scholarly journals An Accounting History of Credit Money

2021 ◽  
Vol 07 (07) ◽  
Author(s):  
Maxime Izoulet ◽  
Keyword(s):  
Northern Italy ◽  
Accounting History ◽  
Monetary System ◽  
Historical Importance ◽  
History Of ◽  
Different Dimensions ◽  
Double Entry

This article seeks to demonstrate that the invention of double-entry accounting, during the 13th and 14th centuries in the cities of northern Italy, was at the origin of the emergence of our monetary system: the credit money system. By showing the limits of the monetary histories that currently exist, this article shows that these limits are the consequence of a theoretical unthought: that of the different dimensions of money. It then shows that this problem is particularly well defined by double-entry accounting, which explains its decisive historical importance for the history of money.

Incidence and natural history of HCV infection in Northern Italy: Results of an epidemiological study

2001 ◽  
Vol 120 (5) ◽  
pp. A366-A366
Author(s):  
C MAZZEO ◽  
F AZZAROLI ◽  
A COLECCHIA ◽  
S DISILVIO ◽  
A DORMI ◽  
...  
Keyword(s):  
Natural History ◽  
Epidemiological Study ◽  
Northern Italy ◽  
Hcv Infection ◽  
History Of

AN ANALYSIS OF PUBLISHING PATTERNS IN ACCOUNTING HISTORY RESEARCH IN ITALY, 1990–2004

2008 ◽  
Vol 35 (1) ◽  
pp. 1-48 ◽  
Author(s):  
Lino Cinquini ◽  
Alessandro Marelli ◽  
Andrea Tenucci
Keyword(s):  
International Comparisons ◽  
International Perspective ◽  
Historical Research ◽  
Publication Trends ◽  
Accounting History ◽  
Different Dimensions ◽  
Italian Context

In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to “map” the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual SISR (Società Italiana di Storia della Ragioneria) Congress and in the Congress celebrating the 500th anniversary of the publication of Pacioli's Summa held in Venice in 1994. The findings chart publication trends during the period 1990–2004 from a quantitative and qualitative perspective, based on different dimensions, the dynamic of change in Italian AHR, and its possible limitations. The paper is informed by an international perspective and causal interpretations are attempted.

THE R.J. CHAMBERS COLLECTION: AN “ARCHIVIST'S” REVELATIONS OF 20th CENTURY ACCOUNTING THOUGHT AND PRACTICE

2006 ◽  
Vol 33 (1) ◽  
pp. 145-166 ◽  
Author(s):  
Graeme W. Dean ◽  
Peter W. Wolnizer ◽  
Frank L. Clarke
Keyword(s):  
Prima Facie ◽  
Accounting Education ◽  
Hard Copy ◽  
Accounting History ◽  
Research Areas ◽  
Archival Source ◽  
Inflation Accounting ◽  
History Of ◽  
High Degree ◽  
Accounting Standard Setting

A major, unique accounting archival source, the R.J. Chambers Collection comprises both hard copy and, utilizing cutting-edge search technology, internet accessible materials. From his academic beginnings, Chambers was an orderly person, an archivist of the extensive and varied evidence that underpinned his proposals for accounting reform. Opening research areas for accounting biography, the development of accounting thought, the history of accounting institutions, prosopography, public sector accounting history, and comparative international accounting history are foremost amongst the myriad justifications for seeking to unravel the accounting history “lodes” in archives such as the Goldberg, Chambers, and Briloff Collections [Potter, 2003]. The archiving of the meticulously kept Chambers papers from 1947–1999 provides an opportunity for unfolding the background to events previously withheld from accounting history scholars. Professional episodes in relation to inflation accounting, standard setting, proposals to reform accounting education, and the like that appeared prima facie to be worth investigating are now open to scrutiny from a different angle, with a different type of evidence available in this Collection. This Collection provides a high degree of archival provenance. In particular, it represents an orderly retention of past documentation of what Chambers wrote, and perhaps uniquely for accounting historians, received; thus, providing an extensive window from which to examine the disorderly present environment of acounting.

