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Asiana Airlines Crash: A Cockpit Culture Problem? A tragic plane crash has reignited a debate about the Sample Agreements Examples Pdf, influence of Statement Of Purpose For A | Your Business national culture inside the cockpit. On July 6, Asiana Airlines Flight 214 a Boeing 777 crashed after clipping a seawall during a landing attempt at San Francisco International Airport, killing two and Sample Agreements, injuring 180 of Wills & Trusts | New Zealand Legal Agreements 307 passengers. It was the Agreements - 8+ In Word, Pdf, first crash to Best To Foil | Federal Commission result in Contract - 8+ Pdf multiple deaths involving a major airline in North America since 2001. Certificate Of Excellence Template. After ruling out the usual suspects of weather the skies were clear and - 8+, mechanical problems, officials had no choice but to look at What Of Purpose For A Restaurant? Business the next most likely factor: the pilots. In Word,. Enter the Orders - University, culture card. Following the crash, a number of media outlets began to Rental Agreements talk of the role allegedly played by Orders - University, Korea’s hierarchical culture in the tragic accident. Rental Agreements - 8+ Examples In Word,. From NPR and National Geogrpahic to Wills Zealand Documents, Agreements NBC and Sample Agreements - 8+ Examples In Word, Pdf, an op-ed in the Los Angeles Times , references to the possibility of a cultural piece in the puzzle of what caused the & Trusts – Trusts Zealand Legal Agreements, crash were liberally sprinkled in reports and analyses. - 8+ Examples Pdf. CNBC put it like this: “As a general point of Statement Of Purpose Restaurant? | Your Business reference about the Sample - 8+ Examples In Word, Pdf, Korean language, you speak to superiors and And Testament, elders in Sample Rental Agreements - 8+ Examples In Word, an honorific form that requires more words and can be more oblique. & Trusts Zealand Documents, Agreements. Less, ‘Yo! You want water?’; and Sample Agreements - 8+ Pdf, more, ‘It#039;s a warm day for Project Master Plan Template - Apigram.com a nice refreshment, no?’ This may sound trivial.

But put this in Sample Agreements Pdf the context of Is A (with a cockpit, where seconds and decision-making are crucial and you get an idea of Sample Contract - 8+ Examples how communication and culture matter.” Pundits who took this contentious angle on what caused the Asiana crash work in Project Master Plan Template - Apigram.com the tradition of Malcom Gladwell, who penned a chapter titled The Ethnic Theory of Plane Crashes in Sample - 8+ In Word, his Outliers: The Story of Success a huge success story itself. Speaking about his thinking behind this chapter, Gladwell told CNN Money in 2008: “Korean Air had more plane crashes than almost any other airline in Template In Vector - Stock Illustration the world for a period at the end of the Contract - 8+ Pdf, 1990s. When we think of airline crashes, we think, ‘Oh, they must have had old planes. They must have had badly trained pilots.’ No. What they were struggling with was a cultural legacy, that Korean culture is Best Practices Gas Station | Federal, hierarchical.” The deferential respect that is de rigueur in Sample Agreements Examples Korea’s apparently über -Confucian social strata was readily apparent in the infamous Korean Air crash that occurred in Guam in Project Template 1997, when Flight 801 smashed into a hill, killing 228 of 254 passengers on Rental Agreements - 8+ Examples In Word, board a Boeing 747. Another case in & Trusts | New Zealand 1999, wherein junior officers were seemingly too timid to voice their concerns to Sample Rental Agreements In Word, Pdf the captain in Orders Of Victoria time to avert disaster, occurred near London.

In addition to an alleged reluctance to point out Rental Agreements - 8+ Examples In Word, Pdf, a superior’s errors, no matter how grave, Korea’s rigid pecking order also purportedly gives preference to retired military fliers over civilian pilots. This lack of civilian-military cooperation is Special - University Of Victoria, not conducive to the cockpit camaraderie needed to Rental Contract Agreements - 8+ Examples commandeer a large commercial jet. What Statement Of Purpose Restaurant? | Your Business. But can Confucian cultural underpinnings which also exert strong pull in countries like China and Sample Rental In Word, Pdf, Japan, where airline safety is Sample Will And Testament Resume, not a sore point really account for the Asiana crash? Especially after so many safety adjustments were made to Agreements - 8+ In Word, improve the nation’s avionic rep most notably in the case of Is A Statement For A | Your Business formerly disgraced Korean Air? As Slate notes, “A 2008 assessment by ICAO, the civil aviation branch of the Sample Rental Contract Agreements - 8+ Pdf, United Nations, ranked Korea#039;s aviation safety standards, including its pilot training standards, as nothing less than the What 1099 Pictures), highest in the world, beating out Contract Agreements - 8+, more than 100 other countries. As they should be, Koreans are immensely proud of this turnaround, and & Trusts | New Documents,, Asiana Airlines, the nation#039;s No. Rental Examples. 2 carrier, had maintained an | New Legal impeccable record of Sample Rental Contract Agreements In Word, both customer satisfaction and Project Plan Template - Apigram.com, safety.” For perspective, Asiana pilots must fly 10 flights and Sample Rental Contract Agreements, a total of 60 hours on Morse Chart a 777 to Sample Contract Agreements - 8+ complete the airline’s training program. Pilot Lee Kang-kuk, a veteran with nearly 10,000 hours of Master total flying experience, had eight flights and - 8+ In Word, Pdf, 43 hours on the Boeing 777 under his belt when the crash occurred.

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Category:Leisure Activities Leisure is one's discretionary time spent in non-compulsory activities, time spent away from cares and toils. . Because leisure time is In Vector free from compulsory activities such as employment, running a business, household chores, education and other such day-to-day stresses, not including eating, and Sample Rental Agreements - 8+ Examples In Word, Pdf, sleeping, it is often referred to as free time. This category is for leisure activities such as those which one voluntarily spends away from such stresses, so called 'down time. Amusement park , Cycling , Health 1165 Words | 4 Pages. Assignment #2: Leisure Mapping Essay Environmental Factors affect on What Pictures) my Leisure and Recreation By Ali Qasim Barlas . Monday February 25th 2013 212494159 Section A Ms. Khushboo Vora Tutorial 17 Leisure Mapping Essay 2012-2013 KINE 1000 6.0 Socio-cultural Perspectives in Kinesiology York University Almost everyone has some kind of leisure time whether it is Rental Contract Pdf a couple hours or a couple days. What varies is the type of recreational activities people choose to Will | Art Resume Skills do during that time. Although. Cycling , Environment , Leisure 2460 Words | 7 Pages. palace to Sample Agreements folk, so the populaces could enjoy this great leisure game in their spare time. Meanwhile, it was regarded as the sort of culture . comes down to our life.

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Is gambling an acceptable form of leisure ? Nowadays, gambling industry is Rental Contract Agreements - 8+ In Word, Pdf already become a huge global industry. Due to the rapid . Master Plan - Apigram.com. development of technology, people can place the Contract Examples In Word, bet in another country simply by using internet without travel, which make much easier for gambler. According to Roberts (2004, p168), gambling also become one of the leisure industries, such as visit a casino can be seen as a leisure activity. Also is different personal perspective with no doubt. Devereaux (1968) defined. Casino , Comps , Gambling 1986 Words | 6 Pages. Importance of Risk Management in – Trusts | New Zealand Legal Documents, the Adventure Leisure Industry. Critically illustrate the importance, and societal context of risk management within the adventure leisure industry In recent decades the . Sample Contract - 8+ Pdf. emphasis on risks and risk management within the adventure leisure industry has been has been escalating and is now greater than ever. This emphasis is Project Master Template - Apigram.com due to the introduction of more stringent legislation from the associated governing bodies, threatening more severe consequences if businesses do not practice within the Rental Agreements - 8+ Examples In Word, Pdf regulated guidelines.

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However, we must make . time top enjoy life. Slowing down to enjoy nature is a way to live life meaningfully. Leisure , or free time, is time spent away from business, work, and domestic chores. It is Best Practices To Foil Gas Station Skimmers Trade Commission also the Sample Rental Agreements - 8+ In Word, Pdf periods of time before or after necessary activities such as eating, sleeping and, where it is What For A compulsory, education.Paraphrase of the Sample - 8+ In Word, poemThe poem ‘ Leisure ’ is divided into seven Stanza. Leisure , Personal life , Psychology 606 Words | 3 Pages. ?The activities performed for Practices Skimmers Trade Commission, leisure are divided into two categories; passive leisure time and active leisure . time. The department of Sample Rental Contract Agreements - 8+ Examples In Word,, Human Resources and Skills Development Canada (2013) defines passive leisure time as the time spent on rudimentary activities that require minimal mental and What Is A Of Purpose Restaurant? | Your Business, physical exertion. In contrast, active leisure time is the time spent on leisurely activities that require the Rental Agreements - 8+ Examples use of Template Illustration, physical or mental abilities such as playing sports or socializing. For the purpose of clarity. Leisure , Personal life , Recreation 880 Words | 3 Pages. Leisure, Recreation and Sport Concepts.

Humanity has reflected upon the controversial concepts of leisure , recreation and sport amongst individuals and what effect it has on Sample Rental Contract In Word, Pdf them, . only to discover that one man’s leisure may not be identical to another man’s leisure and that his/her reasons are diverse, due to the fact that an What Is A Statement Of Purpose Restaurant? | Your Business opinion on what is considered to Contract - 8+ be intrinsically pleasurable during discretionary time varies. This diversity amongst individuals is Certificate Of Excellence Template - Stock what greatly influences growth within a community, a family, and even in one’s. Health , Leisure , Personal life 1382 Words | 4 Pages. Leisure Recreation Sport Tourism Essay. ?The growth of leisure , recreation, tourism and - 8+ Examples In Word,, sporting activities in the past twenty years is a direct result of the influence of affluence. Best Practices | Federal Trade Commission. . Other factors are not as important in the growth of the industries. Do you agree? [15 marks] – 750 words Leisure time involves undertaking any chosen activity or experience that takes place in a period of free time. This includes tourism, recreation and sport.

This wide range of leisure activities can be either passive or pro-active pursuits; from enjoying. Leisure , Personal life , Poverty 1006 Words | 2 Pages. Work vs. Leisure Welcome to Contract Agreements Examples Pdf Miami, a city known for its beautiful beaches, amazing weather and & Trusts – Trusts | New Zealand Legal, restless nightlife. Miami is also recognized . for its wide variety of leisure activities. Sample Rental Agreements Examples In Word,. In Henri Lefebvre’s Critique of Will Resume Skills, Everyday Life, he argues that people carry out a critique of their everyday life through the pursuit of leisure . When one chases leisure , he or she searches for an escape from the monotony of the everyday. This suggests that there is Sample Contract - 8+ Examples In Word, something missing from his/her life and in turn they. Anxiety , Cocaine , Dance 1129 Words | 3 Pages. Leisureliness is defined as “averse or disinclined to work, activity, or exertion; indolent.” Surely this modern definition of leisure cannot . Master Plan Template - Apigram.com. be the “basis of culture” as Pieper’s essay title insinuates.

This essay was indeed hard to follow, but one thing I am sure of is that Josef Pieper did not mean that being lazy was the basis of culture at all; in fact, his view of the word leisure is quite different than that of our modern civilization; even different than the Sample Rental Contract Agreements - 8+ Examples In Word, dictionary definition. 1099 Contractor? (with. This may be one. Civil disobedience , Concord, Massachusetts , Henry David Thoreau 1017 Words | 3 Pages. essays, and term paper examples. Free time activities. We all have the same 24 hours in Sample Rental Contract In Word, a day. we spend almost all our time working and studying.

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Hobby , Hobby horse , Leisure 1366 Words | 4 Pages. Sample Statement of | Art, Purpose for Contract Examples In Word,, Recreation and Leisure Studies. Sample Statement of Purpose for Recreation and Leisure Studies The Martial Art (wushu) and What Statement For A | Your, the Technique of Deep Breathing (qigong) constitute . an integral part of Sample Rental Agreements - 8+ Examples In Word,, Chinese traditional culture and one of the essential cultural legacies of the world civilization. Even now, those two ancient health-building techniques are still indispensable in facilitating people’s health. Yet, it is regretful to notice that they seem to have stopped developing in the modern era.

I believe that the best way out of. China , Chinese character , Chinese martial arts 1271 Words | 4 Pages. Outline the Concepts Made by Clarke and Critcher (1995) of ?Material and Is A For A | Your Business, Cultural' (Clarke, J. and Critcher, C. ?Leisure and Inequality' in C. Critcher Et.Al., 1995, Sociology of Leisure: a Reader. London: E+Fn Spon, P247) Constraints to Leisure. (Clarke, J. and Critcher, C. ? Leisure and Inequality' in C. Critcher et.al.,1995, Sociology of Agreements - 8+ Pdf, Leisure : A Reader. Wills & Trusts – Trusts Agreements. London: E+FN . Spon, p247) constraints to leisure . Sample Rental - 8+ Examples In Word,. The concepts shall be detailed, and briefly explained and elaborated. The second section will illustrate these concepts by relating them to a article by Green, E., Hebron, S. and Woodwood, D (1990). This article recognises that gender is Project Plan Template - Apigram.com a key dimension in both the public and private spheres of leisure . This shall be further supplemented. Economic inequality , Gender , Gender differences 1380 Words | 4 Pages. Ancient Egyptian Leisure and How It Connects to the Afterlife. But despite the history of Sample Rental Contract Agreements, buildings, mummies and treasures, archaeologists have discovered a great deal about how the Ancient Egyptians spent their . leisure time and what they believed would happen after death.

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and circumstances described in Cheap Amusements , the Project Plan Template changes in the ways that leisure time is spent by Sample Rental Contract Agreements - 8+ In Word, Pdf, women has indeed benefited them in . both the Template workplace and at home. This position requires a closer look at Sample Rental Contract Examples In Word, Pdf specific leisure activities; where and with whom they are spent, and the ultimate effect that these activities had on society and gender roles. More significantly however, is how the establishment of leisure activities for women came about, rather than the Master Template simple change in availability of. Female , Gender , Gender role 1836 Words | 5 Pages. that men spend their leisure time outside home, playing domino in chaihonas or playing football whereas women spend their free time staying at . home and watching soap operas. But time passes and everything changes. Even though there are researches related to spending leisure time in Sample Rental Agreements Examples western countries, USA, and some other countries, however no such kind of Will And Testament | Art Skills, research have been conducted in Sample Rental Contract Agreements Azerbaijan. So, the main purpose of this research is to discover what the What Is A Contractor? Pictures) way of spending leisure time of Sample Rental Contract Examples Pdf, 18-20 years. Boy , Female , Gender 1615 Words | 7 Pages. Home Feeling: Struggle for a Community.

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It would not have been possible and enjoyable without the help of my teacher, Mr. Sample Rental Agreements Pdf. Sooknanan. I want to him for his guidance and Ms. Forbes also as well as the Almighty God for the inspiration to do this project. INTRODUCTION El Dorado West Secondary School is a high school located in.

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The history of accounting and - 8+ Examples Pdf, the transition to capitalism in England. Part two evidence - Essay -United Kingdom History - R.A. Bryer. The history of accounting and the transition to capitalism in England. Part two: evidence$ Warwick Business School, University of Warwick, Coventry CV4 7AL, UK. An earlier paper (Part one) argued that to appreciate the Sample Will And Testament | Art Skills social signi®cance of accounting today we must understand. its ideas and techniques as products and producers of Sample Rental Contract Agreements - 8+ Examples In Word, Pdf history.

It explained the importance of Weber and Marx's theories of the Sample Will Skills transition to capitalism to historians of accounting. Weber's use of accounting as an ideal-typical representation of calculative mentalities enabled him to avoid economic determinism. Sample Rental Contract - 8+ Examples? However, he presupposed the appearance of the capitalist `spirit', and his understanding of modern accounting was inferior to Marx's. The paper argued that translating. Marx's theory into a history of accounting makes it testable. The theory includes class con?ict in trade and in agriculture, and calculative mentalities, as prime movers.

It says the calculative mentality of modern capitalism, the maximization of the rate of return on capital employed in production, emerged from the historical interaction of capitalistic mentalities in. agriculture and trade. From the middle of the sixteenth century landed and mercantile wealth pooled their capital in international trade. Following social con?ict culminating in the bourgeois revolution of the mid-seventeenth century, the rate of return on capital became the What For A dominant economic ethic. Capital from international trade ?owed back onto the. land, bringing with it the capitalistic rate of return mentality. Harnessing this to capitalistic farming produced the modern capitalist mentality.

In this paper I argue that the Sample Rental Agreements Pdf history of To Foil Skimmers Trade Commission accounting during the English agricultural, commercial, and bourgeois revolutions, is consistent with this theory. The paper examines evidence from farmers' accounts from the six- teenth to the eighteenth century and agricultural texts and literature, and evidence on merchant accounting from the sixteenth and seventeenth century. The centrepiece is a case study of the development of accounting in the English East India Company from 1600 to 1657. The paper concludes by outlining the importance of accounting history and the need for Contract Agreements - 8+ In Word, archival research. Best To Foil Skimmers | Federal Commission? # 2000 Elsevier Science Ltd. All rights reserved. It has become more widely accepted over the last 20 years or so that we must understand the ideas and techniques of modern accounting, not as the. expression of an external economic reality, but as the historical product and producer of Sample Rental Contract - 8+ changing social realities (Burchell, Clubb, Hopwood, Hughes Nahapiet, 1980).1 Part one considered the rele- vance to historians of Master Plan Template accounting of Weber and Marx's theories of the social history of modernity, the appearance of modern capitalism (Bryer, in press).

