Asset Impairment and Depreciation before the 15th Century

2018 ◽  
Vol 45 (1) ◽  
pp. 29-44 ◽  
Author(s):  
Mikhail Kuter ◽  
Marina Gurskaya ◽  
Angelina Andreenkova ◽  
Ripsime Bagdasaryan
Keyword(s):  
Original Form ◽  
14Th Century ◽  
15Th Century ◽  
Straight Line ◽  
Asset Values ◽  
Asset Impairment ◽  
The Difference ◽  
Physical Assets

ABSTRACT This paper investigates impairment and depreciation accounting in the 13th to 15th century. It finds that the first known instance of impairment accounting was in 1321, while for depreciation, it was 1399 not, as has previously been claimed, 1299. The study demonstrates the difference in approach at that time between the two forms of adjustment and shows that impairment was the original form of adjustment for reduction in asset values, a form that was applied in situations where physical assets had been lost, or deteriorated, or devalued over the reporting period. In contrast, depreciation was algorithmic, linked to a time-based straight-line depreciation charge equivalent to 10 percent per annum. These findings not only relocate recognition of the emergence of depreciation provisions to the end of the 14th century but, also, from France to Spain. However, in both cases, in Italian firms with Italian accountants.

scholarly journals Sveti Frane u Zadru - arhitektura crkve i samostana u doba gotike i renesanse

Ars Adriatica ◽  
2018 ◽  
Vol 8 (1) ◽  
pp. 17-46
Author(s):  
Pavuša Vežić
Keyword(s):  
Original Form ◽  
13Th Century ◽  
Historical Sources ◽  
Gothic Architecture ◽  
14Th Century ◽  
Architectural Elements ◽  
15Th Century ◽  
General Chapter ◽  
The Church

The author discusses the architecture of the church and the monastery of St Francis in Zadar in their original form, and their transformation during the Gothic and Renaissance periods. Based on an analysis of published historical sources and the preserved architectural elements, it has been concluded that the extant structure of the complex emerged between the mid-13th and the early 14th century, when the church and the sacristy were built, as well as the monastery wings and the original cloister. An important typological feature of the church is its three-apse rear structure, which the author brings into connection with the Gothic architecture of Franciscans and Dominicans from Umbria and Veneto during the 13th century. The sacristy, in which the Peace of Zadar was signed in 1358, was also a chapel of St Louis and the chapter hall. Its significant rearrangement, with the furnishing of the choir and the sanctuary, took place at the end of the 14th century, when the General Chapter in Cologne proclaimed the monastery the seat of the Franciscan province of St Jerome for Dalmatia in 1393. The choir rebuilding was completed by the mid-15th century with the construction of Giorgio da Sebenico’s podium on the site of the presumed earlier railing.

scholarly journals Comments on the bilateral icon from Mytilini

2007 ◽  
pp. 473-479 ◽  
Author(s):  
Myrtali Acheimastou-Potamianou
Keyword(s):  
14Th Century ◽  
The Third ◽  
15Th Century ◽  
The Difference ◽  
The Way

The representations on the well-known bilateral icon from Mytilini, Christ Pantokrator on the front and St John the Theologian on the back, were detached in 1960. from the damaged wood and are now two separate icons. The icon of Christ has been dated to the middle or third quarter of the 14th century or to 1370-1380, and that of the Theologian to the late 14th-early 15th century or the second quarter of the 15th century. The conclusion is reached that the two representations are contemporary, date from the third quarter of the 14th century, and are the work of the same painter. This view is based on shared technical and stylistic features and the interconnection of meaning between the figures depicted, which accounts for the difference of character in the way in which the two figures - the divine figure of Christ and the earthly figure of the saint - are rendered.

