scholarly journals Requirements demanded of accounting practitioners by the market in the second half of the 19th century

2021 ◽  
Vol 32 (85) ◽  
pp. 65-79
Author(s):  
Angélica Vasconcelos ◽  
Adriana Silva ◽  
Patrik Gomes ◽  
Cilene Vieira
Keyword(s):  
19Th Century ◽  
Sociological Theory ◽  
Practical Knowledge ◽  
Accounting History ◽  
Job Advertisements ◽  
Accounting Practitioners ◽  
History Of ◽  
Definition Of ◽  
The 19Th Century ◽  
The Impact

ABSTRACT This study aims to identify the requirements demanded of accounting practitioners by the market in the second half of the 19th century in the state of Pará. Standing out from the existing literature, this study broadens the understanding of the history of the accounting profession as an occupation, through the use of concepts derived from the sociological theory of professions. The relevance of the topic chosen lies in understanding the impact of the requirements demanded of accounting practitioners on the professionalization process and on the modeling of the limits of the occupational structure. The evidence provides the possibility of strengthening the research in the area of accounting history by demonstrating the difficulty of defining what an “accounting practitioner” was, since the expression covered an infinity of employment situations, the performance of various tasks, and included specialized sub-occupations. The study involves archival research, based on job advertisements published in newspapers that circulated in Pará in the period from 1859 to 1888, available from the National Library of Brazil. The requirements analyzed were demographic characteristics (sex, age, nationality, and marital status) and competences. The findings were compared with those of similar studies, as well as with studies that analyze a contemporary period. The results of this research indicate that the market required accounting practitioners to be male, between 12 and 16 years old, with good conduct confirmed by a reference provider, and practical knowledge that was not always restricted to the accounting universe. The findings demonstrate that there was no objective definition of the limits of the identity of the occupation and, in essence, the requirements demanded of accounting practitioners in the second half of the 19th century persist over time. The contribution of this research consists of broadening and deepening the historical understanding of the nature of the accounting occupation in Pará, an area of less commercial prominence during the second half of the 19th century.

scholarly journals Map of Impact of Natural Hazards

2016 ◽  
pp. 69-77
Author(s):  
Maria BOSTENARU DAN ◽  
◽  
Cristina Olga Gociman ◽  
Keyword(s):  
Natural Disasters ◽  
Natural Hazards ◽  
19Th Century ◽  
Urban Areas ◽  
General Assembly ◽  
German Research ◽  
History Of ◽  
Historical Photographs ◽  
The 19Th Century ◽  
The Impact

This paper investigates the mapping of the impact of natural hazards as included in several databases reviewed or created by the author. These are: - The database of the contribution of the session series “Natural hazards’ impact on urban areas and infrastructure”, convened and co-convened by the first author over 15 years at the European Geosciences General Assembly. - A database created from reviews of students supervised by the authors in frame of the course “Protection of settlements against risks” at the home university. - A collection of historical photographs from the 19th century on different natural and man-made hazards from the Canadian Centre for Architecture, the archive review of which has been performed by the first author and which will be subject of a book to be published about the time of the conference. -Two reviewed collections, one from the exhibition and book on “Images of disasters” (German research) and one on the book “Illustrated history of natural disasters” which include major disasters from the beginning of the mankind. In frame of the paper maps of the spread of data will be presented, created using both arcGIS online and GoogleMaps (see https://www.google.com/maps/d/edit?mid=zpbbz3WgVMBs.k-3vhGj- -l1M&usp=sharing), comparing the source and the type of hazard, to see eventual overlappings between the databases.

scholarly journals Dwa oświeceniowe wykłady geometrii — dyskursywny obraz świata

2019 ◽  
Vol 27 ◽  
pp. 65-82
Author(s):  
Jerzy Biniewicz
Keyword(s):  
19Th Century ◽  
Practical Knowledge ◽  
Scientific Discourse ◽  
The World ◽  
History Of ◽  
Practical Geometry ◽  
The 19Th Century ◽  
Dynamic Profiling

Two Enlightenment lectures on geometry: A discursive worldviewThis article focuses on the history of the Polish educational and scientific discourse. The paper examines Polish texts by Józef Czech — Euklidesa początków jeometryi xsiąg ośmioro, to iest sześć pierwszych, jedenasta i dwunasta z dodanemi przypisami i trygonometrią dla pozytku młodzi akademickiey Euclid’s six books on geometry, that is the first six books, the eleventh book and the twelfth book with notes and geometry for the benefit of university youth, 1807 and by Ignacy Zaborowski — Jeometria praktyczna Practical geometry, 1786.The science of the 19th century is an area for gaining empirical, theoretical, and practical knowledge of the world. The paper discusses this problem in the context of methods which can be employed to analyze the image of the world. The author of the article presents the concept of discursive worldview, which is meant to enable the description of dynamic profiling of meanings in educational and scientific discourse.

