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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. -
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. -
Seville Film
SEVILLE IS CINEMA Seville is a city for recording films. Seville has been and continues to be the setting for many national and international television productions and series. We are very pleased to show you the tourist interest places of that have been the setting for these films, as well as information regarding them. How many times have you seen the Plaza de España in “Lawrence of Arabia” or in “Star Wars: Episode II”, and the Casa de Pilatos in “1492: Conquest of Paradise”? Come and visit these prominent landmarks in situ! The Real Alcázar The Real Alcázar is a monumental complex that date back to the Early Middle Ages, constituting the most important civil building in Seville. The surrounding walls, which can be admired from the Plaza del Triunfo, date from the early 10th century. The Patio del Yeso (Courtyard of the Plaster) belongs to the Almohad period between 1147 and 1237. Its ornamentation inspired later Nasrid architecture, but it was the Christian constructions that gave the complex its current appearance. The Gothic Palace, built during the reign of Alfonso X, has been modified due to the work carried out in the 16th century by the Lisbon earthquake of 1755. The most outstanding features in its rooms are the tiled plinths, the work of Cristóbal Augusta between 1577 and 1583, the set of 18th century tapestries depicting the Conquest of Tunis and the reproduction of the Virgin de La Antigua. The Courtroom, built in the middle of the 14th century during the reign of Alfonso XI, is the first example of the Mudejar style in this area, representing a perfect combination of the Islamic and Christian styles. -
Michelle Malham
The Influence of Arabic in Spanish Culture Michelle Malham st nd 1 Major: Business Finance & 2 Major: Film Production Abstract The Study of Language (Continued) The Study of Language (Continued) The objective of my project is to describe the profound One of the identifying characteristics that words integrated during The Moriscos brought many agricultural techniques with them to the Moorish occupation of southern Spain is that they retained the influence of the Arabic culture in Spanish civilization. Spain, which is why many Spanish terms for irrigation are directly "al" prefix on the Arabic words. Arabic and Spanish have many words that sound the taken from the Arabic language.” (Nadeau, 40) Noria- waterwheel same and have similar meanings. Atarjea- duct o COTTON: Arabic: Al-qutun Spanish: algodón Italian: cotone Acequia- irrigation ditch Arcaduz- pipe Another important component of culture is reflected in o SUGAR: Arabic: al-sukkar Spanish: azúcar Italian: zucchero Zanja- ditch a country’s architecture. Lasting Arabic influence in Aljibe- cistern o OTHER words that start with al-: almohaza (currycomb), Azud- weir Southern Spain is seen in The Mezquita (Mosque) of · alhombra (the red one), alguacil(bailiff), alhucema (lavender), Córdoba, the Alcázar (Moorish Palace and Fortress) of Arabs introduced new foods on the Spanish plains. Many Arabs almacén(store), alcancía (box) Seville and Granada, Toledo, which was the medieval leaders were great agronomists, public administrators, and military capital of Spain, and and Hammams (Arab baths) of generals. The resulting influence in the Spanish language is Arabic words inspired many of the names of Spanish cities and Granada. remarkable: (Nadeau, 40) regions. -
The Aesthetics of Islamic Architecture & the Exuberance of Mamluk Design
