scholarly journals Differences between tithe accounts and the material reality behind them – the case of the Faeroe Islands

2015 ◽  
Vol 60 ◽  
pp. 82
Author(s):  
Rolf Guttesen
Keyword(s):  
19Th Century ◽  
Accounting System ◽  
Material Base ◽  
Material Reality ◽  
Account System ◽  
The 19Th Century ◽  
Manx Shearwater ◽  
Over Time

The rules for payment of tithe varied in the 19th century in the Faeroe Islands. Concerning wool tithe, there are some issues, never dealt with before, to be examined, as the tithe was paid for each slaughtered lamb, but the tithe was paid in wool. The problem is that the lambs and older sheep were slaughtered in autumn, while the wool was removed from the older sheep (not the lambs) in May and June. Therefore, the collection of wool could not wait for the slaughter in autumn. How was this problem resolved in practical terms, and how was the collection organized? There was an ‘on account’ system that is described in this article. Another accounting system was practiced when it came to the young of the Manx Shearwater, called <em>lírar </em>in Faeroese. The material base of this tithe consisted of a limited number of units that could not be divided further into smaller units. Therefore, it was necessary over time to keep records of the distributed tithe and the arrears so that the three recipients, king, clergyman and church, could have their rightful share.

Accounting Practices Concerning the Boris Family Business in Brazil: 1882–1896

2020 ◽  
Vol 47 (1) ◽  
pp. 19-38
Author(s):  
Adolfo Henrique Coutinho e Silva ◽  
Amaury José Rezende ◽  
Flávia Zóboli Dalmácio ◽  
José Paulo Cosenza
Keyword(s):  
19Th Century ◽  
Family Business ◽  
Accounting System ◽  
Late 19Th Century ◽  
Accounting History ◽  
The 19Th Century ◽  
Jel Classifications

ABSTRACT The purpose of this study is to provide a general narrative of the accounting practices of the company Boris Frères & Co. Ltd., popularly known as “Casa Boris,” which played an important role in the trade practices in Brazil's history in the late 19th century. To accomplish this objective, the authors reviewed and summarized the company's account books, accounting records, and other documents from 1882 to 1896, focusing on the usefulness of the accounting practices adopted and identifying the economic and legal factors that influenced its accounting system at the time. The findings constitute important records of Brazil's accounting history in the 19th century and provide evidence concerning the levels of development and adequacy of the accounting practices adopted by Brazilian commercial firms in the period. JEL Classifications: F13; M10; N00; N76.

scholarly journals Supraglacial debris-transport variability over time: examples from Switzerland and Iceland

1996 ◽  
Vol 22 ◽  
pp. 181-186 ◽  
Author(s):  
W.B. Whalley ◽  
C.F. Palmer ◽  
S.J. Hamilton ◽  
D. Kitchen
Keyword(s):  
19Th Century ◽  
Little Ice Age ◽  
Ice Age ◽  
Debris Transport ◽  
Actual Volume ◽  
Glacier Ice ◽  
Rock Glaciers ◽  
Slow Moving ◽  
The 19Th Century ◽  
Over Time

The volume of debris in the left-lateral, Little Ice Age (LIA:AD1550–1850) moraine of the Feegletscher, Valais, Switzerland was compared with the actual volume being transported currently by the glacier. The latter is smaller by a factor of about two. In Tröllaskagi, north Iceland, a surface cover of debris on top of a very slow moving glacier ice mass (glacier noir, rock glacier) has been dated by lichenometry. The age of the oldest part is commensurate with LIA moraines in the area. Knowing the volume of debris of a given age allows an estimate of the debris supply to the glacier in a given time. Again, there appears to have been a significant reduction in debris to the glacier since the turn of the 19th century. Debris input in the early LIA seems to have been particularly copious and this may be important in the formation of some glacier depositional forms such as rock glaciers.

scholarly journals KRYASHENS OF UDMURT PRIKAMYE REGION IN THE LAST THIRD OF THE XVIII - MIDDLE XIX CENTURY

2019 ◽  
Vol 13 (3) ◽  
pp. 485-494
Author(s):  
Nikolai Viktorovich Pislegin ◽  
Vladimir Sergeevich Churakov
Keyword(s):  
Ethnic Group ◽  
19Th Century ◽  
18Th Century ◽  
Territorial Unit ◽  
Late 18Th Century ◽  
Udmurt Republic ◽  
Class Status ◽  
Xix Century ◽  
The 19Th Century ◽  
Over Time

