EARLY ACCOUNTING IN NORTHERN ITALY: THE ROLE OF COMMERCIAL DEVELOPMENT AND THE PRINTING PRESS IN THE EXPANSION OF DOUBLE-ENTRY FROM GENOA, FLORENCE AND VENICE1

1994 ◽  
Vol 21 (1) ◽  
pp. 81-96 ◽  
Author(s):  
Geofrey T. Mills

This paper offers an explanation of why double-entry bookkeeping developed in the city-states of Northern Italy in the years 1200–1350, and then how it then spread from there to the rest of Europe. Increased economic activity initiated soon after the start of the Crusades, but then growing into an explosion of Italian trade by 1350, provided Genoa, Florence, and Venice with enormous trading opportunities. This expansion of trade created, in turn, the need for a much improved accounting technique. The spread of double entry was greatly abetted by the advent of cheap business arithmetics and grammars made possible by the invention of the moveable type printing. Venice was especially advanced in her printing industry during the years after 1500. Thus, it was that the double entry system was created in Northern Italy between 1200–1350 primarily due to the development of the regional economy, and from there spread to the rest of Europe helped immeasurably by access to cheaply printed books.

2020 ◽  
Vol 16 (2) ◽  
pp. 101-111
Author(s):  
Sergey V. Kuznetsov ◽  
Nikolay M. Mezhevich ◽  
Vladimir M. Razumovsky

Introduction. At present, the understanding that the solution of economic problems facing Russia cannot be based on standard economic approaches and models. It is gradually becoming obvious that attention to the spatial and historical features of the development of the Russian economy has not only academic interest, but also quite obvious practical significance. This can be proved on historical, or more precisely, historical and economic material. In fact, the theory of logic, taken broadly, is based on this. The development of transport and versatile tool to reduce the adverse impacts of space on the eco-economy, physical space turns into economic. The lack of transport connectivity of territories devalues the space of the economy (economic space) to a physical or geographical space. The purpose of the article is to show the role of the city of Saint Petersburg in the economic space of the North-West (understood as Saint Petersburg, Saint Petersburg, Novgorod, Pskov provinces) and Russia as a whole, through the development of railway transport in a concrete historical way. Materials and Methods. The historical method is used as the main method. In Russia, the spatial analysis method is almost mandatory, and it is also applied in this article. This method has been widely used in economic history, particularly in the study of transport. At the same time, we recognize the existence of research methods and techniques that are not suitable for this work, for example, the practice of economic and demographic analysis, especially in the neo-Malthusian version. The authors involve in the analysis the works of Russian and foreign scientists on the topic of the article. Results. The article shows the role of the city of Saint Petersburg as an economic and transport center taken in historical dynamics. The role of an important but single transport center in the economic development of Russia is revealed. The thesis is proved that the optimal choice of reference points for economic development has a positive impact on the development of the economic space of the entire country. Discussion and Conclusion. The article proves that the spatial scale of Russia contributes to the fact that the financial results of economic activity can be localized at a significant distance from the place of economic activity.


Author(s):  
D. A. Kunanbaeva ◽  
U. T. Konarbay

Purpose – to analyze the management of technological modernization of the national economy, identify areas for its implementation, current issues of management of technological modernization of the regional economy and consider proposals on the issue.Methodology – the study used the "methodology for calculating the dynamics of production capacity", theoretical and empirical research methods.Originality / value – that the expansion of market relations, recent changes in the system of economic management have had a significant impact on the place and role of regions in the economic system. In this regard, the issues of management of technological modernization of the region's economy, state regulation of their development will undoubtedly become relevant.Findings – the directions, criteria and methods of managing the technological modernization of the economy of the Zhambyl region are investigated and structured. In the technological modernization of enterprises in the region, the organization of technical cooperation between business and government has established itself as one of the options. Given that currently the main economic activity is carried out in the regions, it is important to ensure adequate financial independence to meet the challenges of economic and technological modernization. In this regard, the issues of delimitation of powers between the levels of management of technological modernization of the Zhambyl region, regulation of interbudgetary relations were considered as the main conditions for economic growth in Kazakhstan. The solution of such important issues is directly related to the development of regional economic management.


Author(s):  
Ian Talbot ◽  
Tahir Kamran

Chapter one firstly discusses the spatial development of colonial Lahore with the creation of the Civil Lines, the Cantonment and the Mall. These areas contained such imposing new buildings as the GPO, the High Court and the Museum. Later the prestigious suburb of Model Town with its well-ordered streets, parks and bungalows was created. Secondly, the chapter looks at the migration to the city which led to its rapid growth in the colonial era. Lahore’s administrative importance, its commercial development and its emergence as the leading educational centre for North India provided the context for migration. The chapter reveals the role of migrants such as Lala Harkishen Lal in Lahore’s commercial activities and Lala Lajpat Rai in its institutional and cultural development. The role of migrants from Delhi such as Muhammad Hussain Azad and Altaf Hussain Hali is also discussed with respect to establishing the city as a major centre of Urdu culture.culture.


Author(s):  
Sally Mayall Brasher

Chapter one locates the rise of the hospital movement in northern Italy within the context of the changing religious, social, and political environment of the city-states. It traces the evolution of the ideas of charity and poverty from the early to high Middle Ages suggesting that a fundamental shift occurred in both the mechanisms of collecting and distributing charity, and in the perception of poverty and need. The chapter introduces the hospital’s central function in this distribution and administration of charity and illustrates how the hospital and other charitable organizations played a role in the appropriation of power and influence by urban citizens.


