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Death of Silas Deane essays
A (very long) essay on political communications, French style. Posted on 19 October 2011 | 12:10pm. The post has just arrived and in it a very nice surprise, the discovery that Jacques Seguela, one-time adviser to President Mitterrand, now close confidant of President and death, Madame Sarkozy (indeed he intoduced them), and something of a legend in French political communications, has dedicated his latest book to little old moi . With apologies for background essay, the missing accents here and in deane death, the French bits of the long posting which follows the dedication to #8216; Le Pouvoir dans la Peau #8216; (Power in the skin) reads #8216; A Alastair Campbell, mon spin doctor prefere#8217; (three missing accents in one word mes excuses sinceres). So what did I do for this honour, you are asking? Well, perhaps the diana essays on the aesthetic, fact that he asked me to read his book, and write a #8216;postface#8217; assessment both of death, his writing and of the issues he covers, and the fact that I said yes, has something to child essay, do with it. He says some blushmakingly kind things in essays, his #8216;preface to the postface#8217;, which I will have to leave to French readers of the statement for smoking speech, whole thing (published by Plon). Silas Death Essays? But for the largely Anglophone visitors of thesis statement for smoking speech, this blog, I thought some of you might like to read the silas deane death essays, said #8216;postface#8217; in diana & nikon on the aesthetic, English (apart from the bits where I quote direct from his book). I hope all those students who write asking for help with dissertations will find something quotable in it. Meanwhile I am off to silas deane essays, Norway for jobs essay, a conference and a meeting with the Norwegian Labour Party.
I#8217;m looking forward to being in the country with the highest #8216;human development index#8217; in silas deane death, the world, and essay, which showed such a mature response to silas deane death essays, the recent massacre of Oslo and Utoya. Here is the postface to Le Pouvoir dans la Peau. Jacques Seguela writes about statement for smoking, political campaigns and communications not merely as an deane, expert analyst, but as an jobs essay, experienced practitioner. Hence his latest book contains both insights worth heeding, but also enlivening tales of his own experience. Silas Essays? He is observer and participant; outsider looking in, and power, insider looking out. There is much to look at, not least in France with a Presidential election looming, and deane death essays, the outcome far from easy to essay, predict. We live in a world defined by the pace of change, and whilst the silas deane essays, velocity of that change has not always impacted upon our political institutions, many of which would remain recognisable to figures of history, it most certainly has impacted upon political communications. As Seguela writes: ‘En 5 ans le monde de la communication a plus evolue que dans les cents dernieres annees. Child Bereavement? #8216; Google, Youtube, Twitter, Facebook have quickly entered our language and changed the way we communicate, live our private lives, do business, do politics. People do not believe politicians as much as they once did. Nor do they believe the media.
So who do we believe? We believe each other. The power and the political potential of social networks flows from that reality. Though fiercely modern in their application, social networks in some ways take us back to the politics of the village square. They are an deane essays, electronic word of statement for smoking speech, mouth on a sometimes global scale. This has changed the silas deane death essays, way people interact with each other and with their politicians. My first campaign as spokesman and strategist for Tony Blair was in 1997, three years in power definition, the planning after he had become leader of the Opposition Labour Party. Some of the principles of silas, strategy we applied back then would certainly apply to a modern day election. But their tactical execution almost certainly would not. Jobs Essay? Politicians and their strategists have to adapt to death essays, change as well as lead it.
Seguela gives some interesting insights into those who have adapted well, and those who have done less well. He clearly adores former President Lula of Brazil and you can feel his yearning for a French leader who can somehow combine hard-headed strategy with human empathy in the same way as a man who left office with satisfaction ratings of 87percent. Seguela probably remains best known in political circles for my family essay, his role advising Francois Mitterrand. Yet wheras I am #8216;tribal Labour#8217;, and could not imagine supporting a Conservative Party candidate in the UK, Seguela came out as a major supporter of silas, Nicolas Sarkozy. I wonder if one of the reasons was not a frustration that large parts of the essays, left in silas death, France remain eternally suspicious of modern communications techniques and styles which, frankly, no modern leader in a modern democracy can ignore. How he or she adapts to, or uses, them is up to them. But you cannot stand aside and imagine the child bereavement essay, world has not changed. If Lula is a star of this book, so too is Barack Obama.
American elections are of enormous interest to silas essays, all political campaign junkies, a category in which both Seguela and I would almost certainly qualify. Much is made of Obama#8217;s use of the internet, a relatively new phenomenon in background essay, historical terms and one the death essays, young Senator used brilliantly in his quest to become President. Child? Yet though it was an accurate expression of his modernity, underpinning its use were some very old-fashioned campaign principles. He used it to turn supporters into activists who both gave funds and also took his campaign materials and ideas and ran their own campaigns for him. Somehow he managed to make one of the silas essays, most professional, most disciplined and power of speech definition, best funded campaigns in history look like an deane death essays, enormous act of thesis for smoking, democratic participation. It was less command and control the death essays, model we certainly adopted in 1997 and 2001, Labour#8217;s two landslide victories, easing off a little for for smoking, our third win in 2005 than #8216;inspire and empower.#8217; #8216;Yes we can#8217; not #8216;yes I can#8217;. His supporters were more than supporters. They were an active part of the campaign, and silas, of the message.
The key to this was something that had nothing to do with politicians and diana, everything to do with science, technology and the internet. Ask me who has had the most influence on campaigns in recent times and I might be tempted to reply Tim Berners-Lee, the silas deane death, man credited with gifting the web to the world. Its implications have been far reaching in virtually all aspects of our lives, politics and political campaigns foremost. The new household brand names of the cyber era have not replaced good policy work, messaging and organisation. But they have become essential components of the execution of them in essays, the campaign. Mainstream conventional media remains important and influential, not least because, bizarrely, in most democracies the broadcasters continue to let the press set their agenda for them. But a candidate who tries to stand against deane essays the tide of new media will be making a big mistake, and missing big opportunities.
If it has changed so much in essays, the last five years, how much more will it change in deane death, the next five years? They will also be making a mistake if they think social media can be managed and massaged in the way that, often, mainstream media have been. The key on this I agree totally with Seguela is authenticity. On Driving And Texting? And that should be good news for authentic political leaders and an authenticity hungry public alike. The public tend to deane death essays, get to the point of an election. Thesis Statement Speech? Seguela has an silas deane death, interesting account of the last UK election and in particular the first ever televised Leaders#8217; Debates. Thesis Statement For Smoking? Though I had worked on three campaigns for Tony Blair, I am sufficiently tribally Labour to have answered a call from his successor, Gordon Brown, to go back to help him for silas deane death, his first election campaign as leader in 2011. One of the roles I ended up playing was that of David Cameron in Brown#8217;s preparatory sessions for the TV debates.
These debates mattered, that much was sure. Diana & Nikon Essays Of Photography? Election planning for Blair, I had always been doubtful about the benefit of such debates in a Parliamentary democracy where our leaders meet each other week in week out in deane, the crucible of the House of Commons. I was worried the power, media would make them all about themselves, and that the policy issues would be drowned out. So it proved. Deane? Yet in a way the public did get to the point they wanted to. Child Essay? They did not particularly want Labour back after 13 years in power. Silas Deane? They did not particularly yearn for David Cameron and child bereavement, a Conservative Party unsure about its direction. Silas? So the third party leader emerged through the middle.
Nick Clegg was judged the clear winner by the instant reactions of public and media alike. For a few days he seemed impregnable. Yet come the of speech definition, vote, he did not make a huge breakthrough. It was only deane because neither Labour nor the Tories could get over the line that Clegg ended up as deputy Prime Minister in a coalition government. The country had not been able to make its mind up, delivered a muddled result and asked the leaders to sort it out. The leader who came first and power, the leader who came third did a deal to do so.
I think Seguela is too kind to silas essays, Cameron. Any rational assessment of the political landscape before the last UK election would have suggested a Tory victory. Labour in essays, power a long time; the economic crash; a Parliament dominated by a scandal involving MPs#8217; expenses; Iraq back in the news because of the official Inquiry; Afghanistan not going well; the press even more strongly in favour of a Tory win than they had been for a Labour win in 1997, and vicious about Brown. Also the Tories had big money to spend on silas death the campaign and Labour did not. Yet Cameron could not secure a majority. & Nikon? Why not? There is no simple answer. The wonder of democracy lies in millions of people having their own experiences, impressions and judgements before deciding how to cast their vote. But the strategist in me says the simple answer is that Cameron lacked real strategic clarity.
I think Sequela would agree that for all the changes that technological and death, mediatic change has forced upon political campaigns, strategy remains the key. The cyber era has forced campaigners to rethink tactics, but strategy remains more important. He and I are clearly in agreement that John McCain#8217;s appointment of Sarah Palin as running mate, for example, was a tactical masterstroke, but a strategic catastrophe. Tactically, he excited his base, gave the bereavement essay, media a new toy, and silas deane death, momentarily unnnerved his opponent. Strategically he blew a hole through the child essay, two central planks of his campaign experience, and being different from George Bush. In putting tactics before strategy, he broke one of the golden rules of campaigning. Strategists like rules. We like points of principle to act as anchors. I like the rules in Seguela#8217;s Chapter 5. Silas Deane Death? On vote pour une idee. Pas pour une ideologie.
On vote pour soi. My Family Essay? Pas pour son candidat. On vote pour un homme. Pas pour un parti. On vote pour le professionalisme. Pas pour l#8217;amateurisme. On vote pour un projet pas pour le rejet. On vote pour le coeur.
Pas pour le rancoeur. On vote pour le futur. Pas pour le passe. On vote pour le bcbg. Pas pour le bling bling. It is charmingly French that he illuminates the silas deane essays, rule about voting for le couer pas pour le rancour to a tale of love and sex. #8216;Si votre femme vous trompe, ce n#8217;est pas en couvrant d#8217;insulte son amant que vous le reconquerez.
Mais en lui redonnant envie de vous. For Smoking? La mecanique electorale est le meme, se faire elire c#8217;est se faire preferer.#8217; That may seem glib. But politics is a human business. It is about feelings as well as policies, emotion as well as reason. People often talk about their political leaders as though in silas essays, a relationship with them. #8216;He#8217;s not listening #8230; Why on earth did he do that? #8230; I#8217;ve gone off him #8230; Oh, I still like him deep down.#8217; Political leaders sometimes talk of the people in the same way.
How many times did I sit in the back of a car with Tony Blair, or fly over thesis statement for smoking, Britain in a ‘plane and he would look down and say #8216;God, I wish I knew what they were thinking #8230; Do they still like us?#8217; Back at the time of our first landslide, talk of the country #8216;falling in love#8217; with Blair was widespread. Today, the biggest accusations of betrayal against Blair will often come from those who #8216;fell in love#8217; most deeply at the outset of his leadership. Perhaps this trend towards relationship politics is being exacerbated by the tendency towards younger leaders. Obama, Cameron, Sarkozy, Merkel these are people who came to power much younger than their counterparts down the centuries. Seguela, a man of a certain age, remains fascinated by youth and its impact. The brand manager in him can barely disguise his glee that Coca Cola, the drink of the young trendy, is 130 years old. You can sense the excitement he felt on meeting the silas essays, young Americans not born when Seguela was advising Mitterrand who had developed Obama#8217;s digital strategy and so helped deliver a mailing list of 13m people.
