THE SCIENCE OF ACCOUNTS: BOOKKEEPING ROOTED IN THE IDEAL OF SCIENCE

1998 ◽  
Vol 25 (2) ◽  
pp. 1-33 ◽  
Author(s):  
Keith P. McMillan

This paper presents the discourse of the “science of accounts” as it developed in 19th century U.S. accounting literature. The paper initially emphasizes the meaning which the term “science of accounts” had during this period. In addition, it presents the contemporary belief that this science helped reveal the essential economic ontology, which bookkeeping makes visible. Second, the paper analyzes how this rational institutional myth became institutionalized within the emerging profession's technical journals and its professional organization, the Institute of Accounts. Through reliance on this scientific foundation, the newly emerging profession could gain greater social legitimacy, leading to the first CPA law in 1896.

2021 ◽  
Author(s):  
Willy Bettoni

The idea of progress became increasingly relevant during the 19th century, eventually instigating a paradigm shift. This transformation facilitated not only the emergence of numerous philosophical and literary trends, but also engendered new perspectives in music theory. The composer Franz Liszt was also influenced by the spirit of the epoch. This study’s analysis of his piano compositions from the Sonata in B Minor to the Bagatelle sans tonalité shows how he shaped and adapted his musical language and aesthetic thinking on the basis of what he called the ‘ideal of the time’.


Author(s):  
Ivana Hadjievska

This paper is about national reproduction relations and the ways they affected women’s bodies in context of women’s accessibility to public and political space in the late 19th century Serbia, Bosnia and Croatia. The end of the 19th and the beginning of the 20th century embark events and processes of national emancipation for the Balkan peoples. The examples taken here are set in the different states of ‘nationalizing’ and ‘nation-building,’ as well as in different iterations of modernity, with the intention to trace possible patterns and typologies in the relation of national reproduction, in its ethno-cultural dimension, and the opening of new political spaces for women from these different national entities and territories through education, autonomous organizing, charity and anonymous domestic labor. I find the interest and vindication of my intention in the historical events after 1918, when the mentioned territories and nationalities became part of new state – the Kingdom of Serbs, Croats and Slovenes/Kingdom of Yugoslavia. With that, the state strategies of national reproduction towards women gained new qualities with centralization and ideological unification of the ideal ‘Yugoslav’ woman as its final edifice. Article received: December 15, 2018; Article accepted: January 23, 2019; Published online: April 15, 2019; Original scholarly paperHow to cite this article: Hadjievska, Ivana: "National Reproduction with (Un)Disciplined Bodies: Women Moving to the Politically Possible in pre-Yugoslavian Societies (Examples from Serbia, Bosnia and Croatia)." AM Journal of Art and Media Studies 18 (2019): 17–31. doi: 10.25038/am.v0i18.298


2021 ◽  
Vol 8 (2) ◽  
pp. 192-204
Author(s):  
Shokhan Rasool Ahmed

The nineteenth Century produced some of the most complex plays that today represent modern theatrical technicalities that differed in several ways from twentieth Century plays. In the twentieth Century, Tennessee Williams was acknowledged for the diversity of genres he covered in his plays, most of which focused on the dark aspects of human experience, which lent significant technicalities to his plays, most notably, The Glass Menagerie. Similarly, Anton Chekhov is a nineteenth Century playwright who developed plays that introduced several theatrical technicalities. He was renowned for portraying realism, a feature that characterised 19th Century theatre. Chekhov’s The Cherry Orchard is a play considered the landmark of modern theatrical technicalities. This study explores three ways in which Williams and Chekhov made The Glass Menagerie and Cherry Orchard respectively as landmarks of theatrical technicalities, i.e., the multiplicity of genres, effective use of indirect action and irony as theatrical conventions, and the integration and portrayal of nineteenth Century and twentieth Century realism. The research finds that while Williams employs a multiplicity of genres and the use of irony as the ideal theatrical conventions, Chekhov integrates all three elements to create modern theatrical technicalities that not only influence the audience's perception of the characters but also the playwright’s intention. This study is important for both undergraduate and postgraduate readers as it can enrich a reader’s thinking about different theatrical techniques and conventions used in both plays.


Author(s):  
Michèle Hofmann

Since the 18th century, the Swiss Alps and Swiss alpine life have been idealized,giving rise to the Swiss Alpine myth. In the late 19th century – as a part of theso-called agrarian revolution – dairy farming was transformed into the mainsector of Swiss agriculture. Unlike in other countries, in Switzerland milk becameavailable to all social classes and was advertised as the Swiss national drink.Because milk was associated with the idyllic notion of healthy cows grazing onlush mountain pastures, dairy products eventually became an integral part of theAlpine myth. As a result, relatively banal activities such as drinking milk or eatingcheese were subsumed into the Swiss identity. In this paper, the role of primaryschool education in this phenomenon is explored and the significance of schoolingin the conceptualization of the ideal Swiss citizen as a milk drinker is analyzed.Key words: national identity; nutrition; primary school; Switzerland; temperancemovement.


