Jaime O'daly CHINEA DEFINITIVO
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W Orking Papers Series WP BSAD 08.04 an Institutional Analysis Of
D e p a r t a m e n t o d e D i r e c c i ó n d e E m p r e s a s W orking papers series WP BSAD 08.04 An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century Carlos Larrinaga. Universidad de Burgos. [email protected] Miriam Núñez. Universidad de Sevilla. [email protected] Fernando Gutiérrez. Universidad Pablo de Olavide de Sevilla [email protected] Keywords: Institutional Analysis, Cost Accounting, Spanish Eighteenth Century.. D epartm ent of B usiness A dm inistration An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century. Jluy 2008 Fernando G . G utiérrez-H idalgo D epartm ent of B usiness A dm inistration U niversidad P ablo de O lavide C arretera de U trera K m 1 41013 S eville S pain P hone: +34 954 349 283, Fax: +34 954 348 353 em ail: fguthid@ upo.es Abstract A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars have questioned the role of efficiency (Hoskin and Macve, 1988; Miller, 1994, Carmona et al., 1997, 1998 and 2002 and Gutiérrez et al., 2005) and have suggested institutional explanations for the development of cost accounting. The purpose of this research is to extend this institutional explanation of accounting spreading in the second half of the 18th century, Enlightenment Century Spain. -
Central Province
CENTRAL PROVINCE INITIATE FORMATION 4. STUDY “WITHOUT KNOWLEDGE EVEN ZEAL IS NOT GOOD.” (Proverbs 19: 2) STUDY is the next pillar of the Dominican Order. It is fitting that it should follow Prayer because Dominicans see both as flowing one into the other. To a Dominican Study is the contemplation of ‘Veritas’ (Truth) and God is Truth. So our Study is another form of Prayer which is why the Dominican takes Study so seriously. THE CHURCH Of course Study is not simply the province of the Dominican but is necessary for all Christians, ordained, consecrated and lay. The Church assures us of this: “Since they are called by baptism to lead a life in keeping with the teaching of the gospel, the Christian faithful have the right to a Christian education by which they are to be instructed properly to strive for the maturity of the human person and at the same time to know and live the mystery of salvation”. (Canon 217) The Church encourages all to seek out and pursue this knowledge: “Lay people who are capable and trained may also collaborate in catechetical formation, in teaching the sacred sciences, and in use of the communications media.” (Catechism 906) This knowledge should be shared with others: “In accord with the knowledge, competence, and preeminence which they possess, [lay people] have the right and even at times a duty to manifest to the sacred pastors their opinion on matters which pertain to the good of the Church, and they have a right to make their opinion known to the other Christian faithful with due regard to the integrity of faith and morals…( Canon 212) 1 The Church was founded to spread the kingdom of Christ throughout the world. -
Irish Émigré Group Strategies of Survival Adaptation and Integration in Seventeenthand Eighteenth-Century Spain
Irish émigré group strategies of survivaL adaptation and integration in seventeenthand eighteenth-century Spain Óscar Recio Morales Artículo tomado de O’Connor, Thomas & Lyons, Mary Ann (Editors) Irish Communities in Early-Modern Europe. Dublin: Four Courts Press.Ireland. 2006.240-266 pp. The study of foreign communities within the realm of the Spanish monarchy has to date received little scholarly attention in the work of Spanish historians. The realm's multi-ethnic composition is reflected in the thousands of Flemish, German, Italian and Irish men who not only served as the bulk of the Spanish multinational army in Europe but also reached the highest positions both in the army and the administration. Despite their number, however, we know relatively little about these 'foreigners' - the 'pull' and 'push' factor s that shaped their migration, their identities as a group (a 'nación', to use the Spanish term), their capacity to exert influence at court, or the extent of their integration into Spanish society. In fact, until