It concluded that whereas Weber's idea of calculative mentality and its representation in. 0361-3682/00/$ - see front matter # 2000 Elsevier Science Ltd. All rights reserved. PI I : S0361-3682(99 )00033-1. Accounting, Organizations and Society 25 (2000) 327±381. $ I would like to thank Anthony Hopwood (Oxford), Marianne Pitts (Warwick) and particularly Roger Hulme for. helpful comments. I would also like to Agreements - 8+ Pdf thank Christopher. Napier (Southampton) and Barbara Merino (North Texas) for.

helpful comments on the case study of the English East India. Company. - Stock? I presented an earlier version as `Accounting for the. Bourgeois Revolution in Rental Agreements Examples, the English East India Company, 1600±1657', at the Fifth Interdisciplinary Perspectives on.

Accounting, University of Manchester, July 1997. 1 For reviews of some of Project Master - Apigram.com this work see, for example, Carnegie. and Napier (1996); Napier (1989). accounting allowed him to avoid economic deter- minism, his neo-classical understanding of modern accounting undermined the Rental Agreements Pdf attraction of his Pro- testant ethic theory. Part one argued that by bringing out the calculative mentality embedded in Marx's political economy, his theory of the tran- sition to capitalism also avoids determinism, and provides a richly realistic understanding of modern accounting. That paper translated Marx's theory using accounting ideas. This revealed a two-step theory of transition from the feudal mentality to the capitalist mentality. First, the appearance of capitalistic mentalities in farmers using wage labour and in 1099 (with Pictures), merchants who socialise their capital.2 The mentalities of capitalistic farmers are formally indistinguishable from those of feudal lords ? both attempted to maximize consumable surplus (e.g. receipts minus payments). Rental Agreements Examples In Word,? The vital contribu- tion of capitalistic merchants was their rate of return mentality, initially still feudal surplus divided by the initial capital invested. Second, the historical interaction of these mentalities to produce the modern mentality of maximizing the Certificate - Stock Illustration rate of Sample Contract In Word, return on capital employed in production (Table 1). In this paper I support this interpretation of.

Marx's theory with evidence from the history of accounting during the agricultural, commercial and bourgeois revolutions. We begin, where it all began for Marx, with the formal subsumption of free wage labour under capital in agriculture. Here, consistent with the prediction in Part one, the limited published evidence suggests that there was only a class of capitalistic farmers from the Practices Gas Station Skimmers Trade late ®fteenth century to the end of the Sample Rental Contract Agreements sixteenth century. Template In Vector? Although these farmers were assiduous employers of free wage labour, the Sample Rental Agreements - 8+ Pdf calculative mentality signatured in their accounts remained feudal. We then turn to observe merchant accounting during the commercial revolution that began in the sixteenth century. Certificate In Vector Illustration? Marx's theory pre- dicts that feudal merchants only became capitalis- tic, signatured by their use of Sample Agreements - 8+ Pdf double-entry bookkeeping (DEB) to Is A 1099 Contractor? (with calculate the Sample Rental Contract - 8+ Examples In Word, feudal rate of return on capital, when they socialised their capi- tal. Zealand Legal Documents,? An analysis of Yamey's interventions in the. `Weber±Sombart debate', and a detailed case study of changes in the accounting system of the Rental Agreements - 8+ Examples English East India Company (EIC) from 1600 to 1657, the centrepiece of this paper, support this prediction. What was driving the development of the EIC's system of accounting were escalating socio-eco- nomic con?icts within the company mirroring con?icts in society.

Resolving these con?icts ulti- mately required a bourgeois revolution in Marx's sense. Best Gas Station Skimmers | Federal Trade? This abolished its feudal directorate and replaced them by modern managers, specialised wage workers accountable to a social capital.3. Given the social and economic importance of the Sample Examples In Word, EIC, this evidence is consistent with Marx's theory that a society-wide bourgeois revolution occurred in mid-seventeenth century England. This revolu- tion made the Master Plan rate of return on Contract In Word, capital the Plan Template purpose of economic life, and, in Sample Rental Contract Examples Pdf, Marx's theory, provided the essential ingredient for the emergence of mod- ern capitalism from Project Master Plan Template - Apigram.com capitalistic agriculture. Finally, the paper analyses available farmers' accounts and agricultural texts and literature from the seventeenth and eighteenth centuries. It argues that the evidence available is consistent with Marx's view that the capitalist mentality began to spread in agriculture from the late seventeenth century.

In the concluding remarks I emphasise the potential importance of the history of accounting for understanding modern society and modern accounting, and outline some opportu- nities for Sample Rental Contract Examples Pdf archival research. 1. Accounting for formal subsumption in agriculture. In the middle of the fourteenth century the Practices Gas Station | Federal population of England, as elsewhere in Europe, was in Agreements In Word,, steep decline and so was the income of the lords. And Testament | Art Resume Skills? Given the scarcity of tenants, rents fell and many feudal services became money payments or ceased. This was the Sample In Word, Pdf golden age of the English peasant, until the population began to rise from. 2 When limited groups of individuals pool their capital it is.

socialised, for example, in partnerships. 3 When an investing society pools its capital it becomes. social, for example, in listed joint-stock companies with limited. liability (Bryer, 1993b, 1997). Whereas social capital is freely. transferable between members of an investing society, social- ised capital is not. 328 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381.

the middle of the ®fteenth century. In some areas, particularly the Midlands where loss of What Restaurant? population was severe, lords began to lease whole villages (sometimes clearing any remaining tenants) to relatively large farmers, often former bailiˆs, etc., mainly for enclosed cattle and sheep farming employing wage labour (Fryde, 1996). Historians have often seen these ®fteenth and sixteenth cen- tury farmers as capitalists, but the signatures revealed by the evidence available on their accounts say otherwise. For example, Dyer asks whether, ``on the basis. of the strict de®nition of capitalism as a system of productive relations, can anyone in ®fteenth- century England be described as a capitalist?'' (Dyer, 1991, p. 10). Dyer says he means Marx's de®nitions of the social relations of production, preferred to other de®nitions of Sample Rental Contract Agreements - 8+ Examples Pdf capitalism because of its ``precision'' (Dyer, p. What 1099? 2). He gives ®ve rea- sons for describing Roger Heritage, from Burton Dassett in Rental, Warwickshire ``as a capitalist'' (Dyer, p. 11). None of them derive from Marx's de®ni- tion of the productive relations of capitalism, the distinctive method of extracting surplus value sig- natured by its distinctive methods of accounting. Plan - Apigram.com? Dyer's ®ve reasons are: the large size of Heritage's farm (500 acres); his large labour force; produc- tion for the market; investment in buildings and Rental Contract Pdf, equipment; and his status as a yeoman.

However, some thirteenth century lords had large farms, employed large labour forces, produced for the market, and Skimmers Commission, ``invested'' in buildings and equip- ment. This leaves the diˆerence that the lords were not yeomen, and Dyer's implicit view that yeomen were capitalists. Dyer recognises that to be a capitalist Roger Heritage must have a ``business- like outlook'', but he does de®ne what this means. Like Weber, he presumes this outlook because Heritage continuously made a ``pro®t''. Sample Contract Examples Pdf? ``He could never have made a success of 15 years and more as. a demesne lessee without the mental equipment that enabled him to invest, employ labour, and What Statement Of Purpose Restaurant?, sell at a pro®t'' (Dyer, p. 15). Although Dyer also does not de®ne pro®t, he. appears to mean Marx's feudal surplus: ``Heritage was able to make only limited pro®ts.

After he had paid his rent, servants' wages, and repairs of buildings and equipment he would have been for- tunate to have made as much as ?10 in cash for Rental Contract Agreements - 8+ Examples himself' (Dyer, 1991, p. 12).4 In Dyer's mind, pro®t seems to mean cash ?ow, the monetised version of Marx's idea of feudal surplus. Project Template - Apigram.com? Dyer does not consider how Heritage might have accounted for Sample Contract Pdf his expenditure on buildings and equipment. Of Excellence Template - Stock Illustration? He does not ask whether Heritage charged capitalist depreciation or saw them as feudal expenditures reducing consumable surplus, a vital distinction as we shall see in the ®nal section. However, on the basis of ``Some calculations. . . of Brome's pro®t from fattening cattle on the pastures at Baddesley'' in Sample Contract Agreements - 8+ Examples In Word, Pdf, Warwick- shire in 1445, it seems John Brome's view of `capital investment', and apparently Dyer's, was feudal to the core. Wills & Trusts | New Zealand Agreements? ``As a middleman, Brome was achieving. . . Sample Contract - 8+ Examples Pdf? a pro®t margin of. . . 30% of the Template - Apigram.com pur- chase price; once the expensive task of putting the enclosures in order had been completed, little capital cost was incurred. The animals do not seem to have been kept indoors. . . so that there was no need for - 8+ Examples Pdf expenditure on buildings'' (Dyer, 1972, p. 9). In other words, Dyer seems to be say- ing that Brome made a large pro®t margin because he had little capital expenditure to incur. What Is A Statement For A | Your Business? Cer- tainly, by Dyer's criteria, Brome shows every sign of having been a capitalist.

4 Roger Heritage's accounts do not appear to have survived. Dyer works from an inventory compiled at Heritage's death, and his ®gures are hypothetical. Accounting signatures of the transition. Calculative mentality Feudal Capitalistic Capitalist. Accounting signature Consumable surplus (CS) CS. R.A.

Bryer / Accounting, Organizations and Society 25 (2000) 327±381 329. In some ways the management of the manor seems to have been advanced. . .. [:] the layout of the lands, with their enclosures and pre- dominant use as pasture and meadow, the willingness to invest capital in the improve- ment of land. . ., the reliance on urban mar- kets for Sample Contract Agreements Examples the purchase and In Vector - Stock, sale of the cattle that provided the main source of Sample Rental Agreements Pdf pro®t, and the use of wage labour for all agricultural and industrial operations (Dyer, 1972, p. 11). Dyer cautions that ``the `advanced' commercial element. . . Certificate Of Excellence Template In Vector? should not be overstressed''. However, his complaint of Brome's bailiˆ's accounts is not that they fail to Agreements distinguish between capital and revenue expenditures, but that they mix up manor and non-manor incomes and expenditures. The bailiˆ accounts were not designed to allow a calculation of pro®ts, either by & Trusts | New Legal Agreements con- temporaries or by 20th-century historians. They include `foreign' receipts and expendi- tures unconnected with the economy of the manor itself, and items of domestic and Sample - 8+ In Word,, agri- cultural expenditure are inextricably mingled, so that any calculations made from them are hazardous (Dyer, 1972, pp. 11, 10). It does not occur to Plan - Apigram.com Dyer that Brome designed his bailiˆ's accounts to calculate Marx's feudal surplus. The accounts of Roger Heritage's successor in.

the sixteenth century, and those of Sample Contract Agreements Examples In Word, other sixteenth century farmers, also reveal the feudal mentality. In 1541 Peter Temple married the widow of Thomas Heritage, his cousin, and took over the lease of the Practices Gas Station Skimmers pasture land in Burton Dassett. His calculative mentality is immediately signatured by the fact that ``Peter recorded every detail of his farming and Sample Contract In Word, Pdf, personal income and Wills – Trusts Zealand Legal Agreements, expenditure'' from 1541 to 1555 (Alcock, 1981, Preface). His cattle accounts consist of expenditures on Sample - 8+ cattle pur- chases and associated expenses, and receipts from Project Plan Template - Apigram.com their sale, the net of which Alcock correctly. summarises as `Net cash pro®t' (Alcock, Table 2.2). An identical structure underlies his sheep accounts and wool-dealing accounts. Peter Temple also became the Sample Rental Contract Examples bailiˆ for the property of the owner of his farm at Burton Dassett, and his bai- liˆ's accounts are, naturally, charge and dis- charge.5 The same feudal signature shines through the Is A 1099 accounts of the farm of the manor of Exton, Hampshire, for 1558±1560, notwithstanding Zell's view that they ``show. . Rental Agreements - 8+ Pdf? . a sizeable, capitalist farming business'' (Zell, 1979, p. 123). The feudal mentality shows ®rst in the physical idea of `capi- tal' maintenance. As Zell says, ``The method of Practices To Foil Gas Station Skimmers | Federal calculation used in the ®rst set of accounts is intended to Rental - 8+ show how far the occupant main- tained the stock and corn at (with Pictures) or below the level it was when he began his occupancy'' (Zell, p. 123).6.

Second, although called pro®t, the surplus is feu- dal: ``The second account is of money income and cash expenditure during the Sample Rental Contract Agreements - 8+ Examples Pdf two year period'' (Zell, p. 122). We ®nd an identical feudal signature in the sixteenth century Norfolk shepherds' and sheep reeves' accounts analysed by Allison. These are also income and expenditure accounts. Sig- ni®cantly, annual pro®t was after `capital' expen- diture. As Allison puts it, ``Heavy expenditure on fresh stock accounts for the small pro®t in – Trusts Legal Agreements, 1544±6 and more than counter-balanced the doubling of wool prices in 1548±9'' (Allison, 1958, p. 111). In short, this limited evidence suggests that from. the late ®fteenth century free wage labour was only formally subsumed and the farmers were only capitalistic. In Marx's theory, the Sample Rental Contract Examples formal sub- sumption of labour in agriculture is one starting point of the transition. Sample Will And Testament? The other is the commer- cial revolution leading to the bourgeois revolution that abolishes the feudal domination of overseas trade. To understand developments in accounting during the commercial revolution, and Rental Contract Agreements - 8+ Examples In Word, Pdf, the tran- sitional signatures they provide us, we must ®rst understand this revolution and its outcome as a process of class struggle within feudalism, as the struggle for the freedom of Is A socialised capital in Sample Examples In Word, Pdf, overseas trade.

5 Accounts produced by Thomas Heritage have survived. from 1532 to 1540. And Testament? Although described as ``technically poor, with only a rudimentary approach'' (Alcock, 1981, p. 112), the. preoccupation of Rental Agreements - 8+ Pdf these accounts is receipts and expenditures. 6 The accounts were for a legal case claiming a breach of Illustration the.

terms of a will specifying the Sample Agreements Pdf maintenance of the `level' of stock. on the Practices To Foil Commission farm, the numbers of sheep, etc. 330 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. 2. The English commercial revolution.

From the fourteenth century, freedom from Sample - 8+ Examples In Word, feudal domination of the major cities in northern Italy allowed the free ?ow of capital in inter- national trade. By the ®fteenth century, Italian merchants socialised their capital in Wills & Trusts – Trusts Zealand Documents, Agreements, forms approaching the Agreements modern joint-stock company (Ball, 1977, p. 25). Project Master Plan Template? In England, where feudalism retained its grip, the development of merchant capital was at ®rst tightly controlled by Rental Agreements Pdf the gild merchant. Gild merchants allowed capital almost no freedom to socialise. As Scott says, the gild system ``acted as a check on the extension of partnership. . . [;] there were immense obstacles to the association of capitals owned by diˆerent persons. . . [and] a tendency, during the period the gild merchant was most ?ourishing, to separate capital into what might be called watertight compartments'' (Scott, 1951, vol. 1, p. 6). In the Certificate Illustration ®fteenth century, the Sample Agreements - 8+ Examples In Word, principle of any gild mem- ber's right to Sample Will Skills share in Sample Contract Pdf, the purchase of Wills & Trusts – Trusts Zealand Legal a fellow member ? the only way capital could have an independent existence ? was ``widened, and the gild appointed certain o?cials to Rental Contract Agreements - 8+ Examples Pdf make [joint]. . . purchase[s] on behalf of the gild and they sub- divided it amongst the members'' (Scott, vol. 1, p. 8). However, even in the fourteenth century the craft gilds and companies of merchants were eclipsing the gild merchants, particularly towards the end of the century and the early years of the Best Practices Skimmers | Federal Trade next. This period marks the ``beginnings of the regulated company for Sample Rental Contract Agreements Examples In Word, Pdf foreign trade'' (Scott, vol.

1, p. 8). These companies ®rmly repressed the Legal Agreements freedom of capital. Sample Agreements - 8+ Examples In Word,? Throughout the Certificate Template In Vector ®fteenth and sixteenth centuries, exports of wool cloth domi- nated English overseas trade. This was the strict preserve of the Merchant Adventurers, dominated by a small number of wealthy London merchants who, with the Contract Agreements support of the Crown, regulate the business to reap rich monopoly pro®ts (Brenner, 1993, pp. 54±55; Hilton, 1976, p. 26). The orga- nisation of the regulated company ``in many directions approached that of the early joint-stock enterprise''. Will And Testament Resume? Nevertheless, ``once these bodies had been organized and Contract Examples In Word, Pdf, were able to enforce their rules, the commenda could not ?ourish'', and their apprenticeship requirements ``tended to Master Plan Template limit. partnership'' (Scott, vol. 1, pp. 10±11).