The Aesthetics of Islamic Architecture & The Exuberance of Mamluk Design Tarek A. El-Akkad Dipòsit Legal: B. 17657-2013 ADVERTIMENT. La consulta d’aquesta tesi queda condicionada a l’acceptació de les següents condicions d'ús: La difusió d’aquesta tesi per mitjà del servei TDX (www.tesisenxarxa.net) ha estat autoritzada pels titulars dels drets de propietat intel·lectual únicament per a usos privats emmarcats en activitats d’investigació i docència. No s’autoritza la seva reproducció amb finalitats de lucre ni la seva difusió i posada a disposició des d’un lloc aliè al servei TDX. No s’autoritza la presentació del s eu contingut en una finestra o marc aliè a TDX (framing). Aquesta reserva de drets afecta tant al resum de presentació de la tesi com als seus continguts. En la utilització o cita de parts de la tesi és obligat indicar el nom de la persona autora. ADVERTENCIA. La consulta de esta tesis queda condicionada a la aceptación de las siguientes condiciones de uso: La difusión de esta tesis por medio del servicio TDR (www.tesisenred.net) ha sido autorizada por los titulares de los derechos de propiedad intelectual únicamente para usos privados enmarcados en actividades de investigación y docencia. No se autoriza su reproducción con finalidades de lucro ni su difusión y puesta a disposición desde un sitio ajeno al servicio TDR. No se autoriza la presentación de su contenido en una ventana o marco ajeno a TDR (framing). Esta reserva de derechos afecta tanto al resumen de presentación de la tesis como a sus contenidos. -
The Persistence of the Andalusian Identity in Rabat, Morocco
University of Pennsylvania ScholarlyCommons Publicly Accessible Penn Dissertations 1995 The Persistence of the Andalusian Identity in Rabat, Morocco Beebe Bahrami University of Pennsylvania, [email protected] Follow this and additional works at: https://repository.upenn.edu/edissertations Part of the Ethnic Studies Commons, European History Commons, Islamic World and Near East History Commons, Social and Cultural Anthropology Commons, and the Sociology Commons Recommended Citation Bahrami, Beebe, "The Persistence of the Andalusian Identity in Rabat, Morocco" (1995). Publicly Accessible Penn Dissertations. 1176. https://repository.upenn.edu/edissertations/1176 This paper is posted at ScholarlyCommons. https://repository.upenn.edu/edissertations/1176 For more information, please contact [email protected]. The Persistence of the Andalusian Identity in Rabat, Morocco Abstract This thesis investigates the problem of how an historical identity persists within a community in Rabat, Morocco, that traces its ancestry to Spain. Called Andalusians, these Moroccans are descended from Spanish Muslims who were first forced to convert to Christianity after 1492, and were expelled from the Iberian peninsula in the early seventeenth century. I conducted both ethnographic and historical archival research among Rabati Andalusian families. There are four main reasons for the persistence of the Andalusian identity in spite of the strong acculturative forces of religion, language, and culture in Moroccan society. First, the presence of a strong historical continuity of the Andalusian heritage in North Africa has provided a dominant history into which the exiled communities could integrate themselves. Second, the predominant practice of endogamy, as well as other social practices, reinforces an intergenerational continuity among Rabati Andalusians. Third, the Andalusian identity is a single identity that has a complex range of sociocultural contexts in which it is both meaningful and flexible. -
Triumphant Towers and Sites of Spolia in Almohad Spain And
