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Eugen Schmalenbach
Eugen Schmalenbach (20 August 1873 – 20 February 1955) was a German academic and economist. He was born in Halver, and attended the Leipzig College of Commerce starting in 1898. That college later became part of Leipzig University, only to emerge again as the Handelshochschule Leipzig. Schmalenbach is best known as a professor at the University of Cologne, and as a contributor to German language journals on the subjects of economics, and the emerging fields of Business Management and financial accounting. He retired from active university life in 1933; one reason for this was to avoid attention, since his wife, Marianne Sachs, was Jewish. The couple had two children, Marian and Fritz. He died in Cologne in 1955. Schmalenbach was the founder of the Schmalenbach Society, which works for closer links between research in business economics and the world of business. It still exists, after fusing with another organisation in 1978. Eugen Schmalenbach is sometimes confused with h ...
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Economist
An economist is a professional and practitioner in the social sciences, social science discipline of economics. The individual may also study, develop, and apply theories and concepts from economics and write about economic policy. Within this field there are many sub-fields, ranging from the broad philosophy, philosophical theory, theories to the focused study of minutiae within specific Market (economics), markets, macroeconomics, macroeconomic analysis, microeconomics, microeconomic analysis or financial statement analysis, involving analytical methods and tools such as econometrics, statistics, Computational economics, economics computational models, financial economics, mathematical finance and mathematical economics. Professions Economists work in many fields including academia, government and in the private sector, where they may also "study data and statistics in order to spot trends in economic activity, economic confidence levels, and consumer attitudes. They assess ...
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Halver
Halver is a town in Germany. History Around 950 the ''Oberhof Halvara'' was first mentioned in the ''Werdener Probsteiregister''. For more than 500 years Halver was the seat of a Fehmic court, the earliest definite evidence of which is in 1243; it ceased to exist in 1753. This court was most famous because of the trial of duke Henry XVI the Rich of Bavaria-Landshut and the knight of Toerring on May 2, 1430. With effect from October 1, 1912 the municipality Halver was split, Schalksmühle becoming an independent municipality. Both were administered together in the Amt Halver. As part of the communal reforms of the district of Altena the ''Amt'' was dissolved on January 1, 1969, and Halver was granted city rights. Coat of arms The red and white checked base refers to the fess from the arms of the Counts of the Mark. The stone judgement table under a linden tree represents the ''Feme'' court. It was designed by Otto Hupp, and was granted on March 29, 1935. The ''Amt Halver'' ...
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Leipzig
Leipzig ( , ; Upper Saxon: ) is the most populous city in the German state of Saxony. Leipzig's population of 605,407 inhabitants (1.1 million in the larger urban zone) as of 2021 places the city as Germany's eighth most populous, as well as the second most populous city in the area of the former East Germany after (East) Berlin. Together with Halle (Saale), the city forms the polycentric Leipzig-Halle Conurbation. Between the two cities (in Schkeuditz) lies Leipzig/Halle Airport. Leipzig is located about southwest of Berlin, in the southernmost part of the North German Plain (known as Leipzig Bay), at the confluence of the White Elster River (progression: ) and two of its tributaries: the Pleiße and the Parthe. The name of the city and those of many of its boroughs are of Slavic origin. Leipzig has been a trade city since at least the time of the Holy Roman Empire. The city sits at the intersection of the Via Regia and the Via Imperii, two important medieval trad ...
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Leipzig University
Leipzig University (german: Universität Leipzig), in Leipzig in Saxony, Germany, is one of the world's oldest universities and the second-oldest university (by consecutive years of existence) in Germany. The university was founded on 2 December 1409 by Frederick I, Elector of Saxony and his brother William II, Margrave of Meissen, and originally comprised the four scholastic faculties. Since its inception, the university has engaged in teaching and research for over 600 years without interruption. Famous alumni include Gottfried Wilhelm von Leibniz, Johann Wolfgang von Goethe, Leopold von Ranke, Friedrich Nietzsche, Robert Schumann, Richard Wagner, Tycho Brahe, Georgius Agricola, Angela Merkel and ten Nobel laureates associated with the university. History Founding and development until 1900 The university was modelled on the University of Prague, from which the German-speaking faculty members withdrew to Leipzig after the Jan Hus crisis and the Decree of Kutná Hora. ...
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Handelshochschule Leipzig
HHL Leipzig Graduate School of Management, formerly known as Handelshochschule Leipzig, is a private business school based in Saxony, Germany. Established in 1898, it is one of the world's oldest business schools. The school is accredited internationally by AACSB and locally by ACQUIN. HHL Leipzig graduate school of management is authorized to award doctoral and postdoctoral degrees. History The school was founded in 1898 upon an initiative by the Leipzig Chamber of Commerce. In 1946, it was integrated into Leipzig University and regained partial independence in 1969. After the Fall of the Iron Curtain and the reunification of Germany, the school was re-founded under private management in 1992, again, through an initiative of the Leipzig Chamber of Commerce. Ranking * #2 in Germany and #23 Worldwide for Master of Science in Management Program inancial Times Ranking 2020 * #5 in Germany in the Financial Times ranking of European Business Schools. * #20 worldwide and #7 in cat ...
