...Development in Accounting Theory * General Scientific Period (1800-1955) * Normative Period (1957-1970) * Positive Era (1970s) * Behavioral Research (1980s) Evolution of Double-Entry Book Keeping * Early History of Accounting * 4500-3600 BC -Chaldean Babylonion -Assyrian and Sumerian Egyptian -Chinese( Chao Dynasty) -Greek -Roman * 11th to 13th century -Italian Renaissance * Luca Pacioli’s Contribution * Introduction of double-entry book keeping, Dr and Cr were used for entries to secure double entry. * Three book are used: -memorandum -journal -ledger * Development of double entry * 16th Century: a few changes are made in the book-keeping techniques. * 17th Century: separate inventory accountant for different types of goods. * 18th Century: Three methods of treating fixed assets * 19th Century: depreciating property was accounted for unsold merchandise 4 reasons generally advance to explain the role of double-entry in the economic expansion: * Double-entry contributed to a new attitude toward economic life. * The acquisition was aided and propelled by systematic organisation. * It permits a separation of ownership and promotes the growth of the large joint stock company. * The new rationalism was further and enhance by systematic organization. Capitalism and Accounting * the linked between accounting and capitalism become known as the Sambart thesis or argument that the tranformstion...
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...SEVILLA El Centro The appropriately named Centro (Center) has been the hub of Sevilla culture and activity for centuries! With stunning architecture, monumental buildings, great shopping and much more, Santa Cruz With winding streets, white-washed buildings and flower-filled patios, the city's former Jewish district is certainly the most picturesque section of Sevilla. Here you can find anything from hole-in-the-wall flamenco venues to major landmarks like the world's largest cathedral! María Luisa The main draw of this area is, not surprisingly, the lush Parque de María Luisa (María Luisa Park). However, in the immediate area find museums, theaters and historical buildings like the Real Fábrica de Tabacos (Royal Tobacco Factory)- the setting for the famous opera Cármen! La Macarena Yes, THE Macarena of cult song fame. With cobbled stones, ancient city walls, a gritty atmosphere and the Virgin of Semana Santa (Holy Week) fame, its atmosphere is unparallelled. Triana Sevilla's traditional gypsy neighborhood, Triana, is known for its lively atmosphere and the most genuine flamenco. In fact, some of the best places to see the beloved song and dance are found here, across the river and removed from the hustle of the touristic Centro. Los Remedios, La Cartuja & Expo '92 Site These neighborhoods on the western shores of the Guadalquivir River are undoubtedly the later additions to Sevilla. The Expo '92 Site today offers an amusement park, along with the Cartuja monastery...
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...Seven Paintings, One World ----- Review Essay on Vermeer’s Hat Name: Ding Yiran (Elba) UID: 2010801799 Curriculum: LLB Final Word Count: 1,781 words Seven Paintings, One World Introduction: an interesting historical book Thrilled and wistful, I closed the book of Vermeer’s Hat, wondering how Timothy Brook, the author, can depict the 17th-century 1 world trade history in such an unexpected manner! Seven artworks are carefully selected, including five paintings from Johannes Vermeer2. Details in each of them open up a door for us to seek the path of widely transported commodities, furthermore, to generate a complete view of the globalized trade during that period of time. In this article, I will start with identifying two major arguments the author raises, with explanation from book contents: globalization takes form early in 17th century and China plays a major role in such trend. What follows is an analysis on the writing method. Then I will focus on the evaluation of the two arguments, talking about the favorable related theories as well as objections or complements. Central arguments: emergence of globalization in 17th century & China’s role in it The first argument conveyed in the book is, early as 17th century, the world was already closely connected together and the effect of connection penetrated into daily life. Using the metaphor of Indra’s net3, Timothy introduces multiple pearls, which weave and string the entire world together. One shining pearl is...
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...The Renaissance :The English Renaissance was a cultural and artistic movement in England dating from the late 15th and early 16th centuries to the early 17th century. It is associated with the pan-European Renaissance that is usually regarded as beginning in Italy in the late 14th century; like most of northern Europe England saw little of these developments for more than a century later. The beginning of the English Renaissance is often taken, as a convenience, to be 1485, when the Battle of Bosworth Field ended the Wars of the Roses and inaugurated the Tudor Dynasty. Renaissance style and ideas, however, were slow in penetrating England, and the Elizabethan era in the second half of the 16th century is usually regarded as the height of the English Renaissance .The dawn of the Renaissance came first to Italy and a little later to France. To England it came much later, roughly about the beginning of the sixteenth century. The light of the Renaissance came very slowly to the isolated island of England, so that when it did come in all its brilliance in the sixteenth century, the Renaissance in Italy had already become a spent force. Literature:The humanists and their reverence for the classics in Greek and Rome, had the effect of stifling the growth in creative literature. Their extreme reverence had the effect of encouraging the close imitation and copying of classical authors. However, as exploration continued, the interest in the world increased as did the natural curiosity...