TRIUMHANT TOWERS AND SITES OF SPOLIA IN ALMOHAD SPAIN AND MOROCCO: THE CASE OF THE SEVILLIAN MINARET by Nausheen Hoosein APPROVED BY SUPERVISORY COMMITTEE: ___________________________________________ Sarah Kozlowski, Chair ___________________________________________ Ali Asgar Alibhai ___________________________________________ Maximilian Schich ___________________________________________ Rebecca Quinn Teresi Copyright 2019 Nausheen Hoosein All Rights Reserved To Kabeer & Albus. TRIUMHANT TOWERS AND SITES OF SPOLIA IN ALMOHAD SPAIN AND MOROCCO: THE CASE OF THE SEVILLIAN MINARET by NAUSHEEN HOOSEIN, BA, MA, MTEACH THESIS Presented to the Faculty of The University of Texas at Dallas in Partial Fulfillment of the Requirements for the Degree of MASTER OF ARTS IN ART HISTORY THE UNIVERSITY OF TEXAS AT DALLAS December 2019 ACKNOWLEDGMENTS I take this opportunity to express my gratitude to the people who have been instrumental in the successful completion of this project. This research endeavor would not have been possible without the Teaching Assistantship from the School of Arts and Humanities. I would like to also extend my special gratitude to the Edith O’Donnell Institute of Art History for their generous support in funding my research travel. I am most grateful to my academic committee. Dr. Sarah Kozlowski, for your constructive advice and your profound belief in my work. Dr. Ali Alibhai, for your expertise in the field and in the Arabic language. Dr. Maximilian Schich, for allowing me to begin my work on minarets in your spring seminar. Rebecca Quinn Teresi, for your insightful feedback and recommendations for travel in Spain. Lastly, my acknowledgments would be incomplete if not for the mention of my loving family. Mom and Dad, for believing in me. -
The Sevilla Guide
Sevilla City Guide Maribel’s Guide to Seville © Maribel’s Guides for the Sophisticated Traveler ™ April 2019 [email protected] Maribel’s Guides © !1 INDEX Getting Around - Page 3 • Bar Estrella Sevilla’s Main Attractions - Page 4 • Modesto • Real Alcázar de Sevilla • Vinería de San Telmo • Cathedral de Sevilla • Bar España • Iglesia Colegial del Salvador Tapas Further Afield - Page 25 • Casa de Salinas • El Rinconcillo • Museo de Bellas Artes de Sevilla • Bache San Pedro • Palacio de las Dueñas • Tradevo Centro • Casa de Pilatos • Bar Eslava • Museo Bellver-Casa Fabiola • Antigua Abacería de San Lorenzo • Palace of the Countess of Lebrija • Tapería El Disparate • Plaza de España • Bodega Palo Santo • Palacio de San Telmo • Bodega Dos de Mayo • Real Plaza de Toros de Sevilla • Becerrita • Torre de Oro de Sevilla • Taberna Coloniales • Museo del Baile Flamenco • ConTenedor • Centro de Interpretación Judería de Sevilla • Sol y Sombra • Metropol-Parasol • Puratasca • Antiquarium Flamenco - Page 29 • Basílica of the Macarena • Casa de la Memoria de Al-Andalus • Archivo de Indias • Auditorio Alvarez Quintero • Hospital de los Venerables Sacerdotes • Museo del Baile Flamenco • Hospital de la Caridad • Casa de la Guitarra In the Triana Quarter - Page 12 • Casa del Flamenco • Museo Del Castillo De San Jorge Shopping in Sevilla - Page 32 • Capilla de los Marineros Travel Planning Services - Page 34 • La Iglesia de Nuestra Señora de la O Gourmet Dining - Page 15 • Cañabota • T by ConTenedor • El Gallinero de Sandra • Jaylu Restaurants and Tapas Bars Arenal District - Page 18 • Petit Comité Sevilla • La Brunilda • Sép7imo Wine Bar & Tapas • La Azotea • La Cata Ciega • La Bartolomea • Enrique Becerra • Casa Morales (Hijos de E. -
Carlos IV, King of Spain Francisco De
TO MARK THE VISIT of the new king and queen to the capital of Andalusia, the workers at Seville’s Royal Tobacco Factory commissioned these two portraits by Goya, which were exhibited in a Temple of Fame, built specially for the occasion. They are versions of the royal couple’s official portraits, painted by the artist in 1789, soon af- ter Charles IV had ascended the Spanish throne upon the death of Charles III on 14 December 1788. Due to the urgent need for a pictorial rep- resentation of the new royal couple, this was a very busy period for the artist, who painted 18 portraits in just one year. On 25 April 1789, Goya became a painter for the King’s chamber. Although he was only named First Chamber Painter in 1799, he was the art- ist most commonly used by the royal couple: his work ranging from the necessarily conventional early portraits