Results 61 to 70 of about 33,785 (294)

Senedd Reform: From Aspiration to Cold‐Headed Reality?

The Political Quarterly, Volume 96, Issue 1, Page 164-172, January/March 2025.
Abstract In May 2024, the Senedd Cymru (Members and Elections) Bill completed its legislative journey through the Senedd Cymru/Welsh Parliament. The bill marks the latest chapter in the Senedd's evolution from an assembly established with no formally separated executive branch and no primary legislative powers into a lawmaking and tax‐raising ...
Adam Evans
wiley   +1 more source

Serendipitous ritualization: dynamics of lay connectivity in Chinese Buddhist temples and beyond Ritualisation fortuite : dynamique de la connectivité des laïques dans les temples bouddhistes chinois et au‐delà

Journal of the Royal Anthropological Institute, EarlyView.
This article contributes to rethinking the dichotomy between informal sociality and ritual formality by examining the occasional ritual encounters surrounding spirit‐tablet inscription in Chinese Buddhist temples. Rather than viewing rituals as enactments of established orders, it presents ritual engagement as a contingent process of relational ...
Yang Shen
wiley   +1 more source

The accounting methods of the "Opera del Duomo" of Orvieto, from its origins to the 16th century statute reform: single or double-entry bookkeeping?

De Computis, 2014
The “Opera del Duomo” is the institution, still in existence, which was responsible for the construction of the cathedral in Orvieto. Over the centuries there have been many changes to its structure, in part due to continual conflict between the public ...
Libero Mario Mari, Francesca Picciaia
doaj   +1 more source

EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO

Essays in Economic and Business History, 2005
In 1494 Luca Paciolo, an Italian monk, undertook to summarize contemporary mathematical knowledge. His treatise included "De Computis et Scripturis," thirty-six chapters on bookkeeping as practiced in Venice.
Jerome DeRidder
doaj   +2 more sources

Encoding Financial Records for Historical Research

Journal of the Text Encoding Initiative, 2017
This paper focuses on a thought experiment in which the authors propose an encoding system not unlike the contextual markup of prosopographies or gazetteers using TEI P5 that could be used to capture the particular financial semantics involved in HFRs ...
Kathryn Tomasek, Syd Bauman
doaj   +1 more source

Cuttings, Combings, Fettlings and Flock: Gender and Australian Wool ‘Waste’, 1900–1950

Gender &History, EarlyView.
ABSTRACT As Australia's wool industry produced vast amounts of fine fleece from the nineteenth century, the wool processing and clothes manufacturing industries generated waste – products like cuttings, combings, fettlings and flock. Salvaged and then sold to waste merchants, these and other materials had a second life.
Lorinda Cramer
wiley   +1 more source

What is being done in accounting courses in the United States [PDF]

, 1924
Thesis (M.A.)--Boston ...
Grandfield, Mary A
core   +1 more source

‘Mere Amateurs’? Elementary Teachers and the Making of Scientific Authority in the British Child Study Movement

History, EarlyView.
Abstract This article offers new perspectives on the relationship between elementary teaching, scientific expertise and the professionalization of the human sciences. Previous scholarship has demonstrated the ready existence of ‘amateur’ science societies in the nineteenth century where cross‐class exchanges were common.
Julia Gustavsson
wiley   +1 more source

THE UNIQUE OPPORTUNITIES OF ACCOUNTING TO PROMOTE TRANSPARENCY OF ECONOMIC PROCESSES

Copernican Journal of Finance & Accounting, 2019
The article is devoted an important role the Institute of Accounting in the modern economy. This role is supported by unique institutional and informational opportunities determined by its specific characteristics.
Tetyana Slyozko, Lyudmila Kurilo, Oleksandra Mazina   +2 more
doaj   +3 more sources

Revealing the limitations of double-entry bookkeeping paradigm from the perspective of the communicative function of accounting [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: Stakeholder dissatisfaction with published financial statements (PFS) has revealed the limitations of double-entry bookkeeping (DEB). The purpose of this article is to examine how the communicative function (CF) of accounting influences the ...
Hanna Mysaka, Ivan Derun
doaj   +1 more source