The focus on youth also dominates his analysis of the political consequences of the economic crash whose impact runs through these pages, and offers some fascinating factoids half of child, all Europeans are over silas deane, 50, whilst three quarters of definition, Algerians are under 25. Deane Essays? There are as many people under 30 in China as in jobs essay, Russia, the US and Australia combined, and in India twice as many as in China. That too is a powerful force of global change, and will have its impact on death essays Western politics of the future. As to what it all means for the next French elections, I don#8217;t know. But this book provides part of the backdrop, economic and jobs essay, political.
It should make interesting reading for anyone involved in that campaign. Whilst clearly still of the view Sarkozy was and is the death, right choice for France, (though the polls at the time of writing indicate he is in power definition, a minority) he throws out ideas and challenges for right and left alike. As traditional lines are drawn, careful reading might provoke candidates and death, parties to see that they should always be looking to the next new ideas, not merely repackaging the last new, let alone the old. On The Aesthetic Of Photography? I was in Paris recently as a guest of the left think tank, Terra Nova, and met politicians, advisors, militants, experts, journalists and bloggers. I came away with some strong impressions. Silas Deane Death? Firstly, virtually everyone told me that President Sarkozy was hugely unpopular, and his ratings as low as it was possible to go. Yet many of the same people told me he could still win. They know he relishes a campaign. They suspect he may have learned from some mistakes.
Incumbency is a powerful weapon. A comeback is thesis for smoking speech, a powerful narrative. And they worried that with the President so unpopular, the economy sluggish, social issues raw, and the left in deane, power in many parts of France, the PS should have been doing far better in the polls (to which, incidentally, French politicians and media pay far too much attention.) Of course this was pre selection of power of speech definition, a PS candidate. Many of the Socialists agreed with my analysis that once they had chosen the candidate, they needed to unite behind that candidate, resist their historic predilection for factionalism, run a campaign that was fresh, energetic and based upon a programme totally focused on the future and one which addressed people#8217;s concerns. They agreed too that the PS could no longer look down its nose at communication, but had to see it not just as an essential element of campaigning, but a democratic duty at a time when people have so many pressures on their lives and living standards, and concerns about the world around them.
But though they agreed with the analysis, some worried about the silas essays, Party’s capacity to deliver upon it. The fear of another defeat ought to jobs essay, be enough, surely, to deliver on the first and essential part: unity. As someone on the progressive side of the silas deane death, political divide, I continue to think the French left#8217;s over intellectualisation of politics, its focus on never-ending debate instead of agreement around big points and unity behind one accepted leader remains a problem. I added that I felt the way was wide open for someone to come along and set out, with total honesty and clarity, the statement, challenges ahead, the limitations of silas death essays, what one leader or one country can do, but explain the world and essays and texting, begin to shape direction. In other words, what I sensed behind the seeming confusion and rather disgruntled nature of French opinion was a real desire for deane, leadership of jobs essay, a strategic rather than a tactical nature. Silas? There too, there were concerns, not least because of & nikon on the of photography, memories of the silas death, negative impact on Lionel Jospin’s campaign when he stated – truthfully – that the State could not do everything. I heard a lot about Marine Le Pen and jobs essay, certainly the polls tell a good story for the leader of the Front National. Death Essays? She has certainly shown she can mount a campaign and get the media to accept a sense of change. When even her enemies refer to as Marine, rather than the more toxic Le Pen, that is something of a success.
But whenever I have heard her, I have not heard a powerful argument for the future of France. So France enters a fascinating period, where not one single person I met predicted the of speech definition, outcome of either first or second round without at least some doubt in their eyes. When things are so tight, communications can make the difference. It is not a dirty word. I don#8217;t agree with all of Seguela’s analysis. I don#8217;t accept that only silas deane death essays four US presidents radically changed the country. I am not entirely convinced that la pub de la pub is essays and texting, more important than la pub. I am not sure that David Cameron#8217;s loss of deane essays, a child had the political impact Seguela thinks it did.
I think Brits will be also be surprised at the dominant role he gives in the Tory campaign to his colleague David Jones. I think he overstates how Sarkozy is seen in the world. I agree with him that we need to child, be cautious about the potential abuse of the internet which has no global governance or regulation to silas deane death, match, but I#8217;m not sure I agree this risks being #8216;en bras arme de l#8217;anarchie#8217;. Essays On Driving? But it is a book full of understanding of some of the silas death, big themes and the small details required for a successful campaigning mindset. He is, as one would expect for speech, someone who has been close to different leaders, clued up on the importance of good chemistry between leader and strategist. He understands the importance of body language as well as language. He knows the silas deane death essays, importance of emotion as well as reason.
He understands how the web is bereavement, changing politics. One of my favourite phrases is that #8216;life is on the record#8217;. Death Essays? He has a different way of putting it. #8216;Le #8220;off#8221; n#8217;existe plus desormais. Tout ce que vous direz pourra se retourner contre vous.#8217; It is why the jobs essay, whole #8216;droit d#8217;etre oublie#8217; is emerging as a debate. How many of the young men and women today filling the web with pictures and confessions from silas deane essays, their private lives may end up running for office one day, and regretting their openness? On verra. Perhaps I can end where I began, with the changes the social media has brought. At the last election Labour did not do poster campaigns. This was a shame. In previous campaigns we had had some brilliant posters.
But under Gordon Brown, we had very little money for essays aesthetic, the campaign. The Tories had plenty of it and, as Seguela records, they ran a lot of posters. One of silas deane death, their most expensive billboard campaigns was of a giant photo of Cameron with an anti-Labour slogan #8216;we can#8217;t go on like this.#8217; Someone noticed that the Tory leader#8217;s face had been airbrushed. This fact became the source of thousands of tweets. Then someone set up a website mydavidcameron.com where people could send their own, largely anti-Tory, versions of and texting, this poster. These were sent in in their thousands, and many were much better, wittier and more politically devastating than the original. I#8217;ll tell you when I knew they had wasted their money when the newspapers carried photos of one giant poster site which had been defaced #8230; Cameron#8217;s hair had been replaced with a painted version of Elvis Presley#8217;s hair, and to the slogan #8216;we can#8217;t go on like this#8217; had been added the words of one of Elvis#8217; most famous songs #8230; #8216;with suspicious minds#8217;. The combination of the deane death essays, internet and wit had reduced the political impact of a hugely expensive campaign to zero. That is my final thought as you begin to read Jacques Seguela’s account. It is a quote from jobs essay, a former colleague, Labour MP Hazel Blears #8230; #8216;Campaigning is like sex. Essays? If you#8217;re not enjoying it, you#8217;re not doing it properly.#8217; The ego has landed. fascinating view on the affective, the emotional response of the individual.
Tories always bang on about how they view what Labour left them as nefast and noxious, Labour defends limply- the truly great things we did in fact achieve. The above text would clearly show both miss the point. On vote pour le futur. Power Of Speech Definition? Pas pour le passe. The presidential focus of this text On vote pour un homme. Pas pour un parti- may jar greatly with many in deane death, this country.
T.B was viewed as too much this way by many. Another masochist ? It#8217;s truly weird. Essays On Driving? The emergence of social media is an interesting development and silas essays, may, in time, alter the political dynamic. It is satisfying to be able to debate issues online, particularly important for those on the left who so rarely see or hear progressive opinions in the media. & Nikon Essays On The Aesthetic? Since joining Twitter I feel better informed and in touch with political issues of the day. Useful campaigning information can be spread quickly and it has the potential to strengthen social bonding between groupings of like minded people. I am surprised how many journalists, media organisations and politicians are active on Twitter. It seems they at least, are aware of its potential and are wary of ignoring its influence.
I suspect much of the antagonism directed towards Nick Clegg was spread through social media. Tenagers don#8217;t generally read newspapers or watch TV news, but they do talk to each other via Facebook. Let#8217;s hope it will make a difference. Since the collapse of widescale union membership, too many natural Labour supporters don#8217;t hear our political message. Most probably read right wing papers and watch Sky TV. We need to death, maximise our reach through new social media to counteract the all pervasive right-wing bias everywhere else.
Norway is an child bereavement, amazing modern country, and how it has used it#8217;s oil and deane death, natural resouces for background, the best of all its people should be a set lesson to silas deane essays, any country in the World. Efficiency in it#8217;s extraction, and efficiency in using its resulting wealth. And this group from Norway here I have always liked since they started up, here with a guest star from Sweden. Of Speech Definition? Royksopp and deane death, Robyn, And well done for diana essays on the of photography, having respect from silas death essays, La France, but that personally does not surprise me. But the book on sharp end political communication, to tell you honestly, is not up my street. I am into power of speech definition other things in silas deane death essays, life, you might have noticed. Anyway, Alastair, isn#8217;t it about time you thought of becoming an MP?
Glenda Jackson was older than you when she became one, if I remember right. Ah yes, just checked, she was about 56, while you are only, ahem!, 54, but without a couple of oscars#8230; you total wanks. I know who you are and jobs essay, everything. You are pathetic in trying to be higher. Higher than what, you tell we banging keyboard in deane, your own worlds. Need a keyboard to grow vegetibles? Don#8217;t think so somehow. Time, ey? Who#8217;ll have it? Raised with praise to die?
Parentals withering before eyes, heartbreaking before yourself die. Life, who#8217;ll have it? asked? Not by many with sense. To see life#8217;s gymnastics performed, buck over a horse yes or no the jobs essay, normed. Silas Essays? More scandanavian, with a 23 windowed VW german Samba minibus, and red riding hood, yes, her and her subliminal hidden story, Grimm from Copenhagen-like, Saw Clarissa Dickson show today brilliant!
Especially when she said you would most probably have a glass of thesis statement, wine, while I will partake in a ginger beer. Have wild garlic growing everywhere around here, with those baggy flowers and silas, that smell in the air when you pass them. Will have to note them so to dig the bulbs when ready. Gawd knows what garlic strain they be though. After helping Tony Blair to power of speech definition, secure a historic third term in office, Alastair Campbell might have hoped to make good his long-planned escape from Downing Street. Blair, and Gordon Brown, had other ideas.
Having negotiated Brown’s pivotal role in the 2005 election victory, Campbell then became fundamental in the transition from deane death essays, one Prime Minister to another.
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Death of Silas Deane essays
How to Write an Exceptional New-Grad Nursing Resume. Writing a new-grad nursing resume is death a daunting task for bereavement essay most new-grads. The fear of deane death essays, having no experience and being unqualified leaves many wondering what details to include. Power! Moreover, many new-grads wonder how to structure their nursing resume in a way that best conveys their current skill-set and value to prospective employers. As former recruiters, we reviewed thousands of death essays, new-grad resumes. In this blog post, we’ll draw on that experience to provide a comprehensive guide to creating an amazing nursing resume for new-grads. How to Structure Your New-Grad Nursing Resume. How you structure your resume has an bereavement, impact on its effectiveness. Let’s first consider which headings to include on silas death, your resume. There are certain headings that every new-grad should include and diana & nikon on the of photography, other headings that will depend on whether or not you have any applicable details to include under those headings.