The article comes to view the development of Kryashens, which are connected with Udmurts or with the territory of the modern Udmurt Republic, in the last third of the 18th - middle 19th century. The area in question is the Malmyzh and Elabuga counties of Vyaka province and Mamadysh county of Kazan province. The “Udmurt old-christened” ethno-class status of the inhabitants of the settlements of the Srednekushket volost’ of the Malmyzh county, noted by the sources, was to some extent a “tribute to tradition”. In Mamadysh county in 1834 historically associated with the Udmurts Kryashen settlements were located in 3 volosts; the tendency for their assimilation, which was reflected in the middle of the 18th century, was completed here even earlier, in the first third of the 19th century. In Yelabuga county since its formation there was a old-christened small administrative-territorial unit. In the historical settlements of Kryashens, located in our days in the territory of the Udmurt Republic (Grakhov and Kizner districts), their Udmurt origin, with few exceptions, is not traced. The appearance of this sub-ethnic group of Tatars here was mainly due to migration processes from the nearest southern territory. In this period the norm for the Kryashens was shared with other peoples - Tatars, Mari, Udmurts, and later - Russians. The presence of Russians in historical Kryashen villages steadily increased over time. From the late 18th century the Kryashen volosts often included villages with different ethnic-caste identity. From the second quarter of the 19th century the disappearance of the Kryashen small administrative-territorial units began. It was caused, first of all, by transformations of the state in this sphere.

scholarly journals Seyyid Mehmet Ağa Vakfiyesinde Bulunan Yapıların 19. Yüzyılda Yaptırılma Süreçleri ve Günümüzdeki Durumları Hakkında Tespitler / An Evaluation of Construction Processes of the Buildings Which Existed in Sayyid Mehmet Aga's Foundations in the 19th Century and Current Situations

2019 ◽  
Vol 8 (1) ◽  
pp. 455
Author(s):  
Mustafa Eyyamoğlu ◽  
Nuran Kara Pilehvarian
Keyword(s):  
19Th Century ◽  
Islamic Culture ◽  
Early 19Th Century ◽  
National Archives ◽  
Archival Documents ◽  
Directorate General ◽  
Turkish Cypriot ◽  
The 19Th Century ◽  
Republic Of Turkey ◽  
Over Time

<p><strong>Abstract</strong></p><p>In this study, reconstruction activities in Cyprus were investigated according to the information given in the El-Hac Es-Sayyid Mehmet Ağa Foundation (1826). El-Hac Es-Seyyid Mehmet Ağa was a former guardian in Ottoman Palace (İstanbul) who was appointed as a tax officer Cyprus in the early 19th century. Seyyid Mehmet Aga, during his stay in Cyprus constructed Mosque, Tekke, Mescit, and schools and he has foundations related to these structures. These foundations are available in the TRNC Vakıflar Administration, TRNC Girne National Archives and Research Department, Republic of Turkey Directorate General of Foundations Achieves. Most of the Islamic buildings registered in the Seyyid Mehmet Ağa foundation are made up of the pre-existing, inadequate and ruined structures re-constructed and brought to the use of the Muslim Turkish Cypriot people. Nicosia Dükkanlarönü Mosque, Fethiye Mosque, Tahtakale Mosque, Lapta Mosque and Famagusta Kutup Osman Efendi Tomb are the architectural venues where the Turkish Cypriot Islamic culture has been performed and it is understood from archival documents that they are supported by various mites and foundations. Within the scope of the study, prior and restructuring processes of these structures were determined and findings were made about the current situation. These structures are the living documents of the Ottoman Period in Cyprus over 300 years, which describe the structuring of the Islam and Ottoman identity in island. These structures are important documents of the Turkish Cypriot Islamic Heritage. Due to political changing over time they lost their incomes and original shapes.</p><p><strong>Öz</strong></p><p>Bu çalışmada 19, yüzyıl başlarında Kıbrıs’a muhassıl olarak atanan Dergâh-ı Âli Kapıcı başlarından El-Hac Es- Seyyid Mehmet Ağanın 1826 tarihli Vakfiyelerinde geçen bilgilere bağlı olarak Kıbrıs’taki imar faaliyetleri incelenmiştir. Kıbrıs’ta bulunduğu süre zarfında Cami, Tekke, Mescit, Sıbyan Mektebi yaptıran Seyyid Mehmet Ağa’nın bu yapılar ile ilgili vakfiyeleri mevcuttur. Bu vakfiyeler KKTC Vakıflar İdaresinde, KKTC Girne Milli Arşiv ve Araştırma Dairesinde, TC Vakıflar Genel Müdürlüğü ve TC Başbakanlık Osmanlı Arşivlerinde bulunmaktadır. Seyyid Mehmet Ağa vakfiyesinde kayıtlı bulunan İslami eserlerin çoğu önceden var olan, yetersiz ve harap durumda olan yapıların yeniden düzenlemelerle genişletilip Müslüman Türk halkının kullanımına kazandırılmış yapılardır. Seyyid Mehmet Ağa’nın yeniden yaptırmış olduğu Lefkoşa Dükkânlar Önü Camii, Fethiye Camii, Tahtakale Camii, Lapta Camii ve Mağusa Kutup Osman Efendi Türbesi Kıbrıs Türk İslam kültürünün icra edildiği mimari mekânlar olup çeşitli akarlar ve vakıflar ile desteklenmiş oldukları arşiv belgelerinden anlaşılmaktadır.</p><p>Çalışma kapsamında söz konusu yapıların önceden ve yeniden yaptırılma süreçleri belirlenerek günümüzdeki durumları hakkında tespitler yapılmıştır. Osmanlı Hâkimiyetinin adada var olduğu 300 yılı aşkın zaman diliminde, gerek devlet eli gerekse adada görev alan memurlar sayesinde Kıbrıs’ta İslam ve Osmanlı kimliğinin yapılandırılarak etkisinin genişletildiğini anlatan ve Osmanlı Devleti’nin Kıbrıs’ta yaşayan belgeleri niteliğinde olan bu yapılar, Kıbrıs Türk İslam Mirasının vazgeçilmeyen önemli ögeleridir. Zaman içerisinde değişen siyasal yapıya bağlı olarak gelirleri kesilen ve terk edilen bu eserler bakımsızlık nedeni ile orijinal hallerini yitirmişerdir.</p>