THE CHINESE ‘IDEOGRAPHIC’ SCRIPT: EVOLUTION OF PERCEPTIONS (BASED ON THE 19TH CENTURY AUTHORS)

2020 ◽  
pp. 210-218
Author(s):  
Ksenia A. Kozha ◽  
Keyword(s):  
19Th Century ◽  
Chinese Script ◽  
Writing Systems ◽  
History Of Research ◽  
Hieroglyphic Writing ◽  
History Of ◽  
Chinese Writing System ◽  
Definition Of ◽  
The 19Th Century ◽  
Chinese Writing

The article explores briefly the history of research in one of the most arguable topics in Sinological linguistics — the definition of an ideographic script, i. e. the Chinese writing system perceptions in the Russian and Western sinology of the 19th century. J.-F. Champolion’s and T. Young’s discoveries of the nature of hieroglyphic script, its function and evolution, as well as their decipherment of the ancient Egyptians texts, naturally influenced the broad field of oriental linguistics, having stimulated researches of other hieroglyphic writing systems. The present article touches briefly upon works of the American scholars P. DuPanceau and S. Andrews, the British naturalist G. T. Lay, the French diplomat J.-M. Callery and the well-renowned Russian sinologists I. Bičurin and V. P. Vasilyev. Basing on the selection of works, relevant to the article’s subject matter, the author aims to illustrate the evolution of Sinological knowledge in one of its most arguable topics — the nature hieroglyphic script, its structure and modification over time. Selected passages from the above mentioned authors, their exchange of opinions and comments to each other’s works tend to demonstrate the development of the research methodology itself — the gradual shift from labelling the Chinese script with ideographic stamp to the recognition of its phono-semantic dimensions and its transformation towards a phonetic system of writing.

Henry George on Two Continents: A Comparative Study in the Diffusion of Ideas

1959 ◽  
Vol 2 (1) ◽  
pp. 85-109 ◽  
Author(s):  
Harold Schiffrin ◽  
Pow-Key Sohn
Keyword(s):  
Comparative Study ◽  
19Th Century ◽  
San Francisco ◽  
Land Value ◽  
Land Grabbing ◽  
Henry George ◽  
History Of ◽  
China And Japan ◽  
The 19Th Century ◽  
The Impact

The impact of Henry George's land value taxation theory was nothing less than global in scope, and his epochal Progress and Poverty – first published in 1879 – gained wider fame than any other political or socio-economic treatise emanating from an American pen. While George's doctrine was essentially a product of of his experience in California during the land-grabbing 60's and 70's, the most pervasive influence of the San Francisco sage was not manifested at home, but in Europe, Australasia and other distant places.It is with some aspects of this remarkable diffusion of Georgeism during the latter part of the 19th century that this study is concerned. In particular, we would like to examine the circumstances under which this ideological stimulus was transmitted and received in such divergent settings as England, China and Japan. First we will trace the history of the Georgeist influence in each of these countries and then compare their respective patterns of development.

scholarly journals Rozwój dziewiętnastowiecznego Szczecina w Geschichte der Stadt Stettin Martina Wehrmanna

2018 ◽  
Vol 5 ◽  
pp. 9-27
Author(s):  
Agata Łysakowska
Keyword(s):  
19Th Century ◽  
Maritime Transport ◽  
Cultural Activity ◽  
History Of ◽  
The Moment ◽  
Definition Of ◽  
The 19Th Century ◽  
The City

Martin Wehrmann uważany jest za przedstawiciela najważniejszych historyków zajmujących się dziejami Pomorza Zachodniego. Był członkiem towarzystw regionalnych, w tym Towarzystwa Historii i Starożytności Pomorza oraz Pomorskiej Komisji Historycznej. Pozostawił po sobie wiele prac, w tym dwutomowe Geschichte von Pommern i Geschichte der Stadt Stettin. W drugim z wymienionych dzieł Wehrmann w trzech rozdziałach (Stettins Franzosenzeit, Stettin im 19. Jahrhundert bis zur Aufgebung der Festung, Die neueste Zeit seit 1873) opisał rozwój Szczecina w XIX w. Jest to charakterystyka o tyle interesująca, iż autor pisze o mieście sobie współczesnym, zwracając uwagę na procesy, które ukształtowały Szczecin jako miasto nowoczesne, takie jak: odbudowa miasta po okupacji francuskiej, działalność Korporacji Kupieckiej, funkcjonowanie portu i żeglugi, rozwój przemysłu i komunikacji, modernizację ulic, działalność i aktywność kulturalną konkretnych osób czy wreszcie: zniesienie twierdzy. W artykule wykorzystano definicje miasta nowoczesnego zaproponowane przez Krzysztofa K. Pawłowskiego, Marię Nietykszę oraz Bohdana Jałowieckiego. The development of 19th-century Szczecin in Geschichte der Stadt Stettin by Martin Wehrmann Martin Wehrmann is considered one of the most prominent experts on the history of Western Pomerania. He was a member of various regional societies, including the Society of Pomeranian History and Antiquity, and the Pomeranian Historic Committee. He is the author of many works, including the two-volume Geschichte von Pommern and Geschichte der Stadt Stettin. In three chapters of the latter work (Stettins Franzosenzeit, Stettin im 19. Jahrhundert bis zur Aufgebung der Festung, Die neueste Zeit seit 1873), Wehrmann described the development of Szczecin in the 19th century. This description is quite exceptional, as the author writes about the city as it was at the moment of writing, pointing to the processes which shaped Szczecin and made it a modern town, such as the reconstruction of the city following the French occupation, the activity of the Trade Corporation, the functioning of the port and maritime transport, the development of industry and transport, modernization of streets, the activity of specific people, including cultural activity, and the disassembly of the fortifications. The article used a definition of a modern town by Krzysztof K. Pawłowski, Maria Nietyksza, and Bohdan Jałowiecki.