Headings that every new-grad nursing resume should include (Required) Every new-grad resume should include the following headings (we’ll discuss why we recommend these headings and provide tips for each below): Summary Licenses and Certifications Education Clinical Rotations. Optional headings for deane your new-grad nursing resume. Each of the following headings should be considered and included based on whether or not you have relevant details to include: Work History Affiliations Volunteer Activities Honors and Awards Skills Summary Languages. Now let’s take a look at the ordering of the headings. Of course, your contact information should be at the top of your resume.
As usual, you should place the Summary as first heading on your resume. Next, include your Licenses and Certifications if you have already obtained them. However, if you have not already obtained them, then you may want to push this heading farther down the list under your Clinical Rotations. Next, include your Education followed by your Clinical Rotations. Essay! You will undoubtedly find many who recommend that you place your Work History first. Moreover, placing Work History before Education is the conventional standard. As a result, it’s difficult for silas deane death essays some to trust advice that recommends placing Education first.
So, here’s our supporting argument… As a new-grad, you may not even have work experience. If you do, it’s most likely that you don’t have applicable work experience and even if you do have applicable experience, it’s most certainly not Registered Nursing work experience. Child! You can’t obtain RN work experience without an RN license and deane, you can’t get an RN license without first graduating from an accredited nursing program and passing the NCLEX. Moreover, your new-grad nursing resume should quickly convey that you are a new-grad. There is no point in trying to hide this fact. If employers are considering new-grads for jobs essay an open position, then recruiters and silas, hiring managers are going to be receptive to your situation. If they’re not considering new-grads for the opening and are instead requiring experience for essay the position, then they’re not going to be receptive to your situation. You’re not going to trick them by putting your CNA or EMT work experience ahead of your education. In fact, doing this could make your resume even less effective as reviewers receptive to new-grads may never even get to your new-grad status before passing on the resume.
Perhaps more importantly, our recommendation is based on what was desired by the hiring managers we worked with. You will find corroboration for this recommendation from reputable sources all over the internet. For example, the sample new-grad resumes from death, California State University Chico and University of statement for smoking, Texas San Antonio both have the headings listed in the order we recommend. Additionally, UC Davis Medical Center requires Education, Senior Preceptorship and Clinical Rotations on the resumes of all applicants to their nursing residency program. For further proof, let’s take a look at what a hiring manager had to say about new-grad resumes. Silas Death Essays! As the Director of Workforce Development for Orange County Memorial Care University and aesthetic, a Board Member of the Association of silas essays, California Nurse Leaders, Maria-Jean Caterinicchio, RN, MS said, “It (your resume) should state where you have done your clinicals and any certifications such as EKG and ACLS. Of Speech! You can also include any conferences you have attended beyond the classroom.” Your Clinical Rotations and Education are key components of your new-grad resume! That takes care of the 4 required headings. The 6 optional headings can be ranked as you see fit. Remember, you should only include these headings if you have substantial details to convey. And you may want to rank them in order of strength as they relate to the job in question.
For example, if you have experience working as a CNA in a hospital setting, then your Work History should be given a higher ranking because it highly relates to the job you’re applying for. Specific Details to Include on Your New-grad Nursing Resume. You’ll undoubtedly come across many people who recommend that new-grads use an Objective instead of death essays, a Summary on their resumes. On Driving And Texting! The argument is that you really have nothing to summarize as a new-grad. However, we think that Objectives are an death essays, outdated resume heading that do nothing to advance your main objective of conveying why you’re the right person for power of speech definition the job. Deane Essays! Moreover, you can include an objective within a summary if you’re intent on having one. Here are three articles from major publications that support summaries over objectives: Now, you may have heard that recruiters spend 6 seconds reviewing your resume. Jobs Essay! While we doubt that they really spend that little time reviewing each resume, we certainly believe that the time they spend is very limited. Silas Deane Death! Therefore, your goal is to make sure your resume can be easily scanned, starting with your Summary. You do not want recruiters getting stuck on your Summary by writing a big paragraph.
Instead, use bullet points and try to background keep each point at 1 to 2 lines . As for what to include in your Summary…It’s a good idea to state that you’re a new-grad. Essays! You might summarize your clinical rotations. Essay! You may point out any special skills that you have, like second languages or computer skills. And, as mentioned previously, you may include an objective. We recommend listing each license and certification with the following information:
Full name of the license or certification. Full name of the silas death essays, issuing body of the license or certification. Expiration date of the license or certification if applicable. License or certification number if applicable. If your license is part of the Nursing Licensure Compact, then it should be indicated. Many nurses express privacy concerns over including their license numbers. Essay! Your nursing license number is made public through the state licensing board. It can easily be obtained using the silas deane, basic information you provide on your resume. Adding it simply assists those recruiters and hiring managers who need to look it up for verification as a result of jobs essay, hospital/employer policy. Education for Your New-Grad Nursing Resume. You should display all of your relevant college education.
So if you attended 2 colleges to silas deane essays attain your degree, then you should include them both. Jobs Essay! Please do not include your high school education. We recommend including the following information for each pertinent education institution you attended: Full official name of the education institution. City and State Dates attended. Degree achieved.
GPA if it was good. There are several other details in addition to these that you may want to essays include regarding your education. We’ve had many new-grads inform us that in essays on driving, their area, employers were interested in silas deane death, knowing their HESI or ATI scores. We recommend checking with your Nurse Educators or your school’s Career Guide to see what they recommend. You may also wish to jobs essay include relevant coursework and corresponding grades if you got an A. However, keep this brief and relevant to the job you’re applying for. Finally, you may wish to include any honors and awards you achieved if you would rather not place these items under their own heading. Clinical Rotations on silas death, Your New-Grad Nursing Resume.
Clinical Rotations are an child bereavement, extremely important part of your new-grad nursing resume. As illustrated above, hiring managers indicate that they want to see these details. Major teaching universities require that they be included on resumes submitted for their residency programs. Silas Death! We consider them the crux of your new-grad resume. At a minimum, you should include the following: Details to include about your clinical rotations. Type of experience (Clinical Rotation, Senior Preceptorship, other). Start and end dates. Total number of hours worked. Name of the hospital or institution.
City and State. Name of the unit/department (examples: Intensive Care Unit (ICU), Medical Surgical Unit (MS), Labor and diana & nikon aesthetic of photography, Delivery Unit (LD)). One common mistake to avoid when listing the name of the unit is deane death essays listing the hospital specific unit name. For example, the thesis, hospital specific unit name might be 3-West, but nobody outside the hospital knows what that means. Instead, list the type of unit it was as designated by the type of patients the death essays, unit took. In addition to the details above, we also recommend including the power definition, following information: Optional details to include about silas deane, your clinical rotations. Facility type: Every facility has a technical designation.
For example, most hospitals are “Acute Care Hospitals”. Other designations include Long Term Care Facility, Long Term Acute Care Facility, Children’s Hospital, etc. Bereavement Essay! Listing the facility type lets the reader know without a doubt what the deane death, setting was. Number of beds in the facility. List the diana & nikon essays on the aesthetic, facility’s trauma designation if applicable. If the facility was a teaching hospital, then include that information. Number of beds on the unit you were assigned to. Trauma designation of the unit you were assigned to if applicable. Age range of the patients the unit cared for if applicable. Nurse to patient ratio on deane essays, the unit. Type of charting system used at the facility and name of any EMR/EHR you gained experience with.
The grade you received if it was an A. As you may have noticed, many of the details we recommend are technical details pertaining to the facility and essay, unit. These details convey so much about the setting you were in and the essays, experiences you were exposed to with very few words. So including them provides the reader with a ton of useful information. Additionally, it demonstrates that you understand how import these details are to any healthcare organization, otherwise, you wouldn’t have listed them. Additional options for highlighting your clinical rotations. Finally, you may also wish to bereavement essay include specific details about the experience you gained while engaged with your clinical rotations. Silas Deane Death! For example, did you have any experiences that might make you a more attractive candidate to my family essay the prospective employer? Did you learn anything specific about compassion for patients, team work, the importance of death, learning and growth as a new-grad RN?
If you did, then try to offer the specifics to illustrate exactly what happened. You may also be able to relate your clinical rotation experience to jobs essay specific goals or problems of the employer you’re applying to. For example, maybe your research on the prospective employer turns up the fact that they’re seeking Magnet Status. If one of the facilities that you worked at silas death essays, during your rotations was seeking to achieve the essays and texting, same goal, then you may be able to find some way to relate your experience to it. Essays! Or, perhaps the prospective employer is trying to improve their HCAHPS score and one of the facilities you worked at just achieved success with a similar endeavor. There are limitless possibilities with this option. Definition! The main idea is to try and relate your experience during clinical rotations to a real problem or goal faced by silas death, the prospective employer. At this point, we’ve covered each of our recommended required headings. As you may have noticed, we’ve offered tons of options.
So many that if you were to incorporate them all, then your resume would either be too crowded or too many pages. However, many of the details we offer are simply for your consideration. It’s not required to include them all. So pick and choose the background, ones that work best for deane essays you by child, researching the silas deane, job in question and thesis statement for smoking, determining which details will be of most value to deane essays the prospective employer. Optional Details for Your New-grad Nursing Resume. As indicated above, each of the following headings are optional for your new-grad resume. Jobs Essay! You should decide whether or not to use them based on whether or not you have applicable details to deane essays provide for thesis speech them.
Let’s take a brief look at each of them. If you have work history, which most college students these days do, then you should probably include some reference to it on your resume. Try your best to death essays convey how the experience relates to jobs essay nursing. This will be a lot easier to do if the silas, experience was healthcare related. If all else fails, offer concrete examples of background, how you excelled at time management, team work, compassion, service, collaboration, or communication.
One important issue to consider regarding work history is death essays stability. Many college students work several jobs during their college career for any number of essays on driving, reasons. Too many short term stints may exhibit instability to prospective employers who are about to devote a large amount of resources to you. So you may want to explain short-term work stints or leave them off of your resume. You should definitely use the Affiliations heading if you are already a member of a professional organization related to nursing. For example, if you’re a member of the American Association of silas death essays, Critical Care Nurses, then prospective employers will want to know. You may also include relevant college organizations such as Sigma Theta Tau, or the Student Nurses Association. Background! Of course, if the only organizations you belong to are scholastic, then you may choose to silas deane death include them under your Education heading to save space. When listing your affiliations, consider including the following details:
Full name of the organization. Date joined. Your designation within the organization. Any special duties. Statement! Organization conferences attended.
Including Volunteer Activities is a great way to demonstrate compassion. Deane Death Essays! You may have volunteered for speech charity or at a healthcare facility. Consider including the following details: Full name of the organization. Dates of silas deane death, engagement.
Quantify the number of hours volunteered. Description of duties and of speech definition, results you achieved if applicable. Silas Deane Death Essays! Any awards or recognition you received. If you have received many honors and awards, then giving them a special place on bereavement essay, your resume may be warranted. The other option is to mix them in essays, throughout your resume where applicable. Power Definition! Consider including the silas deane death, following details: Name or title of the award. Date received.
Organization received from. Significance of the award, or reason it was received. For most new-grads, a Skills Summary heading may not be warranted. Power Of Speech Definition! Skills summaries are intended to convey proficiency with specific skills. As a new-grad, you most likely haven’t achieved proficiency with any aspect of nursing. Silas Deane Death! However, if you have experience in a healthcare setting, then you may indeed be proficient with relevant skills. For example, you may be certified in phlebotomy or Crisis Prevention. Thesis Statement Speech! In any case, if you haven’t achieved proficiency, then you may be better served by listing skills as details under the heading that pertains to where the skills were practiced. Additionally, you might consider utilizing a Skills Checklist during your job search. In case you’re not familiar, Skills Checklists are documents that allow healthcare professionals to self-assess their skills pertaining to a specific profession or specialty within a profession. They are commonly used by deane essays, healthcare employers of all types to gauge their employees’ skill sets.
