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Della Mercatura E Del Mercante Perfetto
''Della mercatura e del mercante perfetto'' written by Benedetto Cotrugli around 1400 was the first bookkeeping manuscript and trade manual. Anzovin, 2000, p. 36, item 1441 The title has been translated in English by the alternate names of ''Of commerce and the perfect merchant'', ''On merchantry and the perfect merchant'', and ''On trade and the perfect dealer.'' History Several historians show that, since the manuscript was written in 1458, it is the oldest known manuscript on the double-entry bookkeeping system, and, as such, predates Luca Pacioli's book ''Summa de arithmetica'' by at least 36 years.''In Chapter XIII of the 1st book is called "order to keep " the records marketable '. There are only very vague rules, and the author observes: "..... narrating everything here wanting to '1 minute 'treatment would be too verbose et almost impossible to express it, "that without the living voice, writing can hardly be impa" rare. " However, one can easily argue that Benedict Cotru ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Benedetto Cotrugli
Benedetto Cotrugli ( hr, Benedikt "Beno" Kotruljević; 1416–1469) was a Ragusan merchant, economist, scientist, diplomat and humanist. Life Cotrugli was born in the city of Ragusa (modern Dubrovnik), part of the Republic of Ragusa. As a diplomat of the Kingdom of Naples, he spent some 15 years in the Court of Naples where he led many discussions and polished his thoughts on humanist subjects. From 1451 until 1469 he lived in Naples. He died in Aquila. Surviving manuscripts The earliest extant copy of Cotrugli's manuscript ''Libro de l'Arte de la Mercatura'' (''Book on the Art of Trade'') is kept in the National Library of Malta and is dated 1475, although the original manuscript was dated 1458.Basil S. Yamey (1994). "Benedikt Kotruljević on bookkeeping (1458)". ''Accounting, Business & Financial History'' 4(1): 43-50. The text of his 1458 manuscript ''Della mercatura e del mercante perfetto'' is followed by an appendix containing an inventory and many journal entries. It ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Manuscripts
A manuscript (abbreviated MS for singular and MSS for plural) was, traditionally, any document written by hand – or, once practical typewriters became available, typewritten – as opposed to mechanically printed or reproduced in some indirect or automated way. More recently, the term has come to be understood to further include ''any'' written, typed, or word-processed copy of an author's work, as distinguished from the rendition as a printed version of the same. Before the arrival of printing, all documents and books were manuscripts. Manuscripts are not defined by their contents, which may combine writing with mathematical calculations, maps, music notation, explanatory figures, or illustrations. Terminology The study of the writing in surviving manuscripts, the "hand", is termed palaeography (or paleography). The traditional abbreviations are MS for manuscript and MSS for manuscripts, while the forms MS., ms or ms. for singular, and MSS., mss or mss. for plu ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
History Of Accounting
The history of accounting or accountancy can be traced to ancient civilizations.Keith, Robson. 1992. “Accounting Numbers as ‘inscription’: Action at a Distance and the Development of Accounting.” ''Accounting, Organizations and Society'' 17 (7): 685–708. The early development of accounting dates to ancient Mesopotamia, and is closely related to developments in writing, counting and money and early auditing systems by the ancient Egyptians and Babylonians. By the time of the Roman Empire, the government had access to detailed financial information. In India, Chanakya wrote a manuscript similar to a financial management book, during the period of the Mauryan Empire. His book '' Arthashastra'' contains few detailed aspects of maintaining books of accounts for a sovereign state. The Italian Luca Pacioli, recognized as ''The Father of accounting and bookkeeping'' was the first person to publish a work on double-entry bookkeeping, and introduced the field in Italy. The ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
15th Century In Croatia
15 (fifteen) is the natural number following 14 and preceding 16. Mathematics 15 is: * A composite number, and the sixth semiprime; its proper divisors being , and . * A deficient number, a smooth number, a lucky number, a pernicious number, a bell number (i.e., the number of partitions for a set of size 4), a pentatope number, and a repdigit in binary (1111) and quaternary (33). In hexadecimal, and higher bases, it is represented as F. * A triangular number, a hexagonal number, and a centered tetrahedral number. * The number of partitions of 7. * The smallest number that can be factorized using Shor's quantum algorithm. * The magic constant of the unique order-3 normal magic square. * The number of supersingular primes. Furthermore, * 15 is one of two numbers within the ''teen'' numerical range (13-19) not to use a single-digit number in the prefix of its name (the first syllable preceding the ''teen'' suffix); instead, it uses the adjective form of five (''fif' ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Economy Of Dubrovnik