scholarly journals O państwie prawa: uwagi filozofa

2018 ◽  
Vol 64 (2) ◽  
pp. 9-25
Author(s):  
Jan Woleński
Keyword(s):  
19Th Century ◽  
The State ◽  
The European Union ◽  
Legal Doctrine ◽  
Negative Experience ◽  
Political Sciences ◽  
History Of ◽  
Definition Of ◽  
The 19Th Century ◽  
Second World

The concept of the state of law is not only of historical importance, but it also plays a significant role in the contemporary political and legal though. In particular, it has become one of the elements of the legal order that prevail in the European Union member States. The concept of the state of law originated in the German legal doctrine in the first quarter of the 19th century. It drew from the Kant’s idea of a reason-guided society. The fullest definition of the idea of the state of law was probably explained by Robert von Mohl in his work “Encyclopaedia of Political Sciences” published in 1859. The ideas it contained, however, had been known already in the thirties of that century. According to Mohl, the state of law is not a form of state, but rather a certain order of rights and duties of the state towards its citizens as well as the citizens towards the state. Hence it does not matter whether a state is a monarchy or a republic. There are many controversies when it comes to the history of the state of law. Among the main ones is the question whether the criteria of the state of law are of a formal or substantial character. The formal conception of the state of law prevailed in the 19th century Germany and the Weimar Republic. Since the Second World War and the negative experience with a totalitarian state, both fascist and communist, it has been accepted that there is no state of law without a minimum, rather broader than narrower, of citizen’s rights and institutions that secure them. The paper presents the origin and development of the concept of a state of law and compares it with the concept of the rule of law.

scholarly journals The world of female educational institutions

2018 ◽  
Vol 8 (2) ◽  
pp. 72-81
Author(s):  
Irén Virág
Keyword(s):  
19Th Century ◽  
18Th Century ◽  
Source Analysis ◽  
Educational Institutions ◽  
Connection To Nature ◽  
Knowledge Based ◽  
Traditional Research ◽  
History Of ◽  
The 19Th Century ◽  
The Impact

Abstract Introduction: Philanthropism, as it evolved at the end of the 18th century in Germany, wanted to break completely with the contemporary methods persisting in education, with the hegemony of classical languages, and with the study of antique authors’ works; instead, it laid emphasis on practical and useful knowledge, on teaching modern languages, on acquiring knowledge based on demonstration, and on an intimate connection to nature. The impact of philanthropism on contemporary Hungarian public education, especially in the first half of the 19th century, can be clearly detected, which can be accredited to study trips to Germany and the Hungarian translations of German works. Salzmann’s institution, founded in 1784 was visited by 366 Hungarian educators, among others by Teréz Brunszvik, who also gave an account of her impressions in her memoires. Yet, we also need to mention Samuel Tessedik, who made good use of his experience gained during his journey to Germany in his school in Szarvas. Purpose: In this study, four 19th century female educational institutions were selected and the presence of philanthropist ideas in the training offered there was investigated. Three of these were established for the education of the middle-class, while one was founded specifically for aristocrats. We investigated whether the presence of philanthropism can be detected in the education offered by these four schools. Methods: In the presented study, we applied source analysis as a traditional research method in history of education. Conclusions: All the institutions under scrutiny have it in common that the founding and contributing educators and teachers were provably well-acquainted with the pedagogy of the philanthropists, and they incorporated several of its elements into their programmes. The preparation for the housewife role, conveying knowledge utilizable in practice, practical approach to teaching content, and the application of the method of illustration were all emphasized. These features show that several philanthropist characteristics can be identified in the educational principles and curricula of these institutions. Nevertheless, on closer inspection, it cannot be stated that they would have taken on an institutional character exclusively reminiscent of the “philanthropinums”

scholarly journals Review of semantic research of adverbs of place in Lithuanian

2013 ◽  
pp. 1-20
Author(s):  
Gintarė Judžentytė
Keyword(s):  
Detailed Analysis ◽  
20Th Century ◽  
19Th Century ◽  
Comprehensive Description ◽  
Semantic Classification ◽  
Historical Method ◽  
History Of ◽  
Definition Of ◽  
The 19Th Century

