Merdiban
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Merdiban
Merdiban was an accounting method used by the Ottoman empire, Abbasid empire, and Ilkhanate; especially for recording tax payments and liabilities. Etymology The word "Merdiban" is derived from "merdiven", a word of Persian origin, meaning "''staircase''" or "''ladder''". The Ottomans themselves generally called this method "muhasebe usulü" (method of accounting). History Abbasid accounting techniques were inherited by the Ilkhanate and then the Ottoman Empire; spanning several centuries until modern double-entry accounting was adopted post- Tanzimat. Merdiban originated in the Abbasid Caliphate; the first likely example has been found in an eighth-century government document. After the conquest of Baghdad by Mongol forces in 1258, many Persian and Arab officials were employed by the Ikhanate. As the Mongols lacked strong state institutions, local systems were adopted, including accounting techniques. For instance, the Abbasids had a kind of daily ledger called a Defter-ul Yevm ...
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Ottoman Empire
The Ottoman Empire, * ; is an archaic version. The definite article forms and were synonymous * and el, Оθωμανική Αυτοκρατορία, Othōmanikē Avtokratoria, label=none * info page on book at Martin Luther University) // CITED: p. 36 (PDF p. 38/338) also known as the Turkish Empire, was an empire that controlled much of Southeast Europe, Western Asia, and Northern Africa between the 14th and early 20th centuries. It was founded at the end of the 13th century in northwestern Anatolia in the town of Söğüt (modern-day Bilecik Province) by the Turkoman tribal leader Osman I. After 1354, the Ottomans crossed into Europe and, with the conquest of the Balkans, the Ottoman beylik was transformed into a transcontinental empire. The Ottomans ended the Byzantine Empire with the conquest of Constantinople in 1453 by Mehmed the Conqueror. Under the reign of Suleiman the Magnificent, the Ottoman Empire marked the peak of its power and prosperity, as well a ...
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Abbasid Empire
The Abbasid Caliphate ( or ; ar, الْخِلَافَةُ الْعَبَّاسِيَّة, ') was the third caliphate to succeed the Islamic prophet Muhammad. It was founded by a dynasty descended from Muhammad's uncle, Abbas ibn Abdul-Muttalib (566–653 CE), from whom the dynasty takes its name. They ruled as caliphs for most of the caliphate from their capital in Baghdad in modern-day Iraq, after having overthrown the Umayyad Caliphate in the Abbasid Revolution of 750 CE (132  AH). The Abbasid Caliphate first centered its government in Kufa, modern-day Iraq, but in 762 the caliph Al-Mansur founded the city of Baghdad, near the ancient Babylonian capital city of Babylon. Baghdad became the center of science, culture and invention in what became known as the Golden Age of Islam. This, in addition to housing several key academic institutions, including the House of Wisdom, as well as a multiethnic and multi-religious environment, garnered it a worldwide reputation as t ...
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Ilkhanate
The Ilkhanate, also spelled Il-khanate ( fa, ایل خانان, ''Ilxānān''), known to the Mongols as ''Hülegü Ulus'' (, ''Qulug-un Ulus''), was a khanate established from the southwestern sector of the Mongol Empire. The Ilkhanid realm, officially known as ''Iranzamin'' (), was ruled by the Mongol House of Hulagu. Hulagu Khan, the son of Tolui and grandson of Genghis Khan, inherited the Middle Eastern part of the Mongol Empire after his brother Möngke Khan died in 1260. Its core territory lies in what is now part of the countries of Iran, Azerbaijan, and Turkey. At its greatest extent, the Ilkhanate also included parts of modern Iraq, Syria, Armenia, Georgia, Afghanistan, Turkmenistan, Pakistan, part of modern Dagestan, and part of modern Tajikistan. Later Ilkhanate rulers, beginning with Ghazan in 1295, converted to Islam. In the 1330s, the Ilkhanate was ravaged by the Black Death. Its last khan Abu Sa'id died in 1335, after which the khanate disintegrated. The ...
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Taxation
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs. The first known taxation took place in Ancient Egypt around 3000–2800 BC. A failure to pay in a timely manner ( non-compliance), along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent. Most countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government. Some levy a flat percentage rate of taxation on personal annual income, bu ...
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Ottoman Empire
The Ottoman Empire, * ; is an archaic version. The definite article forms and were synonymous * and el, Оθωμανική Αυτοκρατορία, Othōmanikē Avtokratoria, label=none * info page on book at Martin Luther University) // CITED: p. 36 (PDF p. 38/338) also known as the Turkish Empire, was an empire that controlled much of Southeast Europe, Western Asia, and Northern Africa between the 14th and early 20th centuries. It was founded at the end of the 13th century in northwestern Anatolia in the town of Söğüt (modern-day Bilecik Province) by the Turkoman tribal leader Osman I. After 1354, the Ottomans crossed into Europe and, with the conquest of the Balkans, the Ottoman beylik was transformed into a transcontinental empire. The Ottomans ended the Byzantine Empire with the conquest of Constantinople in 1453 by Mehmed the Conqueror. Under the reign of Suleiman the Magnificent, the Ottoman Empire marked the peak of its power and prosperity, as well a ...