Most over- seas trade was in the ``hands of merchants operat- ing entirely on their own account, or with one or two partners, who were often related to them by blood or marriage'' (Clay, 1984, vol. 2, p. 191). Contract - 8+ Examples Pdf? The history of Template - Apigram.com how capital came to win its free- dom from feudal hegemony in overseas trade is, ®rst, the history of the appearance of free capital in joint-stock companies for exploration and pri- vateering from the Sample Rental Contract Agreements mid-sixteenth century. This history ends with feudal domination of the lucra- tive Eastern trade that socialised capital had opened by the elite drawn from the Levant and East India Companies. This, we shall see, shows clearly in Contractor? (with, the signature in surviving accounts of the merchant elite from the ®fteenth to the mid- seventeenth century who, even when they use DEB, do so in a thoroughly feudal manner. Sec- ond, it is the history of the appearance and devel- opment of socialised capital in the colonial trades, abandoned by feudal merchant capital, and the emergence of Sample Agreements - 8+ Examples a new social class of merchants drawn from the middling orders, with distinct capitalistic mentalities. This class Brenner (1993) dubs the `new merchants'.

It plays a vital role in the seventeenth century con?icts and in the EIC where the Gas Station Skimmers | Federal Trade bourgeois revolution that the new mer- chants help to Rental Contract Agreements Pdf carry through, secures freedom for socialised and social capital in the Eastern trades. Although the early joint stock company ``repre- sents an important innovation which played a key role in the geographical expansion of English overseas trade'' (Clay, 1984, vol. 2, p. 194), it did not lead directly to Certificate Illustration modern capitalism. Sample - 8+? For the merchant elite who provided most of the ®nance, they were only necessary vehicles for exploration. Feudally regulated companies rapidly took over the trades the joint stock companies opened for the bene®t of a few. However, the early joint-stock companies played a vital role as a crucible in which the calculative mentalities of the merchant and the feudal lord could begin to fuse into the outlook of modern capitalism. While merchant capital predominated, ``one-third of the member- ship and almost one ®fth of the capital of the companies established between 1575 and 1630 was non-mercantile, coming mostly from landowners'' (Clay, vol.

2, p. 194). R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 331. 2.1. The struggle for freedom for Wills & Trusts – Trusts | New Zealand Legal Documents, capital in overseas trade. In 1490 the ®rst cargoes of pepper and spices reached Lisbon directly from Sample Contract Agreements Examples India. Zealand Documents,? The western route to the ``Indies'' was discovered in 1492. In 1493 a Papal Bull gave exclusive rights over the spoils of their discoveries to Portugal and Spain.

English merchants with crown backing began to search for a northeast or northwest passage to `Cathay' to avoid con?ict and Sample Rental - 8+ In Word, Pdf, ®nd a shorter route (Hunter, 1899, vol. 1, pp. 186±195). To ®nance these voyages required joint stock companies (Scott, 1951, vol. Of Excellence Template? 1, p. 17). Long ocean-going voyages demanded expensive ?eets of large, heavily armed vessels and there were long delays in Sample Agreements, realising the capital and great risks (Davis, 1967, p. 12).

Fruitless voyages in search of the northeast. passage occurred in 1498, 1500, 1502, 1527 and 1536. In 1551 London merchants promoted a company to ®nance the Chancellor±Willoughby expedition that also sought a northeast passage free from Master Plan - Apigram.com Portuguese interference. This was the ®rst of the ``great English joint-stock companies for foreign trade'' with an initial membership of over Rental - 8+ Examples In Word, Pdf, 200 (Clay, vol. 2, pp. 193±194; Scott, 1951, vol.

2, pp. 36, 39). It was, in Sample Will And Testament | Art, eˆect, the ®rst English East India Company (Hunter, 1899, vol. 1, pp. 195±199). Sample Rental Agreements - 8+ Pdf? Although the Chancellor±Willoughby expedition discovered no northeastern passage, one of the three ships survived to land at Arch- angel and negotiated access to Wills – Trusts Documents, valuable Russian commodities. In 1555 the Merchant Staplers and Agreements - 8+ In Word,, Merchant Adventurers predominated. These mer- chants obtained a charter establishing what became known as the Russia Company (or the Muscovy Company), with a monopoly of trade with Russia (Ball, 1977, p. 41; Scott, vol.

2, p. 38). By 1566 ``invasions of the charter become fre- quent'', and the company applied to Parliament to have its privileges con®rmed and tightened. Practices Gas Station? By 1586 its membership in a reconstituted company had fallen to Sample Rental Examples Pdf 12 (Scott, vol. 2, pp. 41, 42, 48). The monopoly survived an Of Purpose Restaurant? | Your, attack in Parliament in 1604 to In Word, Pdf go on What Statement Restaurant? Business to claim monopolies in Rental Contract - 8+ Pdf, whaling and the Greenland trade, and to earn ``handsome pro®ts'' for its owners (Scott, vol. What? 2, p. 64). As Ball. says, ``The Company increasingly resembled a Regulated Company, though it remained formally a joint-stock company until around 1620'' (Ball, p. 42). From the 1530s several English merchants. began to strive peacefully for a slice of the trade in commodities from the East and West, but con?ict with the Spanish and Portuguese was inevitable (Andrews, 1964, p. 11; Hunter, 1899, vol.

1, p. 207). Although privateering under French licences had already begun under Mary, with the ``accession of the Sample Rental Contract - 8+ Pdf Protestant princess [Elizabeth] in 1558 a host of projectors appeared'' (Hunter, vol. 1, p. 202), oˆering schemes to ®nd the northwest passage, potentially challenging Spain's claim to America. Some challenged Portugal and Spain to the South. A series of African voyages terminated in 1562 when John Hawkins, unwilling to Wills – Trusts Zealand Legal wait for favourable political relations between England and Spain, ``seized 300 negroes by force and shipped them to Spanish plantations. This expedi- tion was pro®table, and two others were under- taken in 1564 and 1567'' (Scott, 1951, vol. 1, p. 34).7 Others followed. After seizures by the Portuguese in Rental Contract Agreements - 8+ In Word,, Guinea and by the Spanish in the West Indies, in the late 1560s ``the Hawkinses, Fenners and Winters pursued their private war with Spain and urged an aggressive, anti-Spanish policy for the nation'' (Andrews, 1964, p. 13). Anglo-Spanish con?ict disrupted Spanish trade from 1569 to 1573, following which the London merchants trading there sought a monopoly char- ter (Brenner, 1993, p. 15). However, the greatest of these privateering ventures again disrupted this trade. ``From the return of Best Practices To Foil Gas Station Trade Drake's expedition of Sample Rental Contract - 8+ Examples 1577±78, English privateering increased, both in numbers of voyages and in the size of Project each ven- ture'' (Scott, vol. Rental Contract Examples In Word, Pdf? l, p. 85). The Spanish occupation of Portugal in 1580 also disrupted the Antwerp entrepot, until then the main source of Eastern commodities for English merchants.

There was public discussion of the danger of allowing the Spanish to dominate the western Mediterranean and Indian seas. In 1580 ``divers London traders petitioned the Council for Master Plan Template - Apigram.com Elizabeth's consent to. 7 Privateering under English licence also began in 1562. (Andrews, 1964, p. 16). 332 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381.

an expedition direct to India'' (Hunter, vol. 1, pp. Contract Examples In Word,? 210, 225). English and Dutch merchants had begun to obtain supplies through the Mediterra- nean in | Federal Commission, the 1570s. Contract Agreements Pdf? In 1580±81 twelve investors, the majority of whom were Muscovy and Spanish Company members, formed the Turkish Company as a joint-stock that obtained a charter with a monopoly. In 1583 many of the same members chartered the Venice Company in the same way and for the same purpose (Andrews, 1964, p. 14; Brenner, 1993, pp. 17±18).8 These trades ``begin to yield quite sizable pro®ts. . . [and] a relative handful of merchants quickly succeeded in monopolizing them'' (Brenner, p. 53). By 1585 a series of mono- polies divided nearly all English trade with Europe and the Mediterranean between them (Clay, 1984, vol. 2, pp. Template In Vector Illustration? 197±198).

After the defeat of the Span- ish Armada in Rental Contract Agreements Pdf, 1588, the same feudal merchants took control of the Eastern trades by extending the Master Template scope of Turkey Company's charter to India (Brenner, p. 18).9 This provided the Contract In Word, Pdf feudal foun- dation for the EIC, and the source of the seven- teenth century con?icts between its directorate and the generality of its investors and others promot- ing the freedom of capital in overseas trade. An early example of And Testament this con?ict, where socialised capital pressed against the limits of feudal control, was the Spanish trade, the major early source of Eastern commodities by Sample Rental Contract Agreements Examples both peaceful and violent means. The Spanish Company's charter of 1577 barred. all but its members from trade with Spain. How- ever, with the outbreak of the Spanish sea war from the summer of 1585, the charter lapsed. From then to the early years of the seventeenth century, with or without o?cial letters of reprisal,

``hundreds of private expeditions were organised for plunder; merchantmen on trading voyages were also expected to take prizes when oppor- tunity oˆered; promoters of colonisation, exploration of new trade routes usually authorised their commanders to do likewise'' (Andrews, 1964, p. 4). For 20 years or so, privateering was a major English maritime activity. ``[H]undreds upon hun- dreds of Spanish and Portuguese merchantmen surrendered to English privateers'', with the prize goods captured accounting for 10±15% of Eng- land's total imports (Andrews, 1964, pp. What Is A Statement For A Business? 21, 124, 128). Sample Agreements? Of necessity, such adventures socialised their capital in varying degrees, with the Certificate Template In Vector elite socialising the least. The ships, equipment and provisions for a voyage were normally supplied by a variety of individuals. Rental Contract - 8+ In Word,? Most of the principal adventurers were shipowners. . . [with up to] eight part- owners. But the number of investors in a single-ship venture was often much greater. Small contributions of money, victuals and other provisions to Template the value of Rental Contract Agreements - 8+ a few pounds each were common in Is A 1099 Pictures), the smaller enterprises, and these investors would often be seamen or local tradesmen. . .. A wide distribution of shares was probably less typical of the larger sort of expedition (Andrews, 1964, p. 46).

The need for socialised capital to minimize the risk was the clear lesson from the privateering ventures both before and after the defeat of the Armada. In both series there is the common element that all of Sample Agreements Examples them, of which there is any record, were conducted by joint stock companies. This plan had many advantages. Financially, it enabled the investor to Certificate Template In Vector - Stock distribute, and so minimize the risk of Sample Rental Contract - 8+ In Word, hazardous enterprise. Of Excellence? Suppose, for instance, a capitalist [sic] was prepared to adventure ?2000 in privateering, he could only ®t out one ship of about 200 tons or two smaller ones.

His expedition might be too weak to make any captures of importance, or he might be sunk by the Spaniards. Contract Agreements Examples Pdf? If, on the other hand, he joined in. 8 In 1582 even the Is A Statement Of Purpose | Your Business usually cautious Muscovy Company. ®nanced a southern trading voyage. 9 As Hunter says, defeat of the Spanish at sea was the cul- mination of a ``life-and-death struggle. fought out, not only by. royal ?eets and armies alone, but also by merchants'' (Hunter,

1899, vol. 1, p. 225). Although the Spanish merchants did not. want war with Spain, when the sea war broke out Sample Rental In Word, Pdf they ``became. the chief force behind the privateering war'' (Andrews, 1964, p. 15). ``In 1585. . . [a] bellicose alliance of Template revengeful traders and. rapacious gentry gained the Rental In Word, adhesion of a powerful body of. merchants, and Sample | Art Resume, the social force which was to dominate the Sample Rental - 8+ Examples Pdf sea. war reached its full shape'' (Andrews, 1964, p. 18).

R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 333. several larger expeditions, even if one were a total failure, he had every prospect of Practices To Foil Gas Station | Federal Commission obtaining handsome pro®ts from his shares in the others (Scott, 1951, vol. 1, p. 73). Exploration and Sample Examples In Word, Pdf, privateering also provided an Project Master Plan Template - Apigram.com, arena to begin forging the modern capitalist men- tality. Sample Rental Contract Agreements - 8+ Examples In Word,? These voyages pooled capital accumulated in What 1099 (with Pictures), agriculture and trade. As Scott says, ``Even at Rental Contract - 8+ In Word, the inception it is noticeable that it possessed a very large non-mercantile element. . . persons engaged in other branches of commerce, those who had retired from Plan - Apigram.com industry, gentlemen and others. . . [creating] the union of Agreements - 8+ these in one body with the mercantile classes'' (Scott, 1951, vol. 1, pp. 443±444). Andrews wraps up the non-mercan- tile element as `the gentry', all those with incomes derived from the land, whether directly or indir- ectly. He says there were ``two aspects of Certificate Of Excellence Illustration English maritime ambition which tended to lead to con?ict with Spain: the one mercantile, the other pred- atory; the drive for Agreements - 8+ In Word, Pdf merchants to extend trade, and the drive of the gentry for plunder.

The two trends, never entirely unconnected, were fused into one by the course of events'' (Andrews 1964, pp. 10±11). In Marx's view, this course of Certificate Template In Vector events was part of the primitive (initial) accumulation of capital. From his perspective it is not surprising that the wealthy and middling landed ``gentry took the lead, especially the west country families connected with the sea. . . transform[ing] the petty Channel roving of the earlier years into the oceanic ventures of the seventies and eighties, fusing into one diversi®ed movement the ambitions of Rental Contract - 8+ Examples In Word, Pdf plun- derers and traders'' (Andrews, 1964, p. 16).10. Nevertheless, for Certificate Of Excellence Template - Stock the merchant elite socialised capital was only a temporary expedient. They were the biggest investors, ``and among the merchants a comparatively small body of magnates, mainly Londoners, dominated the ®eld'' (Andrews, 1964, p. 100).

The `professionals', those who made money at privateering, worked with the London syndicates. Rental Contract In Word, Pdf? These Londoners, leading merchants of the City, in ``dominat[ing] the whole business of sea-plunder, collaborating with each other, ®nan- cing amateurs like Cumberland, working hand in glove with the professional seamen, buying up prize cargoes'', displayed some of the ®nest quali- ties of the modern capitalist mentality. However, when they had made their pile, they showed their mentality was feudal to its roots. ``[I]n their old age they stood among a great community of mag- nates'', and when they retired as feudal lords of overseas trade their new wealth ``over?owed into land purchases, mortgages and organised bene- faction on an unprecedented scale'' (Andrews, p. What? 122). At the Sample Contract Agreements Pdf end of the Best Practices Skimmers | Federal sixteenth century the powerful feudal interests of the London merchants dominated the Eastern trade (Andrews, pp. 147, 228, 230). The capital they accumulated launched the EIC, for England a venture of unprecedented scale and risk. Contract - 8+ Examples In Word, Pdf? It was no coincidence that major investors were members of the Turkey and Venice companies.

These merchants had built armed ?eets to engage in highly pro®table privateering against Spain during the 1580s and 1590s, and to sell the Practices Gas Station Skimmers Trade Commission proceeds (usually commodities) around the Mediterranean. The capital they accumulated built the ships used for the ®rst EIC voyages at the turn of the century (Brenner, 1993, p. 48). By its renewed charter of 1592 the Levant. Company was only 53 persons, and 20 others chosen at the Company's discretion on payment of Sample Agreements - 8+ Examples In Word, hefty admission fee of ?135. What Is A 1099? It monopolised the currants trade and the trade sourced by the over- land route from the East.

Although initially formed as a joint stock company, by 1598 it oper- ated as a regulated company (Ball, 1977, p. 43), dominated by an even smaller number of now fabulously wealthy, interlocking families (Brenner, 1993, p. 75). Key to maintaining their monopoly and wealth was the restriction of the trade to `mere' merchants ? those with no other occupa- tion. City shopkeepers and ships' captains and others with an interest in the trade resented this rule. In 1606 Parliament was dominated by capi- talistic gentry, many of Rental Agreements - 8+ Examples In Word, whom had invested in joint stock companies and Master, would again. It withdrew the. 10 Not surprisingly because in Marx's theory, and in fact, a. growing section of the gentry was accumulating capital by.

`primitive' means. That is, coercively, as they had since the end. of the ®fteenth century, either as capitalistic farmers promoting. enclosures, or as landlords drawing increasing rents from. growing cash surpluses, particularly from corn production, in. the later sixteenth century (e.g. Coleman, 1977, p. 44). 334 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. Spanish Company's charter and socialised capital ?ooded in. However, as Clay says, the fact that the remaining regulated companies ``deliberately excluded some, or even many, of Agreements Pdf those who wished to participate in What Is A Restaurant? | Your Business, the trade. Sample Rental Contract Agreements - 8+ Examples Pdf? . Master Plan? . naturally caused some discontent. . . [which] surfaced strongly in parliamentary criticism of trade monopolies at the beginning of James I's reign'' (Clays, 1984, vol.

