منابع مشابه
On the curious historical coincidence of algebra and double-entry bookkeeping
The emergence of symbolic algebra is probably the most important methodological innovation in mathematics since the Euclidean axiomatic method in geometry. Symbolic algebra accomplished much more than the introduction of symbols in mathematics. It allowed for the abstraction and generalization of the concepts of number, quantity and magnitude. It led to the acceptance of negative numbers and im...
متن کاملHistorical Note: Did double-entry bookkeeping contribute to economic development, specifically the introduction of capitalism?
The purpose of this note is to offer a broad historical setting in which to review Yamey’s criticisms of Sombart and other historians regarding the significance they attributed to the introduction of double-entry bookkeeping for economic development. In a series of articles Yamey (1947, 1949, 1959, and1964, for example) challenged their views of the importance of double-entry bookkeeping to eco...
متن کاملThe Wider Viewpoint of Early Bookkeeping Texts
This paper re-evaluates the scope of selected early bookkeeping texts, in order to address commonly held and well-documented misconceptions regarding the nature of those texts. Specifically, it reviews the content of Pacioli’s treatise of 1494, of Mellis (1588), Peele (1553) and Weddington (1567) to demonstrate that these texts were prepared by authors with an awareness of the commercial realit...
متن کاملAdmission Effects on the Flow Behaviour of a Double Entry Turbocharger Turbine
Dual turbocharger turbine is fed by an unequal out-of-phase mass flow charge almost all the time which have significant effects on its performance parameters and flow phenomena which are not well known. Besides fully understanding the flow behavior in the radial turbine suffers from lack of detailed information about the secondary flows. This article studies the secondary flow structure within ...
متن کاملIncremental Reasoning in EL+ without Bookkeeping
We describe a method for updating the classification of ontologies expressed in the EL family of Description Logics after some axioms have been added or deleted. While incremental classification modulo additions is relatively straightforward, handling deletions is more problematic since it requires retracting logical consequences that no longer hold. Known algorithms address this problem using ...
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ژورنال
عنوان ژورنال: J-ISCAN: Journal of Islamic Accounting Research
سال: 2019
ISSN: 2775-0507,2721-5474
DOI: 10.52490/j-iscan.v1i1.691