BluePipes has over 100 comprehensive skills checklists that you can complete, save and essays and texting, download at silas essays, your convenience. You can print them out and take them to job interviews in order to and texting easily convey your level of expertise with hundreds of skills. Again, as a new-grad, it’s not advised to utilize a checklist for a nursing specialty like Intensive Care Unit because you most likely won’t have the required expertise. Deane Essays! However, if you have experience as a CNA, Phlebotomist, or LPN, then you could use one of those checklists as a way to jobs essay stand out from the crowd. These checklists are free to use on BluePipes.
So, join today to take advantage! A recent study by Wanted Analytics found that “bilingual” was the second most common skill listed on silas deane essays, nursing job postings in thesis statement for smoking, the United States. If you speak multiple languages, then it’s definitely recommended that you include them under their own special heading! What Hiring Managers and Job Postings are Looking for in New-Grad RNs. It’s important to remember that experience, temperament, talents, and silas death essays, convictions vary from person to my family background person.
While all new-grads may share certain commonalities, they are all unique in their own ways. Similarly, it’s fine for silas death essays new-grad resumes to share certain commonalities, but each should be unique in it’s own way. As you’ve seen, we have strong opinions on the structure of definition, your resume and we provide many recommendations on various details to include. However, we’re not writing the resume for death essays you. In fact, we strongly recommend against the boiler-plate phrases that have become so common as a result of online resume builders.
So, when it comes to the meat of your resume, let the words of hiring managers and job postings guide your efforts. In other words, find ways to jobs essay relate your unique experiences to what hiring managers and job postings are looking for. And always strive to silas death provide concrete examples as opposed to generalizations. Assuming that you’re applying for a job through a job posting (as opposed to of speech definition networking for a job), you should do your best to optimize your resume for silas the Applicant Tracking System (ATS). We’ve covered how to jobs essay do this in a previous blog post, so we won’t rehash it here.
The bottom line is that you want to naturally include the key buzzwords and deane death, phrases used in the job posting in jobs essay, your resume. This way, you’re ranked higher by the ATS. Of course, you’re probably wondering what hiring managers are looking for! We’ve provided some examples above, but below are some direct quotes we found from interviews posted online. These quotes validate what our own experience as recruiters taught us.
“Knowing that new nurses are very green in regards to their technical skills, we look to whether a nurse is really ready to step into silas death essays the profession. We are looking for those who are really interested in making life better for child people who are suffering.” Kimberly Horton, MSN, RN, FNP, DHA, Vice President and silas deane death, Chief Nursing Officer at thesis statement speech, Mercy Hospital and silas, Mercy Southwest Hospital in Bakersfield, California. “We expect our new nurse graduates to have the jobs essay, basic fundamental nursing knowledge and we are also looking for compassion, a sense of teamwork, accountability and communication. We look for death an attitude of collaboration and communication.” Maria-Jean Caterinicchio, RN, MS, Director of Workforce Development for power of speech Orange County Memorial Care University and deane death essays, Board Member of the Association of California Nurse Leaders (ACNL) Always side on patient safety first. Be open to feedback. Use your resources, such as more experienced nurses, physicians and other members of your team. Jobs Essay! This will also help you build a support system.
Always ask questions when you are unsure or don’t know something. Discuss your feelings and/or concerns with your unit leadership. From the first day on the job, be a team player. Silas Death! Greg Kingsley, RN, New Grad Nurse Recruiter, Emory Healthcare. With all of this in mind, it’s important to remember that there is no one correct way to create your resume. We certainly hope this guide provides an idea of best practices as well as an idea of essays, what you shouldn’t do.
Perhaps most importantly, it’s important to essays remember that your resume is power just one facet of your job search. And while your resume is important, the single most important thing you can do to land that first job, or any job for that matter, is NETWORK! Estimates indicate 70% to 80% of all jobs are filled through networking. And it’s always best to operate with the “80-20 rule” in mind. In other words, make sure that you’re focusing on networking as your main job-search activity because it’s most often the determining factor in success. That’s why we created BluePipes in the first place…to give healthcare professionals a professional networking platform capable of providing unique career management tools designed to help them solve their unique career challenges. Join today, it’s free and easy!
5 Things that New Grad RNs and Experienced RNs Should Know About the silas deane death, Job Market A New Grad RN recently shared their frustration with us. How to diana essays on the aesthetic Write an silas deane death essays, Effective Nursing Resume Summary Writing an effective nursing resume summary is easier said than. 8 Things Every Nurse Ought to Know About Online Nursing Job Applications Applying online is the norm for nursing jobs. We provide. So my situation is a little different. I’ve been a Dental Assistant most of power of speech definition, my life and decided to change careers. Deane! I have now achieved my RN. But it took me a lot longer than a traditional ADN program is supposed to take. I had an “issue” at the first school I started the nursing program at diana & nikon aesthetic, and ended up needing to find another school to complete the program.
Is this something I should include in my resume (as I see it as a negative thing) or how do I incorporate it to benefit my appearance? I don’t want to leave out info that can hurt me but I’m wondering if the info can hurt me if included. I agree with Kyle. List out silas essays your clinicals. Add a targeted bullet point under each one that relates to the job you are applying for. Learn about jobs essay, ATS. Read the job posting. Silas Deane Death Essays! What words are on there most?
What qualifications MUST you have? What qualifications do they PREFER? All the background, ones you have – write them down. Yes, use their words. Also read their mission and values. Look through their website. Encorporate their values with yours. A great place to do this is in death essays, your cover letter.
What do you recommend to someone like me whose 19 years old. Has no work experience, this is my first career.. my resume would be completely blank pretty much. I know you said don’t include high school education.. buts that’s pretty much the diana on the aesthetic of photography, only thing I’ve “accomplished” so far, I was an honor student, GPA 3.9, Received an award for academic excellence all 4 years, advanced diploma. And currently my GPA is 3.5, I haven’t graduated yet but will in OCT, 2016 with my associates degree in nursing. Silas! I’m applying to a new graduate residency program now, that will start in February. Please HELP! #128577; how can I make my resume better? Thanks for the inquiry Glenda.
Most of the applicants to new graduate residency programs have similar circumstances. On Driving And Texting! To make your resume stand out, be sure to include the details described above regarding your various experiences including clinical rotations and silas, education. You’re welcome to include your high school education. Essays! However, chances are it will not be considered. Just remember that most candidates are going to be in the same boat, so making sure you provide all the details hospitals like to see (as described above) will help you stand out. I hope this helps! Great article! Finally people are talking about New Graduate Registered Nurses and the job search!! The Struggle is VERY real for new, old, reentry, and silas death essays, RN’s seeking a new specialty! Especially in oversaturated markets like California.
I invite anybody who is seeking a job to child bereavement join our Facebook Group RNInterview Tools. https://www.facebook.com/groups/PlayingTheGame/ All are invited to silas deane death essays share what worked for them, post questions, and seek support from others who understand. Members are landing job offers all over and we could not be more thrilled. I definitely shared this article and power definition, have shared others from Blue Pipes in the past. Thank you for deane essays assisting all of power of speech definition, us Nurses in silas deane death, our quest. Glad to hear the article is useful and thanks for sharing, Melissa! Help!
I just graduated in diana & nikon on the, May 2016 and got hired as an RN in a hospital. Silas Deane Death! Unfortunately, I resigned after a month as I felt so overwhelmed in the unit I was assigned to. Should I include that one month experience in my resume? Thanks for sharing, Aleli and sorry to thesis for smoking speech hear about the difficulties. This is a tough situation. I believe most career consultants would recommend leaving the job off of your resume.
This is because you’ll most certainly be required to silas explain the short duration in thesis statement for smoking speech, any interview. Moreover, the silas death, duration was so short that many employers wouldn’t even require an explanation for the gap in employment. That said, you may want to consider the instructions on job applications. Jobs Essay! Some hospitals have very stringent rules for entering work history on their applications. For example, they might require every employer for deane death the past 7 years to jobs essay be entered on the application regardless of duration and also require applicants to provide an explanation of any gaps in employment of greater than 1 month. There will be a signing statement in the application indicating you attest the information is accurate and complete. Death! If they find out you left the job off the application, it could result in a rescinded job offer. Although the power of speech, chances of silas death essays, this happening are slim. I hope this information helps! Nursing is my second career.
I taught elementary school before this. Should I include my education for power of speech that? Also, should I include teaching school in my work history? I taught for eight years in silas death, the same school, so it’s a good example that I can hold a job long term. Thanks! Congratulations on your new career, Priscilla. Background! Previous work history and education are both optional for your new-grad nursing resume. In your case, I highly recommend including them both as they are both excellent experiences to display. However, be sure to keep them brief in order to deane death essays highlight your nursing skills. I hope this helps!
Hello, I was wondering how do I include my phlebotomy certification on power, my resume if it doesn’t have an expiration date? If you are formatting your own resume, you can simply add the license without expiration dates. Silas Death! However, I’m wondering if you’re using BluePipes to format your resume? Please let me know if so. Thanks! Hi i’m just wondering do you have an example resume with all the information you have listed here for my family background preview? thank you! My apologies, but we don’t have a sample. Essays! We’ll work on creating though. Thanks! How about information on building a new-grad RN Cover letter?
When listing previous certifications and licenses, should you list the initial date of obtainment or expiration/ renewal date? Also, regarding Applicant Tracking System, what is the rule regarding parenthesis ()? I ask because in my certifications I have ACLS, PALS, and a bunch of statement, other alphabet soup acronyms. Should I use (ACLS) after Advanced Cardiac Life Support? Good questions! There are no steadfast rules, but we recommend listing the expiration dates. On our resume builder, licenses are listed with both the deane death essays, acronym and speech, name. Deane! For example: ACLS – Advanced Cardiac Life Support. That said, most resume parsers are quite advanced these days, so they should be able to contextualize what is meant by “(ACLS)”. However, as illustrated above, it’s not necessary to use the parentheses if you don’t want to. Thesis Statement For Smoking! I hope this helps!
Help! I work in a long term care nursing facility as an RN for about a year and half now. This is my first nursing job and nursing is my second career. What can you suggest in writing my resume? Are my clinical rotations still relevant? Thanks. There isn’t a steadfast rule that applies to your question. I think it’s fair to say that most recruiters and nursing career advisers would say that your clinical rotations shouldn’t be added to your resume after a year and a half of working in an LYC facility.
That said, you might still list it in an effort to land a job in a new-grad training program.
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Possible Causes Of Silas Deane s Death - Essay - 700 Words
The history of accounting and the transition to capitalism in England. Part two evidence - Essay -United Kingdom History - R.A. Bryer. The history of silas deane accounting and the transition to jobs essay capitalism in England. Death! Part two: evidence$ Warwick Business School, University of Warwick, Coventry CV4 7AL, UK. An earlier paper (Part one) argued that to appreciate the my family background, social signi®cance of silas death essays accounting today we must understand. its ideas and techniques as products and producers of history.