THE ROOTS OF MODERN CAPITALISM: A MARXIST ACCOUNTING HISTORY OF THE ORIGINS AND CONSEQUENCES OF CAPITALIST LANDLORDS IN ENGLAND

2004 ◽  
Vol 31 (1) ◽  
pp. 1-56 ◽  
Author(s):  
Rob Bryer
Keyword(s):  
Social Relations ◽  
Pivotal Role ◽  
Archival Research ◽  
Accounting History ◽  
Agricultural Revolution ◽  
Historical Literature ◽  
Modern Capitalism ◽  
History Of ◽  
Industrial Revolutions

A major debate neglected by accounting historians is the importance of landlords in the English agricultural revolution. The paper uses accounting evidence from the historical literature to test Marx's theory that, from around 1750, England's landlords played a pivotal role by adopting and then spreading the capitalist mentality and social relations by enclosures and changes in the management of their estates and tenants. It gives an accounting interpretation of Marx's theory of rent and argues that the available evidence supports his view that the conversion of English landlords to capitalism underlay the later stages of the agricultural revolution. The conclusion explains the linkages in Marx's theory between the agricultural and industrial revolutions, and calls on accounting historians to conduct archival research into the agricultural roots of modern capitalism.

scholarly journals Geldtheorie und -politik in Preußen Mitte des 18. Jahrhunderts

2020 ◽  
Vol 61 (1) ◽  
pp. 217-257
Author(s):  
Jan Greitens
Keyword(s):  
18Th Century ◽  
Economic Thought ◽  
Monetary Theory ◽  
Clear Understanding ◽  
Monetary System ◽  
Monetary Approach ◽  
History Of ◽  
Early Modern Era ◽  
Value Of Money ◽  
Modern Era

AbstractIn the history of economic thought, monetary theories in the Germanspeaking world of the early modern era are considered backward compared to the approaches in other European countries. This backwardness can be illustrated by two authors from the mid-18th century who were not only contemporaries but also successively in the service of Frederick II (“the Great”) of Prussia. The first is Johann Philipp Graumann, one of the 'projectors' of the 18th century. As master of the mints in Prussia, he developed a coin project, where he tried to implement a new monetary standard to promote trade, generate seigniorage income and implement the Prussian coins as a kind of a reserve currency. In his writings, he developed a typical mercantilistic monetary theory with a clear understanding of the mechanism in the balance of payments. But even when he tried to include credit instruments, he did not take banks or broader financial markets into account. The second thinker is Johann Heinrich Gottlob Justi, who took the opposite position concerning the coin project as well as in his theory. He defended a strictly metalistic monetary approach where the value of money is only based on the metal's value. While Graumann rejected the English coin system, Justi recommended its laws for countries without their own mines, because the sovereign should not misuse his right of coinage. For him, the monetary system had tobe reliable and stable to serve trade and economic development.

scholarly journals Contrasted Epidemiological Patterns of West Nile Virus Lineages 1 and 2 Infections in France from 2015 to 2019

Pathogens ◽  
2020 ◽  
Vol 9 (11) ◽  
pp. 908 ◽  
Author(s):  
Cécile Beck ◽  
Isabelle Leparc Goffart ◽  
Florian Franke ◽  
Gaelle Gonzalez ◽  
Marine Dumarest ◽  
...  
Keyword(s):  
Spatial Distribution ◽  
West Nile Virus ◽  
Invasive Disease ◽  
Northern Italy ◽  
Breaking Point ◽  
Organ Donors ◽  
West Nile ◽  
Organ Donations ◽  
History Of ◽  
Lineage 2

Since 2015, annual West Nile virus (WNV) outbreaks of varying intensities have been reported in France. Recent intensification of enzootic WNV circulation was observed in the South of France with most horse cases detected in 2015 (n = 49), 2018 (n = 13), and 2019 (n = 13). A WNV lineage 1 strain was isolated from a horse suffering from West Nile neuro-invasive disease (WNND) during the 2015 episode in the Camargue area. A breaking point in WNV epidemiology was achieved in 2018, when WNV lineage 2 emerged in Southeastern areas. This virus most probably originated from WNV spread from Northern Italy and caused WNND in humans and the death of diurnal raptors. WNV lineage 2 emergence was associated with the most important human WNV epidemics identified so far in France (n = 26, including seven WNND cases and two infections in blood and organ donors). Two other major findings were the detection of WNV in areas with no or limited history of WNV circulation (Alpes-Maritimes in 2018, Corsica in 2018–2019, and Var in 2019) and distinct spatial distribution of human and horse WNV cases. These new data reinforce the necessity to enhance French WNV surveillance to better anticipate future WNV epidemics and epizootics and to improve the safety of blood and organ donations.