to the painting of the family of Charles IV, his 1800 masterpiece. The two portraits exhibited here express the ur- gent need to disseminate the image of the new monarchs. Displaying various insignia symbol- ising their power, the king and queen repeat Carlos IV, King of Spain the same poses and the same codified models. Francisco de Goya y Lucientes (1746-1828) Charles IV is dressed in velvet, wearing an enor- 1789 Oil on canvas mous star of diamonds, from which there hangs 127 x 94 cm the Golden Fleece, and the sash and cross of the Colección Altadis, S.A. Order of Charles III, the red sash of the Order of Archivo General de Indias, Seville St. -
G-RAP Morocco Global Experience Program with Gate 1 Travel
G-RAP Morocco Global Experience Program with Gate 1 Travel Highlights 11 nights First Class accommodations o 2 nights Rabat o 2 nights Fez o 2 nights Erfoud o 1 night Ouarzazate o 3 nights Marrakesh o 1 night Casablanca • Hotel porterage • All transfers • 16 meals: 11 breakfasts, 5 dinners • Sightseeing per itinerary in modern air-conditioned motor coach • Services of English-speaking tour manager throughout • Entrance fees per itinerary • Farewell dinner • Supervision by G-RAP Director, CU Professor Artemi Romanov Special Features • View Hassan II Mosque, build to commemorate the former king’s 60th birthday • Admire the 12th century Koutoubia Minaret, used as the prototype for Seville's La Giralda Tower • Visit the ancient Roman ruins of Volubilis, a UNESCO World Heritage Site • Join a Fez family in their home and enjoy a home hosted dinner • Explore Ait Benhaddou, an ancient desert village on an old caravan route • Take a short bus tour of the imperial city of Fez DAY 1 - Depart for Morocco, March 18, 2019 Depart for Morocco DAY 2 - Arrive in Casablanca & Travel to Rabat Arrive in Casablanca and transfer to your hotel in Rabat where you have the rest of the day at leisure to explore the capital city of Morocco. This evening, enjoy a complimentary welcome Moroccan mint tea with an orientation meeting with your Tour Manager Overnight: Rabat DAY 3 - Rabat Morning City Tour This morning, take a city tour of Rabat, Morocco's capital and second largest city. Rabat, which means “Fortified Place” displays all of the fine architecture one might expect to see. -
Old Spain (1921)
jiiiilil iliililUiLliliiiL :xr ^^te~! Cr- ARCHITECTURE AND APPLIED ARTS IN OLD SPAIN OLD SPAIN By AUGUST L, MAyER, PH. D PROFESSOR AT THE UNIVERSITY OF MUNICH CORRESPONDING MEMBER OF THE REAL ACADEMIA DE BELLAS ARTES DE S. FERNANDO IN MADRID OF THE REAL ACADEMIA DE BUENAS LETRAS IN SEVILLA AND OF THE HISPANIC SOCIETY OF AMERICA IN NEW YORK WITH 3Jo ILLUSTRATIONS J • » 44602 NEW yORK / BRENTANO'S / MCMXXI c c c J c c c « e •' PRINTED By E. HABERLAND, LEIPZIG (GERMANY) R E F A C E The richntss of Spain in significant architectural monuments, in characterful and characteristic old townsites, as well as conspicuous products of the applied arts, is today still overwhelming in spite of the considerable vandalisms of the Napoleonic ^1 wars and in spite of the modernization craze of the nineteenth century. To make a choice that will illustrate the various types in every branch of the wide fields of applied arts and architecture is exceedingly difficult. On the one hand is the simply immea= surable plethora of materials, on the other the lack of good photographic e.xamples of important ,^ objects scarcely known outside of the narrowest professional circles. '" It is to be noted that the procuring of materials during these present troubled times was difficult. The Association of Friends of Art in Madrid <Sociedad de los Amigos del Arte) as well as the Institut d'Estudis Catalans in Barcelona deserve great thanks for their ener= getic activity in making important materials available, not only by instituting exhibitions, but also by the turning out of numerous photographs and model catalogues.