommendation are the prediction of unknown Qo S property values and the evaluation of overall Qo S according to user preferences. Aiming to address these two problems and their current challenges, we propose two efficient approaches to solve these problems. First, unknown Qo S property values were predicted by modeling the high-dimensional Qo S data as tensors, by utilizing an important tensor operation, i.e., tensor composition, to predict these Qo S values. Our method, which considers all Qo S dimensions integrally and uniformly, allows us to predict multi-dimensional Qo S values accurately and easily. Second, the overall Qo S was evaluated by proposing an efficient user preference learning method, which learns user preferences based on users' ratings history data, allowing us to obtain user preferences quantifiably and accurately. By solving these two core problems, it became possible to compute a realistic value for the overall Qo S. The experimental results showed our proposed methods to be more efficient than existing methods. 展开更多
关键词 Web service recommendation QoS prediction user preference overall QoSevaluation
在线阅读 下载PDF
The Relevance of Vygotsky's Developmental Perspective to the Debate on Methodology in Psychological Science 被引量:1
15
作者 Marie Santiago-Delefosse 《Journal of Philosophy Study》 2012年第8期515-526,共12页
Throughout his work, Lev S. Vygotsky (1896-1934) pursued the objective of reformulating psychological theory. His historical-cultural analysis of the "crisis in psychology" showed that, beyond contradictions betwe... Throughout his work, Lev S. Vygotsky (1896-1934) pursued the objective of reformulating psychological theory. His historical-cultural analysis of the "crisis in psychology" showed that, beyond contradictions between the two main methodological currents---"objective/explanatory" and "subjective/intuitive"--psychology is primarily influenced by its empirical-sensory foundations. This influence is actually at the origin of the disagreement since it maintains the obligation for the two currents to make reference to empirical-sensory data. Only a general model of the developing human being, assessed by its usefulness, will allow reorienting psychology towards a broader science. This would lead to a general theory of psychology, which could then facilitate the search for tools for an indirect method enabling it to go beyond empiricism. 展开更多
关键词 objectivism/subjectivism development EMPIRICISM crisis in psychology Lev S. Vygotsky
在线阅读 下载PDF
A Conceptual Inquisition on Sexual Crimes
16
作者 Sinan Caya 《Sociology Study》 2014年第11期917-924,共8页
In this paper, the starting point comprises the general philosophy of sexuality. Despite certain differences in various cultures throughout the world and social history regarding all matters of sexuality, many converg... In this paper, the starting point comprises the general philosophy of sexuality. Despite certain differences in various cultures throughout the world and social history regarding all matters of sexuality, many converging principles of mankind are also there to take notice. In this light, in this work, the dimension of criminality in sexuality is taken into consideration. Rape seems to be the most common type of violent sexual crime. The topic of sexual offences (milder crimes) in the legal framework is further developed and debated, with references to figures of authority. Sexual harassment seems to be the mildest form or degree of offence on a scale depicting the spectrum of sexual crimes. As a matter of fact, its mere definition emerged only in contemporary times, even though its presence had been a fact of social life, throughout the ages. In this paper, while a general survey is preferred, peculiarities due to Turkey as a separate country with its own cultural history, are also alluded to inappropriate places, along the course of debates. 展开更多
关键词 CRIME OFFENCE deviance SEXUALITY
在线阅读 下载PDF
Kuhn and Taxonomies of History
17
作者 Andrew Gregory 《Journal of Philosophy Study》 2013年第5期412-430,共19页
This paper introduces the idea that if theories of history generate different taxonomies of history they too are incommensurable. I argue this is unavoidable for Kuhn given what he says about incommensurability and 1 ... This paper introduces the idea that if theories of history generate different taxonomies of history they too are incommensurable. I argue this is unavoidable for Kuhn given what he says about incommensurability and 1 investigate the consequences in relation to reflexivity, justification, and paradox for Kuhn's account of science. I want to do this on two levels, firstly looking at different possibilities for characterising individual paradigms. I will look at some examples from ancient and early modem astronomy as here it is clearest that paradigms can be characterised in different ways and that this has important consequences. I will argue in particular that Kuhn's characterisation of the paradigm for astronomy which emerges from antiquity (geocentrism) is favourable to his general account of the history of science, but that there is a very plausible and extremely damaging