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University Of Cologne
The University of Cologne (german: Universität zu Köln) is a university in Cologne, Germany. It was established in the year 1388 and is one of the most prestigious and research intensive universities in Germany. It was the sixth university to be established in Central Europe. It closed in 1798 before being re-established in 1919. It is now one of the largest universities in Germany with more than 48,000 students. The University of Cologne was a university of excellence as part of the German Universities Excellence Initiative from 2012 to 2019. As of 2021, 3 Nobel Prize winners have been affiliated with the university. Professors and former students have won 11 Leibniz Prizes, the most prestigious as well as the best-funded prize in Europe. History 1388–1798 The university of Cologne was established in 1388 as the fourth university in the Holy Roman Empire, after the Charles University of Prague (1348), the University of Vienna (1365) and the Ruprecht Karl University of H ...
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Business Administration
Business administration, also known as business management, is the administration of a commercial enterprise. It includes all aspects of overseeing and supervising the business operations of an organization. From the point of view of management and leadership, it also covers fields that include office building administration, accounting, finance, designing, development, quality assurance, data analysis, sales, project management, information-technology management, research and development, and marketing. Overview The administration of a business includes the performance or management of business operations and decision-making, as well as the efficient organization of people and other resources to direct activities towards common goals and objectives. In general, "administration" refers to the broader management function, including the associated finance, personnel and MIS services. Administration can refer to the bureaucratic or operational performance of routine of ...
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Financial Accountancy
Financial accounting is the field of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This involves the preparation of financial statements available for public use. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes. Financial accountancy is governed by both local and international accounting standards. Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements. On the other hand, International Financial Reporting Standards (IFRS) is a set of accounting standards stating how particular types of transactions and other events should be rep ...
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Cologne
Cologne ( ; german: Köln ; ksh, Kölle ) is the largest city of the German western States of Germany, state of North Rhine-Westphalia (NRW) and the List of cities in Germany by population, fourth-most populous city of Germany with 1.1 million inhabitants in the city proper and 3.6 million people in the Cologne Bonn Region, urban region. Centered on the left bank of the Rhine, left (west) bank of the Rhine, Cologne is about southeast of NRW's state capital Düsseldorf and northwest of Bonn, the former capital of West Germany. The city's medieval Catholic Cologne Cathedral (), the third-tallest church and tallest cathedral in the world, constructed to house the Shrine of the Three Kings, is a globally recognized landmark and one of the most visited sights and pilgrimage destinations in Europe. The cityscape is further shaped by the Twelve Romanesque churches of Cologne, and Cologne is famous for Eau de Cologne, that has been produced in the city since 1709, and "col ...
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Herman Schmalenbach
Herman Schmalenbach (15 November 1885 – 3 November 1950) was a German philosopher who refined the concepts of Gemeinschaft and Bund. Biography He was born on 15 November 1885 in Breckerfeld, Germany, his brother was Eugen Schmalenbach. He studied in Jena, Berlin and Munich, and he received his doctorate in 1910 at Jena. From 1916 to 1917 he taught at a reform school in Ilbeshausen-Hochwaldhausen. In Göttingen from 1920 to 1923 he was an associate professor. He also taught in 1928 at the Leibniz University Hannover. From 1931 he started at the University of Basel, founded and worked there until his death on 3 November 1950 in Basel, Switzerland , french: link=no, Bâlois(e), it, Basilese , neighboring_municipalities= Allschwil (BL), Hégenheim (FR-68), Binningen (BL), Birsfelden (BL), Bottmingen (BL), Huningue (FR-68), Münchenstein (BL), Muttenz (BL), Reinach (BL), Riehen (BS), .... His son was the art historian Werner Schmalenbach (1920–2010). References {{ ...
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Michael Chatfield
Michael Chatfield (1930s-2004) was an American economist, accounting historian, and Emeritus Professor of Accounting at the Southern Oregon University, known for his work on the history of accounting and accounting thought, and particularly for his ''History of Accounting: An International Encyclopedia,'' edited with Richard Vangermeersch. Biography Chatfield obtained his BA and MBA from the University of Washington, and his DBA for the University of Oregon in 1966, and his Certified Public Accountant degree in the Los Angeles Chapter in 1968,. After his graduation at the University of Washington Chatfield had started his career in industry at the Burroughs Corporation.''The Arthur Andersen Chronicle,'' Vol. 29 (1968), p. 40. After obtaining his Doctor of Business Administration in 1966 he joined the University of California, where he was appointed Assistant Professor of Accounting, and in 1970 Professor of Accounting. After a long period at the University of California he moved ...
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Richard Vangermeersch
Richard G.J. Vangermeersch (born 1940) is an American economist, and Emeritus Professor of Accounting at the University of Rhode Island, particularly known for his ''History of Accounting: An International Encyclopedia,'' edited with Michael Chatfield. Biography Born in Providence, Rhode Island, Vangermeersch attended the North Providence High School. He obtained his BA in accounting from Bryant University, his MA in accounting in 1964 from University of Rhode Island, and his PhD in accounting in 1970 from the University of Florida with a thesis on the history of economics, economic theory and management.Michaela Mooney For 34 years, accounting professor hasn't done it by the numbers'' February 9, 2004. Republished at ''uri.edu/news/releases,'' 2013. Accessed 11.2014. Finally in 1978 he obtained his Certified Management Accountant (CMA). Vangermeersch spend his academic career at the University of Rhode Island, where he started in 1970 as Associate Professor of Accounting. In ...
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