scholarly journals Contributions of early Muslim scholars to originality of bookkeeping-system

2016 ◽  
Vol 13 (3) ◽  
pp. 543-560 ◽  
Author(s):  
Sherif El-Halaby ◽  
Khaled Hussainey

We explored the early Muslim scholars’ contributions to the originality of the Bookkeeping system by comparing the contributions of Western academics with those of Muslim scholars. We investigated, also, the knowledge transfer between East and West and how the early Muslims scholars’ contributions were part of the fundamentals of the Bookkeeping System. A surveying most of essays that concentrating on developments in the historical bookkeeping literature as well as reviewing historical literature about transfer knowledge between East and West. We found that Muslim scholars’ contributions to the originality of the Bookkeeping system could be divided into three stages. Firstly, it began with the foundation of Islam in 610; this sets up the basics of the Bookkeeping System. Secondly, Al-Khwarizmi sets up a comprehensive Bookkeeping System in 976. Thirdly, during the period 1332 to 1418, Al-Nuwayri and Al-Qalqashandi completed the structure of the Bookkeeping System. We found, also, that, from the 8th to the 15th centuries, Muslim scholars represented a knowledge bridge for the West suggesting that Luca Pacioli’s work was the outcomes of the Muslim scholars’ contributions. It is the first study that links the originality of Bookkeeping system with transfer knowledge between East and West. It is the first research that compare between East and West’ contributions towards Bookkeeping’ pyramid

Author(s):  
Amer Al-Roubaie ◽  
Shafiq Alvi

Purpose – The purpose of this paper is to discuss the potential impact that collaboration between East and West could have on sustainable development. Greater emphasis in this paper will be placed on the benefit that developing countries gain from building collaborative relations with the West. Obtaining access to knowledge and technology will enable developing countries to speed up the process of socio-economic transformation and sustain development. Developing countries can leapfrog by making use of the existing knowledge in the West. Design/methodology/approach – This paper provides descriptive assessment of the relationship between East and West to foster growth and sustain development. The paper uses newly developed ideas to build capacity for knowledge transfer to create linkages and accelerate the process of economic growth. The approach to knowledge-based development requires the creation of an enabling environment driven by skills, innovation, institutions and ICT. Findings – The paper suggests that knowledge transfer enables developing countries to sustain development. Access to global/western knowledge allows developing countries to diversify their economic structure and increase productivity. Technological learning and knowledge absorption permit these countries to leapfrog by surpassing several stages in their development. Practical implications – Information in this paper provides insight into the merits of the new economy and the potential benefits that developing countries can obtain from participating in the global economy. Indigenous knowledge and local innovation are important for local development, which can be enhanced through technology transfer and knowledge dissemination. Originality/value – Unlike traditional economic theories in which capital and labor provide the main inputs in production, this paper discusses a new approach to development where knowledge, skills and innovation represent the main forces behind growth. The paper explores new ideas to generate linkage and sustain development.


EMPIRISMA ◽  
2016 ◽  
Vol 25 (1) ◽  
Author(s):  
Abdul Wahab Khalil

The Muslim minorities in the West who are currently dealing with a multitude of problem receives attention from Muslim scholars. Syaikh Yūsuf al-Qaraḍāwī is the first Muslim scholar who attempted to provide a solution to the problems, especially related to the implementation of religious teachings, as he outlined it in the framework of fiqh al-aqalliyāt. In principle, this is not something new in Islamic jurisprudence, because its legal sources are still the same. Nevertheless, this kind of fiqh is different in the sense that it does not merely talk about legal issues, but also the problems of theology and morals that the Muslim minorities in the West are currently dealing with in their relations with non-Muslims. Fiqh al-aqalliyyāt is also characterized by the use of the principle of al-taysīr as clearly prominent in the fatwās by Syaikh Yūsuf al-Qaraḍāwī, such as on the validity of both performing Friday prayer in the morning due to limited time for religious sermon (khuṭbah) and during ẓuhr time in some countries. This article will explore further this principle of al-taysīr in the Qaraḍāwī’s fiqh al-aqalliyyāt. Keywords: Yūsuf al-Qaraḍāwī, Fiqh al-Aqalliyāt, al-Taysīr


2016 ◽  
Vol 43 (2) ◽  
pp. 273-315 ◽  
Author(s):  
Ray Friedman ◽  
Ying-Yi Hong ◽  
Tony Simons ◽  
Shu-Cheng (Steve) Chi ◽  
Se-Hyung (David) Oh ◽  
...  