It explained the importance of Weber and Marx's theories of the transition to capitalism to historians of essay accounting. Weber's use of accounting as an ideal-typical representation of calculative mentalities enabled him to avoid economic determinism. However, he presupposed the appearance of the capitalist `spirit', and his understanding of modern accounting was inferior to deane death Marx's. The paper argued that translating. Marx's theory into a history of my family background essay accounting makes it testable. The theory includes class con?ict in trade and in agriculture, and calculative mentalities, as prime movers.
It says the silas death, calculative mentality of modern capitalism, the maximization of the rate of return on capital employed in production, emerged from the historical interaction of statement for smoking capitalistic mentalities in. agriculture and silas death essays trade. From the middle of the sixteenth century landed and statement 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 dominant economic ethic. Deane! Capital from diana on the aesthetic 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 history of 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 silas essays literature, and evidence on my family 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 archival research. # 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 deane death essays, external economic reality, but as the historical product and producer of changing social realities (Burchell, Clubb, Hopwood, Hughes Nahapiet, 1980).1 Part one considered the rele- vance to historians of child bereavement essay accounting of Weber and Marx's theories of the silas deane, 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 thank Christopher. Napier (Southampton) and Barbara Merino (North Texas) for.
helpful comments on the case study of the English East India. Company. I presented an earlier version as `Accounting for speech, the. Bourgeois Revolution in 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 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 attraction of his Pro- testant ethic theory. Part one argued that by essays, bringing out the diana & nikon aesthetic of photography, calculative mentality embedded in Marx's political economy, his theory of the silas death, 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. On The! First, the deane, appearance of essays aesthetic capitalistic mentalities in farmers using wage labour and in merchants who socialise their capital.2 The mentalities of capitalistic farmers are formally indistinguishable from those of deane death feudal lords ? both attempted to jobs essay maximize consumable surplus (e.g. Silas Deane! receipts minus payments). The vital contribu- tion of capitalistic merchants was their rate of essay 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 rate of return on capital employed in production (Table 1). In this paper I support this interpretation of.
Marx's theory with evidence from the silas essays, history of accounting during the agricultural, commercial and bourgeois revolutions. We begin, where it all began for diana & nikon aesthetic, Marx, with the silas deane essays, 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 late ®fteenth century to the end of the sixteenth century. Although these farmers were assiduous employers of free wage labour, the 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. Marx's theory pre- dicts that feudal merchants only became capitalis- tic, signatured by their use of double-entry bookkeeping (DEB) to calculate the feudal rate of return on capital, when they socialised their capi- tal. An analysis of Yamey's interventions in the. `Weber±Sombart debate', and a detailed case study of changes in the accounting system of the of speech definition, 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. This abolished its feudal directorate and replaced them by modern managers, specialised wage workers accountable to death a social capital.3. Given the social and economic importance of the 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 rate of return on capital the purpose of economic life, and, in Marx's theory, provided the essential ingredient for the emergence of mod- ern capitalism from 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 jobs essay, 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 deane, archival research. 1. On The Aesthetic! Accounting for formal subsumption in agriculture. In the middle of the fourteenth century the population of England, as elsewhere in Europe, was in silas deane essays steep decline and so was the income of the lords. For Smoking! Given the scarcity of tenants, rents fell and many feudal services became money payments or ceased. This was the 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 silas 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 and texting 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 silas essays, ®fteenth century. In some areas, particularly the Midlands where loss of population was severe, lords began to lease whole villages (sometimes clearing any remaining tenants) to essays and texting 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 silas essays, 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 jobs essay 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 capitalism because of its ``precision'' (Dyer, p. 2). Silas Death! He gives ®ve rea- sons for describing Roger Heritage, from Burton Dassett in 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. 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 equipment; and his status as a yeoman.
However, some thirteenth century lords had large farms, employed large labour forces, produced for the market, and aesthetic of photography ``invested'' in deane death 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''. ``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 sell at power of speech, 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 deane essays buildings and statement for smoking speech equipment he would have been for- tunate to have made as much as ?10 in cash for 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. Dyer does not consider how Heritage might have accounted for his expenditure on buildings and equipment. 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 silas death essays the ®nal section. However, on the basis of ``Some calculations. Essay! . Death Essays! . of Brome's pro®t from fattening cattle on the pastures at Baddesley'' in Warwick- shire in 1445, it seems John Brome's view of `capital investment', and apparently Dyer's, was feudal to the core. Statement For Smoking Speech! ``As a middleman, Brome was achieving. . . a pro®t margin of. . . 30% of the 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 death have been kept indoors. . . so that there was no need for 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. 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 jobs essay, 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 death, manor seems to have been advanced. . .. [:] the layout of the jobs essay, lands, with their enclosures and pre- dominant use as pasture and silas deane essays meadow, the willingness to invest capital in the improve- ment of land. . ., the reliance on urban mar- kets for the purchase and sale of the cattle that provided the main source of pro®t, and thesis the use of wage labour for all agricultural and industrial operations (Dyer, 1972, p. 11). Dyer cautions that ``the `advanced' commercial element. . . should not be overstressed''. However, his complaint of Brome's bailiˆ's accounts is not that they fail to silas essays 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 diana & nikon essays on the aesthetic allow a calculation of pro®ts, either by 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 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 Dyer that Brome designed his bailiˆ's accounts to calculate Marx's feudal surplus. Deane! The accounts of Roger Heritage's successor in.
the sixteenth century, and those of other sixteenth century farmers, also reveal the feudal mentality. In 1541 Peter Temple married the diana essays of photography, widow of essays Thomas Heritage, his cousin, and took over my family background, the lease of the pasture land in Burton Dassett. His calculative mentality is immediately signatured by the fact that ``Peter recorded every detail of his farming and personal income and expenditure'' from 1541 to 1555 (Alcock, 1981, Preface). His cattle accounts consist of expenditures on deane death cattle pur- chases and associated expenses, and receipts from jobs essay 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 bailiˆ for the property of the essays, 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 accounts of the farm of the power definition, manor of Exton, Hampshire, for 1558±1560, notwithstanding Zell's view that they ``show. . . 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 calculation used in the ®rst set of accounts is deane intended to show how far the occupant main- tained the stock and corn at 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 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. & Nikon Essays Aesthetic! 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 1544±6 and silas deane death more than counter-balanced the doubling of wool prices in 1548±9'' (Allison, 1958, p. 111). Thesis Statement For Smoking! 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 formal sub- sumption of labour in agriculture is one starting point of the deane death essays, transition. The other is the commer- cial revolution leading to the bourgeois revolution that abolishes the bereavement, feudal domination of overseas trade. To understand developments in accounting during the commercial revolution, and 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 socialised capital in overseas trade.
5 Accounts produced by Thomas Heritage have survived. from 1532 to 1540. Although described as ``technically poor, with only a rudimentary approach'' (Alcock, 1981, p. 112), the. preoccupation of deane death essays these accounts is receipts and expenditures. 6 The accounts were for a legal case claiming a breach of the.
terms of a will specifying the maintenance of the `level' of stock. on the 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 feudal domination of the major cities in northern Italy allowed the free ?ow of capital in essays on driving inter- national trade. By the ®fteenth century, Italian merchants socialised their capital in forms approaching the modern joint-stock company (Ball, 1977, p. 25). In England, where feudalism retained its grip, the development of merchant capital was at ®rst tightly controlled by the gild merchant. Silas Death Essays! Gild merchants allowed capital almost no freedom to socialise. Jobs Essay! As Scott says, the deane death essays, gild system ``acted as a check on the extension of partnership. . . [;] there were immense obstacles to the association of capitals owned by diˆerent persons. . & Nikon On The Aesthetic! . [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. Deane Essays! 1, p. 6). Jobs Essay! In the ®fteenth century, the principle of deane any gild mem- ber's right to share in the purchase of bereavement a fellow member ? the only way capital could have an independent existence ? was ``widened, and the gild appointed certain o?cials to make [joint]. . Essays! . purchase[s] on behalf of the gild and child essay they sub- divided it amongst the members'' (Scott, vol. 1, p. 8). However, even in the fourteenth century the craft gilds and companies of silas deane essays merchants were eclipsing the gild merchants, particularly towards the end of the diana & nikon, century and the early years of the next. This period marks the ``beginnings of the regulated company for deane death, foreign trade'' (Scott, vol.
1, p. 8). These companies ®rmly repressed the freedom of capital. Throughout the ®fteenth and sixteenth centuries, exports of wool cloth domi- nated English overseas trade. This was the diana & nikon essays aesthetic of photography, strict preserve of the Merchant Adventurers, dominated by a small number of wealthy London merchants who, with the support of the deane, Crown, regulate the business to & nikon essays on the aesthetic 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''. Nevertheless, ``once these bodies had been organized and were able to enforce their rules, the commenda could not ?ourish'', and their apprenticeship requirements ``tended to limit. partnership'' (Scott, vol. 1, pp. Death! 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). The history of how capital came to background win its free- dom from feudal hegemony in overseas trade is, ®rst, the silas deane death, history of the appearance of free capital in joint-stock companies for exploration and pri- vateering from the 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 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 diana & nikon essays of photography, history of the silas deane essays, appearance and devel- opment of socialised capital in thesis the colonial trades, abandoned by feudal merchant capital, and the emergence of a new social class of silas essays 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 bourgeois revolution that the new mer- chants help to bereavement carry through, secures freedom for socialised and social capital in silas deane the Eastern trades. Although the early joint stock company ``repre- sents an essay, 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 modern capitalism. For the silas death essays, 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 my family background essay, 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 death 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 of speech definition, capital in overseas trade. In 1490 the ®rst cargoes of pepper and spices reached Lisbon directly from India. 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 ®nd a shorter route (Hunter, 1899, vol. Silas Deane Death! 1, pp. 186±195). To ®nance these voyages required joint stock companies (Scott, 1951, vol. 1, p. 17). Long ocean-going voyages demanded expensive ?eets of large, heavily armed vessels and there were long delays in 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 jobs essay 1536. In 1551 London merchants promoted a company to ®nance the Chancellor±Willoughby expedition that also sought a northeast passage free from Portuguese interference. Silas Deane Death! This was the ®rst of the ``great English joint-stock companies for foreign trade'' with an initial membership of over 200 (Clay, vol. 2, pp. 193±194; Scott, 1951, vol.
2, pp. 36, 39). It was, in eˆect, the ®rst English East India Company (Hunter, 1899, vol. 1, pp. Essays On The Of Photography! 195±199). Although the Chancellor±Willoughby expedition discovered no northeastern passage, one of the three ships survived to land at Arch- angel and negotiated access to valuable Russian commodities. In 1555 the Merchant Staplers and deane essays Merchant Adventurers predominated. Essays On Driving And Texting! 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 essays have its privileges con®rmed and tightened. By 1586 its membership in a reconstituted company had fallen to 12 (Scott, vol. Bereavement! 2, pp. 41, 42, 48). The monopoly survived an silas deane death, attack in Parliament in 1604 to go on to claim monopolies in whaling and essay the Greenland trade, and to earn ``handsome pro®ts'' for its owners (Scott, vol. 2, p. 64). Essays! As Ball. says, ``The Company increasingly resembled a Regulated Company, though it remained formally a joint-stock company until around 1620'' (Ball, p. 42). Statement For Smoking! 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 silas deane death 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 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 and texting America. Some challenged Portugal and Spain to the South. A series of African voyages terminated in death 1562 when John Hawkins, unwilling to wait for favourable political relations between England and Spain, ``seized 300 negroes by jobs essay, force and essays 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 Guinea and by the Spanish in the West Indies, in the late 1560s ``the Hawkinses, Fenners and essay 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 deane death essays 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 Drake's expedition of jobs essay 1577±78, English privateering increased, both in numbers of voyages and in the size of each ven- ture'' (Scott, vol. l, p. 85). Silas! 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 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. 210, 225). English and Dutch merchants had begun to obtain supplies through the Mediterra- nean in the 1570s. 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 on driving and texting, 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. Silas Deane Death Essays! 2, pp. 197±198).
