Romanian abstract: Această revistă conține informații despre istoria Bisericii Ortodoxe Române, arheologie, biserici și mănăstiri, istorie medievală, modernă și contemporană, istoria mănăstirilor Secu și Neamț din perioadele medievală, modernă și contemporană.
English abstract: This magazine contains information about the history of the Romanian Orthodox Church, archaeology, churches and monasteries, medieval, modern and contemporary history, the history of the Secu and Neamț monasteries from the medieval, modern and contemporary periods.
{"title":"Buletin informativ al simpozionului national Rolul Manastirii Secu in viata religioasa a Tarii Moldovei, VI, 2020 (Newsletter of the National Symposium The Role of Secu Monastery in the Religious Life of Moldova, VI, 2020)","authors":"Niță Cosmin","doi":"10.2139/ssrn.3578550","DOIUrl":"https://doi.org/10.2139/ssrn.3578550","url":null,"abstract":"<b>Romanian abstract:</b> Această revistă conține informații despre istoria Bisericii Ortodoxe Române, arheologie, biserici și mănăstiri, istorie medievală, modernă și contemporană, istoria mănăstirilor Secu și Neamț din perioadele medievală, modernă și contemporană.<br><br><b>English abstract:</b> This magazine contains information about the history of the Romanian Orthodox Church, archaeology, churches and monasteries, medieval, modern and contemporary history, the history of the Secu and Neamț monasteries from the medieval, modern and contemporary periods.","PeriodicalId":160959,"journal":{"name":"AARN: History & Ethnohistory (Topic)","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115438102","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Recently, lots of people are talking about visiting the Holy Land — Israel especially those who believe in Jesus Christ. In this paper, I will qualitatively review the historical background of the Holy Land, introduce why people like to visit Israel (reasons) together with the religion cultural affairs of Jews. Indeed, there are five types of travelling: leisure travel;
pilgrimage travel;
experiential travel;
diversionary mode;
experimental model.
I will discuss these visiting mode in details. In the research methodology, I will fully look into the revelation theology in the Bible, documentary analysis of churches that traveled Israel and the cluster sampling to question church followers who visit Holy Land. The quantitative part of the Holy Land travelling research will be discussed in the next thesis. It is hoped that, through the present study, one may catch the inspiration from our unique Christian God after the Holy Land visiting that leads to the behavior changes in their church lives. Practically, it is interesting to have research on how my HKLam theory may apply in the aforementioned situation. This is because the Holy Land travelling to Israel may be hypothesized as a role of mathematical linear transformation between God’s inspiration and behavioral changes. In such a case, we can distinguish what the real God’s inspiration is and eliminate those evil ones from the dark side.
{"title":"A Qualitative Visit to Holy Land — Israel","authors":"K. Lam","doi":"10.2139/ssrn.3688643","DOIUrl":"https://doi.org/10.2139/ssrn.3688643","url":null,"abstract":"Recently, lots of people are talking about visiting the Holy Land — Israel especially those who believe in Jesus Christ. In this paper, I will qualitatively review the historical background of the Holy Land, introduce why people like to visit Israel (reasons) together with the religion cultural affairs of Jews. Indeed, there are five types of travelling:<br>leisure travel;<br><br>pilgrimage travel;<br><br>experiential travel;<br><br>diversionary mode;<br><br>experimental model.<br><br>I will discuss these visiting mode in details. In the research methodology, I will fully look into the revelation theology in the Bible, documentary analysis of churches that traveled Israel and the cluster sampling to question church followers who visit Holy Land. The quantitative part of the Holy Land travelling research will be discussed in the next thesis. It is hoped that, through the present study, one may catch the inspiration from our unique Christian God after the Holy Land visiting that leads to the behavior changes in their church lives. Practically, it is interesting to have research on how my HKLam theory may apply in the aforementioned situation. This is because the Holy Land travelling to Israel may be hypothesized as a role of mathematical linear transformation between God’s inspiration and behavioral changes. In such a case, we can distinguish what the real God’s inspiration is and eliminate those evil ones from the dark side.","PeriodicalId":160959,"journal":{"name":"AARN: History & Ethnohistory (Topic)","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124842458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We revisit the link between demographic pressure and economic conditions in pre-Famine Ireland and harness highly disaggregated parish-level data from the 1841 census in our analysis. The results indicate that on the eve of the Great Irish Famine of the 1840s, population pressure was positively associated with two measures of poverty-illiteracy and the prevalence of poor-quality housing. Malthus mattered in the sense that our results indicate that a "no population growth" scenario between 1800 and 1841 would have led to a 6% improvement in poor-quality housing and a 4% reduction in illiteracy. However, the strength of this relationship is reduced when additional explanatory factors are considered, and factors relating to location and economic geography offer greater explanatory power. Incorporation of data from the 1821 census reveals that in the two decades before 1841, population growth was fastest in areas under less population pressure, supporting the notion that preventive check forces were at play. These findings are consistent with some elements of Malthusian theory, although ultimately they refute the notion that overpopulation was the principal cause of pre-Famine Irish poverty.