recently, the Irish presence in Spain tended to be viewed in a vague, somewhat romanticized fashion, with little precise information on real numbers of migrants or their impact on their host society. Irish migration was interpreted almost exclusively in terms of religious turmoil in Ireland, the migrants being viewed as victims of religious persecution who were driven to take refuge in Catholic Spain. According to this line of intepretation, the Spanish court had a duty to lend assistance to 'our poor brothers from the North', while the Irish exile was merely a passive recipient in the relationship.1 It seemed as if 'tragic', 'catastrophic', 'unhappy' Irish history had been transferred to Spain according to the commentaries published by Spanish historians, Centralists and Nationalists alike.2 New research is changing these inherited interpretations. -
The Jesuits and the Galileo Affair Author(S): Nicholas Overgaard Source: Prandium - the Journal of Historical Studies, Vol
Early Modern Catholic Defense of Copernicanism: The Jesuits and the Galileo Affair Author(s): Nicholas Overgaard Source: Prandium - The Journal of Historical Studies, Vol. 2, No. 1 (Spring, 2013), pp. 29-36 Published by: The Department of Historical Studies, University of Toronto Mississauga Stable URL: http://jps.library.utoronto.ca/index.php/prandium/article/view/19654 Prandium: The Journal of Historical Studies Vol. 2, No. 1, (2013) Early Modern Catholic Defense of Copernicanism: The Jesuits and the Galileo Affair Nicholas Overgaard “Obedience should be blind and prompt,” Ignatius of Loyola reminded his Jesuit brothers a decade after their founding in 1540.1 By the turn of the seventeenth century, the incumbent Superior General Claudio Aquaviva had reiterated Loyola’s expectation of “blind obedience,” with specific regard to Jesuit support for the Catholic Church during the Galileo Affair.2 Interpreting the relationship between the Jesuits and Copernicans like Galileo Galilei through the frame of “blind obedience” reaffirms the conservative image of the Catholic Church – to which the Jesuits owed such obedience – as committed to its medieval traditions. In opposition to this perspective, I will argue that the Jesuits involved in the Galileo Affair3 represent the progressive ideas of the Church in the early seventeenth century. To prove this, I will argue that although the Jesuits rejected the epistemological claims of Copernicanism, they found it beneficial in its practical applications. The desire to solidify their status as the intellectual elites of the Church caused the Jesuits to reject Copernicanism in public. However, they promoted an intellectual environment in which Copernican studies – particularly those of Galileo – could develop with minimal opposition, theological or otherwise. -
Dominican Spirituality
OurLadyoftheHolyRosaryProvince,OP DOMINICAN SPIRITUALITY Principles and Practice By WILLIAM A. HINNEBUSCH, O.P. Illustrations by SISTER MARY OF THE COMPASSION, O.P. http://www.domcentral.org/trad/domspirit/default.htm DOMINICANSPIRITUALITY 1 OurLadyoftheHolyRosaryProvince,OP FOREWORD Most of this book originated in a series of conferences to the Dominican Sisters of the Congregation of the Most Holy Cross, Amityville, New York, at Dominican Commercial High School, Jamaica, L. I., during the Lent of 1962. All the conferences have been rewritten with some minor deletions and the addition of considerable new material. The first chapter is added as a general introduction to Dominican life to serve as a unifying principle for the rest of the book. I have also adapted the material to the needs of a wider reading audience. No longer do I address the sister but the Dominican. While some matter applies specifically to nuns or sisters, the use of masculine nouns and pronouns elsewhere by no means indicates that I am addressing only the members of the First Order. Though the forms and methods of their spiritual life vary to some degree ( especially that of the secular tertiary), all Dominicans share the same basic vocation and follow the same spiritual path. I must thank the sisters of the Amityville community for their interest in the conferences, the sisters of Dominican Commercial High School for taping and mimeographing them, the fathers and the sisters of other Congregations who suggested that a larger audience might welcome them. I am grateful to the fathers especially of the Dominican House of Studies, Washington, D. -