Automatic Tread Gaging Machine

1979 ◽  
Vol 7 (1) ◽  
pp. 31-39
Author(s):  
G. S. Ludwig ◽  
F. C. Brenner
Keyword(s):  
Experimental Tests ◽  
Automatic Machine ◽  
Wear Rates ◽  
Handling Device ◽  
Straight Line ◽  
Component Systems ◽  
Before And After ◽  
Good Repeatability ◽  
The Difference ◽  
Straight Lines

Abstract An automatic tread gaging machine has been developed. It consists of three component systems: (1) a laser gaging head, (2) a tire handling device, and (3) a computer that controls the movement of the tire handling machine, processes the data, and computes the least-squares straight line from which a wear rate may be estimated. Experimental tests show that the machine has good repeatability. In comparisons with measurements obtained by a hand gage, the automatic machine gives smaller average groove depths. The difference before and after a period of wear for both methods of measurement are the same. Wear rates estimated from the slopes of straight lines fitted to both sets of data are not significantly different.

scholarly journals RADIOCARBON DATES FROM THE MONASTERY ON KOM H IN OLD DONGOLA (SUDAN) AND THE CHRONOLOGY OF MEDIEVAL NUBIAN POTTERY

Radiocarbon ◽  
2021 ◽  
pp. 1-21
Author(s):  
Dorota Dzierzbicka ◽  
Katarzyna Danys
Keyword(s):  
Historical Research ◽  
Crucial Importance ◽  
Radiocarbon Dates ◽  
14Th Century ◽  
15Th Century ◽  
History Of

ABSTRACT The paper presents and discusses a series of radiocarbon (14C) dates from a medieval Nubian monastery found on Kom H of Old Dongola, the capital of the kingdom of Makuria located in modern-day Sudan. The monastery was founded in the 6th–7th century AD and although it probably ceased to function in the 14th century, the site remained occupied until the beginning of the 15th century. The investigated courtyard of the monastery was in use from the 11th to the 14th century, as indicated by the ceramics and 14C analysis results presented here. The dates under consideration are the first published series of 14C dates from this site, which is of crucial importance for historical research on medieval Nubian Christianity and monasticism. They permit to begin building an absolute chronological framework for research on the archaeological finds from the site and region. A group of finds in particular need of such a framework are ceramics, and the implications of the 14C dates for pottery assemblages found in the dated contexts are discussed. The conclusions summarize the significance of the datings for the history of the site.

Richard Lavenham and the Cambridge Logic

1980 ◽  
Vol 7 (1-2) ◽  
pp. 241-247 ◽  
Author(s):  
Paul Vincent Spade
Keyword(s):  
The Other ◽  
16Th Century ◽  
14Th Century ◽  
15Th Century ◽  
Other Hand ◽  
Logical Study

Summary This paper argues that the 14th-century Oxford Carmelite Richard Lavenham was the author of the treatise De syncategorematibus that was used as a textbook in 15th-century Cambridge, a version of which was printed several times in the late 15th and early 16th centuries in the Libellus sophistarum ad usum Cantabrigiensium. The manuscript versions of this treatise differ significantly from one another and from the printed editions, so that the claim of Lavenham’s authorship needs to be carefully considered. The evidence for this claim is described briefly. The identification of the De syncategorematibus in the Cambridge Libellus as Lavenham’s provides the first real indication that Lavenham, whose works testify to the influence of other authors on logico-linguistic studies in late 14th-century Oxford, was himself not without influence as late as the early 16th century. On the other hand, the De syncategorematibus is not a very competent treatise, so that its inclusion as a textbook in the Libellus sophistarum is an indication of the decline of the logical study of language in England during this period. A brief analysis of the contents of the treatise supports this observation.

scholarly journals XXIII.—On the Disruptive Discharge of Electricity: An Experimental Thesis for the Degree of Doctor of Science, Department A

1878 ◽  
Vol 28 (2) ◽  
pp. 633-671 ◽  
Author(s):  
Alexander Macfarlane
Keyword(s):  
Copper Wire ◽  
Late Summer ◽  
The Other ◽  
Straight Line ◽  
Summer Session ◽  
The Difference ◽  
A Chain ◽  
The One ◽  
Metallic Parts ◽  
The University