alternative. I argue that these differing characterisations generate differing, incommensurable taxonomies of the history of astronomy, with attendant "local holism," untranslatability of key terms and issues of theory choice. If so, Kuhn then has problems with generating an adequate decision making protocol for choosing between the two paradigm characterisations. That is problematic in itself, but I also argue this problem is systemic and affects the evidence needed for Kuhn to justify his general account of the history of science. I also want to investigate the implications of differing taxonomies of the history of science at a more abstract level. Kuhn's general theory of the history of science generates a taxonomy of the history of science, as do other theories such as those of Popper and of gradualism. If so, the incommensurability involved here, again with attendant "local holism," untranslatability of key terms and issues of theory choice, leads to issues of paradox and justification for Kuhn's general account of the history of science. With this broader understanding of taxonomic issues, some important Kuhn statements about scientific theories become self-referential, again generating problems of paradox and justification. 展开更多
关键词 Kuhn taxonomy POPPER INCOMMENSURABILITY "local holism theory choice Kuhn Cycle ASTRONOMY
在线阅读 下载PDF
Influence of excavation beneath existing building on dynamic impedances of underpinning pile considering stress history
18
作者 LIANG Fa-yun CAO Ping QIN Hong-yu 《Journal of Central South University》 SCIE EI CAS CSCD 2020年第6期1870-1879,共10页
The addition of basement beneath existing building changes the underpinning pile from fully embedded to partially embedded,and thus influences the mechanical properties of pile.In the past,scholars paid attention to t... The addition of basement beneath existing building changes the underpinning pile from fully embedded to partially embedded,and thus influences the mechanical properties of pile.In the past,scholars paid attention to the change in the bearing capacity of pile but neglected the difference of dynamic characteristics before and after construction,and potential changes in stress history of remaining soil are also ignored.In this work,a calculation model is built to investigate the influence of excavation on dynamic impedance of underpinning pile considering the effect of stress history.The soil is simulated by the dynamic Winkler foundation,which is characterized by springs and dashpots.Properties of remaining soil after excavation are updated to consider the effect of stress history through modifying the initial shear modulus and related parameters.The dynamic impedance of pile after excavation is obtained based on the transfer matrix method.The parameter study is carried out to evaluate the dynamic impedance with various excavation depths,considering or ignoring stress history effect,and various element lengths.The results show that shallow soil plays an important role to dynamic impedance,and overestimated dynamic impedance is obtained if not considering the stress history effect. 展开更多
关键词 PILE transfer matrix method dynamic response stress history underground space development
在线阅读 下载PDF
The Discussion on the Experience Contact about Innernal and External Morality of Law
19
作者 Wei Siyu 《International Journal of Technology Management》 2015年第5期8-10,共3页
AFuller makes the morality be divided into two groups of morality in the book "The Morality of Law" . One group is the desiderative morality and compulsory morality, and other group is innernal and external morality... AFuller makes the morality be divided into two groups of morality in the book "The Morality of Law" . One group is the desiderative morality and compulsory morality, and other group is innernal and external morality of law. The desiderative morality is the good morality with life, excellent morality and the morality which can make human' s power be fully realized. The author makes the interactive relationship between innernal morality and external morality be explained that there is experience contact about innernal and external morality of law. The explanation about this kind of experience relationship conforms with the position of the sociology of law which is definited by Fuller in law. In addition, seen from the practical experience and historical experience of human, this kind of explanation not only conforms with the demand of human practice but also conforms with the reality at the same time. There is also some significance which can be reference for us to discuss how to conduct the law practice. 展开更多
关键词 Innemal Morality External Morality Desiderative Morality Compulsory Morality
在线阅读 下载PDF
Financial Statement Valuations in Italian Accounting Thought Between the 19th and the 20th Century: From "Exchange Value" to "Historical Cost"
20
作者 Enrico Gonnella 《Journal of Modern Accounting and Auditing》 2012年第9期1255-1271,共17页
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
关键词 accounting history financial statement valuations asset valuation exchange value historical cost ITALY
在线阅读 下载PDF
上一页 1 2 下一页 到第
使用帮助 返回顶部