Balancing the Books: Convergence and Diversity of Accounting in Massachusetts, 1875–1895

2020 ◽  
Vol 80 (3) ◽  
pp. 782-812
Author(s):  
Caitlin Rosenthal
Keyword(s):  
Nineteenth Century ◽  
Case Studies ◽  
Late Nineteenth Century ◽  
Managerial Practice ◽  
Late Nineteenth ◽  
Double Entry

The late nineteenth century is often described as an era of innovation in managerial practice, including accounting. However, despite rich case studies of individual firms, we have little quantitative knowledge of average practices. This paper uses errors and omissions in balance statements to estimate the prevalence of double-entry bookkeeping and depreciation at Massachusetts corporations between 1875–1895. In 1875, 62 percent of firms balanced their returns, but by 1895 this number exceeded 96 percent. The proportion considering depreciation increased from 18 to 24 percent over the period. Firms using these techniques survived longer on average.

The shifting case of masochism: Leopold von Sacher-Masoch’s Venus im Pelz (1870)

2017 ◽  
Author(s):  
Birgit Lang
Keyword(s):  
Nineteenth Century ◽  
Case Studies ◽  
Late Nineteenth Century ◽  
Medical Case ◽  
Late Nineteenth

This chapter investigates the agency of the sexual public, and the indirect power wielded by these readers and patients of sexology in defending the truth of sexological case writings. Through the works and the figure of Sacher-Masoch, the chapter considers how in the late nineteenth century medical case studies functioned as sites of reinterpretation by doctors, and by sexological patients and other members of an emerging sexual public. Sacher-Masoch’s literary case study, his Darwinist novella Venus im Pelz (Venus in Furs), constitutes the first fictional account of what became known as masochism. The chapter argues that masochist readers were the first to reinterpret Sacher-Masoch’s literary investigations into Darwinism as a roman-à-clef. In doing so, some of them contributed greatly to the recategorisation of Sacher-Masoch as a masochist—through patient statements and biography, both of which informed sexological discourse.

Music and Narrative Revisited: Degrees of Narrativity in Beethoven and Mahler

2001 ◽  
Vol 126 (2) ◽  
pp. 193-249 ◽  
Author(s):  
Vera Micznik
Keyword(s):  
Nineteenth Century ◽  
Case Studies ◽  
Literary Theory ◽  
Narrative Analysis ◽  
Late Nineteenth Century ◽  
Sonata Form ◽  
Ninth Symphony ◽  
Musical Syntax ◽  
Late Nineteenth ◽  
Classical Style

This study presents an attempt to pin down the potential narrative qualities of instrumental, wordless music. Comparing as case-studies two pieces in sonata form–the first movements of Beethoven's ‘Pastoral’ Symphony (as representative of Classical narrative possibilities) and of Mahler's Ninth Symphony (as representative of its composer's idiosyncratic treatment of those in the late nineteenth century) –I propose a ‘narrative’ analysis of their musical features, applying the notions of ‘story’, ‘discourse’ and other concepts from the literary theory of, for example, Genette, Prince and Barthes. An analysis at three semiotic levels (morphological, syntactic and semantic), corresponding to denotative/connotative levels of meaning, shows that Mahler's materials qualify better as narrative ‘events’ on account of their greater number, their individuality and their rich semantic connotations. Through analysis of the ‘discursive techniques’ of the two pieces I show that a weaker degree of narrativity corresponds to music in which the developmental procedures are mostly based on tonal musical syntax (as in the Classical style), whereas a higher degree of narrativity corresponds to music in which, in addition to semantic transformations of the materials, discourse itself relies more on gestural semantic connotations (as in Mahler).

scholarly journals What is the value of a technological history of cinema?

2013 ◽  
pp. 104-111
Author(s):  
Lee Grieveson
Keyword(s):  
Nineteenth Century ◽  
Case Studies ◽  
Economic History ◽  
Industrial Revolution ◽  
Late Nineteenth Century ◽  
Primary Research ◽  
Second Stage ◽  
Secondary Material ◽  
History Of ◽  
Late Nineteenth

Cinema was a product of the second-stage Industrial Revolution. This article examines some aspects of the technological and economic history of cinema and that revolution. It draws on secondary material on the electrical and chemical developments beginning in the late nineteenth century, and on primary research on particular case studies where cinema technology was used to further the economic objectives of industrial and financial organisations.

Railways and Coastal Shipping in Britain in the Later Nineteenth Century: Cooperation and Competition

2009 ◽  
pp. 103-128
Author(s):  
John Armstrong
Keyword(s):  
Nineteenth Century ◽  
Case Studies ◽  
Price Competition ◽  
Late Nineteenth Century ◽  
Clearing House ◽  
Freight Rates ◽  
Cooperation And Competition ◽  
Coastal Shipping ◽  
Late Nineteenth ◽  
Levels Of Service

This essay charts the lesser-known methods utilised by rail and shipping companies to restrict inter-modal competition in Britain in the late nineteenth century. It examines the collaboration between rail and shipping companies over freight rates and levels of service, via surviving written agreements, Railway Clearing House (RCH) records, and shipping records. It explores the motives for collaboration and offers case studies of several agreements made during the period. Overall, it discovers that collaboration between rail and shipping companies was necessary to keep freight rates fixed and to handle price competition within their sectors.

Form and Transaction: Lyric Touch

2016 ◽  
Author(s):  
Marion Thain
Keyword(s):  
Nineteenth Century ◽  
Case Studies ◽  
Theoretical Basis ◽  
Lyric Poetry ◽  
John Stuart Mill ◽  
Late Nineteenth Century ◽  
Spatial Presence ◽  
Late Nineteenth ◽  
Verse Forms

Chapter 5 is the first of three chapters that make up ‘Part II‘ of the book. This part focuses on issues of lyric spatiality (both the spatial presence of the poem on the page, and the idea of lyric as a communication across space). As the first chapter in this part, Chapter 5 builds a conceptual and theoretical basis that will underpin the poetic case studies offered in the subsequent two chapters. It responds to two (related) central problematics in aestheticist lyric poetry: first the accusation that its strict verse forms killed the aural energy of lyric in a poetry primarily made for the eye not the ear; secondly the threat of solipsism in a lyric exchange that had been dubbed by John Stuart Mill, earlier in the century, a ‘soliloquy’. Framed between Mill’s discourse on lyric isolation and the new phenomenological modes that were entering into aesthetics from psychology in the late nineteenth century, this chapter finds a distinctive mode of lyric encounter and a new lyric somatics in aestheticist poetry.

Sign in / Sign up

Export Citation Format

Share Document