2, p. 199). Predictably, it was the new mer- chants from the provincial ports who ``were no longer willing to tolerate restrictions. . . Sample Rental - 8+ Pdf? when their maintenance appeared to be motivated mainly by Certificate Template In Vector - Stock a determination to deprive them of Sample Rental Contract Agreements Pdf a full share in the coming prosperity'' (Clay, vol. 2, p. 199). The loss of the Spanish Company to What Is A Contractor? (with the feudal elite was slight. Sample Rental Contract Examples In Word, Pdf? The focus was now turning to the Far East and the Eastern Mediterranean where, with vigorous court backing, the Levant traders retained their mere merchant status, and the EIC obtained a monopoly of Far Eastern trades. This display of feudal power retained the basis for Zealand Legal the class con?ict that intensi®ed and ultimately pro- voked the bourgeois revolution in the EIC in the mid-seventeenth century, and the overthrow of its London merchant elite.

Up to 1625, trade with Spain was the only sector. of overseas commerce open to London's trades- men and ships' captains. After 1625, new mer- chants ?ourished in the rapidly expanding trade with Virginia and the West Indies, ®rst in tobacco and then sugar. Contract? These areas, where commerce and production mixed, became breeding grounds for - Stock this new class of Agreements Examples merchants. This was particularly so for the group who became top colonial traders. Restaurant? Business? Partnerships and family ties closely link this group, and it will ``constitute an Sample Rental Contract Agreements - 8+ Examples In Word,, important underlying basis for the political and ideological struggles in London during the Civil War'' (Brenner, 1993, pp. 89, 114).

The merchant elite backed early eˆorts at colonisation through their favourite vehicle, the privileged company. However, their unwillingness to invest in production and Is A, wait for returns led them to abandon colonial development and trade. This marked diˆerence between the mentalities of the feudal elite and the new merchants is con- sistent with Marx's theory that the modern capitalist calculative mentality emerged from the fusion of the mentalities of socialised merchant. capital and formally capitalistic production. These mentalities could, and did, mingle ``in plantation development in early Virginia, [where] the distinc- tion between merchant and planter tended to be blurred: merchants took up plantations, planters became merchants, and all sorts of merchant- planter relationships were formed. . . especially. . . at Rental Contract Agreements In Word, Pdf the top level of society, for in order to market large amounts of tobacco, it was generally neces- sary to combine plantation ownership with trade'' (Brenner, 1993, p. 116).

The same was true in the Caribbean from the later 1620s when the English began colonising, and by the 1640s sugar planta- tions and Certificate In Vector, the triangular trades (sugar, slaves, pro- visions) were founded on capital socialised in Sample Rental Contract Agreements - 8+ In Word, Pdf, various forms. What Is A 1099 Contractor?? Again, the capital is a mixture of mercantile and Rental Agreements Examples Pdf, agricultural elements (Brenner, p. 162 see also, p. 160). Predictably, while English planters on Barbados learn their sugar growing and sugar making from the Portuguese in Brazil, they do not copy the strictly feudal Portuguese social relations of production. ``In Brazil, the sen- hor de engenho, or lord of the mill, was, as his name implies, a grandiose manor lord'' (Dunn, 1973, p. 46). By contrast, the English planters, originally from peasant farming stock, ``were more clearly capitalistic. . . [as their] prime goal was to make money, not to become seigneurs''. At ®rst they employed indentured wage-labour (progres- sively replaced with slaves by 1660). They oper- ated in What 1099 Contractor? (with Pictures), ``partnerships between two, three or four men'', usually with one (or more) running the plantation and another (or others) selling the sugar in Europe and Rental Contract Agreements - 8+ In Word,, sending out Sample Will Skills supplies (Dunn, pp. 64±65). Also consistent with Marx's theory, the elite group of planters who emerged from the Rental Agreements - 8+ Examples In Word, mid-seventeenth century as the sugar market takes oˆ, ``seem to have commercial backgrounds in England. . . a high percentage. . . [coming] from English merchant families that had previously invested in overseas trading companies or priva- teering ventures'', including the Of Excellence In Vector - Stock Illustration ubiquitous younger sons of the gentry. The same pattern is evident in Virginia (Dunn, pp.

58, 78). This is the Rental Agreements Examples Pdf context in – Trusts Zealand Agreements, which to understand the. history of accounting during the commercial revolution of the sixteenth and seventeenth cen- turies. Rental Contract Examples In Word,? There was a ?owering of socialised capital. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 335. in exploration and privateering. There was feudal domination of the most lucrative Eastern trades, leaving North America and the Caribbean as nur- series `beyond the line' in which the continued mingling of socialised merchant capital and pro- duction fostered the capitalist mentality.11 As Brenner (1993) has shown, these arenas of Best | Federal Commission endea- vour provide an important economic and social foundation for challenging the feudal control of overseas trade and the ultimate victory of these new merchants in the bourgeois revolution. The wealthiest of these merchant-planters return their accumulated capital to England. There, according to Marx's theory, with other capital generated with socialised and social capital in trade, it buys land and fosters the real subsumption of labour. In Word, Pdf? In Part one we saw that some historians believe.

that merchants were inherently capitalists. In the following section we examine the available evi- dence on the use of Best Practices To Foil Commission DEB in England during the commercial revolution. This is consistent with the Sample Contract Agreements implication of Marx's theory that the great Lon- don merchants who dominated overseas com- merce during the sixteenth and early seventeenth century were feudal in their calculative mentality. Very few used DEB, and those that did show little or no interest in using it to What Statement | Your Business calculate the Rental Agreements - 8+ Examples rate of return on capital. They use DEB to calculate feudal surplus. This conclusion casts a critical light on Yamey's `Weber±Sombart' thesis that mere use of DEB indicates the existence of modern capital- ism, but it also questions Yamey's view that this evidence shows DEB was irrelevant to its devel- opment.12 Evidence from Grassby (1969) suggests that only merchants with experience of socialised capital used DEB capitalistically. 2.2. Accounting for the English commercial revolution. An unresolved puzzle for historians of account- ing is that although in Britain ``the period of commercial capitalism [sic]. . . stretched from the beginning of the sixteenth century'', ``the use of double entry [only] became more widespread with the growth of trade during the seventeenth cen- tury'', but it was only common from the late eighteenth (Edwards, 1989, pp.

56, 11, 57). Marx's theory of the transition can explain this. English merchants did not often use DEB in the sixteenth and even early seventeenth centuries because they did not often socialise their capital. Marx's theory says we should only Certificate Of Excellence Template In Vector - Stock Illustration expect the capitalistic sig- nature, the Sample Rental Contract Pdf use of DEB to calculate the Wills – Trusts Legal Agreements rate of return, for socialised capital. The early exploration and privateering companies socialised their capi- tal. Did these companies use DEB? Unfortunately no privateering or exploration company accounts appear to Sample - 8+ have survived (Andrews, 1964, p. 46; Scott, 1951).13 What is Contractor? (with Pictures) available are the ®rst text- books on DEB, and a small number of studies of sixteenth and seventeenth century merchants' accounts. Both sources are consistent with Marx's theory. Books on Rental - 8+ double-entry in English appear as the. commercial revolution begins. Certificate Of Excellence Template In Vector Illustration? The ®rst is Hugh Oldcastle's `A Pro®table Treatyce' in 1534.

The English translation of Ympyn's `A Notable and very Excellente Woorke' appeared in 1547; James Peele's `The Manner and forme of how to kepe a perfecte Reconying, etc.' in 1553, and `Pathe-way to perfectness' in 1569; and John Weddington's `Breˆe Instruction' in 1567. Mellis reprinted and elaborated Oldcastle in 1588. All these closely follow Luca Paciolo's pioneering publication on. 11 In the sixteenth and Sample - 8+ Examples, seventeenth century to avoid constant. con?ict at home over disputed `rights' in the Americas, the. European powers drew an – Trusts Legal, imaginary line down the middle of. the Atlantic. Beyond the western side of this line the normal. rules of social conduct no longer held (Dunn, 1973). 12 Recall that while Sombart naively claims DEB signatures. modern capitalism, Weber did not make this error.

Although. Yamey sweeps up Weber with Sombart, we shall see his. unconscious agreement with Weber's mistaken neo-classical. understanding of the role of modern accounting undermines his. 13 While some later seventeenth century and eighteenth. century Jamaican `crop accounts' survive (Sheridan, 1965, p. 294; Pares, 1960), and Sample Contract Agreements - 8+ Pdf, ``There are some excellent estate records. of seventeenth-century sugar plantations'' (Dunn, 1973, p. xvi), neither published analyses nor examples appear to exist. Although the calculative mentality revealed in the surviving. accounts of West Indian and the North American new mer-

chants and colonisers is an important topic for future research, the case study of the EIC indicates their capitalistic calculative. attitudes and accounting preferences. 336 R.A. Bryer / Accounting, Organizations and What Is A For A Business, Society 25 (2000) 327±381. DEB in Rental Contract - 8+ Pdf, 1494 designed to instruct merchants. A possible cause of this sudden interest in teaching, writing and selling books on DEB in England is that, as capital becomes socialised in exploratory and privateering ventures, it begins to obey the basic social law of an equal return for equal capital. Wills & Trusts Agreements? For example, with the expeditions of Frobisher, Drake, Cavendish and others there is, as Scott says, ``an advance in the manner in deal- ing with the capital employed'' (Scott, 1951, vol.

1, p. 75). Before this advance, goods ``were dealt with on the basis of a [®xed] share in the pro®ts, whereas subsequently ships or commodities were valued and become part of the capital. In 1561 Elizabeth lent ships to join the voyage to Africa. Her compensation was a ®xed share of the pro®t. In 1577, again on subscribing to Frobisher's sec- ond voyage, a very careful and minute valuation was made, and `shares in the stock' given her accordingly'' (Scott, vol. l, p. 75, emphasis added). A broad socialised capital formed by Rental Contract Examples Pdf investors from the – Trusts | New Zealand Legal Documents, highest levels of society eagerly sup- ported Frobisher's second voyage in search of gold.14 In Drake's strategic West Indies raid in 1585 Elizabeth supplied two ships and ?10,000, giving her ``an investment o?cially assessed at ?20,000 in Sample In Word, Pdf, a total stock of ?60,400'' (Andrews, 1964, p. 5). Drake's ?eets sailed in 1587, 1589, and 1595 on And Testament | Art Skills a similar basis. While in Andrews' description of the division of prizes there are clear feudal elements, it also reveals the operation of the Sample Rental Contract - 8+ In Word, fundamental law of socialised capital. ``At the end of the voyage what was in fact a `terminable joint stock' would be wound up by the apportioning of the prize goods. The Lord Admiral was entitled to a tenth, and the queen to her. . . ®ve per cent; of the remainder one-third was supposed to go to the owners of the ships, one-third to the victuallers and one-third to Project Master Template - Apigram.com the crew.

The owners and victual- lers would divide their part of the Contract - 8+ In Word, proceeds as shareholders'' (Andrews, p. 46, emphasis added). Whether any of these ventures used DEB to cal- culate the Project Plan Template - Apigram.com rate of return on capital is unknown. Certainly, all the early textbook writers recognised the potential demand for double-entry by socia- lised capitals. [D]uring the sixteenth to Sample Rental Agreements Examples eighteenth centuries, there did exist in England a number of part- nerships and joint stock companies in & Trusts | New Legal, which the assets of Rental Contract Agreements Examples In Word, several individuals were placed either under the control and - Stock, management of one body of administrators or under one partner or manager. These organizations, most of which were on a temporary basis, presented a need for a system of Rental - 8+ In Word, Pdf accounting that could provide relevant, organized, and impartial information in situations where ownership and management were separated. All the authors during this period recognized this and devoted special sections of their books to the problems of `company accounts' (Winjum, 1971, p. 349). For example, Carpenter's book of 1632 impli- citly argues that DEB was necessary for socialised capital. As he put it, where ``men are obliged to join in Partnership, which often blowes up with great discord, if they have not kept a true form to satis®e those Concerned what is become of their Stocks, that their success be what it will, one may not be wronged more than another'' (Carpenter, 1632, p. 1).

However, in a feudal context it is not surprising that most of the Certificate Of Excellence Template Illustration treatises aimed primarily at the ``ordinary merchant rather than the large business organization'' (Winjum, 1971, p. 349). As we shall see, the `ordinary merchant' in overseas trade was the individual feudal merchant. Agreements Examples In Word, Pdf? Yamey focuses his ®re on Weber and Sombart's. supposed ``exaggerated statements concerning the Will And Testament Skills inter-connections between accounting techniques, double-entry in particular, and Sample - 8+ In Word, Pdf, the conduct and Project Master Template, motivation of business enterprise'' (Yamey, 1956, p. 6). In Yamey's view, there can be little doubt that the attraction of DEB was its supposedly greater comprehensiveness and Rental Contract Agreements - 8+ Examples In Word,, its automatic check on accuracy. However, over the third main `advan- tage', that the bookkeeping method (if properly and fully applied) automatically produces the.

14 Martin Frobisher led three joint-stock expeditions. The. ®rst was for the northwest passage, but the second and third for. gold, attracting investment from a large number of the court. and the wealthy merchants involved in the Spanish, Moroccan.

and Russian Companies (Brenner, 1993, p. 20; Hunter, vol. 1, R.A. Bryer / Accounting, Organizations and Will | Art Resume Skills, Society 25 (2000) 327±381 337. means ? pro®t and capital ? to calculate the Sample - 8+ rate of return on capital, there is a dispute. This leaves the third quality of double entry, the fact that it makes possible the develop- ment, as part of the system, of summary statements of pro®t and loss and of propri- etary interests and What Is A 1099 (with Pictures), assets. Was double entry valued for this quality by Sample Contract Agreements Examples In Word, its practitioners in its ®rst few centuries? In seeking to answer this question two opposing points of view are encountered concerning the role of the What 1099 Contractor? Pictures) pro®t and loss account and the balance account in early double entry. On the Sample Contract Agreements - 8+ Examples Pdf one hand are those who hold that these synoptic statements, expressing pro®t and capital in Plan, precise quan- titative terms, were highly prized end-products of double entry, that through their instrumen- tality the double entry system made possible or sharpened the so-called `rationalistic pur- suit of pro®t', and that mainly in Rental Contract Agreements - 8+ Examples In Word,, this way. . . the system was essential to the development of nascent capitalism. On the other hand, there is the Project Master Plan Template more prosaic view that the Contract - 8+ pro®t-and-loss accounts and the whole process of Sample Will | Art balancing the ledger primarily served narrow book- keeping purposes related to the ®rst two qualities. . .. [I]f the ®rst point of view be accepted, double entry would have been both a manifestation of the spirit of capitalism in its formative decades as well as a propulsive agency furthering a signi®cant economic and cultural development (Yamey, 1956, pp.

8±9). Yamey is quite right that the evidence available on the use of DEB suggests a much more ``modest appraisal''. As we shall see, these DEB accounts produce feudal surplus, not capital and pro®t. Yamey explains the spread of DEB from Italy to Europe as ``largely the result of the in?uence of treatises describing and explaining the system'' (Yamey, 1956, p. 9). In his ®rst paper he restricts himself to the books on DEB from 1494 (Yamey 1949, p. Sample Rental Contract Examples? 100), in Practices, later work he examines 20 or so accounts prepared using DEB between 1655 to 1774 (Yamey, Edey Thomson, 1963, p. 180). What do these sources reveal about the calculative mentality of the merchants concerned? Yamey accepts the claim by all DEB text-book writers that regular and accurate bookkeeping was essential, but he rightly asks why this has to be DEB (Yamey, 1949, p. 105). He is also right to ask whether bookkeepers knew about the ``special properties'' of DEB, and if so does this prove it ``was valued speci®cally on Sample Rental Contract Examples Pdf that account, or that the balance account, for example, was specially drawn up to exhibit the Wills – Trusts | New Agreements ®nancial situation from time to Sample Examples time''? As he says, ``evidence from the texts. . . favours the conclusion that the Best Practices To Foil Gas Station Skimmers | Federal accounts were not balanced regularly, but generally only when the ledger or journal was full, or when the merchant wished to Contract - 8+ In Word, Pdf have a new set of books, or when some special circumstance required the formal closing of the books'' (Yamey, p. 106). Yamey supports this conclusion in later work by examining eight account books, where he ®nds a complete lack of interest in using the accounts to calculate the rate of return on Is A Statement Restaurant? Business capital, just as he ®nds this in the texts. Though instances to suggest the contrary may be found, most merchants of the period. . . Sample Rental Contract Agreements In Word,? did not use their bookkeeping, whether by double- entry or otherwise, to keep a regular and accurate check on their capital and pro®ts.

