In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 14, Heft 2, S. 1-18
The conceptual and theoretical development of cost accounting has been at a standstill for several decades, despite its poor state and drastic changes in its environment. The concept of cost itself and related concepts are both unclear and unrelated to relevant concepts in other areas of economics, and several critical issues remain unresolved. Part of the blame for this state is laid at the door of those writers and interpreters of several key pieces of literature, or sets of writings on specific topics. The works involved in the "miscues" are J. M. Clark's emphasis on different costs for different purposes in his Studies in the Economics of Overhead Costs; Paton and Littleton's difficulties in clarifying the cost concept; the American Institute of Accountants' definition of depreciation accounting as systematic and rational allocation; the direct/variable costing literature; and the rejection of allocation. An effort is made to show how each of those miscues harmed the cause of cost accounting.
The latest materials of the excavations of medieval sites in the Vychegda basin and the Upper Kama region confirm the ethno-cultural proximity of the Rodanovo and Vym archaeological cultures associated with the related peoples – the ancestors of the Komi-Permians and Komi-Zyryans, which was proved by A.P. Smirnov, V.A. Oborin, A.F. Melnichuk, R.D. Goldina and other researchers. It can be traced in the most conservative, traditional elements of culture – in funeral rites, ceramics, and women's costume decorations. Both cultures are characterized by underground burial grounds, burials in which are made by the method of inhumation and cremation. Ceramics are represented by stucco vessels of cup-shaped and pot-shaped forms, ornamented with comb, rosette stamp, and cord prints. Common adornments of women's costume are umbonoid, arched, anchor and bronze bi-anchor rattle pendants, a variety of tubular thread decorations. The greatest affinity to the Rodanovo culture is found in the sites adjacent to the Upper Kama areas – Sysola, Mid-Vychegda, dating back to the 10th – 11th, 11th – 12th centuries. On the Sysola river, three burial grounds were investigated, different from the Vym, Mid- and Low Vychegda ones. The Votcha burial ground on the Middle Sysola river, dating back to the 10th – 11th centuries, refers to the earliest ones. According to the funeral rite and ware implements, it shows the greatest cultural proximity to the sites of the Kama region, which is most likely due to the relocation of a small group of the Kama population to the Sysola basin. The Uzhga I and II burial grounds on the Upper Sysola are distinguished by their great originality. The burial rite of the Uzhga burial grounds is characterized by dismembered burials, burials of individual skulls, and the tradition of deliberate destruction of graves for ritual purposes. These features of the funeral rite find analogies in the Upper Kama burial grounds, in particular, Averino I in the Afanasyevsky district of the Kirov region, as well as Plotnitsy, located in the Kudymkar district of the Perm region. It is most likely that the population that had left Uzhga burial grounds, was part of the same territorial–tribal association as the northern Upper Kama population, associated with Zyuzdino Komi-Permians, which is confirmed by the data of ethnography and linguistics. The infiltration of the Rodanovo population into the Vychegda basin in the 11th and 12th centuries is documented by the excavations of the Chezhtyyag and Vym Kichilkos I burial grounds. They belong to the Vym culture of the Vychegda Perm, the early complexes of which, dating from the 11th –12th centuries, may be associated with the Rodanovo newcomers. In the burial 37 of the Chezhtyyag burial ground, a characteristic Rodanovo women's costume is represented. At the Kichilkos I burial ground, numerous highly artistic Bulgar silver articles from the Kama region were found, as well as typical Rodanovo decorations, stucco vessels similar in shape and ornamentation, and burials that show the greatest similarity to the Early Rodanovo ones. These materials testify not only to the active trade and cultural relations between the population of the Vym and Rodanovo cultures, but also to the infiltration of the Upper Kama Rodanovo groups into the Vychegda basin in the 11th and 12th centuries.
Desde su nacimiento la Orden de Calatrava presentó una estructura dúplice. Por un lado estaba la rama militar, compuesta por los freiles caballeros, y por otra la rama clerical formada por los freiles clérigos. La mayor importancia de la rama militar, junto con la escasez de datos conservados sobre los clérigos calatravos, ha hecho que tradicionalmente la atención de cronistas e investigadores se haya fijado en los caballeros, quedando la investigación sobre los clérigos en un segundo plano. Por dicha razón la identidad personal de los clérigos de Calatrava ha permanecido casi a oscuras. El presente trabajo supone un esfuerzo por presentar una relación de los freiles clérigos en la época medieval, con los cargos que ocuparon, ampliando en la medida de lo posible los datos ya conocidos y aportando otros nuevos. ; The Order of Calatrava was founded as a hybrid system. On the one hand, there was a military branch consisting of knight brethren. On the other hand, there was a religious branch formed by clerical brethren. Given the importance of the military wing, and considering the scarcity of records on the clerical brethren of Calatrava, chroniclers and historians have focused on the knights while neglecting research on the clergy. Hence, little is known of the personal identity of the clerics of Calatrava. This study aims to establish a list of clerical brethren in the Middle Ages, along with the positions they held, expanding the information already known and adding to this new data.
In: Meždunarodnye processy: žurnal teorii meždunarodnych otnošenij i mirovoj politiki = International trends : journal of theory of international relations and world politics, Band 15, Heft 4