Abstract P355: Predicting the 20-year Risk of First Coronary or Ischemic Stroke Event in Northern Italy: The CAMUNI Absolute Risk Equation

Circulation ◽  
2013 ◽  
Vol 127 (suppl_12) ◽  
Author(s):  
Giovanni Veronesi ◽  
Lloyd E Chambless ◽  
Francesco Gianfagna ◽  
Giuseppe Mancia ◽  
Giancarlo Cesana ◽  
...  
Keyword(s):  
Blood Pressure ◽  
Family History ◽  
Diastolic Blood Pressure ◽  
Cardiovascular Events ◽  
Absolute Risk ◽  
Northern Italy ◽  
Men And Women ◽  
Basic Model ◽  
History Of

Aims. Recent US guidelines advocate the introduction of lifetime or long-term absolute risk prediction for primary prevention of cardiovascular events, especially for young people and women. Therefore, long-term prediction models might be specially beneficial in population considered at low incidence. We aim to develop a 20-year absolute risk prediction equation in a Northern Italy population. Methods. Four independent population-based cohorts were enrolled between 1986 and 1994 from the Brianza population (Northern Italy), adopting standardized MONICA procedures. The study sample comprises n=2574 men and 2673 women, aged 35 to 69 years and free of CVD at baseline. Participants were followed-up for incidence of first coronary and ischemic stroke events (fatal and non-fatal; all MONICA validated) for a median time of 15 years (IQ range: 12-20) and up to the end of 2008. We compared several gender-specific Cox Proportional Hazards models: the basic one includes age, total cholesterol, HDL-cholesterol, systolic blood pressure, anti-hypertensive treatment, cigarette smoking and diabetes. Candidates to model addition were diastolic blood pressure, triglycerides, BMI, family history of CHD, and education. Model calibration was tested using the Grønnesby-Bogan goodness-of-fit statistic. The Area Under the ROC-Curve (AUC) was a measure of discrimination, corrected for over-optimism via bootstrapping. Changes in discrimination (Δ-AUC) and reclassification (Net Reclassification Improvement, NRI) defined the improvement from the basic model due to an additional risk factor. Intermediate risk was defined as 20-year risk between 10% and 40%. Results. We observed n=286 events in men (incidence rate 7.7 per 1000 person-years) and n=108 in women (2.6 per 1000 person-years). All risk factors included in the basic model were predictive of first cardiovascular event in both genders; discrimination was 0.725 and 0.802 in men and women, respectively. Average specificity in the top risk quintile (cut-off value: 23% in men and 8.5% in women) was similar in men and women (85% vs. 83%), while sensitivity was higher in women (63% vs. 46%). All the models were well-calibrated (p-values >0.05). The addition of a positive family history of CHD in men (Hazard Ratio: 1.6; 95%CI 1.2-2.1) and of diastolic blood pressure in women (HR: 1.4 for 11 mmHg increase; 1.1-1.8) significantly improved discrimination (Δ-AUC=0.01; 95%CI 0.002-0.02 [men] and Δ-AUC=0.005; 95%CI 0.0001-0.01 [women]) and reclassification of subjects at intermediate risk (NRI=8.4%;1.7%-19.1% [men]; and NRI=11.7%; -3.2%-33.5% [women]). Conclusions. Traditional risk factors are predictive of cardiovascular events after 20 years, with good discrimination. The addition of family history of CHD may contribute to model improvement, at least among men; the role of diastolic blood pressure in women should be carefully evaluated.

The hidden history of Benjamin Montgomery: Slave, manager, and accountant

2021 ◽  
pp. 103237322110581
Author(s):  
Sandra Gates ◽  
Megan Burke ◽  
John Humphreys
Keyword(s):  
United States ◽  
African American ◽  
The United States ◽  
Accounting Profession ◽  
Accounting Practice ◽  
Accounting History ◽  
History Of ◽  
Narrative Process ◽  
Race Ethnicity

Little is known about the contributions of African-American slaves in the histories of various business domains, including accounting. Some authors attribute this scholarly silence to ideological motives due to race-ethnicity and bigotry. Others note that this paucity reflects not only a lack of data but also an inability to adequately approach the contributions of minorities to the accounting profession. Consequently, there are hidden voices in accounting history that should be explored. One of those voices belongs to Benjamin Thornton Montgomery, a Southern slave who became a plantation manager and owner. Observing Montgomery’s practices through the unique historical lens of the ante-bellum period of the United States, we argue that he should also be acknowledged for his responsibilities as an accountant. Accordingly, we use an analytically structured narrative process to examine the compelling case of Ben Montgomery to inform a more accurate and balanced historical foundation of accounting practice in America.

scholarly journals Synet på natur og historie hos Grundtvig og Løgstrup

1994 ◽  
Vol 45 (1) ◽  
pp. 92-106
Author(s):  
Hans Henningsen
Keyword(s):  
Sense Perception ◽  
Historical View ◽  
Self Recognition ◽  
The World ◽  
Art Forms ◽  
History Of ◽  
Different Dimensions ◽  
The Creation ◽  
The Universe ◽  
Historical Life

