scholarly journals Teocentrismo, Antropocentrismo y Contabilidad: de la Edad Media al Renacimiento

2022 ◽  
Vol 25 (1) ◽  
pp. 147-158
Author(s):  
Susana Villaluenga de Gracia ◽  
Inmaculada Llibrer-Escrig ◽  
Fernando-Gabriel Gutiérrez-Hidalgo

The change in the accounting method from single entry to double entry in the 15th century has been tried to explain by the influence of some different issues such as the appearance of capitalism or by the contact of Italy with other peoples. However, none of them has been able to do so satisfactorily. That is why this work, tries to show how this accounting change could be pushed by a paradigm shift: the philosophical and religious perception of the world and its passed from the Middle Ages to the Renaissance. It will be seen using a qualitative methodology which helps to know how the methods of charge and discharge and double entry respond to the prevailing ways of thinking in which they developed. The first one, can be associated with a Theocentric thought, typical of the Middle Ages, and the second one, double entry bookkeeping, philosophical viewpoint that are the are the most important entity in the world, which is characteristic of the Renaissance. El cambio del método contable de la partida simple a la doble en el siglo XV se ha intentado explicar por la influencia de diferentes factores como la aparición del capitalismo o por el contacto de Italia con otros pueblos. Sin embargo, ninguno de ellos aisladamente, lo ha podido hacer de forma satisfactoria. Por lo tanto, utilizando una metodología cualitativa, este trabajo intenta arrojar luz indagando cómo este cambio contable se pudo deber a un cambio en la percepción filosófica y religiosa del mundo, al pasarse de la Edad Media al Renacimiento. Se verá cómo los métodos del cargo y descargo y de la partida doble responden a las formas de pensamiento imperantes en el que se desarrollaron. En consecuencia, que partida simple se puede asociar a un pensamiento Teocéntrico, propio de la Edad Media, y que la partida doble se puede relacionar con el Antropocéntrico característico del Renacimiento.

1975 ◽  
Vol 11 ◽  
pp. 41-51 ◽  
Author(s):  
Janet L. Nelson

To know what was generally believed in all ages, the way is to consult the liturgies, not any private man’s writings.’ John Selden’s maxim, which surely owed much to his own pioneering work as a liturgist, shows a shrewd appreciation of the significance of the medieval ordines for the consecration of kings. Thanks to the more recent efforts of Waitz, Eichmann, Schramm and others, this material now forms part of the medievalist’s stock in trade; and much has been written on the evidence which the ordines provide concerning the nature of kingship, and the interaction of church and state, in the middle ages. The usefulness of the ordines to the historian might therefore seem to need no further demonstration or qualification. But there is another side to the coin. The value of the early medieval ordines can be, not perhaps overestimated, but misconstrued. ‘The liturgies’ may indeed tell us ‘what was generally believed’—but we must first be sure that we know how they were perceived and understood by their participants, as well as by their designers. They need to be correlated with other sources, and as often as possible with ‘private writings’ too, before the full picture becomes intelligible.


2021 ◽  
Vol 3 (1) ◽  
pp. 17-31
Author(s):  
Anna McKay

Over the past two decades, medieval feminist scholarship has increasingly turned to the literary representation of textiles as a means of exploring the oftensilenced experiences of women in the Middle Ages. This article uses fabric as a lens through which to consider the world of the female recluse, exploring the ways in which clothing operates as a tether to patriarchal, secular values in Paul the Deacon’s eighthcentury Life of Mary of Egypt and the twelfth-century Life of Christina of Markyate. In rejecting worldly garb as recluses, these holy women seek out and achieve lives of spiritual autonomy and independence.


2021 ◽  
Vol 64 (2) ◽  
pp. 62-83
Author(s):  
Svetlana S. Neretina

In the essay “Conversation about Dante,” Mandelstam described logic, which he defined as the “realm of unexpectedness,” which is unlike any everyday logical construction. Based on the analysis of Mandelstam’s text, it is assumed that we are talking about a tropology that arose in the Middle Ages, the principles of which can be derived from studies of St. Augustine’s treatise De Dialectica and Petrus Сomestor’s Historia Scholastica. It is this triple commonwealth (Augustine – Comestor – Dante, read by Mandelstam) that creates the multilayered logical framework of the work. Augustine created a completely different dialectic than in classical antiquity. Augustine considers dialectics as an art of discussion and describes the real steps that contribute to the emergence of speech, which corresponds to Mandelstam’s concept of conversation. According to Augustine, at the basis of any speech, is a trope-turn. In the article, attention is drawn to the sound nature of creation process. This logic, used in explaining the creation of the world according to the logos/word (tropology), assumes that, at the basis of the speech act, there is no the word as a unit of speech, but the sound itself – the sound, which was considered initially equivocal (ambiguous). In the process of pronounciation, the sound could turn into its opposite and could change the meaning of speech if the context has been changed. Dante expressed the meaning of tropology in practice. Mandelstam wrote that he had chosen Dante for the conversation (between poet and poet) “because he is the greatest and indisputable master of reversible and reversing poetic substance.” Mandelstam saw Dante as the Descartes of metaphor.