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...How Urban leisure has affected the environment of Bury St Edmunds Introduction The urban environment that I have decided to do this journal on is the market town of Bury St Edmunds, this small town has a lot of heritage and has seen a lot of change to its urban environment over time, I will go through all the changes that the environment has seen due to leisure. How Bury St Edmunds to shape The small market town of Bury St Edmunds first took real shape in 1811, the act of parliament formed a body of men to go round and paving and cleaning up the streets (Tim Lambert, localhistories) since 1811 Bury St Edmunds has come across a lot of changes to its urban environment. There are a number of reasons why Bury St Edmunds has needed to change its urban environment ranging from economic growth to its demographic changes and its historical changes all of these changes have made Bury St Edmunds the town it is today. Bury St Edmunds tries to keep to its historical roots even with the forced impact of modernisation changing the landscape. One of the reasons Bury St Edmunds urban environment has had large changes is down to the tourism the town brings in. According to Law (1993:p3) a lot of cities and towns were losing economy and he stated that the tourism industry was growing at a quick rate and it could help to boost a town’s economy by generating more people resulting in a higher income for the place. Bury St Edmunds followed the trend that the rest of the country were...
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...Collocations Lists On this page you can find a few short lists of collocations to give you more of an idea about them. Many good learner's dictionaries show collocations associated with specific words. There are also dictionaries of collocations, though these are more difficult to find. Some common verbs have do make have a bath have a drink have a good time have a haircut have a holiday have a problem have a relationship have a rest have lunch have sympathy do business do nothing do someone a favour do the cooking do the housework do the shopping do the washing up do your best do your hair do your homework make a difference make a mess make a mistake make a noise make an effort make furniture make money make progress make room make trouble take break catch take a break take a chance take a look take a rest take a seat take a taxi take an exam take notes take someone's place take someone's temperature break a habit break a leg break a promise break a record break a window break someone's heart break the ice break the law break the news to someone break the rules catch a ball catch a bus catch a chill catch a cold catch a thief catch fire catch sight of catch someone's attention catch someone's eye catch the flu pay save keep pay a fine pay attention pay by credit card pay cash pay interest pay someone a compliment pay someone a visit pay the bill pay the price pay your respects save...
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...English literature From Wikipedia, the free encyclopedia Selected English-language writers: Geoffrey Chaucer, William Shakespeare, Jane Austen, Mark Twain, Virginia Woolf, T. S. Eliot, Vladimir Nabokov, Toni Morrison, Salman Rushdie. The focus of this article is on literature in the English language from anywhere, not just the literature of England, so that it includes writers from Scotland, the whole of Ireland, Wales, as well as literature in English from former British colonies, including the US. However, up until the early 19th century, it deals with the literature written in English of Britain and Ireland. English literature is generally seen as beginning with the epic poem Beowulf, that dates from between the 8th to the 11th centuries, the most famous work in Old English, which has achieved national epic status in England, despite being set in Scandinavia. The next important landmark is the works of the poet Geoffrey Chaucer (c. 1343–1400), especially The Canterbury Tales. Then during The Renaissance, especially the late 16th and early 17th centuries, major drama and poetry was written by William Shakespeare, Ben Jonson, John Donne and many others. Another great poet, from later in the 17th century, was John Milton (1608–74) author of the epic poem Paradise Lost (1667). The late 17th and the early 18th century are particularly associated with satire, especially in the poetry of John Dryden and Alexander Pope, and the prose works of Jonathan Swift. The 18th century...
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...Early Filipinos Early Filipinos were not in their feastings to eat and drink to excess, although they certainly drank a great deal more than they ate. On such occasions their doors were open to all who wished to come and drink with them. No matter how drunk he departs from a feast or how late at night, ever failed to find his own house. If there is need of weighing the price in silver or gold, he does it with such steadiness that his hand never trembles nor misses the exact point of balance. The costume and dress of inhabitants of Luzon before the Spaniards enter the country. They dressed well. Their taste ran to bright blues and reds, gold chains round the neck and burnished bangles on wrist and ankle. This suggests that among early Filipinos the arts of weaving and dyeing were fairly well developed, while craftsmanship in the precious metals had reached a surprisingly high level of virtuosity. Industry, however, was chiefly of the household type, with each village and clan community producing most of what it needed. And yet, we cannot altogether rule out the existence of production for the market. While we are still pretty much in the dark with regard to the purely domestic trade of the early Filipinos, we are somewhat better informed as to their foreign trade. Certainly, the Chinese carried on trade with the islands from a very early period. The pottery being unearthed by archaeologists in Southern Luzon, Mindoro, Palawan and elsewhere provides striking confirmation of...