{"title":"Population and Poverty in Ireland on the Eve of the Great Famine","authors":"A. Fernihough, C. Ó Gráda","doi":"10.2139/ssrn.3296291","DOIUrl":"https://doi.org/10.2139/ssrn.3296291","url":null,"abstract":"We revisit the link between demographic pressure and economic conditions in pre-Famine Ireland and harness highly disaggregated parish-level data from the 1841 census in our analysis. The results indicate that on the eve of the Great Irish Famine of the 1840s, population pressure was positively associated with two measures of poverty-illiteracy and the prevalence of poor-quality housing. Malthus mattered in the sense that our results indicate that a \"no population growth\" scenario between 1800 and 1841 would have led to a 6% improvement in poor-quality housing and a 4% reduction in illiteracy. However, the strength of this relationship is reduced when additional explanatory factors are considered, and factors relating to location and economic geography offer greater explanatory power. Incorporation of data from the 1821 census reveals that in the two decades before 1841, population growth was fastest in areas under less population pressure, supporting the notion that preventive check forces were at play. These findings are consistent with some elements of Malthusian theory, although ultimately they refute the notion that overpopulation was the principal cause of pre-Famine Irish poverty.","PeriodicalId":160959,"journal":{"name":"AARN: History & Ethnohistory (Topic)","volume":"171 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124151982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Was 1986 Nobel Laureate James Buchanan an intellectual heir of South Carolina slavery apologist and political thinker John C. Calhoun? Further, was Buchanan’s worldview shaped by segregationist Nashville Agrarian poet Donald Davidson? These are claims made by historian Nancy MacLean in her 2017 Democracy in Chains; however, documentary evidence from Buchanan’s Collected Works and other sources suggests that Calhoun and Davidson were not among his influences and that, therefore, MacLean’s attempt to locate Buchanan within the segregationist tradition in Southern political thinking is not supported by the historical record.
1986年诺贝尔奖得主詹姆斯·布坎南是南卡罗来纳州奴隶制辩护者和政治思想家约翰·c·卡尔霍恩的智力继承人吗?此外，布坎南的世界观是由种族隔离主义者纳什维尔农业诗人唐纳德·戴维森塑造的吗?这些是历史学家南希·麦克莱恩(Nancy MacLean)在2017年出版的《枷锁中的民主》(Democracy in Chains)一书中提出的主张;然而，来自布坎南作品集和其他来源的文献证据表明，卡尔霍恩和戴维森并没有受到他的影响，因此，麦克莱恩试图将布坎南置于南方政治思想中的种族隔离主义传统中是没有历史记录支持的。
{"title":"Situating Southern Influences in James M. Buchanan and Modern Public Choice Economics","authors":"Art Carden, Vincent J. Geloso, Phillip W. Magness","doi":"10.2139/SSRN.3008867","DOIUrl":"https://doi.org/10.2139/SSRN.3008867","url":null,"abstract":"Was 1986 Nobel Laureate James Buchanan an intellectual heir of South Carolina slavery apologist and political thinker John C. Calhoun? Further, was Buchanan’s worldview shaped by segregationist Nashville Agrarian poet Donald Davidson? These are claims made by historian Nancy MacLean in her 2017 Democracy in Chains; however, documentary evidence from Buchanan’s Collected Works and other sources suggests that Calhoun and Davidson were not among his influences and that, therefore, MacLean’s attempt to locate Buchanan within the segregationist tradition in Southern political thinking is not supported by the historical record.","PeriodicalId":160959,"journal":{"name":"AARN: History & Ethnohistory (Topic)","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131315058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the course of the Middle ages, the Copts experienced a variety of drastic changes in the attitude of Muslim rulers towards them, from confidence to disgrace. The latter included not only the increasingly rigorous tax policies, but also social and domestic constraints, which can be surely defined as religious discrimination. Though the Copts managed to regain the trust of the authorities by their profound skills in administrative and courtly functions and, of course, compromise in terms of religion, which allowed them to enjoy high ranks and other benefits of their proximity to the Egyptian court. This, in its turn, made them an outstanding social group and can be considered “positive discrimination” in contrast with the definitely negative discrimination based on confessional conditions. The question of the balance between positive and negative discrimination as an instrument of regulating intrastate social cooperation can be crucial for understanding the specific of these relationships during the described period. So, the main goal of this work is to trace historical precedents which can be considered either negative or positive discrimination, and their suppositional influence on the Copts’ turning into a minority