There is scant evidence of any attempt at a precise calculation of pro®ts and capital. . . Accounting practice, judged from the texts, does not suggest the `quanti®cation' of pos- sessions, the comparison of pro®ts and inves- ted capital, and the separation of the owner from his enterprise, which have been men- tioned as some of the more important ways in which accounting has contributed to eco- nomic rationalism. . .. The evidence is largely against the view that the merchants of the period required anything more from their ledgers and Sample Will Resume Skills, journals than a clear and ready record of transactions for easy reference, and details of their cash, merchandise, and Rental Examples In Word,, other assets bought and sold (Yamey, 1949, p. Is A 1099 Contractor? Pictures)? 110). However, Yamey neglects to ask whether lack of concern for calculating the rate of return on capital arose because the early English text-book writers are attempting to sell their books mainly to. 338 R.A. Bryer / Accounting, Organizations and Contract In Word, Pdf, Society 25 (2000) 327±381. top feudal merchants, and only incidentally to joint stock companies. He also fails to What Is A Statement Of Purpose For A | Your ask whether the merchants whose account-books he and others have analysed actually constitute a test of the sig- ni®cance of DEB to the appearance of capitalism, that is, whether his merchants were capitalists at Agreements - 8+ Pdf all. Yamey does not question this, merely their use of DEB. For evidence, he relies on Ramsey's ana- lysis of Gas Station Skimmers | Federal four sets of Tudor merchant accounts (Ramsey, 1956). Ramsey concludes that, although ``the principle. and practice of keeping accounts was well estab- lished, it seems clear that in the great majority of cases these accounts were of a very simple nature, little more than lists of purchases and sales'' (Ramsey, 1956, p. 187). Sample Rental Contract Agreements In Word, Pdf? This is exactly what Marx's theory predicts for feudal merchants, sim- ply the consumable excess of sales over purchases, income minus expenditure.

Not surprisingly, therefore, ``Even undoubted specimens of double- entry accounting were often crude by the best contemporary standards, and their aims were. . . rather diˆerent from those of modern book keeping'' (Ramsey, p. 187). Ramsey's four mer- chant's were all members of regulated companies. Will And Testament? Thomas Howell was a member of the Drapers Company trading chie?y to Spain (1522±1527). Sample Examples? John Johnson was a merchant of the staple of Calais (1534±1538). Thomas Laurence was a Merchant Adventurer (1565±1569).

Sir Thomas Gresham was a member of the Mercer's Company (1519±1579). The other diˆerences from modern practice in their use of DEB provide further evi- dence that all have feudal mentalities. These are: (a) ``There was more than one trading account in the ledger. In each of these related purchases, sales and expenses were recorded'' (Ramsey, p. 193). | New Legal Documents, Agreements? (b) No distinction is made between the private aˆairs of the merchant and his business aˆairs, and (c) there is Rental Contract Agreements In Word, either no capital account or no concern to calculate pro®t as the realised increment to | Your Business capital. The feudal merchant organised his surplus. account as he organised his life into Rental Contract Examples, temporary, separate, ventures.

He thinks of | Art these either as the venture of various commodities in particular mar- kets, or as the venture of particular commodities to various markets, and he accounts for them accordingly. ``All charges speci®cally related to the. venture or commodity in question are debited to the account'' (Ramsey, 1956, p. 194). However, without quali®cation it is misleading for Ramsey to add that ``the balance on one of these accounts, after due allowance had been made for stock in hand, represented the net pro®t or loss on Sample Contract - 8+ Examples In Word, Pdf the commodity or venture in question'' (Ramsey, p. 194). As Yamey shows for Best Practices Skimmers Trade later accounts (Ramsey provides no details), the pro®t or loss was simply cash receipts minus cash expenses with no attempt to adjust for Rental Agreements - 8+ Examples Pdf accruals or to charge for ®xed assets (e.g. for the costs of warehouses or storage build- ings).15 Unlike the modern capitalist, the feudal merchant did not focus on pro®t, but on the con- sumable surplus of his household. Thus, ``no dis- tinction is made between the private aˆairs of the merchant and And Testament | Art Skills, his business, and the identi®cation of the two aˆected not only the treatment of Sample Rental - 8+ Examples expenses, but also. . . the estimation of pro®t and loss [sic]'' (Ramsey, p. 195). It is Will therefore inap- propriate to criticise these accounts as ``show[ing] some confusion in their treatment of expenses'', and to compare them unfavourably with the Rental Contract In Word, accounts of the Aˆaitadi and the Borromeo Company, both family ®rms employing socialised capital.

It is likewise inappropriate to Statement Of Purpose For A criticise the use of an account for - 8+ Pdf all other miscellaneous gains and losses as ``simply as a dumping-ground for the items that the book-keeper could not ®t in any- where else'' (Ramsey, p. 195). The feudal attitude shows in Sir Thomas. Gresham's accounts, the only one of the four to even have a `capital' account. All we ®nd there is the net of the opening entries of assets and liabilities, but excluding his `®xed assets' (manors, houses, lands). He only attempts to calculate his `pro®t' once. He does not transfer the result to the `capi- tal' account, and from the capitalist viewpoint it would indeed ``be inappropriate to compare the recorded net income with the What 1099 value of the recorded net assets since this would overstate the Sample rate of return on capital'' (Ramsey, 1956, p. 196).

However, 15 When considering the question of whether it would be. possible to derive ®nal accounts from these merchants' incom- plete records Ramsey later admits that to do so would require. an ``allowance for depreciation of stock or, of course, for the. depreciation of ®xed assets'' (Ramsey, 1956, p. 199). R.A. Bryer / Accounting, Organizations and Sample Will And Testament Resume, Society 25 (2000) 327±381 339. from Marx's perspective this is not a valid criti- cism of his accounts as the rate of return on capi- tal employed is not part of the calculative mentality of feudalism. As Ramsey admits, these characteristics of Tudor merchant accounts ``sug- gests they were intended to Rental Examples In Word, Pdf serve purposes rather diˆerent from those of a modern double-entry system'', particularly ``the calculation of pro®t and loss'' (Ramsey, p. 196). If so, Ramsey is again unnecessarily critical of Sample | Art Resume Skills Gresham because, for example, he ``habitually anticipates pro®ts, credit- ing the `Damage and Gain' account with rent payments six months before they are due and entering interest payments in it at Rental Contract Agreements Examples Pdf the time the loan is Practices Trade made'' (Ramsey, pp.

197±198). Ramsey comes near to seeing the feudal mentality in his surmise that ``It might be inferred that Gresham was more concerned with having a suitable record of moneys due to him than with calculating his pro®t accurately'', that is, a record from which he could estimate his consumable income. Rental Agreements Pdf? He also comes close in his suggestion that most merchants calculated `pro®t and loss' by a simple comparison of the opening and closing `values' of their assets, presumably their net realisable values, what Ram- sey calls the ``increase or decrease in his net assets''. Nevertheless, he sees this idea of Best Practices To Foil Gas Station Skimmers | Federal Commission surplus as ``a failure to understand and make use of the particular advantages of the new technique of double-entry'' (Ramsey, p. 201). However, as he says himself, if this was the calculative objective ``the use of double-entry was a quite unnecessary complication, since all the book-keeping informa- tion necessary for an inventory could be derived from a single-entry system with a cash account and personal accounts''. Certainly, therefore, ``It must be suspected that those English merchants who did adopt double entry in the sixteenth cen- tury did so without any clear idea of the Agreements Examples In Word, Pdf advan- tages [sic] to be derived from Statement For A Restaurant? Business it'' (Ramsey, p. 198). Sample - 8+ In Word,? They may, perhaps, have adopted DEB to display their modernity, or because they happened to Certificate Template In Vector - Stock learn this method of bookkeeping on their travels.

However, it again reveals a misunderstanding of the feudal mentality to suggest that most mer- chants did not use it because it was not cost-eˆec- tive: ``since most merchants could obviously well aˆord to do without it, it is hardly surprising that. it was not widely adopted'' (Ramsey, p. 198). Yet, as a historian, Ramsey is clearly unhappy with this view for he implies, rightly from our perspective, that DEB was irrelevant to the calculative men- tality of feudal merchants as there was no social pressure on them to Agreements - 8+ Examples In Word, Pdf calculate the rate of return on capital. What Statement For A Business? As he says, ``the distinction between business and private aˆairs would have seemed meaningless to a sixteenth century merchant, who was not accountable to anyone but himself'' (Ramsey, p. 201). Yamey studies eight double-entry account- books of individual merchants from the middle of the seventeenth century to the late eighteenth cen- tury in Examples In Word, Pdf, three later papers (Yamey, 1959, 1960, 1963).16 It is predictable that even in the eight- eenth century, just as the feudal landlords who continued using charge and discharge even though their tenants were capitalistic, great merchants and ®nanciers who retain feudal power carry on accounting for the consumable surpluses of their households.17 This appears to be what Yamey ®nds. For these great men, ``The balancing process. . . was mainly concerned with more narrowly-de®ned bookkeeping purposes, and – Trusts | New Zealand, the calculation of pro®ts, for example, was probably an unimportant by-product'' (Yamey, 1963, p. 187).18 Again, there was much ``mingling of busi- ness and Contract Pdf, private entries'' in the pro®t and Sample Will | Art Skills, loss account. There were infrequent balance accounts; little attention to accruals; the anticipation of. 16 These are: William Hoskins (1655±1667), a merchant who. lived in Cherbourg; Sir John Banks (1627±1699), a wealthy.

merchant-cum-landowner, member and Sample Contract Agreements - 8+ In Word, Pdf, later governor of the. EIC; Sir Robert Clayton and John Morris (1669±1680), scri- veners of the City of London, both aldermen; Sir Dudley North. (1641±1691), Turkey merchant; Sir Charles Peers (1689±1695) member of the Salters Company; Richard du Cane (1754± 1758), MP and director of the Bank of England and Peter du. Cane (1713±1803), also director of the Bank of England and.

director of the EIC, and William Braund (1758±1774), mer- chant, shipowner, and shipping insurer, director of the EIC and. of the Sun Fire O?ce. One is a partnership of two people ? Sir. Robert Clayton and John Morris ? who acted as one. They.

lived together and shared expenses, never dividing pro®ts. 17 Although examples of thoroughly modern uses of DEB. appear, particularly in the eighteenth century. For example, the. capital account of Braund (Yamey, 1963, p. Master Plan Template? 191). 18 Note, however, we shall see that for Sir John Banks, at. least, Yamey's statement is too sweeping. 340 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. pro®ts; few merchandise accounts; no standard practice in Sample Rental Agreements Examples In Word, Pdf, valuing ®xed assets; and What Is A 1099, revaluation surpluses on ®xed assets were taken to pro®t (Yamey, pp. Rental Agreements - 8+ In Word, Pdf? 191±197).

Yamey concludes, ``In the | New Zealand Agreements valuation of Sample Rental Agreements - 8+ In Word, ®xed assets, as in the allocation of revenues to – Trusts Documents, Agreements accounting periods, there was no con- sistent or rigorous application of any clear concept of periodic pro®t or income, or of Sample Contract - 8+ In Word, any single set of accounting procedures'', or for the treatment of bad and doubtful debts (Yamey, pp. 197±198, 200±201). However, as he himself says, ``Not being responsible to anyone else, the owners were obviously at Sample Will And Testament | Art Resume Skills liberty to please themselves'' (Yamey, pp. 189±190) ? or, as a Marxian historian of accounting would say, at liberty to please their feudal mentality. Thus, Yamey does not criticise the merchants or their accounting. He merely criticises those, like Sombart and Weber, who believe that DEB has made a signi®cant contribu- tion ``to the solution of problems of Contract Agreements - 8+ Examples In Word, business organisation and administration'', by which he means ``useful for business decision-making within th[e] enterprise'' (Yamey, 1964, p. 119).

Yamey is clearly right that the realised rate of return on capital is not useful for investment decision-making, and DEB is not necessary to produce it. Never- theless, the foundation of his conclusion, unwit- tingly shared with Weber, the Will view of neo-classical economics that the primary role of accounting in modern capitalism is to provide investors with useful information for decision making, is highly questionable (Bryer, 1993b, 1999). Clearly, an obsession with the rate of return was. not an inevitable corollary of Agreements Pdf merchant capital. Statement Of Purpose For A Restaurant?? However, for socialised capital the rate of return should become the Sample Contract - 8+ Pdf central focus of accounting. The major example is the EIC that appears to have introduced DEB in the 1630s to What Is A 1099 Contractor? (with Pictures) meet demands by the generality of its investors for cal- culations of the feudal rate of return on their capital whenever they wanted. We consider this in the following section. Other evidence comes from a survey of seventeenth century merchant accounts by Grassby (1969). In the ®rst half of the seventeenth century, socialised merchant capital was rare.

It therefore again comes as no surprise that ``Genuine double-entry bookkeeping was extremely rare in practice, balancing was highly. irregular, and businessmen who liked to watch the progress of their fortune simply produced inven- tories, at intervals, and compared them to ascer- tain their rate of Sample In Word, Pdf accumulation'' (Grassby, p. 748). By genuine DEB Grassby means its use to calcu- late the modern rate of return on capital employed. Sample Will And Testament Skills? As he put it, ``The rate of pro®t should represent the net annual rate of return on capital, invested solely in the commodity trade, before deductions for personal expenditure and interest payments on borrowed capital, and after allowance has been made for business overheads and capital depre- ciation'' (Grassby, p. 724). As from our perspec- tive these merchants were unlikely to really subsume labour under capital, not surprisingly he found it ``impossible to produce. . . pro®t rates on such rigorous lines, because so few ledgers are suitable for modern cost analysis'' (Grassby, p. Agreements - 8+ Pdf? 724). Nevertheless, he provides us with more evidence that most, but not all, of the ``scores'' of seventeenth century merchants accounts he exam- ines are individual feudal merchants who focus on feudal surplus. Many merchants did not keep an account of stock or distinguish between accounting periods. - Apigram.com? In the seventeenth, as in the sixteenth century, they were content with sporadic inventories of stock at Rental Agreements Examples In Word, the beginning of each ledger. What Is A Of Purpose For A Restaurant? | Your Business? George Warner, 1639±40, had an ela- borate Pro®t and Loss Account, in which pro®ts were clearly distinguished from inter- est, but it also included personal expenses, was never balanced, and meandered for sev- eral years.

Henry Hunter, in Sample Rental Contract Agreements Examples, 1666, made an inventory of all his goods, money and debts owing, and took his surplus to stock, but between 1679 and 1698 he relied entirely on his Pro®t and Loss Account. In many ledgers, income appears in Pro®t and Loss without an entry in the capital account, and though spe- ci®c trading accounts were usually balanced and carried to Pro®t and Loss, the balance of the latter is not always carried to the account of stock. . .. Nor can the balance on Pro®t and Loss be safely regarded as trading pro®t. Most merchants did not distinguish commer- cial from other investments, private from. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 341. business expenditure, or gross from Pictures) net returns. . .. [T]he value of assets was rarely (except with stocks) related to market prices.

Capital costs and overheads were usually ignored and no provision was made for depreciation of ®xed assets or for amortiza- tion (Grassby, 1969, pp. 722±723). Grassby's complaints of most merchants of the seventeenth century reveals only that the - 8+ Examples Pdf domi- nant idea of Best Practices To Foil Gas Station Skimmers Trade pro®t remained feudal, consumable surplus. Most merchants did not have the rate of return on capital within their calculative men- talities. However, unlike the ®fteenth and six- teenth century, when a capital account usually did not exist, `some' if not `many' seventeenth mer- chants did have a capital account. These mer- chants could have calculated the feudal rate of return on capital. Some, Henry Hunter for example, by Contract - 8+ taking his surplus to stock, appeared to go a step beyond the feudal rate of Contractor? (with return towards calculating the modern rate of return on capital. From Grassby's details it appears that those mer- chants who could calculate the feudal rate of Agreements - 8+ Examples Pdf return on Statement | Your Business capital from Rental - 8+ In Word, their accounts had connec- tions with socialised capital. These connections are only suggestive. The socio-economic background of these merchants and their capital requires detailed research. George Warner, for Project Plan Template - Apigram.com example, did not have a capital account, and it appears from the lists in Rabb (1967, chapter III) that he did not invest in Contract Agreements - 8+ Examples In Word, Pdf, joint-stock companies.19 Henry Hunter, by Best To Foil Gas Station Trade contrast, did have a capital account and was a member of the Levant Company, which formed as a joint-stock company, and had close connections with the EIC.

Another example is ``Charles Blunt [who] valued all his assets annually'' (Grassby, 1969, p. 723), who was both a privateer and Rental Contract - 8+ In Word,, an investor in the Spanish Company (Rabb, p. 248). Is A For A | Your Business? Sir John Banks' accounts are almost impeccable, his only sin appears to Sample Agreements In Word, be the failure of his ledgers to ``not clearly separate capital. gains from trading pro®ts and ®nancial deals'' (Grassby, p. Of Excellence Template - Stock Illustration? 723). Besides being a New Merchant Adventurer, Sir John was an investor in joint- stock companies for the colonisation of Ireland, the companies for the North West passage and the Bermuda Company (Rabb, p. 239). Richard Archdale, of whom Grassby notes the following, is also a good example: ``Between 1631 and 1633, he had most of his capital in wine, cloth and sugar and, except for a share in the second Indian joint- stock, little out at Contract Agreements Examples In Word, Pdf interest. His annual average pro®t [sic] for these three years was 7.7% and the ®gure is 1099 (with exact, because he balanced his Pro®t and Loss account annually and - 8+ Examples In Word,, transferred the balance to a stock account'' (Grassby, p. 727). Richard Archdale was a privateer, an investor in the EIC, the French Company, and 1099 Contractor? Pictures), the Spanish Company (Rabb, p. 235). By contrast, in the accounts of Sir Thomas Cullum, the ``capital at his disposal is vague'' (Grassby, p. 727), and Rabb does not list him as an investor or participant in Contract, any joint- stock company. In Marx's theory the commercial revolution. culminates in Certificate, the mid-seventeenth century bour- geois revolution in Sample Contract Agreements In Word, Pdf, which the Certificate Of Excellence Template rate of return men- tality overthrows the feudal surplus mentality. The next section provides a detailed history of the development of accounting within the EIC on Rental Contract Agreements - 8+ In Word, this critical element.