Author(s):  
Yelena N. Belyakova

In terms of newspaper-magazine reviews of Alexander Ostrovsky's works, published in the 1850s-70s, the problem of artistic text literary-critical evaluation is examined in the article. The author of the article assumes that artistic text evaluation is directly related to ideology and to the main request of time in terms of which, the text receives this assessment. According to Georgiy Fridlender, one of the most important tasks that Russian public life of the second half of the 19th century set for literature was to create an image of a viable and still positive hero. Alexander Ostrovsky in his work was oriented to answers to the most pressing social requests. Nevertheless, his works often did not satisfy his contemporaries, and sometimes insulted their moral feelings. An attempt to trace how the negative moral and ethical assessment of the playwright's creative work was conditioned and the role that newspaper and magazine criticism played in shaping the literary process is undertaken in the article.


2014 ◽  
Vol 11 (18) ◽  
Author(s):  
ANA SARA RIBEIRO PARENTE CORTEZ

Na segunda metade do século XIX, ao Cariri Cearense se delineou uma via migratória. Eram trabalhadores livres e pobres que, fugindo da seca, buscavam um espaço que não era severamente assolado por esse fenômeno. Unidos aos livres, libertos e escravos da região compunham a oferta de mão de obra. Por outro lado, nessa época, as autoridades e proprietários dessa região se ressentiam da falta de trabalhadores, sobretudo para a lavoura. Isso ocorria pela noção referente ao trabalho escravo, como aviltante e degradante, condicionar a percepção dos trabalhadores livres sobre as lidas que eles deveriam se vincular. Nacionalmente ocorria a discussão em torno da formação do trabalhador nacional em contraposição ao ócio e vadiagem percebidos nos setores pobres da sociedade. Assim como no contexto nacional, no sul cearense, mudar a noção de trabalho foi vista como necessária a fim de alterar a percepção sobre os serviços ”˜de escravos”™. Palavras-chave: História. Trabalho. Século XIX.  ”THE REGULAR REFUSAL FROM POPULATION CERTAIN AGRICULTURAL WORKS, JUDGED TO BE DISTINCTIVE OF SLAVERY”: the ideal work for the Cariri region of Ceará in the second half of the 19th centuryAbstract: In the second half of the 19th century, the Cariri region of Ceará became a migratory pathway. Free and poor workers fleeing from the drought, sought a space not severely hit by this phenomenon. Along with the free man and freed slaves from the region comprised the labor supply. Moreover, at that time, the authorities and farm owners from the region complained about the lack of labor, especially for farming. This occurred from the notion of slave work as demeaning and degrading condition the perception of free laborers on the rules that they should be bound to. Nationally occurred the discussion around the formation of national worker as opposed to idleness ad vagrancy perceived in poor sectors of society. As in the national context a change in the notion of work was seen as necessary in southern Ceará in order to change the perception of the ”slave” jobs. Keywords: History. Work. 19th century.  ”EL RECHAZO DE LA POBLACIÓN A CIERTOS TRABAJOS AGRáCOLAS PORJUZGAR DESTINCTIVO LA ESCLAVITUD”: el empleado ideal para el Carirá­ - Ceará de la segunda mitad del siglo XIXResumen: En la segunda mitad del siglo XIX, en el Cariri - Cearense surgió una ruta migratoria. Eran trabajadores libres y pobres, huyendo de la sequá­a, buscaban un espacio que no fuera duramente afectado por este fenómeno. Unidos a los libres, libertos y esclavos de la región comprendieron la oferta de trabajo. Por otra parte, en ese momento, las autoridades y los propietarios de esta región sintieron la deficiencia de trabajadores, en especial para la agricultura. Esto ocurrió por la idea en referirse a la esclavitud como humillante y degradante, condicionar la percepción de los trabajadores libres en la lectura que deberá­an estar vinculados. A nivel nacional, ocurrió la discusión sobre la formación del trabajador nacional en oposición a la ociosidad y vagancia percibida en sectores pobres de la sociedad. Al igual que en el contexto nacional, en el sur de Ceará, cambiar el concepto de trabajo fue visto como necesario para cambiar la percepción de los servicios de 'esclavos'. Palabras clave: Historia. Trabajo. Del siglo XIX.