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...Vocabulary: Goal 1 1. Historical narrative 2. Temporal structure (beginning, middle, end) 3. Time line 4. Historical succession 5. Historical duration (continuity) 6. Primary sources 7. Humanity 8. Historical passage 9. Historical perspective 10. Historical context 11. Literal meaning 12. Historical fact 13. Historical interpretation 14. Historical data 15. Hhistorical analysis 16. Cause-and-effect relationship 17. Value-laden 18. Moral convictions 19. Critique 20. Hypotheses 21. Historical inquiry 22. Eyewitness account 23. Statistical compilations 24. Journals 25. Census 26. Artifacts 27. Economic indicators Goal 2 28. Sustainability – supported,upheld ,of confirmed 29. Fertile Crescent – an area in the middle and near east: formerly fertile, now partly desert 30. Migration - a number or body of persons or animals migrating together. 31. Environment – the aggregate of surrounding things,conditions,or influences;surroundings; milieu 32. Human interdependence – all humans rely on each other. 33. Natural barriers – a natural limit or boundary of any kind. 34. Drought – a period of dry weather that whithers or kills the crops 35. Famine – extreme hunger or scarce amount of food. 36. Trade interactions -the influence of buying or selling trade with other countries. 37. Resources – a source of supply,support,or aid when specificity needed 38. River valley -a natural stream of water flowing in a valley...
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...Scandinavian Culture: Home Exam Antoine LE GOFF HISTORY BOOK: HOW SWEDEN BECAME SWEDISH Table of Contents Introduction 1 Creation of Sweden and its culture 3 17th - 18th century: Swedish culture is born 3 Göticism and Viking heritage: Foundation of the Swedish culure 3 18th Century: the Enlightenment: a new view of the nation 3 19th Century: National Romanticism 3 20th century: Contemporary History 4 The dissolution of the Union 4 The First World War 4 Wellfare system establishment 4 The Second World War 4 The Cold War 5 European Union and Immigration 5 How Sweden Becam Swedish 6 Welfare State 6 Cultural Policy and Propaganda 7 Multi-culturalism 8 Gender Equality 9 Conclusion 11 Introduction The purpose of this essay is to try to understand the Scandinavian culture. To do this, we have to clarify some concepts, like National Identity, Nationalism, culture and Swedishness, in order to understand the connection between those, and finally expose more easely the following arguments. Those concepts can be seen as pretty dimness and deep, so we have to treat those with caution. In fact, if we start with Nationalism, many theorists tried to counteract the three paradoxes this concept bring : objective modernity vs. subjective antiquity, socio-cultural concept vs. concrete manifestations and 'political' power vs. philosophical poverty. Therefore, we see that Nationalism involve multiple frameworks, like history, culture, social...
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...R. de Koninck Alor Setar, the Capital of Kedah : a City to Govern Agriculture In: Archipel. Volume 36, 1988. Villes d'Insulinde (I) pp. 147-164. Citer ce document / Cite this document : de Koninck R. Alor Setar, the Capital of Kedah : a City to Govern Agriculture. In: Archipel. Volume 36, 1988. Villes d'Insulinde (I) pp. 147-164. doi : 10.3406/arch.1988.2449 http://www.persee.fr/web/revues/home/prescript/article/arch_0044-8613_1988_num_36_1_2449 Rodolphe de KONINCK Alor Setar, the Capital of Kedah a City to govern Agriculture It is necessary to understand not only the cha racter of present-day cities of Southeast Asia but also the relationship of the city-based elites and the rural peasantry. (McGee, 1967, p.28) 1. Kedah's search for an agricultural Capital Most authors who have dealt with the history of the old kingdom of Kedah emphasized the importance of its location on the Straits of Malacca. Thus, in referring to the period extending from the fourth century A.D. to the middle of the sixth century, G. Coedès lists some powerful States. Among those to be found in «predestined locations» («sur des sites prédest inés»), he mentions Kedah (Coedès, 1964, p. 123-124). According to Wheatley (1961, p. 280), it developed during the sixth and seventh centuries and «attained its apogee as the peninsular node of the Sri Vijayan thalassocracy... It figured prominently in Chinese records as an important midway station between China, India and the Arab countries»...