Accounting Historians Journal, 1998, Vol. 25, No. 1 [Whole Issue]
Accounting Historians Journal Volume 25 Article 15 Issue 1 June 1998 1998 Accounting Historians Journal, 1998, Vol. 25, no. 1 [whole issue] Follow this and additional works at: https://egrove.olemiss.edu/aah_journal Part of the Accounting Commons, and the Taxation Commons Recommended Citation (1998) "Accounting Historians Journal, 1998, Vol. 25, no. 1 [whole issue]," Accounting Historians Journal: Vol. 25 : Iss. 1 , Article 15. Available at: https://egrove.olemiss.edu/aah_journal/vol25/iss1/15 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Historians Journal by an authorized editor of eGrove. For more information, please contact [email protected]. et al.: Accounting Historians Journal, 1998, Vol. 25, no. 1 Published by eGrove, 1998 1 Accounting Historians Journal, Vol. 25 [1998], Iss. 1, Art. 15 Published by The Academy of Accounting Historians The Accounting Historians Journal June 1998 Volume 25, Number 1 Research on the Evolution of Accounting Thought and Accounting Practice https://egrove.olemiss.edu/aah_journal/vol25/iss1/15 2 et al.: Accounting Historians Journal, 1998, Vol. 25, no. 1 The Accounting Historians Journal • Volume 25, Number 1 June 1998 Officers - 1998 President Elliott L. Slocum Georgia State University President-Elect Tom A. Lee University of Alabama First Vice-President. Kathleen E. Sinning Western Michigan University Second Vice-President Finley O. Graves Kansas State University Treasurer Sarah A. Holmes Texas A&M University Secretary William D. Samson University of Alabama Trustees - 1998 Eugene N. Flegm, (General Motors, Retired), Chairman of the Board Maureen H. -
The Diagnosis of the Royal Tobacco Factory of Seville Assisted by Quad-Rotor Helicopters
See discussions, stats, and author profiles for this publication at: http://www.researchgate.net/publication/261711358 The Diagnosis of The Royal Tobacco Factory of Seville assisted by Quad-rotor Helicopters CONFERENCE PAPER · JANUARY 2013 DOWNLOADS VIEWS 97 58 7 AUTHORS, INCLUDING: Pilar Ortiz María Auxiliadora Vázquez Universidad Pablo de Olavide Universidad de Sevilla 28 PUBLICATIONS 45 CITATIONS 18 PUBLICATIONS 38 CITATIONS SEE PROFILE SEE PROFILE José M Martín Ramírez Patricia Aparicio Universidad Pablo de Olavide Universidad de Sevilla 17 PUBLICATIONS 33 CITATIONS 63 PUBLICATIONS 221 CITATIONS SEE PROFILE SEE PROFILE Available from: Patricia Aparicio Retrieved on: 24 July 2015 The Diagnosis of The Royal Tobacco Factory of Seville assisted by Quad-rotor Helicopters. Pilar Ortiz1, Francisco Javier Ortega2, Mª Auxiliadora Vázquez2, José María Martín1, Patricia Aparicio2, Joaquín Ferruz3, Fernando Caballero, Iván Maza, Aníbal Ollero3 1University of Pablo de Olavide, Department of Physical, Chemical and Biological Systems, Utrera Road, km 1, Seville, Spain, e-mail: [email protected] 2University of Seville, Department of Crystallography, Mineralogy and Agricultural Chemist, Seville, C/Profesor García González, S/N, Spain 3Robotics, Vision and Control Group, University of Seville, Avd. De los Descubrimientos s/n, 41092, Sevilla, Spain; E-Mail: [email protected], [email protected], [email protected] ABSTRACT This paper describes the application of small Unmanned Aerial Vehicles (UAVs), specifically quad-rotor helicopters, to the weathering analysis of external building walls. The demonstrations have been carried out in the Main Building of the University of Seville. This Monument built in 18th-century as the Royal Tobacco Factory was restructured to allocate the University of Seville in 1950s. -
The Pillars of Dominican Life
