Benedetto cotrugli on double entry Bookkeeping
نویسندگان
چکیده
منابع مشابه
On the curious historical coincidence of algebra and double-entry bookkeeping
The emergence of symbolic algebra is probably the most important methodological innovation in mathematics since the Euclidean axiomatic method in geometry. Symbolic algebra accomplished much more than the introduction of symbols in mathematics. It allowed for the abstraction and generalization of the concepts of number, quantity and magnitude. It led to the acceptance of negative numbers and im...
متن کاملHistorical Note: Did double-entry bookkeeping contribute to economic development, specifically the introduction of capitalism?
The purpose of this note is to offer a broad historical setting in which to review Yamey’s criticisms of Sombart and other historians regarding the significance they attributed to the introduction of double-entry bookkeeping for economic development. In a series of articles Yamey (1947, 1949, 1959, and1964, for example) challenged their views of the importance of double-entry bookkeeping to eco...
متن کاملAdmission Effects on the Flow Behaviour of a Double Entry Turbocharger Turbine
Dual turbocharger turbine is fed by an unequal out-of-phase mass flow charge almost all the time which have significant effects on its performance parameters and flow phenomena which are not well known. Besides fully understanding the flow behavior in the radial turbine suffers from lack of detailed information about the secondary flows. This article studies the secondary flow structure within ...
متن کاملThe Wider Viewpoint of Early Bookkeeping Texts
This paper re-evaluates the scope of selected early bookkeeping texts, in order to address commonly held and well-documented misconceptions regarding the nature of those texts. Specifically, it reviews the content of Pacioli’s treatise of 1494, of Mellis (1588), Peele (1553) and Weddington (1567) to demonstrate that these texts were prepared by authors with an awareness of the commercial realit...
متن کاملBenedetto Connectivity and Redundancy in Spatial Robots
In this paper, the concepts of connectivity, degrees of control, and redundancy are revisited from a pure topological viewpoint and then applied to robotics. The redundancy matrix is defined to provide designers with a useful support in the first conceptual phase of the project of a new manipulator. An algorithm for building the connectivity and the redundancy matrices for a large class of mani...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: De Computis - Revista Española de Historia de la Contabilidad
سال: 2018
ISSN: 1886-1881
DOI: 10.26784/issn.1886-1881.v15i2.332