The View of Nature and History in Grundtvig and LøgstrupBy Hans HenningsenGrundtvig’s and K.E. Løgstrup’s thoughts move in two different dimensions, but with the same intention of demonstrating that it was not the capacity of man to create culture that first gave significance to the world. But where Grundtvig speaks about history, Løgstrup speaks about »phenomena«, »nature«, and »universe«.While Grundtvig was largely unaffected by Kant, the latter - with his concepts of the selfexistent subject and the idea of the faculty of cognition as productive - became a challenge to Løgstrup. Kant heralds an era whose relationship with the universe is characterized as a »marginal existence«. Our culture became an emancipatory culture which was all to the good, but the era lost its sense of the .pre-cultural. structures in which life is »encased«.The era has also emancipated itself from Grundtvig’s historical view. But a history on the premisses of relativism is no history. Or, in Løgstrup’s words, there is no other history than the history of what is essential in life. Therefore, in reality, Løgstrup’s phenomenological and philosophical endeavours become a defence of history. Grundtvig’s view of nature was determined by his radical prioritization of history. He prefers to view nature as part of the historical life of man, which again determines his use of nature images. In Grundtvig there is no religious interpretation of any experience or perception of nature in spite of the fact that everything in the Creation is to be understood as images of the eternal.In Løgstrup there is no such cautions attitude towards nature. Here nature and sense perception are liberating, but as is the case with Grundtvig, nature is seen as the foundation of man’s life, as immediate experience.Grundtvig’s radical prioritization of history colours his view of art. The Creation itself is the greatest work of art; part of it is the upbringing through which all history must be the object of the individual’s own experience. Among the art forms, poetry ranks highest, with the song above all other forms, while Grundtvig only uses disparaging words about painting and sculpture because these art forms are wordless and preclude changes. Løgstrup, however, attaches much greater importance to sense perception and self-recognition through art.These contrasts may be regarded as what Løgstrup calls uniting opposites; it must be remembered, however, that such disparities cannot be harmonized so as to disappear, but are uniting precisely by virtue of the tension that exists between them. The actual existence of the contrasts does not preclude the possibility that in a wider sense the two views may be contained within the same framework and express a common intention.

Mosasaurs from Germany – a brief history of the first 100 years of research

2014 ◽  
Vol 94 (1) ◽  
pp. 5-18 ◽  
Author(s):  
Sven Sachs ◽  
Jahn J. Hornung ◽  
Mike Reich
Keyword(s):  
Scientific Evidence ◽  
Upper Jurassic ◽  
Baleen Whales ◽  
Historical Importance ◽  
Form Part ◽  
History Of ◽  
Lines Of Descent ◽  
East Prussia ◽  
Intermediate Member ◽  
Comprehensive Discussion

AbstractIn Germany, mosasaur remains are very rare and only incompletely known. However, the earliest records date back to the 1830s, when tooth crowns were found in the chalk of the Isle of Rügen. A number of prominent figures in German palaeontology and geosciences of the 19th and 20th centuries focused on these remains, including, among others, Friedrich von Hagenow, Hermann von Meyer, Andreas Wagner, Hanns Bruno Geinitz and Josef Pompeckj. Most of these works were only short notes, given the scant material. However, the discovery of fragmentary cranial remains in Westphalia in 1908 led to a more comprehensive discussion, which is also of historical importance, as it illustrates the discussions on the highly controversial and radical universal phylogenetic theory proposed by Gustav Steinmann in 1908. This theory saw the existence of continuous lines of descent, evolving in parallel, and did not regard higher taxonomic units as monophyletic groups but as intermediate paraphyletic stages of evolution. In this idea, nearly all fossil taxa form part of these lineages, which extend into the present time, and natural extinction occurs very rarely, if ever. In Steinmann's concept, mosasaurs were not closely related to squamates but formed an intermediate member in a anagenetic chain from Triassic thalattosaurs to extant baleen whales. The newly found specimen led Josef Pompeckj to write a vehement rebuttal to Steinmann's theory, published in 1910, showing that his conclusions were conjectural and speculative, being based on convergence and not supported by scientific evidence. This particular specimen, housed in Göttingen, later also inspired a piece of palaeoart by Franz Roubal under the instructions of Othenio Abel.With the exception of a vertebra from the Campanian of former East Prussia (now Russian Federation), and a possible vertebra from the Cenomanian of Dresden, Saxony, all datable material – today partly lost – originated from the northern part of present-day Germany and stratigraphically from the Campanian–Maastrichtian. The purported record from the Cenomanian of Bavaria (southeastern Germany) was most probably an error, based on Upper Jurassic crocodilian material.

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