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Tanzimat
The Tanzimat (; ota, تنظيمات, translit=Tanzimāt, lit=Reorganization, ''see'' nizām) was a period of reform in the Ottoman Empire that began with the Gülhane Hatt-ı Şerif in 1839 and ended with the First Constitutional Era in 1876. The Tanzimat era began with the purpose, not of radical transformation, but of modernization, desiring to consolidate the social and political foundations of the Ottoman Empire. It was characterised by various attempts to modernise the Ottoman Empire and to secure its territorial integrity against internal nationalist movements and external aggressive powers. The reforms encouraged Ottomanism among the diverse ethnic groups of the Empire and attempted to stem the tide of the rise of nationalism in the Ottoman Empire. Historian Hans-Lukas Kieser has argued that the reforms led to "the rhetorical promotion of equality of non-Muslims with Muslims on paper vs. the primacy of Muslims in practice"; other historians have argued that the ab ...
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Abbasid Caliphate
The Abbasid Caliphate ( or ; ar, الْخِلَافَةُ الْعَبَّاسِيَّة, ') was the third caliphate to succeed the Islamic prophet Muhammad. It was founded by a dynasty descended from Muhammad's uncle, Abbas ibn Abdul-Muttalib (566–653 CE), from whom the dynasty takes its name. They ruled as caliphs for most of the caliphate from their capital in Baghdad in modern-day Iraq, after having overthrown the Umayyad Caliphate in the Abbasid Revolution of 750 CE (132  AH). The Abbasid Caliphate first centered its government in Kufa, modern-day Iraq, but in 762 the caliph Al-Mansur founded the city of Baghdad, near the ancient Babylonian capital city of Babylon. Baghdad became the center of science, culture and invention in what became known as the Golden Age of Islam. This, in addition to housing several key academic institutions, including the House of Wisdom, as well as a multiethnic and multi-religious environment, garnered it a worldwide reputation as ...
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Baghdad
Baghdad (; ar, بَغْدَاد , ) is the capital of Iraq and the second-largest city in the Arab world after Cairo. It is located on the Tigris near the ruins of the ancient city of Babylon and the Sassanid Persian capital of Ctesiphon. In 762 CE, Baghdad was chosen as the capital of the Abbasid Caliphate, and became its most notable major development project. Within a short time, the city evolved into a significant cultural, commercial, and intellectual center of the Muslim world. This, in addition to housing several key academic institutions, including the House of Wisdom, as well as a multiethnic and multi-religious environment, garnered it a worldwide reputation as the "Center of Learning". Baghdad was the largest city in the world for much of the Abbasid era during the Islamic Golden Age, peaking at a population of more than a million. The city was largely destroyed at the hands of the Mongol Empire in 1258, resulting in a decline that would linger through many centu ...
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Ghazan
Mahmud Ghazan (5 November 1271 – 11 May 1304) (, Ghazan Khan, sometimes archaically spelled as Casanus by the Westerners) was the seventh ruler of the Mongol Empire's Ilkhanate division in modern-day Iran from 1295 to 1304. He was the son of Arghun, grandson of Abaqa Khan and great-grandson of Hulagu Khan, continuing a long line of rulers who were direct descendants of Genghis Khan. Considered the most prominent of the Ilkhans, he is perhaps best known for converting to Islam and meeting Imam Ibn Taymiyya in 1295 when he took the throne, marking a turning point for the dominant religion of the Mongols in Western Asia (Iran, Iraq, Anatolia and Transcaucasia). One of his many principal wives was Kököchin, a Mongol princess (originally betrothed to Ghazan's father Arghun before his death) sent by his great-uncle Kublai Khan. Military conflicts during Ghazan's reign included war with the Egyptian Mamluks for control of Syria, and battles with the Turko-Mongol Chagatai K ...
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Double Entry Accounting
A double is a look-alike or doppelgänger; one person or being that resembles another. Double, The Double or Dubble may also refer to: Film and television * Double (filmmaking), someone who substitutes for the credited actor of a character * ''The Double'' (1934 film), a German crime comedy film * ''The Double'' (1971 film), an Italian film * ''The Double'' (2011 film), a spy thriller film * ''The Double'' (2013 film), a film based on the Dostoevsky novella * '' Kamen Rider Double'', a 2009–10 Japanese television series ** Kamen Rider Double (character), the protagonist in a Japanese television series of the same name Food and drink * Doppio, a double shot of espresso * Dubbel, a strong Belgian Trappist beer or, more generally, a strong brown ale * A drink order of two shots of hard liquor in one glass * A "double decker", a hamburger with two patties in a single bun Games * Double, action in games whereby a competitor raises the stakes ** , in contract bridge ** Dou ...
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Madrasah
Madrasa (, also , ; Arabic: مدرسة , pl. , ) is the Arabic word for any type of educational institution, secular or religious (of any religion), whether for elementary instruction or higher learning. The word is variously transliterated ''Madrasah arifah'', ''medresa'', ''madrassa'', ''madraza'', ''medrese'', etc. In countries outside the Arab world, the word usually refers to a specific type of religious school or college for the study of the religion of Islam, though this may not be the only subject studied. In an architectural and historical context, the term generally refers to a particular kind of institution in the historic Muslim world which primarily taught Islamic law and jurisprudence (''fiqh''), as well as other subjects on occasion. The origin of this type of institution is widely credited to Nizam al-Mulk, a vizier under the Seljuks in the 11th century, who was responsible for building the first network of official madrasas in Iran, Mesopotamia, and Khorasan. ...
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