After the defeat of the Span- ish Armada in 1588, the same feudal merchants took control of the Eastern trades by essays on driving, extending the scope of Turkey Company's charter to India (Brenner, p. 18).9 This provided the feudal foun- dation for the EIC, and the source of the seven- teenth century con?icts between its directorate and the generality of deane its investors and others promot- ing the and texting, freedom of capital in overseas trade. Silas Death Essays! An early example of this con?ict, where socialised capital pressed against the limits of feudal control, was the Spanish trade, the major early source of power Eastern commodities by both peaceful and violent means. Silas Deane! 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 essays and texting 1585, the charter lapsed. Death Essays! From then to the early years of the power definition, 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 silas death essays colonisation, exploration of new trade routes usually authorised their commanders to bereavement essay do likewise'' (Andrews, 1964, p. Essays! 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. 21, 124, 128). Of necessity, such adventures socialised their capital in varying degrees, with the elite socialising the least. The ships, equipment and provisions for a voyage were normally supplied by a variety of individuals. Most of the definition, principal adventurers were shipowners. . . Deane Essays! [with up to] eight part- owners. Essays And Texting! But the number of investors in a single-ship venture was often much greater. Small contributions of money, victuals and other provisions to the value of a few pounds each were common in 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 essays, socialised capital to definition minimize the risk was the deane death essays, clear lesson from the privateering ventures both before and after the defeat of the jobs essay, Armada. In both series there is the silas deane death essays, common element that all of them, of which there is any record, were conducted by joint stock companies. My Family Background! This plan had many advantages. Financially, it enabled the silas, investor to distribute, and so minimize the risk of hazardous enterprise. Suppose, for instance, a capitalist [sic] was prepared to adventure ?2000 in privateering, he could only ®t out one ship of essays on driving 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. If, on the other hand, he joined in. 8 In 1582 even the 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. Deane Essays! 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 they ``became. the chief force behind the privateering war'' (Andrews, 1964, p. 15). ``In 1585. . . [a] bellicose alliance of revengeful traders and. rapacious gentry gained the adhesion of essay a powerful body of. merchants, and the social force which was to dominate the 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 obtaining handsome pro®ts from his shares in silas death essays the others (Scott, 1951, vol. 1, p. 73). Exploration and privateering also provided an arena to begin forging the modern capitalist men- tality. These voyages pooled capital accumulated in agriculture and trade. As Scott says, ``Even at the inception it is noticeable that it possessed a very large non-mercantile element. . . persons engaged in other branches of thesis statement for smoking commerce, those who had retired from industry, gentlemen and others. . . [creating] the union of silas essays 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 English maritime ambition which tended to power lead to con?ict with Spain: the one mercantile, the other pred- atory; the drive for 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 events was part of the primitive (initial) accumulation of capital. From his perspective it is not surprising that the wealthy and silas deane middling landed ``gentry took the lead, especially the power of speech definition, west country families connected with the sea. Silas Deane Death! . . transform[ing] the petty Channel roving of the earlier years into the oceanic ventures of the seventies and essays and texting eighties, fusing into silas death essays, one diversi®ed movement the ambitions of plun- derers and traders'' (Andrews, 1964, p. Essays On The Aesthetic! 16).10. Nevertheless, for the merchant elite socialised capital was only a temporary expedient. They were the biggest investors, ``and among the silas essays, merchants a comparatively small body of magnates, mainly Londoners, dominated the ®eld'' (Andrews, 1964, p. Thesis For Smoking Speech! 100).
The `professionals', those who made money at privateering, worked with the London syndicates. Silas Death Essays! 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 on driving and texting mag- nates'', and silas deane 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. 122). At the end of the sixteenth century the powerful feudal interests of the London merchants dominated the jobs essay, Eastern trade (Andrews, pp. 147, 228, 230). The capital they accumulated launched the EIC, for silas deane death essays, England a venture of unprecedented scale and risk. It was no coincidence that major investors were members of the Turkey and power of speech definition Venice companies.
These merchants had built armed ?eets to engage in highly pro®table privateering against Spain during the 1580s and 1590s, and to silas deane death essays sell the proceeds (usually commodities) around the essay, 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 silas essays 20 others chosen at the Company's discretion on payment of hefty admission fee of ?135. 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 thesis, capi- talistic gentry, many of whom had invested in joint stock companies and 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 death, 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. Essay! 44). 334 R.A. Silas! 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 on the, remaining regulated companies ``deliberately excluded some, or even many, of those who wished to participate in the trade. . . naturally caused some discontent. . . [which] surfaced strongly in parliamentary criticism of silas deane death essays trade monopolies at the beginning of James I's reign'' (Clays, 1984, vol.
2, p. 199). Predictably, it was the thesis statement speech, new mer- chants from the provincial ports who ``were no longer willing to tolerate restrictions. . . when their maintenance appeared to be motivated mainly by deane death essays, a determination to deprive them of a full share in the coming prosperity'' (Clay, vol. 2, p. 199). The loss of the child, Spanish Company to the feudal elite was slight. 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 deane feudal power retained the basis for the class con?ict that intensi®ed and ultimately pro- voked the bourgeois revolution in the EIC in the mid-seventeenth century, and bereavement 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 death tobacco and then sugar. These areas, where commerce and jobs essay production mixed, became breeding grounds for death essays, this new class of merchants. This was particularly so for the group who became top colonial traders. Partnerships and family ties closely link this group, and background essay it will ``constitute an 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 wait for returns led them to abandon colonial development and death 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 thesis for smoking, mentalities of socialised merchant. capital and death formally capitalistic production. These mentalities could, and bereavement essay 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. Deane! . . at the top level of society, for child, 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 silas death essays the Caribbean from the later 1620s when the English began colonising, and by the 1640s sugar planta- tions and the triangular trades (sugar, slaves, pro- visions) were founded on capital socialised in various forms. Child! Again, the capital is death a mixture of power of speech definition mercantile and agricultural elements (Brenner, p. 162 see also, p. Silas Death! 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''. Jobs Essay! At ®rst they employed indentured wage-labour (progres- sively replaced with slaves by 1660). They oper- ated in ``partnerships between two, three or four men'', usually with one (or more) running the plantation and silas deane another (or others) selling the sugar in Europe and sending out supplies (Dunn, pp. 64±65). Also consistent with Marx's theory, the elite group of background essay planters who emerged from the mid-seventeenth century as the sugar market takes oˆ, ``seem to silas deane essays have commercial backgrounds in England. . . On Driving! a high percentage. . . [coming] from English merchant families that had previously invested in overseas trading companies or priva- teering ventures'', including the ubiquitous younger sons of the gentry. The same pattern is evident in Virginia (Dunn, pp.
58, 78). This is the context in which to understand the. history of accounting during the commercial revolution of the sixteenth and silas deane death essays seventeenth cen- turies. There was a ?owering of socialised capital. R.A. Bryer / Accounting, Organizations and essay 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 deane death essays, 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 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 of speech the bourgeois revolution. The wealthiest of these merchant-planters return their accumulated capital to silas England. There, according to Marx's theory, with other capital generated with socialised and social capital in trade, it buys land and power definition fosters the real subsumption of labour. 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 silas deane death DEB in England during the commercial revolution. This is consistent with the implication of Marx's theory that the great Lon- don merchants who dominated overseas com- merce during the sixteenth and jobs essay 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 silas calculate the 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 power, 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]. . Silas Essays! . stretched from the beginning of the sixteenth century'', ``the use of my family essay 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 silas death even early seventeenth centuries because they did not often socialise their capital. Marx's theory says we should only expect the capitalistic sig- nature, the use of DEB to calculate the 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 have survived (Andrews, 1964, p. 46; Scott, 1951).13 What is available are the ®rst text- books on DEB, and a small number of studies of sixteenth and seventeenth century merchants' accounts. My Family Background! Both sources are consistent with Marx's theory. Books on double-entry in silas death essays English appear as the. commercial revolution begins. Essay! 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 deane essays kepe a perfecte Reconying, etc.' in diana essays 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 seventeenth century to avoid constant. con?ict at home over disputed `rights' in the Americas, the. European powers drew an 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 silas deane death, 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 ``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 statement for smoking speech, future research, the case study of the EIC indicates their capitalistic calculative. attitudes and accounting preferences. 336 R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381. DEB in 1494 designed to deane essays 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 thesis obey the basic social law of an equal return for silas death essays, equal capital. On Driving And Texting! 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 silas, 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 investors from the my family background, highest levels of silas 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 a total stock of ?60,400'' (Andrews, 1964, p. Power Of Speech Definition! 5). Drake's ?eets sailed in 1587, 1589, and 1595 on a similar basis. While in Andrews' description of the division of prizes there are clear feudal elements, it also reveals the operation of the silas death, 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 statement speech, prize goods. The Lord Admiral was entitled to a tenth, and silas deane death the queen to her. Thesis For Smoking Speech! . . ®ve per cent; of the remainder one-third was supposed to go to the owners of the silas deane, ships, one-third to my family background essay the victuallers and one-third to the crew.
The owners and victual- lers would divide their part of the proceeds as shareholders'' (Andrews, p. 46, emphasis added). Whether any of deane death these ventures used DEB to cal- culate the 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 eighteenth centuries, there did exist in England a number of part- nerships and joint stock companies in which the assets of several individuals were placed either under the control and management of one body of administrators or under one partner or manager. Jobs Essay! These organizations, most of which were on death a temporary basis, presented a need for a system of accounting that could provide relevant, organized, and and texting impartial information in situations where ownership and management were separated. All the authors during this period recognized this and silas deane death devoted special sections of bereavement their books to silas essays 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 my family 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 treatises aimed primarily at the ``ordinary merchant rather than the silas deane, large business organization'' (Winjum, 1971, p. 349). As we shall see, the `ordinary merchant' in overseas trade was the individual feudal merchant. My Family Background Essay! Yamey focuses his ®re on silas deane Weber and Sombart's. supposed ``exaggerated statements concerning the inter-connections between accounting techniques, double-entry in particular, and the conduct and motivation of business enterprise'' (Yamey, 1956, p. 6). In Yamey's view, there can be little doubt that the essays aesthetic of photography, attraction of DEB was its supposedly greater comprehensiveness and silas deane death its automatic check on accuracy. However, over jobs essay, the third main `advan- tage', that the bookkeeping method (if properly and essays fully applied) automatically produces the.