Behavioral integrity (BI)—a perception that a person acts in ways that are consistent with their words—has been shown to have an impact on many areas of work life. However, there have been few studies of BI in Eastern cultural contexts. Differences in communication style and the nature of hierarchical relationships suggest that spoken commitments are interpreted differently in the East and the West. We performed three scenario-based experiments that look at response to word–deed inconsistency in different cultures. The experiments show that Indians, Koreans, and Taiwanese do not as readily revise BI downward following a broken promise as do Americans (Study 1), that the U.S.–Indian difference is especially pronounced when the speaker is a boss rather than a subordinate (Study 2), and that people exposed to both cultures adjust perceptions of BI based on the cultural context of where the speaking occurs (Study 3).


Author(s):  
Xu Yi-Bing ◽  
Li Quan-Cai ◽  
Cui Meng

Abstract Since its introduction from the West, social work has unprecedentedly developed in China in recent decades. Accordingly, existing definitions of social work became outdated quickly inevitably. Indigenisation offers a useful perspective for understanding the development of social work in the rapidly changing context of China. However, indigenisation is often regarded as a linear and unidirectional process of knowledge transfer and adoption from the West to third world countries, which easily results in local dynamics getting ignored. This article views indigenisation as the result of competition amongst different local stakeholders. By discussing social work in China presently and examining the performance of different stakeholders, we argue that Chinese social work differs from social work in the West to some extent, especially in terms of its professional value, which has been challenged. Finally, the article highlights the implications of China’s experience with social work for the international community.


1986 ◽  
Vol 10 (4) ◽  
pp. 399-425 ◽  
Author(s):  
Jerome S. Handler ◽  
Arthur C. Aufderheide ◽  
Robert S. Corruccini ◽  
Elizabeth M. Brandon ◽  
Lorentz E. Wittmers

Lead contact and lead poisoning have received scant attention in discussions of early West Indian societies but are potentially important issues in considering the health and medical problems of blacks. Although our discussion focuses on Barbados, the West Indian historical literature strongly suggests that our general findings are applicable to other Caribbean areas and have implications for understanding some of the disabilities of early white populations as well. In this paper we also seek to illustrate how bioanthropological and chemical analyses of slave skeletal remains and historical data can complement one another in defining and investigating various dimensions of slave life.


2012 ◽  
Vol 58 (211) ◽  
pp. 841-848 ◽  
Author(s):  
C.J.P.P. Smeets ◽  
W. Boot ◽  
A. Hubbard ◽  
R. Pettersson ◽  
F. Wilhelms ◽  
...  

AbstractWe present the design and first results from two experiments using a wireless subglacial sensor system (WiSe) that is able to transmit data through 2500 m thick ice. Energy consumption of the probes is minimized, enabling the transmission of data for at least 10 years. In July 2010 the first prototype of the system was used to measure subglacial pressure at the base and a temperature profile consisting of 23 probes in two 600 m deep holes at Russell Glacier, a land-terminating part of the West Greenland ice sheet near Kangerlussuaq. The time series of subglacial pressure show very good agreement between data from the WiSe system and the wired reference system. The wireless-measured temperature data were validated by comparison with the theoretical decrease of melting point with water pressure inside the water-filled hole directly after installation. To test the depth range of the WiSe system a second experiment using three different probe types and two different surface antennas was performed inside the 2537 m deep hole at NEEM. It is demonstrated that, with the proper combination of transmission power and surface antenna type, the WiSe system transmits data through 2500 m thick ice.


2020 ◽  
Vol 2 (1) ◽  
pp. 33-42
Author(s):  
Gita Sispratiwi Faja ◽  
Nyoman Miyarta Yasa

The National Agency for the Control of Britain (BNPB) noted that 515 people died from the earthquake in Lombok, West Nusa Tenggara (NTB). Seeing this problem, the author wants to make an animation of earthquake disaster relief procedures that will be used by the BPBD as an additional medium for socializing and delivering information to increase public knowledge about procedures for saving earthquake disasters, especially children. In the process of making this animation using the pipeline method which includes three stages, namely the first stage of pre-production, the second stage of production The third stage of post-production. After doing all the stages are expected to be able to produce animation procedures for earthquake disaster rescue for children. So that this animated video can be used as a media for information dissemination or information delivery by the West Nusa Tenggara Province BPBD office which is more effective for introducing elementary school students. To determine the feasibility of the animation that was made, a beta test was conducted by submitting questionnaires to 30 respondents. The results obtained are animated procedures for rescuing earthquake disasters for children to be used as media for information dissemination or delivery of information by the West Nusa Tenggara Province BPBD office.