An economy is an area of the production, distribution and trade, as well as consumption of goods and services. In general, it is defined as a social domain that emphasize the practices, discourses, and material expressions associated with the production, use, and management of scarce resources'. A given economy is a set of processes that involves its culture, values, education, technological evolution, history, social organization, political structure, legal systems, and natural resources as main factors. These factors give context, content, and set the conditions and parameters in which an economy functions. In other words, the economic domain is a social domain of interrelated human practices and transactions that does not stand alone. Economic agents can be individuals, businesses, organizations, or governments. Economic transactions occur when two groups or parties agree to the value or price of the transacted good or service, commonly expressed in a certain currency. Howev ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
History Of Dubrovnik
Dubrovnik (), historically known as Ragusa (; see notes on naming), is a city on the Adriatic Sea in the region of Dalmatia, in the southeastern semi-exclave of Croatia. It is one of the most prominent tourist destinations in the Mediterranean, a seaport and the centre of the Dubrovnik-Neretva County. Its total population is 42,615 (2011 census). In 1979, the city of Dubrovnik was added to the UNESCO list of World Heritage Sites in recognition of its outstanding medieval architecture and fortified old town. The history of the city probably dates back to the 7th century, when the town known as was founded by refugees from Epidaurum (). It was under the protection of the Byzantine Empire and later under the sovereignty of the Republic of Venice. Between the 14th and 19th centuries, Dubrovnik ruled itself as a free state. The prosperity of the city was historically based on maritime trade; as the capital of the maritime Republic of Ragusa, it achieved a high level of developmen ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Republic Of Ragusa
hr, Sloboda se ne prodaje za sve zlato svijeta it, La libertà non si vende nemmeno per tutto l'oro del mondo"Liberty is not sold for all the gold in the world" , population_estimate = 90 000 in the XVI Century , currency = Ragusa perpera and others , common_languages = , title_leader = Rector as Head of state , leader1 = Nikša Sorgo , year_leader1 = 1358 , leader2 = Sabo Giorgi , year_leader2 = 1807-1808 , today = Croatia Bosnia and Herzegovina Montenegro , footnotes = A Romance language similar to both Italian and Romanian. While present in the region even before the establishment of the Republic, Croatian, also referred to as ''Slavic'' or ''Illyrian'' at the time, had not become widely spoken until late 15th century. The Republic of Ragusa ( dlm, Republica de Ragusa; la, Respublica Ragusina; it, Repubblica di Ragusa; hr, Dubrovačka Republika ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1458 Establishments
Year 1458 ( MCDLVIII) was a common year starting on Sunday (link will display the full calendar) of the Julian calendar, the 1458th year of the Common Era (CE) and Anno Domini (AD) designations, the 458th year of the 2nd millennium, the 58th year of the 15th century, and the 9th year of the 1450s decade. Events January–December * January 24 – Matthias Corvinus becomes king of Hungary, at age 14. * March 25 – The Loveday is staged in London, by which Henry VI of England attempts to unite the warring factions who have triggered the War of the Roses. * August 19 – Pope Pius II succeeds Pope Callixtus III, as the 210th pope. * October 24 – King Afonso V of Portugal conquers Ksar es-Seghir, in North Africa. Date unknown * Magdalen College, Oxford, is founded. * George of Poděbrady becomes king of Bohemia. * The Ottoman authorities issue a decree to protect the Acropolis, after they conquer Athens. * The Jewish community is expelled from Erfurt ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Grandiose Delusions
Grandiose delusions (GD), also known as delusions of grandeur or expansive delusions, are a subtype of delusion that occur in patients with a wide range of psychiatric diseases, including two-thirds of patients in manic state of bipolar disorder, half of those with schizophrenia, patients with the grandiose subtype of delusional disorder, frequently in narcissistic personality disorder, and a substantial portion of those with substance abuse disorders.Diagnostic and Statistical Manual of Mental Disorders Fourth edition Text Revision (DSM-IV-TR) American Psychiatric Association (2000) GDs are characterized by fantastical beliefs that one is famous, omnipotent, wealthy, or otherwise very powerful. The delusions are generally fantastic and typically have a religious, science fictional, or supernatural theme. There is a relative lack of research into GD, in contrast to persecutory delusions and auditory hallucinations. Around 10% of healthy people experience grandiose thoughts at so ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Intellectual
An intellectual is a person who engages in critical thinking, research, and reflection about the reality of society, and who proposes solutions for the normative problems of society. Coming from the world of culture, either as a creator or as a mediator, the intellectual participates in politics, either to defend a concrete proposition or to denounce an injustice, usually by either rejecting or producing or extending an ideology, and by defending a system of values. Etymological background "Man of letters" The term "man of letters" derives from the French term ''belletrist'' or ''homme de lettres'' but is not synonymous with "an academic". A "man of letters" was a literate man, able to read and write, as opposed to an illiterate man in a time when literacy was rare and thus highly valued in the upper strata of society. In the 17th and 18th centuries, the term ''Belletrist(s)'' came to be applied to the ''literati'': the French participants in—sometimes referred to as ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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