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...Today the Caribbean is known as a melting pot of cultures and societies, this is mainly due to preexisting historical factors of colonialism that were done in the early 16th and 17th century in the Caribbean. The exploitation of the Caribbean landscape dates back to the Spanish conquistadors around 1600 who mined the islands for gold which they brought back to Spain. The more significant development came when Christopher Columbus wrote back to Spain that the islands were made for sugar development. The history of Caribbean agricultural dependency is closely linked with European colonialism which altered the financial potential of the region by introducing a plantation system. Much like the Spanish who enslaved indigenous Indians to work in gold mines, the seventeenth century brought a new series of oppressors in the form of the Dutch, the English, and the French. By the middle of the eighteenth century sugar was Britain's largest import which made the Caribbean that much more important as a colony. Colonialism has been regarded as a significant and common experience that has been reflected on Caribbean people of today’s culture and values, based on the events and circumstances that occurred during the 16th ,17th and 18th century . A great example of colonial influence that has been made part of the Caribbean culture is food. Everything in Caribbean culture displays this forced adaptation and the influence of several cultures mingling, from the time of slavery and the days of...
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...English literature is generally seen as beginning with the epic poem Beowulf, that dates from between the 8th to the 11th centuries, the most famous work in Old English, which has achieved national epic status in England, despite being set in Scandinavia. The next important landmark is the works of the poet Geoffrey Chaucer (c. 1343-1400) especially The Canterbury Tales. Then during The Renaissance, especially the late 16th and early 17th centuries, major drama and poetry was written by William Shakespeare, Ben Jonson, John Donne and many others. Another great poet, from later in the 17th century, was John Milton (1608-1674) author of the epic poem Paradise Lost (1667). The late 17th and the early 18th century are particularly associated with satire, especially in the poetry of John Dryden and Alexander Pope, and the prose works of Jonathan Swift. The 18th century also saw the first British novels in the works of Daniel Defoe, Samuel Richardson, and Henry Fielding, while the late 18th and early 19th century was the period of the Romantic poets Wordsworth, Coleridge, Shelley and Keats. It was in the Victorian era (1837–1901) that the novel became the leading literary genre in English,[1] dominated especially by Charles Dickens, but there were many other significant writers, including the Brontë sisters, and then Thomas Hardy, in the final decades of the 19th century.The Americans began to produce major writers in the 19th century, including novelist Herman Melville, author of...
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...Early Economic Prosperity: Fine China For centuries, the common theme of global politics and economics has been focused on the relative prosperity of the West compared to the rest of the world. It’s a trend with roots as early as the 15th century and that has characterized the world we live in today. In the 9th through the 14th century, however, China was starting to become one of the more prominent powerhouses in the world and played a major role on the international level in both politics and economics. China’s impressive strength during this time period insists that certain policies must have been put into place at the governmental level in order to spearhead the country into prosperity. To just credit this success to a more centralized approach than the rest of the world would be an unjust oversimplification of China’s illustrious history. Instead, we must look at China’s emphasis on both technological advancements and centralized business practices as the sources of their ensuing dominance in the several centuries prior to the arrival of Europeans in the Americas. While some say that just a general policy of centralization helped to spur Chinese advancement during this time period, it is actually more accurate to hone in on their reformative business practices as the most probable cause. As Abu-Lughod (1989) stresses, China’s reforms occurred both on a national and a global scale. Within borderlines, one of China’s first steps was to adopt paper money (especially in North...
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...The Changing Status of Dogs: One Bark at a Time Dylan Sunderland Why do pet owners have paintings and photographs of there pets? Author Katherine Grier writes, “Since the seventeenth century, having portraits made of family members has been one of the most important ways that Americans made statements about their feelings toward one another, their status in their communities, and their desire to preserve the history of their families for posterity” (124). As time progressed animals that were kept as pets began to have different roles for their owners and now they too are being considered a family member. Pets are slowly taking over the world of art as their own roles within the families are changing. Clearly, having pets placed in different forms of art have been used for centuries and they all tell there own different stories as to why they were chosen to be a part of the picture. How about a trip through time from the seventeenth century to the twentieth century to see how dogs have progressed in their roles as pets? Seventeenth century artist, Diego Velázquez, painted the piece of work known as Infante Felipe Próspero. This painting was produced in 1659 using oil on canvas. The location of production is not stated on Artstor.com where the piece was retrieved, but the assumption can be made that it was produced in a Spanish native area because of the title and the author history. This eloquently painted piece of work shows a young human standing next to her puppy...
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