WHERE'S THE “R” IN DEBIT?

1986 ◽  
Vol 13 (2) ◽  
pp. 137-143
Author(s):  
W. Richard Sherman
Keyword(s):  
Historical Perspective ◽  
Technical Term ◽  
Journal Entry ◽  
The Common

The common abbreviation for the accounting term “debit” is a puzzling one—“Dr.” Today, particularly with our depersonalized treatment of the accounting or bookkeeping “debit,” there is no obvious clue as to why there is an “r” in “debit” at all. An investigation of the history and evolution of the “debit” in bookkeeping reveals the reason for the abbreviation—a reason almost totally lost without historical perspective. Whereas the accounting “debit” is now viewed as a “technical” term, devoid of any value considerations, referring simply to the left side of a journal entry or ledger account, this was not always the case. Originally, “debits” did have a “bad” side. They were used to record the debts of the merchant or businessman. Debits were debtors. And the abbreviation for “debtor” is “Dr.”

O ENSINO RELIGIOSO EM QUESTÃO

2018 ◽  
Vol 9 (21) ◽  
pp. 459
Author(s):  
Mauro Rocha Baptista
Keyword(s):  
Supreme Court ◽  
Religious Education ◽  
Common Core ◽  
Historical Perspective ◽  
National Curriculum ◽  
The Other ◽  
Federal Constitution ◽  
The Supreme Court ◽  
The Common

Neste artigo analisamos a relação do Ensino Religioso com a sua evolução ao longo do contexto recente do Brasil para compreender a posição do Supremo Tribunal Federal ao considerar a possibilidade do Ensino Religioso confessional. Inicialmente apresentaremos a perspectiva legislativa criada com a constituição de 1988 e seus desdobramentos nas indicações curriculares. Neste contexto é frisado a intenção de incluir o Ensino Religioso na Base Nacional Curricular Comum, o que acabou não acontecendo. A tendência manifesta nas duas primeiras versões da BNCC era de um Ensino Religioso não-confessional. Uma tendência que demarcava a função do Ensino Religioso em debater a religião, mas que não permitia o direcionamento por uma vertente religioso qualquer. Esta posição se mostrava uma evolução da primeira perspectiva histórica mais associada à catequese confessional. Assim como também ultrapassava a interpretação posterior de um ecumenismo interconfessional, que mantinha a superioridade do cristianismo ante as demais religiões. Sendo assim, neste artigo, adotaremos o argumento de que a decisão do STF, de seis votos contra cinco, acaba retrocedendo ante o que nos parecia um caminho muito mais frutífero.Palavras-chave: Ensino Religioso. Supremo Tribunal Federal. Confessional. Interconfessional. Não-confessional.Abstract: On this article, we analyze the relation between Religious education and its evolution along the currently Brazilian context in order to understand the position of the Supreme Court in considering the possibility of a confessional Religious education. Firstly, we are going to present the legislative perspective created with the 1988 Federal Constitution and its impacts in the curricular lines. On this context it was highlighted the intention to include the Religious Education on the Common Core National Curriculum (CCNC), which did not really happened. The tendency manifested in the first two versions of the CCNC was of a non-confessional Religious Education. A tendency that delineated the function of the Religious Education as debating religion, but not giving direction on any religious side. This position was an evolution of the first historical perspective more associated to the confessional catechesis. It also went beyond the former interpretation of an inter-confessional ecumenism, which kept the superiority of the Christianity over the other religions. As such, in this paper we adopt the argument that the decision of the Supreme Court, of six votes against five, is a reversal of what seemed to be a much more productive path on the Religious Education.Keywords: Religious Education. Brazilian Supreme Court. Confessional. Inter-confessional. Non- confessional.Enviado: 23-01-2018 - Aprovado e publicado: 12-2018

Historical perspective

2018 ◽  
Author(s):  
Philippe Lorino
Keyword(s):  
Twentieth Century ◽  
Small Group ◽  
Historical Perspective ◽  
Common Language ◽  
The Common ◽  
Relative Decline

The pragmatist intellectual trend started as an anti-Cartesian revolt by amateur philosophers and became a major inspiration for anti-Taylorian managerial thought. In the early days of the pragmatist movement, a small group of friends fought idealist and Cartesian ideas. The influence of classical pragmatists Peirce, James, Dewey, and Mead, and some of their closest fellow travellers (Royce, Addams, Follett, and Lewis), grew in the first decades of the twentieth century. Some misunderstandings of the central tenets of pragmatism later led to its distortion into the common language acceptance of the word “pragmatism” and contributed to a relative decline in the 1930s, precisely when pragmatism began to inspire an anti-Taylorian managerial movement. Finally the chapter narrates how “the pragmatist turn,” a revival of pragmatist ideas, took place in the last quarter of the twentieth century.

Will CCSSM Matter in Ten Years? Reflect and Discuss

2012 ◽  
Vol 19 (2) ◽  
pp. 108-115 ◽  
Author(s):  
Matthew R. Larson
Keyword(s):  
Common Core ◽  
Common Core State Standards ◽  
Historical Perspective ◽  
State Standards ◽  
Core State ◽  
The Common ◽  
Better Than

How might we use a historical perspective to make the outcome of implementing the Common Core State Standards for Mathematics better than the reform efforts that have preceded it?