scholarly journals L'essor de la pratique clinique dans les armées européennes (1750-1800)

Gesnerus ◽  
1997 ◽  
Vol 54 (1-2) ◽  
pp. 37-58
Author(s):  
Othmar Keel ◽  
Philippe Hudon
Keyword(s):  
Clinical Practice ◽  
19Th Century ◽  
Medical Practice ◽  
Clinical Teaching ◽  
Pathological Anatomy ◽  
Surgical Experience ◽  
Medical Practitioners ◽  
The 19Th Century ◽  
The Military ◽  
Over Time

This article demonstrates that, before the 19th century and the Paris Clinical School, new medical practice and new clinical teaching based on pathological anatomy (of organs and of tissues) and surgical experience and therapeutic experimentation developed in the military milieu, specifically because of the "auspicious" conditions found there. Over time, this military clinical experience permeated civilian medical practice as military practitioners often moved into civilian practice and collaborated and exchanged experience with their civilian or ex-military colleagues. These conditions, in different forms and at different rhythms, in the great European powers, also favoured a rapprochement between the different groups of medical practitioners - physicians, apothecaries and surgeons - initially in the military milieu, and subsequently in civilian society as well. Finally, the article shows that the coercive disciplinary structure of the military, where sick or wounded soldiers were particularly constrained to act as subjects of experience, expérimentation, clinical teaching and anatomico-pathological research, was one of the conditions propitious to this growth of clinical practice.

scholarly journals O kształtowaniu się polskiej terminologii gramatycznej

2020 ◽  
Vol 2020 (5/2020(774)) ◽  
pp. 60-75
Author(s):  
Wanda Decyk-Zięba
Keyword(s):  
19Th Century ◽  
Middle Ages ◽  
Polish Language ◽  
Polish Culture ◽  
The 19Th Century ◽  
Over Time ◽  
The Middle Ages

The fi rst Polish grammatical terms came into existence as early as in the Middle Ages. Due to the role played by Latin in the Polish culture and science, the relations between the Polish terminology under forma tion and the already formed Latin terminology are signifi cant. This is noticeable not only in bilingual (Latin–Polish) grammar book by E. Donat but also in the fi rst Polish-language grammar books by W. Szylarski and O. Kopczyński. The latter rendered considerable services to the codifi cation of grammatical terminology. In the 19th century, it was impossible to popularise J. Przybylski’s and A. Morzycki’s innovative terminological propositions. The development of the Polish scientifi c linguistics gives rise to a revision of the earlier grammatical systematics, which results also in a change in the nomenclature. The distinctness of grammatical lexis is evidenced by the glossaries attached to the grammar books. Some of the terms have entered the vocabulary common to various varieties of Polish over time.