The experiments to which I shall refer were carried out in the physical laboratory of the University during the late summer session. I was ably assisted in conducting the experiments by three students of the laboratory,—Messrs H. A. Salvesen, G. M. Connor, and D. E. Stewart. The method which was used of measuring the difference of potential required to produce a disruptive discharge of electricity under given conditions, is that described in a paper communicated to the Royal Society of Edinburgh in 1876 in the names of Mr J. A. Paton, M. A., and myself, and was suggested to me by Professor Tait as a means of attacking the experimental problems mentioned below.The above sketch which I took of the apparatus in situ may facilitate tha description of the method. The receiver of an air-pump, having a rod capable of being moved air-tight up and down through the neck, was attached to one of the conductors of a Holtz machine in such a manner that the conductor of the machine and the rod formed one conducting system. Projecting from the bottom of the receiver was a short metallic rod, forming one conductor with the metallic parts of the air-pump, and by means of a chain with the uninsulated conductor of the Holtz machine. Brass balls and discs of various sizes were made to order, capable of being screwed on to the ends of the rods. On the table, and at a distance of about six feet from the receiver, was a stand supporting two insulated brass balls, the one fixed, the other having one degree of freedom, viz., of moving in a straight line in the plane of the table. The fixed insulated ball A was made one conductor with the insulated conductor of the Holtz and the rod of the receiver, by means of a copper wire insulated with gutta percha, having one end stuck firmly into a hole in the collar of the receiver, and having the other fitted in between the glass stem and the hollow in the ball, by which it fitted on to the stem tightly. A thin wire similarly fitted in between the ball B and its insulating stem connected the ball with the insulated half ring of a divided ring reflecting electrometer.

Socioeconomic Bases of Cultural Patronage under the Later Timurids

1988 ◽  
Vol 20 (4) ◽  
pp. 479-505 ◽  
Author(s):  
Maria Eva Subtelny
Keyword(s):  
Central Asia ◽  
The Political ◽  
14Th Century ◽  
15Th Century ◽  
History Of

Periods of cultural florescence seem to coincide with times of political decline far too regularly in the history of medieval Iran and Central Asia for the link between them to be merely incidental. One of the most outstanding examples is the period of the rule of the Turko-Mongol Timurid dynasty in the 9th/15th century, which has been dubbed a “Timurid renaissance” by Western scholars. Another is the period of the political domination of the Buyid dynasty of Dailamite origin in the 4th–5th/10th–11th centuries, which Adam Mez popularized as the “renaissance of Islam.” Still another is the period of the Muzaffarid, Jalayirid, Sarbadarid, and Kartid kingdoms which arose in the 8th/14th century after the fall of the Mongol Ilkhanid empire. Although the appropriateness of the term “renaissance” as applied to the Timurid case in particular has raised reservations among scholars, it does underscore the point that his period was characterized by an extraordinary surge of activity in all areas of cultural and intellectual endeavor, something already noted by its contemporaries.

scholarly journals PERANG BUBAT, REPRESENTASI SEJARAH ABAD 14 DAN RESEPSI SASTRANYA

2018 ◽  
Vol 10 (1) ◽  
pp. 51
Author(s):  
Yeni Mulyani Supriatin
Keyword(s):  
Data Collection ◽  
20Th Century ◽  
18Th Century ◽  
The Other ◽  
16Th Century ◽  
Historical Aspect ◽  
14Th Century ◽  
Literary Structure ◽  
The Will ◽  
The Difference

Penelitian ini bertujuan mengungkap peristiwa Perang Bubat yang terjadi pada abad ke-14 atau tahun 1357 M dan resepsi sastranya. Masalah yang dibahas adalah bagaimana latar belakang terjadinya Perang Bubat, reaksi, dan tanggapannya. Teori yang digunakan adalah resepsi sastra. Metode untuk pengumpulan data adalah kualitatif dengan menerapkan prinsip resepsi sastra. Hasil penelitian menggambarkan bahwa terjadinya Perang Bubat adalah Raja Sunda tidak tunduk pada kehendak Gajah Mada dan Gajah Mada ingin menyatukan Nusantara. Resepsi sastra terhadap Perang Bubat dapat dikelompokkan menjadi 3, yaitu resepsi dari aspek kesejarahannya, resepsi pengaruhnya terhadap penciptaan karya baru, dan resepsi terhadap struktur sastra.  Simpulan penelitian ini adalah peristiwa Bubat diresepsi setelah dua abad berlalu, yaitu pada abad ke-16  dan peristiwa tersebut diresepsi ulang pada abad ke-20-an. Hasil resepsi sastra  dari abad ke-18 sampai dengan abad ke-20 cukup beragam. Keberagaman resepsi itu menunjukkan bahwa terdapat perbedaan horizon harapan pembaca.  This study aims to reveal the events of the Bubat War that occurred in the 14th century or the year 1357 AD and literary receptions that emerged after the incident occurred. The issue discussed is how the background of the Bubat War and the reactions and responses to the event through literary receptions. The theory used in analyzing data is literary receptions. The method used for data collection is qualitative by applying the principle of literary receptions. The results of this study illustrate that the background of the Bubat War have two versions and both controversial, the first version because the King of Sunda entourage do not obey to the will of Gajah Mada, on the other hand, the second version is that Gajah Mada tactics in unifying the archipelago while the Kingdom of Sunda is a state that has not been submitted. Literary receptions to the War of Bubat can be grouped into three, they are the reception of its historical aspect, the reception of its influence on the creation of new works, and the reception of the literary structure. The conclusion of this research is  Bubat event was perceived after two centuries passed, in the 16th century and the event was redrawn in the 20th century. Results of literary receptions in the 18th century until the 20th century quite diverse. The diversity of the receptions shows the difference in the horizon of readers' expectations.    