2006 ◽  
Vol 58 (3) ◽  
pp. 216-226
Author(s):  
Anna-Dorothea Ludewig

AbstractThe present research on Czernowitz focuses mostly on the 20th century and on the works and memoirs of Holocaust survivors. But Czernowitz was at its cultural and economical height at the end of the 19th century, and it was during that time that the myth of the ,,ideal city" was established. This essay stresses the importance of that time period for understanding the ,,Czernowitz myth," and it analyzes the relationship between the ,,real" place Czernowitz and the literary topos of a ,,sunken city" (Rose Ausländer).


2021 ◽  
Vol 21 (3-4) ◽  
pp. 56-62
Author(s):  
Vadim L. Afanasevsky

The article discusses the views of V.S. Solovyov on the medieval religious worldview. The main problem for historical and historical and philosophical thought at the end of the 19th century was the question of the degree of influence of Christian ideology on the perception of man in the Middle Ages. And since it was V.S. Soloviev who expressed doubts about the absolute significance of the Christian doctrine for the consciousness of medieval Western Europe, Byzantium and Russia, then his constructions are especially interesting. The author proceeds from the assumption that all his reflections can be characterized as Christian utopianism, however, it is presented in the space of liberal teachings of Russia in the second half of the 19th century. Attention is focused on the aspiration of V.S. Solovyov to solve problems through the completeness and purity of the ideal of Christianity. Therefore, the world-historical process itself appears as a condition for the functioning of this ideal. The key point for the Russian philosopher is the conviction that in the Middle Ages pagan elements persist and affect the consciousness of people under the guise of the Christian faith. And this leads to the antinomy of the order of life and the spirit of the Middle Ages. It is this moment that serves as the subject of this article.


2012 ◽  
Vol 14 (1) ◽  
pp. 34-44
Author(s):  
Johnny Kondrup

ABSTRACT This article concerns the return of the literary biography in the humanistic fields, especially in Danish literary research, since 1980. During the New Criticism in the 1960s biography was regarded as a superfluous genre, and during the neoMarxism of the 1970s as a naive genre. But around 1980 it returned in the form of a number of new scholarly works especially in the fields of literature and history. This article points to two elements in the postmodern Zeitgeist which might have played a role in promoting the return of biography: first, the collapse of the grand systems of interpretation, and second a change in the ideal of scholarship in the direction of constructivism. Then the article investigates how ‘the new biography’ is distinguished from the old and outlines three points in particular: 1) a greater understanding of the significance of social structures; 2) an increased focus on contingency, incoherence and indeterminacy in a human life; and 3) a rising interest in the ‘ordinary’ human being. On a fourth point, postmodern biography has not come as far as one might expect. Although it could be more experimental and theoretically self-conscious, in fact it employs surprisingly traditional patterns of narrative, most of which are stamped by the Bildungsroman of the 19th century.


2019 ◽  
Vol 1 (1) ◽  
pp. 71-79
Author(s):  
Predrag DJOKOVIĆ

This paper explains the musical treatment of the hymnographic genres within the Serbian chanting practice. As it is known, the original Byzantine poetic structure written in verse — which was in perfect unity with the Byzantine chant concerning the rhythm and meter — was lost in Church-Slavonic translations. The Slavonic hymnography in prose inevitably caused modification of the music language, i.e. establishing of the new bond between the word and a tone. Accordingly, a creative practise of “tailoring” the church melodies to the structure and semantics of the particular hymnographic genre occurred within Serbian chanting practise. Eventually, many songs from the Octoechos, General Chanting, as well as certain songs of the Festal Chanting, gained the status of the “fixed” chants, the proof of which are the first Serbian chanting collections from the 19th century written in staff notation. In these chants semantics and music are set in a specific manner and they represent a model by which the chanters govern themselves while singing other church hymns. Ideal unity of hymnography and music in the fixed chants is reflected in coinciding of textual and music phrases. Such an ideal balance contributes to the clear transmission of the hymnographic content to the faithful. However, sticheras, irmoses, troparions and kontakions which lack the ideal balance, may cause the hymnographic narration and, at some places, even the theological points to be incomprehensible and imprecise. To creative chanters it is an opportunity to “tailor”, i.e. to reinterpret the chants in order to compensate for these imperfections. Such a creative interpretation is possible only by skilled chanters who, above all, thoroughly understand the meaning and structure of a particular hymnographic work. Amongst such chanters were some of the bishops and patriarchs of the Serbian Orthodox Church. Certain chants related to this problem are examined in this paper.


Sign in / Sign up

Export Citation Format

Share Document