{"title":"Traits of Negative and Positive Discrimination in the Relationships between Coptic Community and Muslim Authorities of Medieval Egypt","authors":"A. Ivanova","doi":"10.2139/ssrn.2940229","DOIUrl":"https://doi.org/10.2139/ssrn.2940229","url":null,"abstract":"In the course of the Middle ages, the Copts experienced a variety of drastic changes in the attitude of Muslim rulers towards them, from confidence to disgrace. The latter included not only the increasingly rigorous tax policies, but also social and domestic constraints, which can be surely defined as religious discrimination. Though the Copts managed to regain the trust of the authorities by their profound skills in administrative and courtly functions and, of course, compromise in terms of religion, which allowed them to enjoy high ranks and other benefits of their proximity to the Egyptian court. This, in its turn, made them an outstanding social group and can be considered “positive discrimination” in contrast with the definitely negative discrimination based on confessional conditions. The question of the balance between positive and negative discrimination as an instrument of regulating intrastate social cooperation can be crucial for understanding the specific of these relationships during the described period. So, the main goal of this work is to trace historical precedents which can be considered either negative or positive discrimination, and their suppositional influence on the Copts’ turning into a minority","PeriodicalId":160959,"journal":{"name":"AARN: History & Ethnohistory (Topic)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130690596","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Drawing upon insights from public choice political economy and an examination of historical records, this paper posits an explanation for the causes of secession by the original seven members of the Confederacy in 1860-61. Secession is examined as a Hirschman exit, intended primarily to shore up and secure the waning federal subsidies and enforcement expenditures that had been afforded to plantation slavery in previous decades. Fears over the impending decline of these subsidies and protections explain the decision to withdraw from the Union, even though slavery itself was, legally, "much more secure in the Union than out of it," to quote Confederate Vice President Alexander H. Stephens. The premises of secession are most evident in southern declarations complaining of the non-enforcement of the Fugitive Slave Act, the instigation of slave insurrections, and the decline of southern political clout. These emphases suggest the perceived threat to slavery was more readily realized in its legal enforcement than in the oft-emphasized territorial question.
{"title":"A Paradox of Secessionism: Slavery and the Confederate Security State","authors":"Phillip W. Magness","doi":"10.2139/SSRN.2639529","DOIUrl":"https://doi.org/10.2139/SSRN.2639529","url":null,"abstract":"Drawing upon insights from public choice political economy and an examination of historical records, this paper posits an explanation for the causes of secession by the original seven members of the Confederacy in 1860-61. Secession is examined as a Hirschman exit, intended primarily to shore up and secure the waning federal subsidies and enforcement expenditures that had been afforded to plantation slavery in previous decades. Fears over the impending decline of these subsidies and protections explain the decision to withdraw from the Union, even though slavery itself was, legally, \"much more secure in the Union than out of it,\" to quote Confederate Vice President Alexander H. Stephens. The premises of secession are most evident in southern declarations complaining of the non-enforcement of the Fugitive Slave Act, the instigation of slave insurrections, and the decline of southern political clout. These emphases suggest the perceived threat to slavery was more readily realized in its legal enforcement than in the oft-emphasized territorial question.","PeriodicalId":160959,"journal":{"name":"AARN: History & Ethnohistory (Topic)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115499321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper introduces and describes a new city-level data set on political institutions in pre-modern Europe. To be precise, it presents three variables reporting the prevalence of the different existing types of participative political institutions between 800 AD and 1800 AD in 104 cities in central Europe (Alsace-Lorrain, Austria, Belgium, Germany, the Netherlands and the German-speaking parts of Switzerland). According to the historical studies consulted the three included measures (intensity of guild participation in the city council, participative election procedures and the existence of institutionalized burgher representation) represent the universe of existing political institutions in cities in this era. This new data set is potentially useful for advancing knowledge in various ongoing research debates about e.g., the impact of political institutions and regimes on city development, the effects of guilds, the relationship of economic and political institutions and the debate about the advantages or disadvantages of city states relative to territorial states.