Semantic investigations of adverbs of place in Lithuanian started in 1653, when in the first grammar of the Lithuanian language Danielius Kleinas offered a classification of adverbs of place that consisted of four semantic groups: 1) In Loco; 2) De Loco; 3) Per Locum; 4) Ad Locum. This semantic division remained unchanged for over two centuries, i.e. 17th – 18th century.The comparative-historical method that was introduced in the 19th century influenced Lithuanian linguistics and, as a result, such figures as A. Šleicheris, the author of the first theoretical Lithuanian language grammar and F. Kuršaitis, another author of an important grammar volume focused more on the origin of adverbs (of place) rather than their semantics.The 20th century in Lithuanian linguistics had still retained some reverberations of the 19th century, the author of the first standard Lithuanian grammar J. Jablonskis still pays more attention to the origin of adverbs of place and not its meanings.The most significant semantic research of adverbs of place in this century is considered to be K. Ulvydas’ analysis in the academic “grammar of the Lithuanian language” as it was the first one to provide a comprehensive description of what an adverb is in general as well as a definition of an adverb of place. In comparison to other grammars written earlier, this work provides the most extensive semantic classification of adverbs of place; in addition, it provides a detailed account of the meanings of adverbs of place, the overlaps of those meanings, etc. Along with grammars of Lithuanian, adverbs of place were extensively investigated in other scholarly works. The most important of them is B. Forsman’s monograph “Das baltische Adverb” which, in comparison to other works devoted to Lithuanian adverbs of place, provides a detailed analysis and description of the semantics of adverbs of place in Lithuanian: 1. B. Forssman was the first one to apply the notion of space in the investigation of Lithuanian adverbs of place; he was the first one to research Lithuanian adverbs of place by naming an object in relation to which the place/location is described; he was the first one to include the notion of deixis into the history of semantic research of Lithuanian adverbs of place; he was the first one to distinguish the meanings of Lithuanian adverbs of place according to the manner of localisation and division of space.

scholarly journals Music Textbooks and Manuals in Zagreb in the Last Two Decades of the 19th Century Represented by Vjenceslav Novak’s Work: a Contribution to the History of Music Pedagogy

2020 ◽  
Vol 22 ◽  
Author(s):  
Marija Benić Zovko
Keyword(s):  
19Th Century ◽  
Folk Songs ◽  
Educational Process ◽  
Music Pedagogy ◽  
Historical Sources ◽  
History Of ◽  
Definition Of ◽  
Comprehensive Curriculum ◽  
The 19Th Century ◽  
Ultimate Purpose

There has not been a lot of musicological research on the 19th century music textbooks and manuals as historical sources for the development of musical didactics and pedagogy of the time. Vjenceslav Novaks textbook Introduction to Music Harmony, intended for students of the teachers school, is being analysed in correlation with Novaks text published in the report of Music Institutes school in 1891. Both the text and the textbook made significant contributions to the definition of theory of music (especially a part of it the author refers to as basic theory of music), defining pedagogical and didactical principles of teaching, and to the making of a comprehensive curriculum for theoretical disciplines. The author found the meaning and purpose of these disciplines in aesthetics, and the ultimate purpose of music in knowing God. In this sense he viewed the educational process as a path from the practical to the speculative. The textbook is also a reflection of the sociopolitical circumstances it was written in. Aesthetical and theological principles of Novaks concept of theory of music enabled teaching to be a medium for religious and moral upbringing, and the use of folk songs gave it the necessary element of national consciousness. Key words: aesthetics; Mažuranićs law; Music Institute; teachers school; theory of music

V. Odoevsky and Almanac “Mnemozina” in the History of Russian Book Culture of the 19th Century

2009 ◽  
pp. 64-71
Author(s):  
Evgenia E. Vishnevskaya
Keyword(s):  
19Th Century ◽  
History Of ◽  
In The Beginning ◽  
The 19Th Century ◽  
The Impact ◽  
Book Culture

The article deals with the questions related to the impact of the remarkable person of V.F. Odoevsky on the book culture of Russia in the 19th century. He is known to be a brilliant writer, enlightener and book collector. In the beginning of 19th century he started to publish the almanac “Mnemosina” which is still actual today and considers as a still not explored event of book culture.

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