Girlhood in Africa

2020 ◽  
Author(s):  
Sarah Bellows-Blakely
Keyword(s):  
19Th Century ◽  
Female Circumcision ◽  
Vantage Point ◽  
Gender And Sexuality ◽  
Political Processes ◽  
The World ◽  
European Colonization ◽  
The 19Th Century ◽  
Feminist Movements ◽  
Over Time

There is no singular or universal experience of girlhood in Africa. Conceptions of childhood, youth, generation, gender, and sexuality have differed across the continent and around the world over time. Since the 19th century, varying understandings of African girlhood have been deeply connected to the growth of racist hierarchies of human societies, the European colonization of Africa, African nationalisms, transnational feminist movements, and crises in capitalism. Case studies of two areas concerning African girlhood—female circumcision and the emergence of the girls’ rights movement—show how politicized girlhood in Africa has been. These two topics provide a distinct vantage point from which to understand far-reaching political processes and how these processes have uniquely played out in and through debates over girls’ bodies.

scholarly journals Unconventional Views of Racial Brains in the 19th Century

Nuncius ◽  
2019 ◽  
Vol 34 (3) ◽  
pp. 602-634 ◽  
Author(s):  
Claudio Pogliano
Keyword(s):  
Nineteenth Century ◽  
19Th Century ◽  
Common Sense ◽  
The 19Th Century ◽  
The Relationship ◽  
The Brain ◽  
Over Time

Abstract In this article two protagonists of nineteenth-century anthropological culture, Samuel George Morton and Paul Broca, are presented as the embodiment of mainstream stances on the relationship between brain and race. More or less close to their successful raciological tenets, a host of other names might be recalled. However, the main purpose here is to point out some ‘deviant’ opinions that challenged the scientific common sense of an epoch, starting with the nigrophilie expressed by the abbé Grégoire early in the century, to then discuss the cautious ‘egalitarianism’ professed by James Cowles Prichard and William Hamilton or the more explicit view sustained, over time, by Friedrich Tiedemann and Luigi Calori. Their focus was the influence of the brain – its shape, volume, and weight – on intellectual and moral manifestations: a tormented issue that for decades was addressed in different ways and with outcomes that always proved inconclusive.

of the information given to the shareholders, precautions to take for upward appraisal of capital assets, choice of an investment, and dividend policy. In order to raise enough capital for its business, the Company had to inform a growing number of shareholders, which soon became inconsistent with the managers’ freedom to deal with ac­ counting information according to their own needs. The resoultion of this problem led to the distinction between standard­ ized financial accounting for external and management account­ ing for internal use. As it became more and more efficient and advanced, the accounting system led to its own splitting. CONCLUSION Compared to most of the firms, Saint-Gobain had to face very early (in the first half of the 19th century) the problems raised by the setting up of a management accounting system. However, it was not until 1820, 155 years after its creation, that it adopted double entry bookkeeping which included the calculation of costs. This evolution is mainly due to the spreading of the Industrial Revolution in France, which was responsible for the abolition of privileges and the growth of competition in the field of glass pro­ duction. During the period 1820-1880, the cost accounting system had been gradually improved, without any regular outside coercion, according to the needs of the management alone. This leads to two conclusions and two research questions. In 1880, the accounting system facilitated the reckoning of full costs with methods and procedures that are still in use (alloca­ tion of the overhead with the use of activity center accounts, up-to-date transfer pricing methods, analysis of the relationship be­ tween depreciation, dividends and investments, etc ). This full cost method is now over one hundred years old. The development and the mastering of that cost accounting system were absolutely necessary to start the next stage, that is to say the use of those costs to prepare estimates of costs and investments. That stage took place over four decades (1890 to 1930) and led to real budget control towards the end of the Second World War. It should be recognized that the accounting systems of a given period can be very different from one another, which is particu­ larly true in the 19th century, therefore research should look at the variables on which the accounting system of each firm depends. Among the internal ones, the size of the firm, the culture of its

2014 ◽  
pp. 267-267
Keyword(s):  
19Th Century ◽  
Industrial Revolution ◽  
Transfer Pricing ◽  
Cost Accounting ◽  
Accounting System ◽  
Accounting Systems ◽  
Cost Accounting System ◽  
The Cost ◽  
Double Entry ◽  
The 19Th Century

scholarly journals Manx Shearwater (Puffinus puffinus) in Holewa’s list of Silesian birds

2018 ◽  
Vol 67 (1) ◽  
pp. 67-70
Author(s):  
Jiří J. Hudeček
Keyword(s):  
19Th Century ◽  
Middle Europe ◽  
The 19Th Century ◽  
Manx Shearwater

Abstract The Manx Shearwater (Puffinus puffinus) rarely visitor to middle Europe already in the 19th century. Holewa (1900) introduced a species for Silesia (before 1899), but nothing more in known, not even his source, and his work was criticized at his time. Nevertheless, he rightly assumed the generic membership as well as did all later authors, Mlíkovský’s (2012) evaluation that H. Holewa mentioned an unknown name “Puffinus anglicus” or that he had mistaken it with the name of the Gull-billed Tern

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