{"title":"Participative Political Institutions in Pre-Modern Europe. Introducing a New Database","authors":"Fabian Wahl","doi":"10.2139/ssrn.2498047","DOIUrl":"https://doi.org/10.2139/ssrn.2498047","url":null,"abstract":"This paper introduces and describes a new city-level data set on political institutions in pre-modern Europe. To be precise, it presents three variables reporting the prevalence of the different existing types of participative political institutions between 800 AD and 1800 AD in 104 cities in central Europe (Alsace-Lorrain, Austria, Belgium, Germany, the Netherlands and the German-speaking parts of Switzerland). According to the historical studies consulted the three included measures (intensity of guild participation in the city council, participative election procedures and the existence of institutionalized burgher representation) represent the universe of existing political institutions in cities in this era. This new data set is potentially useful for advancing knowledge in various ongoing research debates about e.g., the impact of political institutions and regimes on city development, the effects of guilds, the relationship of economic and political institutions and the debate about the advantages or disadvantages of city states relative to territorial states.","PeriodicalId":160959,"journal":{"name":"AARN: History & Ethnohistory (Topic)","volume":"250 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127977425","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
When the Qing Empire collapsed in 1911, military groups moved to the forefront. The power of regional warlords bloomed during 1916-28, splitting China into disparate fiefdoms. The fragmentation of China largely defined the course of events in this country through all 20 century, so explaining the origins of the warlord era is important. This paper documents the prerequisites of Republican warlordism during 1850s-1900s.Through their analysis the paper argues for the direct linkage between Qing-era literati governors and Republican-era military warlords. Since the imperial government failed to crush the Taiping Rebellion, local elites gained military experience and influence, thus becoming a cradle for China’s future break-up.
{"title":"The Cradle of Chaos: Metamorphosis of Chinese Elite, 1850s-1900s","authors":"N. Vul","doi":"10.2139/ssrn.2590332","DOIUrl":"https://doi.org/10.2139/ssrn.2590332","url":null,"abstract":"When the Qing Empire collapsed in 1911, military groups moved to the forefront. The power of regional warlords bloomed during 1916-28, splitting China into disparate fiefdoms. The fragmentation of China largely defined the course of events in this country through all 20 century, so explaining the origins of the warlord era is important. This paper documents the prerequisites of Republican warlordism during 1850s-1900s.Through their analysis the paper argues for the direct linkage between Qing-era literati governors and Republican-era military warlords. Since the imperial government failed to crush the Taiping Rebellion, local elites gained military experience and influence, thus becoming a cradle for China’s future break-up.","PeriodicalId":160959,"journal":{"name":"AARN: History & Ethnohistory (Topic)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126262911","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
I investigate the consequences of long-run persistency of a society’s preferences for cultural goods. Historical cultural activity is approximated with the frequency of births of music composers during the Renaissance and is linked with contemporary measures of cultural activity in Italian provinces. Areas with a one percent higher number of composer births nowadays show an up to 0.29% higher supply of classical concerts and 0.16% more opera performances. Classical concerts and opera performances have also rather bigger audiences and obtain greater revenues in provinces that have been culturally active in the past. Today, those provinces also exhibit a somewhat lower supply of other forms of entertainment (e.g., sport events), thereby implying a tantalising divergence in societies’ cultural preferences which is attributable to events rooted in the past. It is also shown that the geography of composer births is remarkably persistent over a period of seven centuries.
{"title":"Historical Origins of Cultural Supply in Italy","authors":"K. Borowiecki","doi":"10.2139/ssrn.2569626","DOIUrl":"https://doi.org/10.2139/ssrn.2569626","url":null,"abstract":"I investigate the consequences of long-run persistency of a society’s preferences for cultural goods. Historical cultural activity is approximated with the frequency of births of music composers during the Renaissance and is linked with contemporary measures of cultural activity in Italian provinces. Areas with a one percent higher number of composer births nowadays show an up to 0.29% higher supply of classical concerts and 0.16% more opera performances. Classical concerts and opera performances have also rather bigger audiences and obtain greater revenues in provinces that have been culturally active in the past. Today, those provinces also exhibit a somewhat lower supply of other forms of entertainment (e.g., sport events), thereby implying a tantalising divergence in societies’ cultural preferences which is attributable to events rooted in the past. It is also shown that the geography of composer births is remarkably persistent over a period of seven centuries.","PeriodicalId":160959,"journal":{"name":"AARN: History & Ethnohistory (Topic)","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127558186","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Since China’s ‘reform and opening up’ policy began in 1978 there has been increasing interest in how Chinese business activity was organised during the era before the imposition of central planning under Chairman Mao. Some business archives from that era have now been discovered and examined by Chinese scholars but the businesses and their accounts have mostly been of a relatively simple nature or have clearly reflected the increasing influence of Western businesses (and Western double-entry bookkeeping [DEB]) that was disseminated through the ‘treaty ports’ (such as Shanghai) established from around the middle of the 19th century following the Opium Wars. In this paper we report our exploration into the original account books contained in the archive of Tŏng Tai Shēng (‘TTS’), which has recently been discovered and is the largest such archive examined so far. It yields important data about economic activity but our focus here is on the accounting practices it reveals. TTS was a substantial ‘grocery/merchant-banking’ business in northern China and its surviving books span a period from the late 18th century to the middle of the 19th century. They may therefore be regarded as representing primarily ‘indigenous’ Chinese bookkeeping practices. We set out the various kinds of accounts that were kept and what can be reconstructed of the interrelationships between daily running records and the various ‘ledger’ accounts for customers and suppliers (including loans at interest) and of the process by which financial statements were produced. We give illustrations of important accounts and also explain the specialist system of numerals used for accounting purposes, the Sūzhōu măzi [苏州码字]. Given the claims that have repeatedly been made for the importance of DEB for capitalism’s development in the West, our findings from examining this extensive collection of original account books are important for understanding the nature of Chinese bookkeeping and accounting and its role in China’s economic development.