scholarly journals Archaeological excavations in St Giles' Cathedral Edinburgh, 1981-93

2006 ◽  
Vol 22 ◽  
Author(s):  
Mark Collard ◽  
John Lawson ◽  
Nicholas Holmes ◽  
Derek Hall ◽  
George Haggarty ◽  
...  
Keyword(s):  
Early Church ◽  
Limited Evidence ◽  
The South ◽  
14Th Century ◽  
15Th Century ◽  
12Th Century ◽  
East End ◽  
Formed Part ◽  
The Church

The report describes the results of excavations in 1981, ahead of development within the South Choir Aisle of St Giles' Cathedral, and subsequent archaeological investigations within the kirk in the 1980s and 1990s. Three main phases of activity from the 12th to the mid-16th centuries were identified, with only limited evidence for the post-Reformation period. Fragmentary evidence of earlier structural remains was recorded below extensive landscaping of the natural steep slope, in the form of a substantial clay platform constructed for the 12th-century church. The remains of a substantial ditch in the upper surface of this platform are identified as the boundary ditch of the early ecclesiastical enclosure. A total of 113 in situ burials were excavated; the earliest of these formed part of the external graveyard around the early church. In the late 14th century the church was extended to the south and east over this graveyard, and further burials and structural evidence relating to the development of the kirk until the 16th century were excavated, including evidence for substantive reconstruction of the east end of the church in the mid-15th century. Evidence for medieval slat-bottomed coffins of pine and spruce was recovered, and two iron objects, which may be ferrules from pilgrims' staffs or batons, were found in 13th/14th-century burials.

scholarly journals The Level of Specific Endurance and Technical and Tactical Efficiency of Young Football Players of Different Level of Competition / Nivo specifične izdržljivosti i tehničko-taktičke efikasnosti mladih fudbalera različitog stepena takmičenja

2016 ◽  
Vol 10 (2) ◽  
Author(s):  
Toplica Stojanović ◽  
Slobodan Goranović ◽  
Aleksandar Šakanović ◽  
Darko Stojanović
Keyword(s):  
The Other ◽  
Measuring Instruments ◽  
Football Players ◽  
Five Factors ◽  
Straight Line ◽  
Specific Performance ◽  
The Difference

In order to determine at which level is the specific performance and technical and tactical efficiency of young players of different level of competition, and whether the level of competition can be an indicator of level differences of these abilities, a research was conducted on the sample of young football players aged 14 to 16 from the eight clubs, half of them competing in the higher and the other half in the lower level of competition. A sample of measuring instruments consisted of 13 tests for evaluation of five factors of specific endurance: starting endurance, stamina in maintaining the shallow formation, endurance during fast dribbling, ball pressing endurance, and evaluation of technical and tactical efficiency of football players. The results of the research showed that the young players of higher level of competition had significantly greater technical and tactical efficiency, as well as specific performance in tests which included curvilinear movement and dribbling, as well as control and passing the ball in motion, but the difference is not recorded with straight-line movements and sprints.

Sign in / Sign up

Export Citation Format

Share Document