Author(s):  
Lucianna Benincasa

In this qualitative study of school discourse on national day commemorations, focus is on the "social creativity strategies" through which group members can improve their social identity. Discourse analysis was carried out on thirty-nine teachers' speeches delivered in Greek schools between 1998 and 2004. The speakers scorn rationality and logic, stereotypically attributed to "the West" (a "West" which is perceived not to include Greece), as cold and not human. The Greeks' successful national struggles are presented instead as the result of irrationality. They claim irrationality to be the most human and thus the most valuable quality, which places Greece first in the world hierarchy. The results are further discussed in terms of their implications for learning and teaching in the classroom, as well as for policy and research.


2018 ◽  
Vol 2 (2) ◽  
pp. 169-241
Author(s):  
Volker W. Framenau ◽  
Barbara C. Baehr

The wolf spider (Lycosidae Sundevall, 1833) genusArtoriaThorell, 1877 is revised for New South Wales and the Australian Capital Territory, Australia, to include 34 species, 21 of which are new to science:A.albopilata(Urquhart, 1893),A.altaFramenau 2004,A.beaurysp. n.,A.barringtonensissp. n.,A.belfordensissp. n.,A.berenice(L. Koch, 1877),A.bondisp. n.,A.boodereesp. n.,A.comleroisp. n.,A.corowasp. n.,A.equipalussp. n.,A.extraordinariasp. n.,A.flavimanaSimon, 1909,A.gloriosa(Rainbow, 1920),A.grahammilledgeisp. n.,A.helensmithaesp. n.,A.howquaensisFramenau, 2002,A.kanangrasp. n.,A.kerewongsp. n.,A.lineata(L. Koch, 1877),A.marootasp. n.,A.mckayiFramenau, 2002,A.mungosp. n.,A.munmorahsp. n.,A.myallensissp. n.,A.quadrataFramenau, 2002,A.slatyerisp. n.,A.streperasp. n.,A.taeniiferaSimon, 1909,A.teraniasp. n.,A.triangularisFramenau, 2002,A.ulrichiFramenau, 2002,A.victoriensisFramenau, Gotch & Austin, 2006, andA.wilkieisp. n.LycosapruinosaL. Koch, 1877, currently listed inArtoria, is considered a nomen dubium.Artoriaare largely forest dwellers, although some species have preferences for more open areas such as riparian or coastal environments or grasslands. Consequently, the genus mainly occurs east and west along the Great Dividing Range, although some species can be found into the Riverina, Cobar Peneplain and Darling Riverine Plains IBRA regions to the west.


2019 ◽  
Vol 62 (5) ◽  
pp. 7-26
Author(s):  
Rimma I. Sokolova

The article discusses such a new phenomenon of modernity as the rehabilitation of utopia, which has not yet become widespread, but it is a serious symptom of the crisis of civilization in Russia and in the West. It is shown that attempts to rehabilitate utopia are associated with the situation of crisis, uncertainty, unpredictability caused by the ongoing transformations of the modern epoch. Under these conditions, the utopia is not only a reflection of the existing situation but also an opportunity for the formation of new ideas and the reduction of uncertainty. Many astute researchers in both the West and Russia demonstrate a positive attitude towards utopia, as they see the opportunities offered by utopia, especially in times of crisis. It is noted that in Russia there is a gradual overcoming of the negative attitude to utopia, which was associated with the collapsed socialist system. A summary history of utopia shows that utopia is a significant factor in history that accompanies the development of mankind throughout history. Despite this, in the earlier decades of the 20th century and the beginning of 21st century the “death of utopia” was declared, it was driven by ideological and political reasons and by globalization in general. Meanwhile, at present its importance is again actualized in relation to the complex international situation. Therefore, both in the West and in Russia there is a growing demand for the ideal concepts of the future of human existence in the form of utopia.


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