Only by understanding the history of its accounting can we see that within the EIC there was, as Marx puts it for society in general at this time, a ``contradiction and antithesis between, on the one hand, the relations of distribution. . ., and, on the other hand the productive forces'', here the social forces of trade. As Marx says, in Template - Apigram.com, these circumstances ``A con?ict then sets in between the material development of production and its social form'' (Marx, 1981, p. 1024). The outcome of this con?ict within the Rental Contract - 8+ In Word, EIC was vic- tory for a social capital. 3. The bourgeois revolution. In Part one we saw that many historians think Marx claimed there was a class of Certificate Template In Vector - Stock Illustration modern capi- talist farmers by the end of the sixteenth century. Until the Sample Agreements - 8+ Pdf 1960s this assumption underlay the. 19 Rabb lists ``over 6300 people in And Testament | Art Skills, the various [joint-stock]

ventures that were launched between 1575 and 1630'', which he. estimates accounts for ``some three-quarters of the investors of. the period'' (Rabb, 1967, pp. 26, 11). Thus, his list is not. exhaustive, and Contract - 8+ In Word, Pdf, the suggestions based on Best Gas Station | Federal Trade Commission it are tentative. 342 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381.

commonly accepted Marxist explanation of the religious and political con?icts of the seventeenth century that culminated in the revolutionary civil wars of the 1640s, the Commonwealth and, ulti- mately, the Glorious Revolution of 1688 (Brenner, 1989). Both Marxists and non-Marxists accepted the implication of this assumption, that the con- ?icts arose because a moribund feudal aristocracy thwarted a rising class of capitalist farmers and manufacturers. However, evidence that by the later sixteenth century the aristocratic landlord class was thriving on in?ated rents undermined this explanation (e.g. Stone, 1965). Given the landlords' and Sample Rental - 8+ Examples, state's capitalist outlook, in this interpretation of Marx there is no socio-economic reason for either the scale or intensity of the con- ?icts that ensued (Brenner, 1989, 1993). No such problem exists for our interpretation of Marx's theory in which farmers and lords were still over- whelmingly only formally capitalistic, and their mentalities still in potentially unstable transitional forms. In our theory the socio-economic basis for the con?ict was feudal domination of overseas trade. We saw in Part one that Brenner (1985a,b) thinks there were capitalist farmers and lords in the sixteenth century. He also thinks the Template - Stock merchant elite of the sixteenth and Rental Agreements Examples, seventeenth century were capitalists. From our perspective Brenner (1993) clearly portrays the feudal nature of the elite overseas merchants, emphasising that their mono- poly rents were only possible with state backing.

As he says, the company merchants' ``pro®ts [sic] were. . .. not only independent of any direct parti- cipation in capitalist production [sic], but were. . . Of Excellence In Vector - Stock Illustration? dependent on the political organization of their economic activity'' (Brenner, 1993, pp. 668±669). He highlights the challenge posed by the new merchants who grew from Contract - 8+ Examples In Word, strength to strength during the early seventeenth century. However, in his view the new merchants' interest in production is the only diˆerence between them and the com- pany merchants. Brenner's complaint of the Wills Documents, tradi- tional explanation is its ``conception of capitalism as virtually equivalent to commercial society. . . and of the commercial classes as undiˆerentiatedly capitalist'', whereas in Sample Rental Agreements Examples Pdf, his view ``the `commercial classes'. . . [were] far from uniformly capitalist'' (Brenner, p. 649). In other words, the merchant elite were capitalist except for their disregard of production? Why else would Brenner ®nd it ``ironic. . . [that] there remained in the very con- stitution of the merchants property and, indeed, their whole approach to commercial development on the basis of that property, a critical, irreducibly politico-jurisdictional element of the What Is A Statement Restaurant? | Your sort that had long been transcended in the property of the landlord class'' (Brenner, pp. 669±670)?

In other words, why should Brenner ®nd it ironic that the elite merchants were feudal in Marx's sense unless he thinks they are essentially capitalist? In Marx's theory, the con?ict driving the bourgeois revolu- tion is the commitment to Contract Agreements Examples In Word, `politico-jurisdictional' surpluses in the face of socialised capital demand- ing an equal return for equal capital. However, in Brenner's explanation the feudal merchants appear merely old-fashioned, out of step with the capitalist reality emerging around them, but not fundamentally hostile to it. I do not dispute Brenner's history of the con?ict.20 However, I do dispute his understanding of its socio-economic foundation, and Contractor? (with, his representation of the con?ict within the EIC, for him an exemplar of the forces opposed in Rental Contract Agreements Examples Pdf, the con?ict. Sample Will And Testament Resume? As he says, on the one side the EIC's ``board of directors. . . was a virtual representative institution for London's greatest merchants''.

On the other side was Parliament, their ``natural opponents'', ``an amalgam of grower, manufacturing and outport interests. . . [with] an understandable desire for freer trade and thus for the weakening of the London merchants' companies and privileges'' (Brenner, pp. Sample Contract Agreements? 202±203). However, as we shall see, it was not a weakening. 20 In terms of Best To Foil Gas Station | Federal Commission Marx's theory, in Brenner's account a ®nan- cially straightened Crown, sole possessor of military force, protects but milks the company merchants, whose surpluses.

sustain its con?ict-generating feudal posture within its formally. capitalistic shell. At a critical juncture, when Parliament's. capitalistic reforming edge, egged on by the new merchants and. their landed supporters (the second earl of Warwick, in par- ticular), becomes threatened by the Crown, Parliament's new. merchant supporters call on their allies in London. Physical. con?ict ensues as previously solid support amongst the landed. gentry against the king collapses on the issue of `law and order', many reverting to a feudal political coloration of their formally.

capitalistic outlook (see: Brenner, 1993, pp. 638±716, for a. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 343. of these companies and privileges that the Sample Contract Examples In Word, Pdf major- ity of the EIC's investors demanded, but their abolition. To go beyond Brenner it is necessary to Project Master Template explore. the accounting signatures of the elite merchants and the new merchants, running up to, during, and after the intense con?icts of the 1640s. In a previous paper I hypothesised that the spread of DEB in Contract Agreements, northern Europe followed the advance of socialised capital in & Trusts – Trusts Zealand Documents, Agreements, trade.

I suggested a suitable test would be whether the EIC ``eventually introduced double- entry bookkeeping to foster the socialisation of their capital'' (Bryer, 1993a, p. 136). What follows is a case study of the development of accounting in the EIC, from its formation under Royal Charter in 1600 to Sample Contract - 8+ In Word, the grant of its Commonwealth Charter in 1657, and the immediate consequences for accounting, consistent with this hypothesis. Although only two of the EIC's ®nancial state- ments have survived from 1600 to 1663 ? none of its journals and ledgers have survived (Chaudhuri, 1978, p. 413) ? most of its court minutes have. In the minutes of its many meetings there is much previously unanalysed material about the Wills & Trusts – Trusts Legal Documents, develop- ment of its system of accounting.21 I use them and other materials to Sample Rental Agreements - 8+ Examples Pdf trace the ?owering and ultimate resolution of the contradiction between the social forces and relations of trade embodied in the EIC's founding constitution, its bourgeois revolu- tion, through a history of its system of Sample Will And Testament | Art Skills accounting. 3.1. The bourgeois revolution in the English East India company. Brenner (1993) shows that a major cause of the seventeenth century con?icts was who would reap the rewards of the Rental Contract Agreements - 8+ Examples Pdf very promising Eastern trades. The King claimed his absolute feudal right to tax.

foreign trade at will. – Trusts Documents,? Supporting him were the elite feudal merchants who, with the grant of a Royal monopoly and privileges, regulated the trade in their own and Royal interests. Opposed to this interest was a `commercially minded' landed class represented in Parliament. Alongside them were the lesser gentry, yeoman farmers, independent new-merchants trading with North America and the Caribbean, successful ships' captains, shop- keepers and manufacturers, and others, the `gen- erality' with money to Sample Contract Agreements - 8+ Pdf invest, for whom feudal prerogative barred full participation in the Eastern trades. The Levant Company and the EIC, the so- called Levant-East India Combine, dominated the Eastern trades. Although these merchants wanted commodities to trade on their own account, and they would have preferred a regulated company, given the scale of investment required and the risks involved, they invited subscriptions. As its promoters said, ``for that the trade of the Indies, being so far remote from hence, cannot trade but in Master Plan, a joint and united stock'' (Sainsbury, 1964a, p. xxxvii).22. To accommodate the interests of the merchant elite, the charter of the EIC created a hybrid between a joint stock company and a regulated company. As Scott says, ``while intended primarily for a joint stock body, [it] has many expressions that would be more appropriate for a regulated one'' (Scott, 1951, vol.

2, p. 97).23 In particular, its organisation as a series of separate, terminable stocks paying divisions of both the surplus of commodities and cash and the capital advanced, and the freedoms granted to Sample Rental - 8+ Examples In Word, Pdf its members to 1099 trade. 21 The major source are abstracts of the Company's Court. Minutes from 1599 to 1663 prepared and calendarised by Noel. and Ethel Sainsbury. The EIC held a periodic `General Court' of. all the membership and Contract Agreements - 8+ Pdf, `Courts of Committees' that met as.

business dictated. A 'Committee' was an individual member of. the Company elected to a position of Wills Zealand responsibility for `com- mitting' the Company to acquiring bullion, building and repair- ing ships, garnering provisions, selling merchandise, and for. running docks and Contract - 8+ In Word, Pdf, warehouses, etc.

Collectively, the Template Governor. and the Committees are called the `directors' or `directorate'. 22 Apart from the risks of long ocean voyages and trading in. hostile parts, the adventurers knew they would be challenging. Dutch and Spanish±Portuguese interests. Rental Contract Agreements Examples Pdf? The Dutch East India. Company emerged in 1602 when the States±General amalga-

mated the many associations formed throughout the United. Provinces into Statement Of Purpose Restaurant?, a joint-stock company. A central board of. representatives came from the subscribing States in proportion. to their subscriptions, which came overwhelmingly from the. great merchants of Amsterdam (Hunter, vol.

1, pp. 233, 237± 240). Rental Contract Agreements Pdf? Unlike the EIC, the Dutch had a `seminational character' and its objectives were colonisation and Certificate Of Excellence Template, conquest, as well as.

trade, the sole preoccupation of the Sample Rental Contract Agreements - 8+ Examples English merchant elite. 23 It is an oversimpli®cation to say that the EIC was a joint- stock company (e.g. - Apigram.com? Brenner, 1993, p. 22; Clay, 1984, vol. 2, pp. 344 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. on their own account. The EIC's constitution embodied a fundamental con?ict of Sample Rental interests. It gave the elite merchants the opportunity of mak- ing pro®t at Practices Trade Commission the expense of the generality.24 The primary interest of the great feudal merchants who provided its Governors and Committees was acquiring commodities cheap to sell dear on their own account. For the generality the Company was simply a form of monetary investment (Keay, 1991, pp.

25±26). Rental - 8+? Ideally, from the point of view of the elite, the Company operated as follows. The elite and the generality pool their money. The ships leave with money and return with commod- ities. At the end of each voyage the merchant elite take out their subscriptions as commodities, and Will Resume, their share of the surplus of commodities over Sample Rental Contract Agreements Examples In Word,, those sold to cover the Company's expenses and charges. The Company sells them the remaining commodities to pay its expenses and charges, and to repay the Gas Station Skimmers Trade generality their subscriptions and their share of the surplus in money. All these transactions are at wholesale prices. - 8+ Examples Pdf? The merchant elite sell their commodities in England and in Europe (including the Levant) at retail prices and make another surplus.25 It was clearly in Certificate Of Excellence, the interests of Sample Rental - 8+ Pdf these merchants that ``some of the distributions were made in commodities which were rated at the wholesale price or below it. It follows that the What Is A Statement adventurer who accepted such a division had the opportunity of making a further pro®t on the realization of it'' (Scott, vol. 2, p. 99, emphasis added).

It was also clearly in the inter- ests of the generality that the Contract Agreements - 8+ Examples Pdf commodities acquired were sold at the highest possible price, and that payouts should be in cash to Trade avoid high transactions' costs. In what follows I argue that successive changes. in the Company's system of Contract In Word, accounting were responses to this escalating con?ict of interest between the generality and the merchant elite. Master - Apigram.com? These changes mark stages in a revolution in Rental Agreements Pdf, its social relations through transitional forms, from a feudally dominated company in 1600 to Statement Of Purpose a capita- listic company in 1657. Agreements - 8+ In Word, Pdf? The developments ana- lysed here are (i) the introduction of capital accounting from 1614; (ii) the formalisation of capital accounting in the Company's Standing Orders or Lawes in 1621 requiring the auditors to Project Master Plan Template - Apigram.com certify the accounts were `fair' and `true' (Lawes, 1968); (iii) the apparent introduction of DEB in the early 1630s to Contract - 8+ Pdf allow the Project Master Plan - Apigram.com generality to have an `exact balance' whenever they wanted; (iv) the introduction of an agreed system of Contract - 8+ Examples In Word, Pdf management accountability by the late 1630s and early 1640s; (v) the declaration in 1657 that dividends were to Certificate Template In Vector - Stock be paid from pro®ts. 3.2. Establishing the East India trade.

The EIC started life on the 31st December 1600. Its charter incorporated 219 knights, aldermen, and merchants as the Governor and Company of Merchants of London trading into the East Indies with a 15-year monopoly of all trade from the Cape of Good Hope to the Straits of Magellan. The Company was to annually elect a Governor and Rental Contract Agreements In Word, Pdf, 24 Committees who were ``jointly to have the direction of the voyages, the provision of shipping, and Skills, merchandise'' (Sainsbury, 1964a, p. 117). Although times were bad, and some subscriptions were di?cult to collect, the ®rst voyage, underway in 1601, raised ?68,373, a sum much larger than any so far ventured in the East Indies trade. An attempt that year to raise subscriptions for a sec- ond voyage as a separate stock failed.

The ships of the ®rst voyage returned in Rental - 8+, 1603. The ships of Template Illustration a second voyage eventually set out in 1604 and returned in 1606. A third voyage sailed in 1607. After 1608 a ?eet went to India every year. The Company liquidated the ®rst voyage in 1609. In combination with the second it produced a divi- sion of an encouraging 195 per cent, the return of. 24 Because the feudal merchants had a Royal monopoly of. the wholesale trade they could also make pro®ts at the expense. of both shop-keeping retailers (some of whom were investors in. the Company) and the new merchants. ``The shop-keeping. retailers. . . found themselves directly opposed to the whole-

saling company merchants as an immediate result of the latter's. politically buttressed position, not only because of the in?ated. sale price of the [company] merchants' goods made possible by. their government sanctioned company privileges, but also. because of the retailers' exclusion from almost the entire ®eld of. overseas trade'' (Brenner, 1993, p. 685). 25 Initially, investors also sometimes wanted and took some. of their capital and Sample Rental Contract Pdf, share of the surplus as commodities, although increasingly most preferred money, as we shall see. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 345.

both the capital and the surplus `clear of all char- ges'.26 The surplus on the third voyage when combined with the ®fth was 234% (Sainsbury, p. xliii). Certificate Of Excellence - Stock Illustration? Having established the trade and demon- strated its potential, in 1609 the Company obtained a new charter from James I that gave it ``the whole, entire, and only trade and Examples Pdf, tra?c to the East Indies''. ``This new charter gave such encouragement to the Company that they imme- diately set about to | Art Resume build the largest merchant ship in England'', which the King named Trades Increase (Sainsbury, pp. xlv±xlvii). By 1613 there had been 12 voyages, all but one of which were very lucrative, and there was ``new life put into the trade'' (Scott, 1951, vol. 2, pp. 123±125). Instead of a thirteenth voyage, separate voyages were abandoned; the First Joint Stock was formed to run for Rental Contract - 8+ Pdf four years; and during this period ``the East India Company was. . Certificate Of Excellence Template In Vector Illustration? . active in increasing its trade, and extending the basis of its operations by Sample Rental Contract Agreements Examples In Word, Pdf the settlement of factories wherever their ships arrived and permission could be obtained'' (Sainsbury, 1862, p. What 1099? xliii).27 Between 1616 and 1617 a Second Joint Stock for eight years raised ?1,629,040 from 954 persons including ``the great- est part of the Privy Council, the nobility, the judges, and Rental Contract Agreements - 8+ Examples In Word, Pdf, gentry'' (Sainsbury, 1964b, p. 185), the largest joint stock raised to that point. The Dutch Company operated with a capital of around ?1m. By 1620 there was a pattern of interrelated, tri- lateral trade exporting bullion and importing com- modities from the Indies, re-exporting commodities to Europe and re-importing bullion, and Wills – Trusts | New, the `coun- try trade' based on the exchange of Rental Agreements - 8+ In Word, Pdf Indian textiles for spices. A precondition for Wills & Trusts | New Legal Documents, Agreements its success was the superior ®ghting abilities of its merchantmen.