Author(s):  
Sally Mayall Brasher

The conclusions chapter summarizes the findings of the earlier chapters and reiterates the claim that throughout northern Italy, beginning as early as the twelfth century, as result of the pious impulse of an emerging class of cittadini, the focus of religious charitable activity was targeted on specific localized communities resulting in the founding of small, community-cantered hospitals. Over the following three centuries management of these hospitals evolved from grass-roots initiative of the community, through ecclesiastical reform and finally was appropriated by the civic government of the city-states. This evolution mirrored changes in urban society during the period and provides and excellent lens through which to view late medieval Italian society and religious culture.


Author(s):  
Alain Bresson

This chapter examines how the emporion served as an important tool for Greek city-states to regulate the markets. It first provides an overview of the emporion, defined as a “trading port” or “the port area,” and thus also the “business area,” along with its constraints and advantages. It then considers how foreign trade was supervised in cities and goes on to describe the function of the deigma, the place where business was transacted. It also discusses the rules of the emporion and the role of commercial courts in handling legal matters relating to international trade, citing trials concerning large-scale trade. In particular, it looks at “commercial suits,” which gives anyone the opportunity to obtain quick and impartial justice in the Athenian courts. Finally, it analyzes the ways in which the city intervened directly in the negotiation of prices in the emporion as part of a policy of supplying the domestic market, with particular emphasis on the regulation of grain sales in the form of purchase funds and price controls.


1997 ◽  
Vol 24 ◽  
pp. 299-307 ◽  
Author(s):  
Farouk Topan

Any meaningful assessment of biography and autobiography writing among the Swahili as a historical source needs to take at least three factors into consideration. The first is the influence of Arab literary traditions on the emergence of the genre on the East African coast; the second is the relationship between literacy and orality, and its implication for writing and narration in an African context. The role of colonialism, and the introduction of the Western “mode” of biography and autobiography writing, forms the third factor. The aim of the paper is to survey these factors, not chronologically, but as part of a general discussion on the notion and status of the genre in the Swahili context.Swahili interface with Arabic as an essential ingredient of Islamic practice laid the foundation for the development of literate genres on the East African coast, among them the biographical and the historical. In the process, Swahili adopted styles of narrative expression which are reflected in the terms employed for them. The most common are habari (from the Arabic khabar) and wasifu (from wasf). In its original usage, khabar denoted a description of an event or events that were connected in a single narrative by means of a phrase such as “in that year.” It lacked a genealogy of narrators, and the form was stylistically flexible to include verses of poetry relevant to the events. In Swahili the current meaning of the word habari is “information” and “news” (and, hence, also a greeting) but, as a historical genre, it has been used in two ways. The first is in relation to the history of the city-states recounted through documents whose titles include the word, khabari/habari, (or the plural, akhbar in Arabic), usually translated as “chronicle(s).”


1986 ◽  
Vol 80 (2) ◽  
pp. 403-418 ◽  
Author(s):  
Arlene W. Saxonhouse

The earliest attempts at a theoretical understanding of politics occur in the city-states of ancient Greece. Women had no place in the politics of those cities. However, the Greek tragedians and philosophers raised questions about the fundamental assumptions underlying political life by introducing women into their writings. Thus, women appear in some Greek tragedies as a counter to the male sense of political efficacy—the sense that men can create through speech and ignore the facts of physical creation entailed in the process of reproduction. A discussion of two tragedies, The Seven Against Thebes and the Antigone, suggests how the failure of male political leaders to acknowledge the demands of the physical and that which is different brings on tragedy. The Socratic response in the Republic is to overcome tragedy by making the male and the female the same. Aristotle attempts to incorporate sexual difference in the theoretical framework of hierarchy. Finally, there is a brief consideration of the role of the pre-Socratic philosophers in setting the agenda for the Greeks' confrontation with the problems of incorporating difference into the political community.


2019 ◽  
Vol 10 (2) ◽  
pp. 380 ◽  
Author(s):  
João Gilberto Mendes dos Reis ◽  
João Roberto Maiellaro ◽  
Fernando Juabre Muçouçah ◽  
Oduvaldo Vendrametto ◽  
Robson Dos Santos

Brazil is one of the most important agricultural growers worldwide, however, faces many logistics and distribution issues due to the size of the country. Therefore, it is known that local producers are essential to Food Supply Chains because they are near to the consumers and reduce the logistics impacts. In order to understand the role of local food producers, this study analysis the Local Food Production Mogi das Cruzes city. It is considered the center of Sao Paulo metropolitan area green belt. Data were collected from Municipal Secretary of Agriculture. The results suggest that the local government performs technical and legal actions and there is a concerning in supporting the local food producers, keep on this economic activity in a good level of efficiency. 


Author(s):  
Odile HEDDEBAUT ◽  
Floridea DI CIOMMO

Within the framework of the “City-HUB” FP7 European research project 27 interchanges were studied in nine European countries. It investigated how transport interchanges work from the point of view of governance and the organization of facilities. On this basis a typology of interchanges has been defined for classifying the interchanges and selecting the key elements for improving the interchanges location, construction, and organization of an interchange. The paper focus on the implementation of the City-HUB interchange typology to the case study of Lille European Metropolis (MEL) where two contingent railways stations Lille Flandres and Lille Europe were analysed as a potential unique interchange. Indeed, the article is related to the creation of a joint interchanges able to attract more public transport users than private users such as it is now the case. These two main railways interchanges have different territorial and transport functions (i.e. one is oriented to regional traffic and the other one to national and international traffic). Urban planners and transport authorities would like to connect both stations creating a unique interchange. A key point of the Lille’s City-HUB analysis is related to the involvement of the stakeholders. Their involvement is at the origin of the interactions between City-HUB and its socio-economic and urban context. We demonstrate that combining transport and land use planning policies could boost commercial development, new business offices or housing. The urban City-Hub overcomes its role of transport infrastructure for being a “place”.DOI: http://dx.doi.org/10.4995/CIT2016.2016.3856


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