14 Martin Frobisher led three joint-stock expeditions. Essay! The. ®rst was for deane death essays, 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 Society 25 (2000) 327±381 337. means ? pro®t and capital ? to calculate the rate of return on capital, there is a dispute. This leaves the third quality of double entry, the fact that it makes possible the on the aesthetic of photography, develop- ment, as part of the system, of deane summary statements of thesis for smoking speech pro®t and loss and of propri- etary interests and assets. Was double entry valued for this quality by 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 pro®t and loss account and the balance account in early double entry. On the one hand are those who hold that these synoptic statements, expressing pro®t and capital in 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 this way. . . the system was essential to the development of nascent capitalism. On the other hand, there is the more prosaic view that the pro®t-and-loss accounts and silas deane death the whole process of balancing the ledger primarily served narrow book- keeping purposes related to the ®rst two qualities. Power! . Deane Death! .. On Driving And Texting! [I]f the ®rst point of silas deane 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 my family essay 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 silas essays explaining the jobs essay, system'' (Yamey, 1956, p. 9). In his ®rst paper he restricts himself to the books on DEB from 1494 (Yamey 1949, p. 100), in death 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 jobs essay, 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 that account, or that the balance account, for example, was specially drawn up to exhibit the ®nancial situation from time to silas deane death time''? As he says, ``evidence from the texts. . . favours the conclusion that the accounts were not balanced regularly, but generally only when the ledger or journal was full, or when the merchant wished to have a new set of books, or when some special circumstance required the formal closing of the books'' (Yamey, p. Jobs Essay! 106). Yamey supports this conclusion in deane essays later work by statement, examining eight account books, where he ®nds a complete lack of interest in using the accounts to calculate the silas deane essays, rate of return on capital, just as he ®nds this in the texts. Though instances to suggest the contrary may be found, most merchants of the period. . . 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 & nikon of photography, a precise calculation of deane essays pro®ts and my family capital. . Deane Death! . 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. . .. Of Speech! The evidence is largely against the view that the merchants of the period required anything more from their ledgers and journals than a clear and ready record of transactions for easy reference, and details of their cash, merchandise, and other assets bought and sold (Yamey, 1949, p. 110). However, Yamey neglects to ask whether lack of concern for calculating the essays, 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 Society 25 (2000) 327±381. top feudal merchants, and diana essays on the of photography only incidentally to joint stock companies. He also fails to 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 silas deane death essays, all. Yamey does not question this, merely their use of DEB. For evidence, he relies on Ramsey's ana- lysis of four sets of Tudor merchant accounts (Ramsey, 1956). Bereavement! Ramsey concludes that, although ``the principle. and practice of keeping accounts was well estab- lished, it seems clear that in the great majority of silas deane essays cases these accounts were of a very simple nature, little more than lists of purchases and sales'' (Ramsey, 1956, p. 187). 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 background double- entry accounting were often crude by the best contemporary standards, and silas deane their aims were. . . rather diˆerent from those of modern book keeping'' (Ramsey, p. Thesis Statement! 187). Ramsey's four mer- chant's were all members of regulated companies. Thomas Howell was a member of the Drapers Company trading chie?y to Spain (1522±1527). 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 death, Mercer's Company (1519±1579). The other diˆerences from jobs essay 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 deane these related purchases, sales and expenses were recorded'' (Ramsey, p. 193). (b) No distinction is made between the private aˆairs of the essays on driving and texting, merchant and his business aˆairs, and (c) there is either no capital account or no concern to silas deane death calculate pro®t as the realised increment to capital. The feudal merchant organised his surplus. account as he organised his life into temporary, separate, ventures.
He thinks of these either as the venture of various commodities in particular mar- kets, or as the my family essay, venture of deane particular commodities to various markets, and jobs essay he accounts for them accordingly. Deane Death Essays! ``All charges speci®cally related to the. venture or commodity in question are debited to the account'' (Ramsey, 1956, p. Power! 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 silas deane essays, stock in hand, represented the net pro®t or loss on the commodity or venture in question'' (Ramsey, p. 194). Of Speech Definition! As Yamey shows for later accounts (Ramsey provides no details), the pro®t or loss was simply cash receipts minus cash expenses with no attempt to adjust for accruals or to charge for ®xed assets (e.g. for silas deane death, 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 his business, and the identi®cation of the two aˆected not only the treatment of expenses, but also. . . the estimation of pro®t and loss [sic]'' (Ramsey, p. 195). My Family Background! It is therefore inap- propriate to criticise these accounts as ``show[ing] some confusion in their treatment of expenses'', and to compare them unfavourably with the accounts of the Aˆaitadi and the Borromeo Company, both family ®rms employing socialised capital.
It is likewise inappropriate to criticise the use of an deane essays, account for 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 my family background, 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 value of the recorded net assets since this would overstate the 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 silas deane essays, depreciation of stock or, of course, for the. depreciation of essay ®xed assets'' (Ramsey, 1956, p. 199). R.A. Bryer / Accounting, Organizations and 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 serve purposes rather diˆerent from those of a modern double-entry system'', particularly ``the calculation of pro®t and silas deane death essays loss'' (Ramsey, p. 196). If so, Ramsey is again unnecessarily critical of 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 the time the loan is 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. He also comes close in statement speech 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 surplus as ``a failure to understand and essays make use of the particular advantages of the new technique of power definition double-entry'' (Ramsey, p. 201). Deane Death Essays! 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 advan- tages [sic] to be derived from it'' (Ramsey, p. 198). Thesis For Smoking! They may, perhaps, have adopted DEB to display their modernity, or because they happened to 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 deane death them to thesis statement calculate the rate of return on capital. 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 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 the calculation of silas deane death essays pro®ts, for example, was probably an unimportant by-product'' (Yamey, 1963, p. 187).18 Again, there was much ``mingling of busi- ness and private entries'' in the pro®t and 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 later governor of on driving and texting the. EIC; Sir Robert Clayton and John Morris (1669±1680), scri- veners of the silas, 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 my family background essay, Bank of England and silas death Peter du. Cane (1713±1803), also director of the essays on driving, 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 deane 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. 191). 18 Note, however, we shall see that for Sir John Banks, at. least, Yamey's statement is too sweeping. 340 R.A. Power Of Speech Definition! Bryer / Accounting, Organizations and Society 25 (2000) 327±381. pro®ts; few merchandise accounts; no standard practice in valuing ®xed assets; and revaluation surpluses on ®xed assets were taken to pro®t (Yamey, pp. 191±197).
Yamey concludes, ``In the valuation of ®xed assets, as in the allocation of death revenues to accounting periods, there was no con- sistent or rigorous application of any clear concept of periodic pro®t or income, or of any single set of accounting procedures'', or for the treatment of bad and essay doubtful debts (Yamey, pp. 197±198, 200±201). Silas Deane! However, as he himself says, ``Not being responsible to anyone else, the owners were obviously at liberty to for smoking speech 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 death 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. Essays On Driving! Never- theless, the foundation of his conclusion, unwit- tingly shared with Weber, the view of neo-classical economics that the primary role of accounting in death modern capitalism is to provide investors with useful information for thesis, decision making, is highly questionable (Bryer, 1993b, 1999). Clearly, an silas death essays, obsession with the essays on driving, rate of return was. not an deane death essays, inevitable corollary of merchant capital. However, for essay, socialised capital the rate of return should become the central focus of accounting. The major example is the EIC that appears to have introduced DEB in the 1630s to deane 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 essays on driving and texting 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 accumulation'' (Grassby, p. 748). By genuine DEB Grassby means its use to calcu- late the modern rate of return on capital employed. Silas Essays! 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 jobs essay capital depre- ciation'' (Grassby, p. Silas! 724). As from our perspec- tive these merchants were unlikely to really subsume labour under capital, not surprisingly he found it ``impossible to produce. . Bereavement! . pro®t rates on such rigorous lines, because so few ledgers are suitable for modern cost analysis'' (Grassby, p. 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 deane essays, account of stock or distinguish between accounting periods. In the seventeenth, as in the sixteenth century, they were content with sporadic inventories of stock at the beginning of each ledger. 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 on driving meandered for sev- eral years.
Henry Hunter, in 1666, made an inventory of all his goods, money and silas death debts owing, and took his surplus to stock, but between 1679 and 1698 he relied entirely on his Pro®t and essays Loss Account. In many ledgers, income appears in Pro®t and Loss without an entry in death the capital account, and though spe- ci®c trading accounts were usually balanced and carried to essay Pro®t and Loss, the balance of the latter is not always carried to the account of silas deane death essays stock. . .. Nor can the statement speech, balance on Pro®t and deane 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 net returns. Diana Essays On The Of Photography! . .. [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. Silas Deane Death! 722±723). Grassby's complaints of most merchants of the seventeenth century reveals only that the domi- nant idea of 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 jobs essay, example, by silas deane death essays, taking his surplus to of speech definition stock, appeared to go a step beyond the feudal rate of 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 return on capital from 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 example, did not have a capital account, and it appears from the lists in Rabb (1967, chapter III) that he did not invest in joint-stock companies.19 Henry Hunter, by contrast, did have a capital account and silas deane death essays 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 an investor in the Spanish Company (Rabb, p. 248). Essay! Sir John Banks' accounts are almost impeccable, his only sin appears to be the failure of his ledgers to ``not clearly separate capital. gains from trading pro®ts and ®nancial deals'' (Grassby, p. 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. Deane Essays! 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 interest. His annual average pro®t [sic] for these three years was 7.7% and the ®gure is exact, because he balanced his Pro®t and Loss account annually and transferred the balance to a stock account'' (Grassby, p. Jobs Essay! 727). Richard Archdale was a privateer, an investor in the EIC, the silas death, French Company, and the Spanish Company (Rabb, p. 235). By contrast, in the accounts of Sir Thomas Cullum, the ``capital at essays aesthetic of photography, his disposal is vague'' (Grassby, p. 727), and Rabb does not list him as an investor or participant in any joint- stock company. In Marx's theory the commercial revolution. culminates in the mid-seventeenth century bour- geois revolution in which the 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 this critical element.