The early joint-stock privateers had found the man- oeuvrability of agile, medium-sized ships more than compensated for their smaller ®re-power compared with the Spanish and Portuguese juggernauts. Unable to buy all the ships required, the Contract Agreements Examples In Word, Company set up two shipyards on the Thames. By 1620 it had. become one of the largest employers in the London area, also setting up iron foundries to To Foil Gas Station Skimmers | Federal Trade Commission make anchors, chains, nails and other ironware, a spinning house manufacturing cordage, andmany stores for timber, canvas and provisions. The Company also held the Rental Contract Agreements - 8+ Examples In Word, Pdf gunpowder patent, imported raw materials and Template - Apigram.com, operated mills for its production. After 1620 the Sample - 8+ In Word, Pdf Company's fortunes declined. By. this time, increased Dutch competition and Practices Trade, dis- honest factors had left its aˆairs in India `a bleed- ing'.

To make matters worse, 1620 saw the start of a general crisis in England, and many of its lenders demanding repayment of Sample Agreements - 8+ Pdf their loans. The Com- pany's ®nancial situation became so bad that in November 1621 it was temporarily unable to Project Master Plan Template repay it debts. At this time the First Joint Stock was winding up. Though its ®rst two voyages had been successful, the remaining were less so, the total division ultimately being a relatively modest 187.5%. In September 1623 the generality reacted badly to a call of ?200,000 to reduce the debt, demanding instead return of their capital. Rental Agreements Examples In Word, Pdf? In 1624, following the attack by the Dutch on | Art Skills the Com- pany's factors at Ambon (in the Molucca islands), and little hope of reparations, the ®nancial di?- culties of the Company became acute. Sample Contract Agreements - 8+ Pdf? Many adventurers refused to pay calls because ``the greater part of the existing stock was lost, or at least not recoverable without further expenditure'' (Scott, 1951, vol. 2, p. Of Purpose Restaurant? | Your Business? 108). Having invested heavily to Contract Examples establish the trade with the East Indies, after 1620 the main task of the Court of Committees was to ``persuade the General Court to continue the trade in the face of a series of crises'' (Chaudhuri, 1965, p. 18).

As an Wills – Trusts | New Documents, Agreements, anonymous Committee said in 1622, ``since the Sample Rental Contract Agreements - 8+ In Word, Company are entered into Certificate Of Excellence Template - Stock Illustration, and engaged in a great charge both for Sample Contract Agreements - 8+ Pdf their Moluccas trade and of their 30 sails of shipping now abroad, that therefore such necessary supply may be sent yearly as may support this charge which will otherwise consume the principal'' (Chaudhuri, p. 63). Central to the directorates' attempt to persuade the generality is the development of a system of Of Excellence - Stock Illustration accounting for Rental Contract Agreements - 8+ its capital. However, ®rst the Company had to recognise capital as an inde- pendent social entity, and this coincides with the ®rst deepening of the socialisation of its capital, the formation of the First Joint Stock. 26 What these `charges' might have been is considered in. detail later. 27 `Factories' were persons appointed to live in the East and. arrange the purchase and safe storage of commodities for.

shipment to England. 346 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. 3.3. The First Joint Stock and accounting for `capital' The decision to merge the early separate voyages into the First Joint Stock in 1614 meant that for the ®rst time the company had a single capital in which all investors had an interest. This move may explain a change in the company's terminology. From 1614, instead of the word `stock', the company began to use the word `capital'.

On 20 September 1614 the court minutes call a payment to investors a ``divi- sion of ®fty on the hundred''. Of Purpose | Your? On 6 December they call it a division of a ``half-capital'', and two weeks later they refer to it as a ``capital in money''. Sample Agreements Examples? After 1614 ``payments expressed in terms of one or more `capitals' are frequent'' (Scott, 1951, vol. 2, p. Project Master Template - Apigram.com? 157). As Scott says, ``The introduction of the term by the East India company into Sample Contract In Word,, their minutes was a recog- nition of a practical di?culty, arising out Sample And Testament Skills of the dif- ferent signi®cations in which the more usual stock was used'' (Scott, vol. 2, p. 158).

In the regulated companies stock meant both the Sample Rental Contract - 8+ Examples In Word, Pdf money advanced and the commodities it bought. A joint stock com- pany breaks the link between the stock (money) advanced by an individual, and his or her claim to the commodities it acquires. Worse, if it was neces- sary to borrow, which for the EIC it was, the term stock now had three possible meanings: (i) the & Trusts | New Agreements money advanced by an individual, (ii) the commod- ities acquired with it, and (iii) the Rental In Word, total of the money advanced to the enterprise. As Scott says, ``The tendency towards confusion became accentuated, when, on the foundation of the First Joint Stock, `stock' acquired yet a[nother]. meaning, namely as standing for a share of ?100'' (Scott, vol. 1, p. 158). To resolve this confusion the & Trusts | New Legal word capital began to mean the total money advanced.

As Cannan says, this was the generally accepted meaning of the word at Rental Contract Examples Pdf this time. It derived from the Latin capitalis (the substantive meaning of which was ``head'' or ``chief ''), the ``chief sum of money dealt with in Sample Will Resume Skills, a particular business'' (Cannan, 1921, p. 469). If this was the meaning attached to the word. capital in the EIC, it reduced confusion by accu- rately describing its existence as an independent social entity. The word came with the formation of the First Joint Stock. Nevertheless, the Rental - 8+ Pdf idea of capital as the total money advanced appears to have provided the ground rules for | New winding up. and amalgamating earlier voyages. Sample Rental Contract Agreements Examples In Word, Pdf? In order to do this, it was necessary ``to transfer certain unreal- ized property belonging to it to a later under- taking. [For example] `the remains' of the ®rst and second voyages were purchased at a valuation by the third, and those of the ninth voyage by the First Joint Stock'' (Scott, 1951, vol.

2, pp. 103± 104, emphases added). The introduction of the ``rather exotic'' word capital (Cannan, 1921, p. 473) appeared to indicate that the investors' money was of supreme concern. If so, the valua- tion of `certain unrealized properties' meant the cost of Wills – Trusts | New Zealand Agreements commodities expected to be recovered. Pdf? This was certainly the common bookkeeping meaning of the word `remains'. As John Mellis put it in his work on | Art Resume DEB in 1588, ``The remaine is the Sample Contract Examples net rest, substance or capital of the owner'' (Scott, vol. 1, p. 60), or net assets or net worth as we would say today.

Clearly, as Scott says, ``There would have been no gain in the adoption of `capital' as a term of Master Template accountancy, unless it were used in Agreements Pdf, its natural meaning'' (Scott, vol. 1, p. 159). 1099 (with? In the good times up to 1620 the amalgamations. go smoothly (Scott, vol. 1, p. 162) even though the accounting system is primitive (e.g. Sample Examples? Sainsbury, 1964a, p. 155). However, to manage the con?ict between its directors and its investors, which ?ared with the coming of adversity from around 1620, required that the independent capital for which the directorate were accountable be made ever more manifest in the Company's accounting system. 3.4. The ®rst `disturbance' and the lawes of accounting. On 2 July 1619 the Court minutes note a ``disturbance''

attributed to `gentlemen who, having been taken into the company by courtesy, do aim to get all the government into their hands', which is a business proper only for Is A 1099 Contractor? (with merchan- ts. . . - 8+ In Word, Pdf? Desire of the generality to have auditors chosen from among themselves; resolved to oˆer four or six, as they please, `as a means to Template - Apigram.com take away all exceptions, and to dash and - 8+ In Word, Pdf, quell all other plots, because nothing is Template In Vector - Stock done by the company but will justify itself '. . .. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 347. Speech of the Governor; as to the desire of many of the generality to Rental Contract In Word, Pdf have the elections in To Foil Gas Station Skimmers | Federal, a diˆerent manner than formerly; also as to the dissatisfaction with their accounts (Sains- bury, 1964b, p. 282). The generality elected six auditors. One of Rental Contract Agreements - 8+ Pdf them was Henry Robinson, future political indepen- dent, and supporter of the new-merchants (Bren- ner, 1993, p. 398). At the end of July 1619 the generality pass a resolution ``concerning the gen- eral auditors, and how to proceed with the accounts''. Template In Vector Illustration? In August they further resolved to have ``the assistance of the other auditors'' (Sainsbury, 1964b, pp.

283, 285, 287). In early December the Court minutes noted ``Negligences in the accounts discovered by the general auditors''. On 10th December, the Sample Rental Contract Agreements Examples generality's auditors become involved, and con?ict ensues. ``Robinson's request to take some of the company's books to his house denied''. However, on the 15th ``Henry Robinson [was] allowed to take home two books of his own drawing out'' (Sainsbury, pp. 330±331). By the end of the month the minutes note discussion ``Concerning. . . the auditing of the accounts by the general auditors. Lanman's and Robinson's methods of keeping the accounts; accusations and counter accusations. . . Master Plan Template - Apigram.com? opprobrious speeches of Robinson against Lanman'' (Sainsbury, pp.

330± 331).28 On the 21st January 1620 the minutes note ``Robinson's desire to see the treasurer's general cash book'' (Sainsbury, p. 345). At the end of January 1620, Robinson states his ``objections and Sample Rental Contract Agreements - 8+ Examples In Word,, remarks'' on the accounts: ``he asserts that there be debts to the amount of 50,000 l. due to the company''. In other words, that the company had understated the surplus by ?50,000. For the com- pany, Sir Dudley Digges, backed by Sir John Wolstenholme, gave his ``opinion that the busi- ness of the Company is carried on fairly,'' but ``Mr. What Is A Statement | Your? Mellyn, of a contrary opinion,. . . - 8+ Examples In Word, Pdf? [claimed] an error of 100,000 l. in the ®rst joint stock, which caused many to Statement Of Purpose Restaurant? Business sell themselves out of the adven- ture'' (Sainsbury, p. 348). Sometime during 1621. The Lawes or Standing Orders of the East India Companywere published and adopted. These Lawes included, amongst other things, an Order and Method that the Accomptants Generall shall observe and Sample Agreements Examples, performe in the Mannaging and digesting the Accompts of the Company. The Order and Method describe a single-entry system of accounting for capital. Although there is nothing in the minutes to & Trusts | New Documents, Agreements explain the motive for publishing the Lawes of Rental Examples Pdf accounting at this time, the continuing con?ict over the accounts and the seriousness of the accusations provides a plausible explanation.

It is also not clear whether this system was new or made explicit what already existed. A brief analysis reveals their foun- dation in the feudal idea of surplus as the excess of income over expenditures, and the absence of any concern with the rate of return on capital. The Order required the Accountant General to. keep two sets of journals and ledgers. One set, the Accompts Proper, provided a summary of the state of the capital. The other, the Accompts Currant, provided a detailed catalogue and summary of the movements of capital during the Best Gas Station Skimmers | Federal Commission year, in which the clerks entered and digested ``all manner of - 8+ Examples imployments and returnes''. Gas Station Skimmers Trade Commission? The system focused on the Voyages outwards, grouped according to their ``Stocke generall'', or Joint Stock (at this point, both the Sample Contract Agreements In Word, First and Second Joint Stock were running together). In the Accompts Proper were four sets of `Bookes': a set showing the state of aˆairs with each adventurer; accounts detailing the capital at sea; accounts detailing the capital sent to, earned, and returned by the factors, and the pro®t and loss accounts of Skills each voyage. For each adventurer an account recorded his or her subscription for particular voyages, the actual contributions of capital, the entitlement to divi- sions and any payments.

The capital at sea accounts, ``every yeares totall imployment sent to Sea'', summarised from the Accompts Currant the merchandise, the ships and their victualling and their share of the general overheads, sent out each year for each Voyage, ``in one accompt''. When a ship set sail the accountant charged the total expenditure to that point. This terminology con- tinued even though from the sixteenth century for joint-stock companies ``the charge'' or ``charges'' increasingly meant ``what, in modern language, 28 Christopher Lanman was an Sample Rental Contract Agreements In Word, Pdf, accountant employed by the. 348 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. would be called the capital outlay'' (Scott, vol. l, p. 61). While the ship was away, clerks added addi- tional general charges ``successively''. Thus, when balancing the accounts it would ``readily appeare'' how much capital went in And Testament | Art Resume Skills, what Voyage, and in what form. The factors' accounts summarised the capital sent to the various factors. They also recorded any capital the factors generated from Sample Agreements Examples In Word, sales in the Indies, and their returns of commod- ities that, although coming back on diˆerent ships, the clerks allocated to each Voyage outwards.

These accounts showed the quantities of each commodity not yet sold or divided, and their cost. Finally, the pro®t and loss accounts summarised the surplus or loss on each Voyage derived from the Accompts Currant, and showed the divisions due to individual adventurers and their payment. The Accompts Currant were based on four main. accounts. A commodity account; a shipping account; a ship's expense account; and a general expense account. In the commodities account were all the movements of the stocks of commodities by Voyage. In the To Foil Trade shipping account details were kept of all the expenditures by ship of preparing them for Sample Rental Agreements In Word, Pdf sea, and in the ship's expense accounts all expenditures for `victualling' each ship, to give a total direct cost of each Voyage outwards. Finally, in the general expense account was kept details of all salaries, gratuities, rents, and other charges. In addition, there were accounts for the factors' expenses, an account for valuing ships returned, and an account for Certificate Of Excellence In Vector - Stock Illustration wages and other charges for ships returned.

The annual task for the accoun- tants was to, ®rst, ``drawe out'' from these accounts the total capital tied up in each voyage sent to sea. In other words, calculate the cost of the Sample Contract - 8+ Examples Pdf ships and Project, the voyage, and their share of the general expenses. The accountants then post the summary to the capital at sea account in the Accompt Proper. Second, after they post com- modities returned to the factors accounts by Voy- age, they open an account for each commodity. These accounts show the commodity's cost, cus- tom duties, and charges in England, and its sales. Rental Agreements In Word, Pdf? The ``nett Proceede'' then ``passe'' to Certificate Of Excellence Template Illustration the Accompt Proper by separate Voyages when the Sample Rental Contract - 8+ In Word, stock of that particular commodity from a Voyage is Sample | Art Skills ``fully sold''. Sample Rental - 8+ In Word,? Divisions of capital and pro®t were either in. commodities or money. Thus, the ``nett Proceede'' or ``Sales'' is the wholesale value of the commodi- ties returned less the duties and other charges in England. Commodity sales pay expenses (or debts) and money divisions. Template? Commodity distributions return capital and surplus to the adventurers.

The Lawes give no speci®c instructions for Sample Rental Contract Examples calculating the `pro®t or loss' on a particular voyage. However, from the above it seems likely that the accountants ®gured as follows. Whether a particular voyage made a pro®t or loss depended upon whether a su?cient wholesale value of commodities returned to repay the capital with a surplus, which was the Will Resume `pro®t', if there was one. Contract Agreements Pdf? For example, assume a capital of ?5000. ?2000 buys a ship and the remaining ?3000 covers all other expenses of the What Is A 1099 (with Pictures) outward voyage including the cost of the com- modities bought. Assume the ship returns with commodities with a wholesale value of ?10,000, incurs further expenses by factors and charges in England of ?2000, and on its return the ship's net realisable value is Rental ?1000. The `pro®t' of the voyage is ?11000y[?3000+(?2000y?1000)+?2000]=?4000. Of the Statement Of Purpose | Your Business ?8000 of commodities available from the ?10000 returned after additional expenses of ?2000, plus the ?1000 for the ship, a total of ?9000 is available for distribution. Of this ?4000 is `pro®t' and ?5000 is a return of capital.

Net `Sales' of Commodities by Voyage Less. Capital Sent to Sea by Voyage Minus. The Value of Ships Returned Less. Factors' Expenses by Voyage Wages and Charges by Voyage. Equals Pro®t or loss by Voyage. As distributions were so many multiples of the capital, the company would have called this dis- tribution the `division of a capital and Agreements Examples, eight tenths' [?9000/?5000]. To Foil Gas Station | Federal Trade Commission? Evidence consistent with this feudal idea of surplus comes from the ®rst surviving ®nancial statement, shown as Fig. 1, specially produced around 1640 as a retrospective justi®cation for Rental Contract Agreements the relatively low returns from. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 349. the Second Joint Stock, which ran from 1617 to 1631.29.

Baladouni is clearly correct that this ®nancial statement is not a balance sheet derived from a system of DEB. There are no debits and credits and there is Of Excellence Template In Vector - Stock no balancing item. However, it is not possible to agree with him that ``the statement as a whole seems to be the Sample Agreements - 8+ Pdf product of an uncertain conceptual framework'' (Baladouni, 1986, p. 28). Fig. Will Skills? 1. The ®rst surviving ®nancial statement of the English East India company.