Section: Two: Formation Programmes Australian Province (www.op.org.au/laity/manual/two.pdf) THE PILLARS OF DOMINICAN LIFE DOMINICAN SPIRITUALITY FOR THE LAITY PREFACE The following chapters are adaptations of conferences I gave to the members four San Francisco Chapter of Lay Dominicans. They were further adapted to serve as our formation programs for those who have asked to be received into the Order. They are a distillation of reflections, study and conclusions I have drawn over my fifty-four years as a Dominican. As Master of Students for the formation of our young Dominicans to the priesthood I had to reflect on these concepts more intensely than I would have ordinarily. They have been further modified for a wider audience with the hope that it will find them helpful in clarifying what it means to be a Dominican. It is a glorious vocation, a rich blessing and grace from God. Let us be grateful to him for it. Gregory Anderson, O.P. Chaplain to the San Francisco Chapter of Lay Dominicans 1 THE PILLARS OF DOMINICAN LIFE DOMINICAN SPIRITUALITY FOR THE LAITY INTRODUCTION Anyone who is at all familiar with spiritual literature knows that there are various schools of spirituality. We speak freely and easily of Benedictine Spirituality, Franciscan Spirituality, Carmelite Spirituality, and Ignatian Spirituality. We know also there a number of other subdivisions, such as Rhenish, French and so forth. We Dominicans may feel somewhat chagrined that Dominican Spirituality is not mentioned in the same context. We may wonder if there is such a thing as a peculiarly Dominican Spirituality, and if there is, why does it not get more publicity. -
Mendicant Orders of the Middle Ages
Mendicant Orders of the Middle Ages The Monks and Monasteries of the early Middle Ages played a critical roal in the preservation and promotion of Christian culture. The accomplishments of the monks, especially during the 'Dark Ages', are too numerous to list. They were the both missionaries and custodians of Catholic culture for generations, and the monastic reforms of the tenth century paved the way for the reforms of the secular clergy that followed. By the beginning of the 13th century, however, there was seen a need for a new type of religious community, and thus were born the Mendicant Orders. The word 'Mendicant' means beggar, and this was due to the fact that the Mendicant Friars, in contrast to the Benedictine Monks, lived primarily in towns, rather than on propertied estates. Since they did not own property, they were not beholden to secular rulers and were free to serve the poor, preach the gospel, and uphold Christian ideals without compromise. The Investiture Controversy of the previous century, and the underlying problems of having prelates appointed by and loyal to local princes, was one of the reasons for the formation of mendicant orders. Even though monks took a vow of personal poverty, they were frequently members of wealthy monasteries, which were alway prone to corruption and politics. The mendicant commitment to poverty, therefore, prohibited the holding of income producing property by the orders, as well as individuals. The poverty of the mendicant orders gave them great freedom, in the selection of their leaders, in the their mobility, and in their active pursuits. -
Fanjeaux, France Lord
IN OUR KEEPING Dominican University, River Forest Illinois, June 2008 Barbara Beaumont, OP (S.H.O.P.) Fanjeaux, France Lord Jesus, Word of God, eternal Son of the Father, who out of love for mankind desired to enter into our history, permit us to contemplate with you the stages of our pilgrimage on this earth. Give us your Spirit that we may search always for what is true, without prejudice or preconception, to study it with fervour and to explain it with humility, in full knowledge of the limitations of our understanding of that great book, that derives its meaning from you alone, who lives and reigns with the Father in the unity of the Holy Spirit for ever and ever. Amen. The Historian’s Prayer, Guy BEDOUELLE op1 My aim in this talk is simply to offer you a few pointers to some paths down which you might like to let your thoughts wander, for history should be a reflective process rather than the memorisation of facts and dates. The title of this conference “In Our Keeping” has echoes of that ancient scriptural text that concludes the first part of the book of Deuteronomy: “Consign my words to your heart, wear them on your forehead like a bandana. Teach them to your sons, and repeat them to them, whether you are sitting in your house or walking along the road.”2 When God made the first covenant with Israel, an essential part of this holy alliance was its transmission from one generation to the next. This transmission of tradition, is at the heart of the religious experience of the sons of Israel, and it needs to be at the heart of the life of our religious Order, for are we not covenanted to St Dominic in a similar manner? Such a responsibility for handing on tradition means far more than simply being the person who holds a bunch of keys and locks up old papers in boxes, or even the person who writes history books. -