自1978年中国开始实行“改革开放”政策以来，人们对毛主席实施中央计划经济之前的中国商业活动是如何组织的越来越感兴趣。那个时代的一些商业档案现在已经被中国学者发现和研究，但这些商业和它们的账目大多是相对简单的性质，或者清楚地反映了西方商业(和西方复式记账法[DEB])日益增长的影响，这些商业(和西方复式记账法[DEB])是通过鸦片战争后19世纪中叶建立的“通商口岸”(如上海)传播的。在本文中，我们报告了我们对Tŏng Tai Shēng (' TTS ')档案中包含的原始账簿的探索，该档案是最近发现的，是迄今为止检查过的最大的此类档案。它提供了有关经济活动的重要数据，但我们这里的重点是它所揭示的会计实践。TTS在中国北方是一家规模可观的“杂货/商业银行”业务，其现存的书籍涵盖了18世纪末至19世纪中叶的时期。因此，它们可能被认为主要代表了“本土”的中国簿记做法。我们列出了保留的各种账户，以及日常运行记录与客户和供应商的各种“分类账”账户(包括利息贷款)之间的相互关系，以及财务报表生成的过程。我们给出了重要账目的插图，并解释了用于会计目的的专业数字系统，Sūzhōu数目字。鉴于人们一再声称DEB对西方资本主义发展的重要性，我们通过研究大量原始账簿的发现对于理解中国簿记和会计的本质及其在中国经济发展中的作用非常重要。
{"title":"The Development of Chinese Accounting and Bookkeeping Before 1850: Insights from the Tŏng Tài Shēng Business Account Books (1798-1850)","authors":"W. Yuan, R. Macve, Debin Ma","doi":"10.2139/ssrn.2606217","DOIUrl":"https://doi.org/10.2139/ssrn.2606217","url":null,"abstract":"Since China’s ‘reform and opening up’ policy began in 1978 there has been increasing interest in how Chinese business activity was organised during the era before the imposition of central planning under Chairman Mao. Some business archives from that era have now been discovered and examined by Chinese scholars but the businesses and their accounts have mostly been of a relatively simple nature or have clearly reflected the increasing influence of Western businesses (and Western double-entry bookkeeping [DEB]) that was disseminated through the ‘treaty ports’ (such as Shanghai) established from around the middle of the 19th century following the Opium Wars. In this paper we report our exploration into the original account books contained in the archive of Tŏng Tai Shēng (‘TTS’), which has recently been discovered and is the largest such archive examined so far. It yields important data about economic activity but our focus here is on the accounting practices it reveals. TTS was a substantial ‘grocery/merchant-banking’ business in northern China and its surviving books span a period from the late 18th century to the middle of the 19th century. They may therefore be regarded as representing primarily ‘indigenous’ Chinese bookkeeping practices. We set out the various kinds of accounts that were kept and what can be reconstructed of the interrelationships between daily running records and the various ‘ledger’ accounts for customers and suppliers (including loans at interest) and of the process by which financial statements were produced. We give illustrations of important accounts and also explain the specialist system of numerals used for accounting purposes, the Sūzhōu măzi [苏州码字]. Given the claims that have repeatedly been made for the importance of DEB for capitalism’s development in the West, our findings from examining this extensive collection of original account books are important for understanding the nature of Chinese bookkeeping and accounting and its role in China’s economic development.","PeriodicalId":160959,"journal":{"name":"AARN: History & Ethnohistory (Topic)","volume":"159 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121445876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
扫码关注我们
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号