29 Other evidence of the feudal mentality at this time is the calculation of the Sample Agreements In Word, required `pro®tability' of the trade by Is A Of Purpose | Your Thomas Munne, a well-known `political economist', and Com- mittee of the Agreements Pdf Company. He used the ratio of the value of capital returned in Will | Art, commodities to the capital invested in them, the ratio of net selling price to Rental Contract - 8+ In Word, the buying price of commodities. This ratio underlay ``his famous theory that to be pro®table the East India trade required a return of 3.5 to 1'' (Chaudhuri, 1965, p. 67; Sainsbury 1964d, p. 249). Is A 1099 Contractor? (with? Various estimates of Rental - 8+ this. ratio by others also described what they meant by `pro®tability' (e.g., Sainsbury, 1964d, pp. 249, 351, 532; 1892, p. 376).

350 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. The court minutes noted in December 1623 that, to meet the demand for ``want of accounts'', ``The company require an & Trusts – Trusts, inventory of all their stock in India'' (Sainsbury, 1964c, p. 196). Rental Contract In Word,? The statement is just such an inventory of What Is A Statement Business capital, a summary of the major sources and uses of the capital of the Second Joint Stock, and its idea of surplus is the - 8+ In Word, cash and commodities returned over the capital advanced. Best Practices To Foil Skimmers Commission? The ®gure of ?4,074,840 3s.

5d. is Sample Agreements - 8+ Pdf described in the note as the sum of the distribu- tions to What Is A Statement the adventurers and Agreements - 8+ Examples Pdf, the estimated losses sustained from the Dutch for which no recom- pense had been received or could reasonably be expected. In other words, the estimated total value to which the capital of the shareholders would have grown with no Dutch actions. Project Plan - Apigram.com? This ?4,074,840 3s.5d. is the gross revenue the Sample Rental Agreements - 8+ Examples joint stock would have produced in a world of Practices To Foil Skimmers | Federal Trade Commission fair competition. Thus, the diˆerence of Sample Examples ?2,572,083 15s. 0d. is what the surplus would have been after recovery of the original capital (?4,074,840 3s. 5d. y ?1,502,756 8s. 5d.).

The diˆerence between the supposed net revenue of ?2,572,083 15s. 0d. and the total of the supposed losses and expenditure of ?2,384,243 0s. 0d.30 implies the Second Joint Stock made a consumable surplus of ?187,840 15s. 0d., which equals the diˆerence between the amount paid to the adventurers of ?1,690,597 3s. In Vector Illustration? 5d. and the capital of ?1,502,756 8s. 5d. initially sub- scribed and paid. The statement excludes planta- tions held by Rental Contract Examples the Dutch.

However, the last sentence appears to imply that the return to the investors, based on the surplus as stated, was gen- erous as there were no deductions for & Trusts – Trusts Legal Agreements losses from bad debts.31. 3.5. Accounting for con?ict. The Lawes required the Rental Contract - 8+ Examples In Word, appointment of two highly paid `Auditors generall' who were required to audit the accounts quarterly and check the rea- sonableness of the interest rate on Best Commission any borrowing, and, along with all the other auditors, check the reasonableness of all other expenses. Article WCXVII explained the most fundamental duty of the Auditors generall:

They shall have care of the generall accompts, to see that all the other accompts and parcels be fairely and truely entered into them by the Bookekeepers, and that they be prepared to Rental Contract deliver up a perfect Ballance of all the said accompts unto the What Is A 1099 Company, by the last day of June yearely (Lawes, 1621, p. 70). As in the nineteenth century, in the Lawes of the EIC `true' appeared to mean factual, and `fair' to mean unbiased (Bryer, 1998). The six `Auditors in the Court' elected by the generality were required, in the event of diˆerences found in Contract Examples In Word, Pdf, the accounts ``to examine and Plan - Apigram.com, search out the Truth, and to deliver their opinions unto the Court, or else to determine and end those causes which shall be referred unto them'' (Lawes, 1621, p. 68). One truth of interest was the value of ships returned from the Indies. The Orders that governed these valuations stressed fairness and the facts the `Just quantity and quality of every perticular thing' (Lawes, 1621, pp. 40±41) Committees to Appraise the Companies Ships which returne. CLXXXVII The Committees who shall be appointed with any others, to appraise the Companies Ships, from one Accompt to Sample Rental Agreements - 8+ another, shall proceed with care and diligence, that all thinges may be esteemed and valuedwith such skill, that neither party may have just occasion to Template Illustration complaine. CLXXXIX They shall for their better direction make use of the Booke of Inventories, for olde provi- sions and Stores appertaining to the Ships, which they shall appraise, and therein take notice of the just quantity and quality of every particular thing. However, regardless of the Lawes, Auditors for the generality, and two highly paid Auditors.

30 That is, the `loss by shipwrake in 8 ships', etc. (?384,000+?10,000+?25,877+?14,370+?22,000), plus the `losses. and damages done by Contract Agreements Examples In Word, Pdf the Dutch' (?1,036,000+?891,996). Sample Will And Testament? 31 Although this sentence could also mean the reverse, i.e. that any `bad debts' collected would add to the surplus, this is. inconsistent with their description as `losses'. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 351. Embed this document on your website. If you don't receive any email, please check your Junk Mail box.

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Il n'est plus forcément un héros héroïque, son parcours est souvent chaotique ce qui lui permet d'évoluer, il démarre parfois avec trois fois rien pour finir par atteindre la gloire absolue ( Bel-Ami ). Wills & Trusts Zealand Agreements! Le fait que ces personnages soit de plus issus du peuple facilite aussi l'identification. Sample Contract - 8+ Examples In Word, Pdf! L'apparition du antihéros, qui ne possède aucun talent particulier et ne se distingue en rien de la société nous est beaucoup plus proche qu'un preux chevalier sauvant des belles dames en détresses et tuant de terrifiants dragons. Statement Of Purpose For A Restaurant? Business! Nous pouvons ainsi dire que l'évolution du personnage romanesque a permis de faciliter l'identification du lecteur à celui-ci. 9 : Le Nouveau Roman : Les romanciers des années 50, ceux qui ont participé au mouvement appelé le Nouveau Roman ont remis volontairement en cause le personnage romanesque auquel ils ne croyaient plus. Contract Agreements Examples! Ils vivent avec le souvenir très récent de la seconde guerre mondiale qui a mis en lumière la faillite de l'humanité : dans cette perspective, le personnage n'avait plus aucune raison d'être plus humain qu'un homme soumis au hasard.

Le 17 Juin 2010. Bonjour, ta fiche m'a beaucoup aide pour mes rvisions. Master - Apigram.com! Cependant je crois que tu as un petit problme avec les sicles (par exemple le classicisme et Balzac c'est au 19e sicle pas au 18e). Sample Contract Agreements - 8+ Pdf! A par cela continu comme a, c'est un trs bon rsum! Le 17 Juin 2010.

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Some of the memorable advice in his ''Approach to Style'' section goes: ''Place yourself in the background; write in a way that comes naturally; work from Will And Testament Resume a suitable design; write with nouns and verbs; do not overwrite; do not overstate; avoid the use of Sample Contract In Word,, qualifiers; do not affect a breezy style; use orthodox spelling; do not explain too much; avoid fancy words; do not take shortcuts at the cost of clarity; prefer the Sample And Testament | Art Skills standard to the offbeat; make sure the reader knows who is speaking; do not use dialect; revise and rewrite.'' Talking about the In Word, Pdf surprising acceptance of ''The Elements of Style,'' he said: ''It's a funny little book, and it keeps going on. Occasionally I get irate letters from people who find a boo-boo in it, but many more from people who find it useful. The book is used not only in institutions of learning, but also in business places. Certificate - Stock Illustration. Bosses give it to their secretaries. I guess someone in the office has to know how to write English.'' About the Sample Pdf only one who had the ability to uphold that good advice was E(lwyn) B(rooks) White himself. 'She'd Run Out of Names' Of his name, Mr.

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His parents had moved there from Rental Contract Agreements - 8+ Examples In Word, Pdf Brooklyn, he later surmised, ''because Mount Vernon sounded tonier.'' After serving as editor in chief of The Cornell Sun, he worked for the United Press in New York for a year, became a reporter for The Seattle Times for two years, tried his hand in Will And Testament | Art Skills an advertising agency as a production assistant and copywriter, and Sample Contract Pdf then found his niche as a contributor to The New Yorker in 1927. Recalling his early tenure at the magazine, he said, ''The cast of characters in those days was as shifty as the characters in 1099 (with a floating poker game. Rental Contract Agreements - 8+ Examples In Word,. Every week the magazine teetered on the edge of financial ruin. It was chaos but it was enjoyable. James Thurber and I shared a sort of Certificate In Vector - Stock, elongated closet. Harold Ross fought with Raoul Fleischmann and Sample Rental Contract In Word, erected an impenetrable barrier between the advertising department and the editorial department. It was known as the Wills & Trusts – Trusts | New Legal Documents, Ross Barrier.'' Disguising North Brooklin.

A friend who visited Mr. Sample Rental Examples. White at home in Maine several years ago found him in Wills Zealand good spirits. He looked like his sentences: straightforward, yet elegant. ''Don't say I live exactly in North Brooklin or buses will show up - a few have already - loaded with schoolchildren and their teachers looking for 'Stuart Little,' 'Charlotte's Web' and 'The Trumpet of the Swan,' '' he said. ''Maybe you can say 'somewhere on the Atlantic Coast.' If you must, make the location the way the property appears on nautical maps - Allen Cove. That way no one will be able to find it except by sailboat and Rental Contract Agreements - 8+ Examples In Word, using a chart.'' So many letters from children are addressed to Mr. Sample Will And Testament | Art Resume. White (as well as to Stuart Little and Charlotte, his fictional creations) that Harper Row, his publisher, has a printed reply of Rental Agreements Examples In Word,, thanks and What Statement Of Purpose For A Business explanation from Contract Agreements Examples In Word, Pdf Mr. White. Part of his form letter goes: ''Are my stories true, you ask?

No, they are imaginary tales, containing fantastic characters and events. In real life, a family doesn't have a child who looks like a mouse; in real life, a spider doesn't spin words in Project Plan Template her web. In real life, a swan doesn't blow a trumpet. But real life is only one kind of life -there is also the life of the imagination. And although my stories are imaginary, I like to think that there is some truth in them, too - truth about the way people and animals feel and think and Sample Contract - 8+ Examples Pdf act.'' Sought Privacy in Maine.

After having lived in Manhattan in the 1920's and Certificate Illustration 1930's, Mr. White and his wife, Katharine, sought privacy in Maine. They bought the roomy old farmhouse in Sample Rental Contract - 8+ Examples In Word, 1933 and lived in it almost continuously beginning in 1938. Their lives were linked with The New Yorker, where they first met in 1926. He said that Katharine Sergeant Angell was considered ''the intellectual soul'' of the magazine, serving as fiction editor and encouraging many gifted writers. They were married in 1929.

Mr. White later said, ''I soon realized that I had made no mistake in my choice of a wife. I was helping her pack an – Trusts Documents, overnight bag one afternoon when she said, 'Put in some tooth twine.' I knew then that a girl who called dental floss tooth twine was the girl for me.'' They were married for 48 years, and Mr. White never quite got over Examples Pdf her death in 1977. When her book, ''Onward and | Art Skills Upward in Rental Contract - 8+ In Word, the Garden,'' based on her New Yorker pieces, came out in 1978, with an introduction by him, he wrote, ''Life without Katharine is What For A | Your no good for Sample Rental Contract In Word, Pdf me.'' Until illness slowed him down, Mr. White usually rose at 6 in the morning, started the wood fire in the black four-lidded kitchen stove, checked the action in the birdfeeder dangling outside the living-room window of the To Foil Trade Commission 19th-century farmhouse and Contract Agreements - 8+ Examples Pdf peered with a Maineman's eyes at the broken clouds. Prose Produced by Hand. When the sun broke through without advance notice, the And Testament | Art Resume pencils, pens and typewriters (the portable one down at the boathouse, the upright Underwood in the workroom) went into action.

Mr. White turned out some of the most moral, living prose produced by Rental Contract Agreements Pdf, hand in the country. Even in Wills | New Legal Agreements speaking, Mr. White seemed to have the Sample Rental Contract Agreements In Word, Pdf right phrase at hand. Best To Foil Skimmers | Federal Trade Commission. Fiddling with a thick log in the fireplace, he made it flare up quickly - more a countryman's than an Sample Agreements - 8+ In Word, Pdf author's fire. Mr. White liked to sip a vermouth cassis before lunch. Wills & Trusts Zealand Legal Documents, Agreements. ''It's a French taxi-driver's drink,'' he said. Walking with a visitor over to the general store, he took a bottle of orange juice to the counter. ''Hi, Al,'' he said to the proprietor. ''Hi, Andy,'' the proprietor replied, and at the same time handed him a copy of the local paper, The Ellsworth American, published by his longtime friend J. Rental Contract Agreements Examples In Word, Pdf. Russell Wiggins. Now and then, he would contribute a letter or essay to the paper. Driving on Certificate Template a few miles, he stopped at the boatyard run by his son, Joel, a naval architect from M.I.T., and studied the small boats jiggling on the windy waters. In a cavernous boatshed, he climbed aboard the 19-foot sloop Martha, named after his granddaughter, which his son built for him.

He sailed these waters, with friends and family, most of his life. He pointed to the carved dolphins, four on Agreements - 8+ Pdf each side of the bow, that he designed and decorated in gold. Like Louis the trumpeter swan in What (with his book ''who thought how lucky he was to inhabit such a beautiful earth,'' E. B. White was on the side of good luck and Rental Contract - 8+ Examples In Word, Pdf the angels. Fondness for Geese. Back at Allen Cove, he spotted the geese on the pond below the What Is A 1099 (with farmhouse and barn. He picked up some apples and waved them aloft, inviting the Rental Contract Agreements - 8+ Examples geese to Best Practices Gas Station Skimmers | Federal Trade Commission have a snack before dinner. Rental Agreements Pdf. ''Geese are the greatest clowns in And Testament | Art Resume Skills the world,'' he said. ''I wouldn't be without them.'' To followers of Mr. Sample Agreements - 8+ Examples In Word,. White's work, his Maine home was historic literary territory. The barn inspired many of the characters in his stories for children. In a corner of a cellar window a spider spun a web but, he said, it was a different species from the large gray spider that lived here with Wilbur the What Is A 1099 Contractor? pig in ''Charlotte's Web.'' In his small gray boathouse facing the cove, he wrote ''One Man's Meat,'' most of ''Charlotte's Web'' and, he said, ''10,000 newsbreaks.''

These are the satirical and humorous observations that round off the columns in almost every issue of The New Yorker. Although uncredited, they bore the White imprint for many years. Their headings became part of the language: ''Neatest Trick of the Week''; ''Go Climb a Tree Department''; ''Letters We Never Finished Reading''; ''Our Forgetful Authors''; ''Funny Coincidence Department''; ''Wind on Capitol Hill.'' 'Holding Down a Job' Until recently, The New Yorker sent him a package of news items every week. ''I like doing the Sample Agreements Pdf breaks because it gives me a feeling of holding down a job and affords me a glimpse of Certificate Of Excellence Template - Stock, newspapers all over - 8+ Examples Pdf the country,'' Mr. White said. ''I turned in my first one 50 years ago.

Everybody in the shop used to do them. One day I got a call from Resume Harold Ross asking where I was. I said I was home with the chicken pox. And he said, 'I finally get someone who can do these breaks, and he gets the chicken pox.' '' For his contribution to American letters, Mr.

White was awarded the National Medal for Literature in 1971. In 1963, President Kennedy presented him with a Presidential Medal of Freedom. He was elected to the 50-member American Academy of Arts and Letters and, in 1973, received its gold medal for essays and Sample Contract - 8+ Pdf criticism. Plan - Apigram.com. In 1978, he received a special Pulitzer Prize for Rental Agreements - 8+ the body of his work. Two years ago, after he had begun to slow down, he typed, with his usual good humor, a long letter to a friend: ''I have a first degree heart block, have lost the Plan sight in my right eye because of a degenerated retina, can't wind my wrist watch because my fingers have knuckled under to arthritis, can't tie my shoelaces, am dependent on seven different pills to stay alive, can't remember whether I took the pills or didn't. ''On the other hand, I am camped alone, here at Bert Mosher's Camps on the shore of Great Pond which I first visited in 1904; I have my 15-foot green Old Town canoe with me, which I brought over on the top of Sample Rental Pdf, my car; I sat out a New England boiled dinner this noon by anticipating it with martinis and cheese-and-crackers before walking up to the farmhouse, and after dinner (or lack of same) went fishing for bass in my canoe. ''There is Best Practices To Foil Skimmers Trade Commission a certain serenity here that heals my spirit, and Contract - 8+ Pdf I can still buy Moxie in a tiny supermarket six miles away. Moxie contains gentian root, which is the path to the good life. Is A 1099 Contractor? (with Pictures). This was known in the second century before Christ, and it is a boon to Sample Rental Agreements - 8+ Pdf me today.''

In addition to his son, Joel, of Brooklin, Me., Mr. White is survived by two stepchildren, Roger Angell of Of Excellence, Manhattan and Nancy Stableford of Easton, Pa.; nine grandchildren, and 12 great-grandchildren.