Common Ownership in America: 1980–2017

2021 ◽  
Vol 13 (3) ◽  
pp. 273-308
Author(s):  
Matthew Backus ◽  
Christopher Conlon ◽  
Michael Sinkinson
Keyword(s):  
Time Series ◽  
Cross Section ◽  
Cash Flow ◽  
Historical Perspective ◽  
Common Ownership ◽  
Dramatic Rise ◽  
The Common ◽  
The Cross ◽  
Cash Flow Rights ◽  
And Control

We empirically assess the implications of the common ownership hypothesis from a historical perspective using the set of S&P 500 firms from 1980 to 2017. We show that the dramatic rise in common ownership in the time series is driven primarily by the rise of indexing and diversification and, in the cross section, by investor concentration, which the theory presumes to drive a wedge between cash flow rights and control. We also show that the theory predicts incentives for expropriation of undiversified shareholders via tunneling, even in the Berle and Means (1932) world of the widely held firm. (JEL D22, G32, G34, L21, L25)

1952: Justification by Works

PMLA ◽  
2000 ◽  
Vol 115 (7) ◽  
pp. 1855-1855
Author(s):  
Albert C. Baugh
Keyword(s):  
Literary History ◽  
Economic History ◽  
Historical Perspective ◽  
New Criticism ◽  
True Source ◽  
History Of ◽  
The Common ◽  
Proper Perspective ◽  
New Critics ◽  
History Of Literature

Some of the writers whose remarks I have quoted may belong to the school often referred to as the New Critics. At any rate, if we can trust their frequently expressed disapproval of current scholarship, the New Critics would not disagree with those remarks. I do not wish to be intolerant of those whose intolerance I deprecate. There is more than one fruitful approach to a work of literature, and while some of the New Criticism seems to me to be quite sterile I am ready to welcome any method of interpretation which leads to the fuller understanding and enjoyment of a work of literature. What I am not willing to admit is that the New Criticism is the only true source of illumination. Behind the poem is the poet, and whatever in his own life or in the life of his time helps us to understand the man helps us to understand his work. Literary history is a frame which enhances the work of art, or, if I may change the figure, a means of displaying it, a setting which permits us to view it in proper perspective. Without it we should be like the historian who would interpret Magna Carta or the Declaration of Independence without reference to the conditions which called these documents into being. Besides this, literary history as a part of the history of man is as legitimate an object of interest and as worthy of study as political or economic history, or the history of science or art. And the history of literature has been made possible only by the patient labors of scholars who have quarried and shaped the stone out of which the edifice has been built. We need criticism and we need the historical perspective which investigation makes possible. Let us seek for a fruitful union of the two without disparaging the share which each contributes to the common end.

scholarly journals Educating Architects in Turkish Culture, Gains and Loses: A Historical Perspective

2018 ◽  
Vol 41 ◽  
pp. 02004
Author(s):  
Ibrahim Numan ◽  
Revianto Budi Santosa
Keyword(s):  
Life Style ◽  
Historical Perspective ◽  
Architectural Education ◽  
Specialized Knowledge ◽  
Turkish Culture ◽  
Value Judgements ◽  
The Common ◽  
Gains And Losses

Ottoman and Turkish architecture have exhibited a constancy and change in the course of history. Nevertheless these changes can only be understood by taking architectural education into account. Here it will be tried to discuss the gains and losses between the increase in the degree of architectural education/specialized knowledge and the blindness to the value judgements of the society and their reflection on the Turkish architecture. The edifice can not be separated from the architect, architect from the society; society and education from the idea. An architect is educated by society. Architect in turn is the product of the common idea of the civilisation he or she is affiliated to. Even a small diversity in the depth of belief or change in the approach in life style brings a deviation in the understanding of arts and architecture consequently architectural education also experience gains and losses along with it.

Introduction to the special issue on the future of institutional and evolutionary economics

2014 ◽  
Vol 10 (4) ◽  
pp. 513-540 ◽  
Author(s):  
GEOFFREY M. HODGSON ◽  
J. W. STOELHORST
Keyword(s):  
Historical Perspective ◽  
Institutional Economics ◽  
Evolutionary Economics ◽  
Research Programme ◽  
New Institutional Economics ◽  
Special Issue ◽  
The Future ◽  
The Common

Abstract:This special issue of the Journal of Institutional Economics on the future of institutional and evolutionary economics consists of this introduction, four full essays, and two sizeable comments. Ménard and Shirley (2014) and Ménard (2014) discuss the future of the new institutional economics, and their two essays are followed by a reflection by Hodgson. Winter (2014) and Witt (2014) discuss the future of evolutionary economics, and their essays are followed by a comment by Stoelhorst. Here, we introduce these essays and comments by putting them in a broader historical perspective. In particular, we trace the common origins of modern institutional and evolutionary economics, particularly in the work of Veblen, as well as important additional influences such as Schumpeter and Simon. We highlight how the two approaches became disconnected, and signal the possibility of, and need for, re-establishing closer connections between them. Possible elements of a future overlapping research programme are outlined.

A Historical Perspective and Review of Elastomeric Stick—Slip

2000 ◽  
Vol 73 (3) ◽  
pp. 486-503 ◽  
Author(s):  
Ronald A. L. Rorrer
Keyword(s):  
Experimental Work ◽  
Historical Perspective ◽  
Sliding Friction ◽  
Negative Slope ◽  
Dry Sliding ◽  
Driving Mechanism ◽  
Stick Slip ◽  
Analytical Work ◽  
The Common ◽  
General Topic

Abstract Stick—slip sliding of elastomers is an important subtopic to the general topic of the sliding friction of elastomers. This paper provides a review of the experimental and analytical work that has occurred over the last 50 years on stick—slip sliding. Both dry and lubricated sliding of elastomers are reviewed. Stick—slip of elastomers is traced from the early experimental work on friction of the 1950–1960s through the more recent experimental and modeling results of the 1980–1990s. From the literature the common driving mechanism for both wet and dry sliding is most often attributed to a negative slope for friction as a function of velocity.

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