Antiquity ◽  
1953 ◽  
Vol 27 (105) ◽  
pp. 15-19 ◽  
Author(s):  
Humphrey Humphreys

Though everyone now agrees that the unicorn never existed, this unanimity is quite recent. All through the 19th century there were periodic reports of its presence in darkest Africa or on the Asiatic steppes, and hopes that it would turn out to be a reality died hard. But if there never was such a creature why did the men of the Middle Ages believe in it so firmly and depict it so often? As Christians it was incumbent on them to do so, for it was mentioned in the Old Testament and, therefore, must be real. Its presence there was due to the authors of the Septuagint, the Hellenised Jews who, at Alexandria, in the centuries between the city's foundation and the Christian era, translated their sacred books from Hebrew into Greek and on seven occasions used the word μονόκερως (Greek for unicorn).


1906 ◽  
Vol 52 (219) ◽  
pp. 745-755
Author(s):  
William W. Ireland

Although the world will never again see anything like the great crusades of the middle ages, these events may be traced to causes which, though now of less force, still influence the human mind, appealing to the simplest and deepest cravings of our common nature.


2021 ◽  
Vol 7 (1) ◽  
pp. 58-82
Author(s):  
Alexandru Matei ◽  

During the Middle Ages, integumentum was a term widely used by “intellectuals” (Le Goff) in order to unfold the function of allegory: there is no story whose signification does not echo the sacred texts, and every sacred truth needs a story to bring it to life. Integumentum was a way to make this echo explicit: a sort of “poetical coat hiding a moral or philosophical truth” (John of Garland). We want to suggest that, while no one uses integumentum anymore in order to designate the rhetoric of modern and contemporary theoretical discourse, it is in ecological theory that we may rediscover its afterlives. Hence, integumentum is not only a form of telling truths, but a form of memory, as well. In this respect, Michel Serres may be considered the first “ecological” thinker, as he avoids abstract metalanguages as much as possible, relying instead on fictions and characters in his attempt to describe the world afresh. If integumentum resurfaces as the proper way of “ecologizing,” instead of modernizing (Latour), we would like to uncover, in Michel Serres’ works, the dialectic of subjects and objects.


2014 ◽  
Vol 26 (31) ◽  
pp. 230-238
Author(s):  
Greta Kaušikaitė ◽  
Tatyana Solomonik-Pankrašova

In the Middle Ages, interpreter was thought to be a poet, skilled in the art of composition; and an exegete, able to turn the enigmatic mode of the Scriptures into the human language. Medieval translation appertained to a hermeneutical performance, with the ‘modus inveniendi’ as its constituent part. This article aims at revealing the enigmatic mode of medieval translation in Cædmon’s ‘Hymn of Creation’. Cædmon, an unenlightened cowherd, miraculously acquired the gift to recite a Christian Song, which rendered the world ‘as a Dive work of Art’. Cædmon is re–creating the original texts by imposing his ‘enarratio poetarum’ upon the Story of Creation as manifest in the ‘Book of Genesis’, the Latin ‘Vulgate’. The novelty of the research lies in deciphering the ‘enarratio poetarum’ in Cædmon’s ‘Hymn of Creation’ as a transformation from rhetorical poetics to hermeneutics, from the ‘modus inveniendi’ to the ‘modus interpretandi’, so that the Cædmonian ‘artes poetriae’ becomes inseparable from exegesis. Most previous research1 focused on the poetic vocabulary, viz., the fusion of heroic Germanic idiom and Christian lore in the context of Anglo–Latin literature. Cædmon rendered the thirty one line of Genesis, the Act of Creation, into the nine–line ‘Hymn of Creation’, which embraces not only the Act of Creation, but adores the Creator by giving Him a variety of poetic names. By re–creating the text of the Scriptures Cædmon is becoming the ‘fidus interpres’ in the sense of faithful exegete.


Author(s):  
Marina Okladnaya ◽  
Olena Hurenko

Problem setting. Islamic international law is a set of Islamic norms and customs that govern the relationship of Muslim States and Muslims with non-Muslim States, as well as with Muslim individuals within and outside the world of Islam. Islam has come a long and difficult way from the emergence of religion in modern ideology. It is considered one of the leading religions of the world and has a significant influence on a large number of people and states, so it is advisable to study one of the outstanding stages of the formation of the Islamic system in the field of international law, namely the Middle Ages and find out its connection with modernity. Analysis of recent researches and publications. The Islamic science of international law is in the process of development, during which its representatives try to combine the traditional values of Islam with the basic principles of modern international law. Among the scientists who made a significant contribution to the study of the Islamic concept of international law, its historical development and the modern situation, one can distinguish such as A. Butkevich, L. Sukiyainen, Al-Shaybani, Muhammad ibn al-Hasan, V. Knapp, M. Sana, Sardar Ali S., Hilmli M. Zavati, A. Merezhko, B. Feldman and others. Target of research. Study of the Islamic concept of international law, analysis and comparison of content, significance of Islamic international law in the Middle Ages and modern times. Article’s main body. The article is devoted to the main stages of the formation of one of the most important systems of international law – Islamic, which is a collection of unique traditional values, legal norms and customs of Islam. The stages of development in the Middle Ages and the connection with modernity were investigated, the main features in the Middle Ages were determined. Conclusions and prospects for the development. Islamic international law is a set of Islamic norms and customs that govern the relationship of Muslim States and Muslims with non-Muslim States, as well as with Muslim individuals within and outside the world of Islam. Islam has come a long and difficult way from the emergence of religion in modern ideology. It is considered one of the leading religions of the world and has a significant influence on a large number of people and states, so it is advisable to study one of the outstanding stages of the formation of the Islamic system in the field of international law, namely the Middle Ages and find out its connection with modernity.


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