The Life of Philip Thomas Howard, OP, Cardinal of Norfolk
lllifa Ex Lrauis 3liiralw* (furnlu* (JlnrWrrp THE LIFE OF PHILIP THOMAS HOWARD, O.P., CARDINAL OF NORFOLK. [The Copyright is reserved.] HMif -ft/ tutorvmjuiei. ifway ROMA Pa && Urtts.etOrl,,* awarzK ^n/^^-hi fofmmatafttrpureisJPTUS oJeffe Chori quo lufas mane<tt Ifouigionis THE LIFE OP PHILIP THOMAS HOWAKD, O.P. CARDINAL OF NORFOLK, GRAND ALMONER TO CATHERINE OF BRAGANZA QUEEN-CONSORT OF KING CHARLES II., AND RESTORER OF THE ENGLISH PROVINCE OF FRIAR-PREACHERS OR DOMINICANS. COMPILED FROM ORIGINAL MANUSCRIPTS. WITH A SKETCH OF THE EISE, MISSIONS, AND INFLUENCE OF THE DOMINICAN OEDEE, AND OF ITS EARLY HISTORY IN ENGLAND, BY FE. C. F, EAYMUND PALMEE, O.P. LONDON: THOMAS KICHAKDSON AND SON; DUBLIN ; AND DERBY. MDCCCLXVII. TO HENRY, DUKE OF NORFOLK, THIS LIFE OF PHILIP THOMAS HOWARD, O.P., CAEDINAL OF NOEFOLK, is AFFECTIONATELY DEDICATED IN MEMORY OF THE FAITH AND VIRTUES OF HIS FATHEE, Dominican Priory, Woodchester, Gloucestershire. PREFACE. The following Life has been compiled mainly from original records and documents still preserved in the Archives of the English Province of Friar-Preachers. The work has at least this recommendation, that the matter is entirely new, as the MSS. from which it is taken have hitherto lain in complete obscurity. It is hoped that it will form an interesting addition to the Ecclesiastical History of Eng land. In the acknowledging of great assist ance from several friends, especial thanks are due to Philip H. Howard, Esq., of Corby Castle, who kindly supplied or directed atten tion to much valuable matter, and contributed a short but graphic sketch of the Life of the Cardinal of Norfolk taken by his father the late Henry Howard, Esq., from a MS. -
Luis De Unzaga and Bourbon Reform in Spanish Louisiana, 1770--1776
Louisiana State University LSU Digital Commons LSU Historical Dissertations and Theses Graduate School 2000 Luis De Unzaga and Bourbon Reform in Spanish Louisiana, 1770--1776. Julia Carpenter Frederick Louisiana State University and Agricultural & Mechanical College Follow this and additional works at: https://digitalcommons.lsu.edu/gradschool_disstheses Recommended Citation Frederick, Julia Carpenter, "Luis De Unzaga and Bourbon Reform in Spanish Louisiana, 1770--1776." (2000). LSU Historical Dissertations and Theses. 7355. https://digitalcommons.lsu.edu/gradschool_disstheses/7355 This Dissertation is brought to you for free and open access by the Graduate School at LSU Digital Commons. It has been accepted for inclusion in LSU Historical Dissertations and Theses by an authorized administrator of LSU Digital Commons. For more information, please contact [email protected]. INFORMATION TO USERS This manuscript has been reproduced from the microfilm master. UMI films the text directly from the original or copy submitted. Thus, some thesis and dissertation copies are in typewriter face, while others may be from any type of computer printer. The quality of this reproduction is dependent upon the quality of the copy subm itted. Broken or indistinct print, colored or poor quality illustrations and photographs, print bleedthrough, substandard margins, and improper alignment can adversely affect reproduction. In the unlikely event that the author did not send UMI a complete manuscript and there are missing pages, these will be noted. Also, if unauthorized copyright material had to be removed, a note will indicate the deletion. Oversize materials (e.g., maps, drawings, charts) are reproduced by sectioning the original, beginning at the upper left-hand comer and continuing from left to right in equal sections with small overlaps.