Only by understanding the history of silas death its accounting can we see that within the jobs essay, EIC there was, as Marx puts it for death, society in general at bereavement, this time, a ``contradiction and antithesis between, on the one hand, the relations of distribution. . ., and, on the other hand the deane death, productive forces'', here the social forces of trade. As Marx says, in power of speech definition 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 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 modern capi- talist farmers by the end of the sixteenth century. Until the 1960s this assumption underlay the. 19 Rabb lists ``over 6300 people in 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 the suggestions based on it are tentative. 342 R.A. Deane Essays! 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 jobs essay, 1640s, the Commonwealth and, ulti- mately, the Glorious Revolution of 1688 (Brenner, 1989). Essays! Both Marxists and on driving and texting 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 essays, 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 state's capitalist outlook, in my family background 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 deane death lords in the sixteenth century. Thesis Statement For Smoking! He also thinks the death, merchant elite of the sixteenth and 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. Jobs Essay! . . dependent on the political organization of silas deane their economic activity'' (Brenner, 1993, pp. 668±669). For Smoking Speech! He highlights the challenge posed by the new merchants who grew from deane essays strength to strength during the early seventeenth century. Essays And Texting! However, in deane death his view the new merchants' interest in production is the only diˆerence between them and the com- pany merchants. Brenner's complaint of the tradi- tional explanation is its ``conception of capitalism as virtually equivalent to commercial society. . Jobs Essay! . and silas of the commercial classes as undiˆerentiatedly capitalist'', whereas in 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 jobs essay 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 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 silas death, elite merchants were feudal in child bereavement 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 `politico-jurisdictional' surpluses in the face of socialised capital demand- ing an equal return for equal capital. Deane Essays! However, in Brenner's explanation the feudal merchants appear merely old-fashioned, out of step with the essays on driving, 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 his representation of the con?ict within the EIC, for him an exemplar of the forces opposed in death the con?ict. As he says, on the one side the EIC's ``board of child directors. . Silas Deane Death Essays! . 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 and texting thus for the weakening of the London merchants' companies and privileges'' (Brenner, pp. 202±203). However, as we shall see, it was not a weakening. 20 In terms of 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 silas by the new merchants and. their landed supporters (the second earl of Warwick, in of speech par- ticular), becomes threatened by the Crown, Parliament's new. merchant supporters call on death their allies in London. Physical. con?ict ensues as previously solid support amongst the landed. gentry against essay the king collapses on the issue of `law and order', many reverting to silas essays a feudal political coloration of their formally.
capitalistic outlook (see: Brenner, 1993, pp. 638±716, for & nikon on the aesthetic, a. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 343. of these companies and privileges that the major- ity of the EIC's investors demanded, but their abolition. To go beyond Brenner it is necessary to explore. the accounting signatures of the elite merchants and the new merchants, running up to, during, and deane death essays after the intense con?icts of the 1640s. In a previous paper I hypothesised that the spread of my family background DEB in northern Europe followed the advance of socialised capital in trade.
I suggested a suitable test would be whether the EIC ``eventually introduced double- entry bookkeeping to silas death essays foster the socialisation of statement speech 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 the grant of its Commonwealth Charter in 1657, and the immediate consequences for accounting, consistent with this hypothesis. Although only two of the deane essays, EIC's ®nancial state- ments have survived from 1600 to 1663 ? none of its journals and ledgers have survived (Chaudhuri, 1978, p. Jobs Essay! 413) ? most of its court minutes have. In the minutes of its many meetings there is much previously unanalysed material about the develop- ment of silas death its system of accounting.21 I use them and other materials to trace the jobs essay, ?owering and ultimate resolution of the silas deane death, contradiction between the social forces and relations of trade embodied in the EIC's founding constitution, its bourgeois revolu- tion, through a history of bereavement essay its system of accounting. 3.1. The bourgeois revolution in deane essays the English East India company. Brenner (1993) shows that a major cause of the seventeenth century con?icts was who would reap the & nikon essays aesthetic of photography, rewards of the very promising Eastern trades. The King claimed his absolute feudal right to tax.
foreign trade at will. Supporting him were the elite feudal merchants who, with the deane essays, grant of a Royal monopoly and statement for smoking speech 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 deane death essays, 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 invest, for for smoking, 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. Deane Death Essays! Although these merchants wanted commodities to of speech 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 a joint and united stock'' (Sainsbury, 1964a, p. xxxvii).22. To accommodate the interests of the merchant elite, the silas essays, charter of the child bereavement, 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 silas deane essays, a regulated one'' (Scott, 1951, vol.
2, p. 97).23 In particular, its organisation as a series of separate, terminable stocks paying divisions of & nikon aesthetic of photography both the surplus of commodities and cash and the capital advanced, and the freedoms granted to its members to 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 `Courts of Committees' that met as.
business dictated. A 'Committee' was an individual member of. the Company elected to a position of responsibility for deane death, `com- mitting' the Company to acquiring bullion, building and repair- ing ships, garnering provisions, selling merchandise, and essays for. running docks and warehouses, etc.
Collectively, the 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. The Dutch East India. Company emerged in 1602 when the States±General amalga-
mated the many associations formed throughout the United. Provinces into silas death, a joint-stock company. Power Definition! A central board of. representatives came from the subscribing States in proportion. to their subscriptions, which came overwhelmingly from the. great merchants of deane essays Amsterdam (Hunter, vol.
1, pp. 233, 237± 240). For Smoking Speech! Unlike the EIC, the Dutch had a `seminational character' and its objectives were colonisation and silas deane death essays conquest, as well as.
trade, the sole preoccupation of the English merchant elite. 23 It is an oversimpli®cation to child say that the EIC was a joint- stock company (e.g. Brenner, 1993, p. 22; Clay, 1984, vol. 2, pp. 344 R.A. Silas Deane Death Essays! Bryer / Accounting, Organizations and Society 25 (2000) 327±381. on their own account. The EIC's constitution embodied a fundamental con?ict of interests. It gave the elite merchants the opportunity of mak- ing pro®t at the expense of the generality.24 The primary interest of the great feudal merchants who provided its Governors and thesis for smoking Committees was acquiring commodities cheap to sell dear on essays their own account. For the and texting, generality the Company was simply a form of monetary investment (Keay, 1991, pp.
25±26). Ideally, from the point of view of the silas, elite, the Company operated as follows. The elite and the generality pool their money. Background Essay! The ships leave with money and return with commod- ities. At the end of deane death each voyage the merchant elite take out their subscriptions as commodities, and their share of the surplus of commodities over those sold to jobs essay cover the deane death, Company's expenses and charges. The Company sells them the remaining commodities to pay its expenses and charges, and to repay the generality their subscriptions and their share of the surplus in power of speech definition money. All these transactions are at deane death, wholesale prices. Essay! 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 the interests of these merchants that ``some of the silas, distributions were made in commodities which were rated at the wholesale price or below it. It follows that the adventurer who accepted such a division had the opportunity of making a further pro®t on the realization of it'' (Scott, vol. Essays And Texting! 2, p. Essays! 99, emphasis added).
It was also clearly in diana & nikon on the of photography the inter- ests of the deane essays, generality that the commodities acquired were sold at power of speech definition, the highest possible price, and that payouts should be in deane cash to avoid high transactions' costs. In what follows I argue that successive changes. in the Company's system of accounting were responses to this escalating con?ict of interest between the generality and the merchant elite. These changes mark stages in a revolution in its social relations through transitional forms, from of speech definition a feudally dominated company in 1600 to a capita- listic company in 1657. The developments ana- lysed here are (i) the introduction of deane death capital accounting from 1614; (ii) the formalisation of capital accounting in the Company's Standing Orders or Lawes in background 1621 requiring the auditors to certify the accounts were `fair' and deane `true' (Lawes, 1968); (iii) the apparent introduction of DEB in the early 1630s to allow the generality to have an `exact balance' whenever they wanted; (iv) the introduction of an agreed system of management accountability by the late 1630s and early 1640s; (v) the declaration in 1657 that dividends were to be paid from pro®ts. 3.2. Jobs Essay! 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 deane death essays annually elect a Governor and speech 24 Committees who were ``jointly to have the direction of the voyages, the provision of shipping, and merchandise'' (Sainsbury, 1964a, p. 117). Although times were bad, and some subscriptions were di?cult to essays collect, the power of speech definition, ®rst voyage, underway in silas essays 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 1603. The ships of 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 my family background, ®rst voyage in 1609. In combination with the second it produced a divi- sion of an encouraging 195 per cent, the silas deane essays, 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 power of speech the whole-
saling company merchants as an immediate result of the essays, 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 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 speech all char- ges'.26 The surplus on the third voyage when combined with the ®fth was 234% (Sainsbury, p. xliii). 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 tra?c to the East Indies''. ``This new charter gave such encouragement to silas death the Company that they imme- diately set about to build the largest merchant ship in England'', which the King named Trades Increase (Sainsbury, pp. Bereavement Essay! xlv±xlvii). By 1613 there had been 12 voyages, all but one of deane death which were very lucrative, and there was ``new life put into the trade'' (Scott, 1951, vol. 2, pp. 123±125). Instead of on driving and texting a thirteenth voyage, separate voyages were abandoned; the silas death essays, First Joint Stock was formed to run for four years; and jobs essay during this period ``the East India Company was. . . active in increasing its trade, and extending the basis of its operations by the settlement of factories wherever their ships arrived and permission could be obtained'' (Sainsbury, 1862, p. xliii).27 Between 1616 and silas deane 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 essays, judges, and gentry'' (Sainsbury, 1964b, p. 185), the largest joint stock raised to that point. The Dutch Company operated with a capital of essays 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 the `coun- try trade' based on jobs essay the exchange of Indian textiles for spices. A precondition for its success was the superior ®ghting abilities of silas deane death 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 bereavement essay, 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 make anchors, chains, nails and other ironware, a spinning house manufacturing cordage, andmany stores for timber, canvas and provisions. The Company also held the gunpowder patent, imported raw materials and operated mills for its production. After 1620 the Company's fortunes declined. By. this time, increased Dutch competition and dis- honest factors had left its aˆairs in silas deane death essays India `a bleed- ing'.
To make matters worse, 1620 saw the start of diana & nikon essays on the of photography a general crisis in England, and many of its lenders demanding repayment of their loans. The Com- pany's ®nancial situation became so bad that in November 1621 it was temporarily unable to essays 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 statement for smoking reduce the debt, demanding instead return of their capital. In 1624, following the attack by the Dutch on the Com- pany's factors at Ambon (in the Molucca islands), and silas deane death little hope of reparations, the ®nancial di?- culties of the Company became acute. On Driving And Texting! 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. 108). Deane Death! Having invested heavily to establish the trade with the East Indies, after 1620 the main task of the thesis, 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 anonymous Committee said in 1622, ``since the Company are entered into and engaged in a great charge both for their Moluccas trade and deane death 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 diana essays on the aesthetic, generality is the development of a system of accounting for its capital. However, ®rst the Company had to silas death essays recognise capital as an inde- pendent social entity, and this coincides with the ®rst deepening of the socialisation of essay 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 essays, 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 on driving and texting, 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''. On 6 December they call it a division of deane death essays a ``half-capital'', and essay two weeks later they refer to it as a ``capital in money''. Silas Deane! After 1614 ``payments expressed in terms of one or more `capitals' are frequent'' (Scott, 1951, vol. 2, p. 157). & Nikon On The Of Photography! As Scott says, ``The introduction of the term by the East India company into their minutes was a recog- nition of a practical di?culty, arising out 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 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 money advanced by an individual, (ii) the commod- ities acquired with it, and silas deane (iii) the 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]. Essays And Texting! meaning, namely as standing for silas deane, a share of ?100'' (Scott, vol. 1, p. 158). To resolve this confusion the word capital began to mean the total money advanced.
As Cannan says, this was the generally accepted meaning of the word at this time. Essay! It derived from the Latin capitalis (the substantive meaning of silas deane death essays which was ``head'' or ``chief ''), the ``chief sum of money dealt with in a particular business'' (Cannan, 1921, p. Bereavement! 469). If this was the silas, meaning attached to the word. capital in the EIC, it reduced confusion by jobs essay, accu- rately describing its existence as an independent social entity. The word came with the formation of the First Joint Stock. Nevertheless, the idea of capital as the total money advanced appears to have provided the ground rules for winding up. and amalgamating earlier voyages. 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 deane death essays `certain unrealized properties' meant the cost of commodities expected to be recovered. This was certainly the common bookkeeping meaning of the & nikon essays, word `remains'. As John Mellis put it in his work on DEB in 1588, ``The remaine is the 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 accountancy, unless it were used in its natural meaning'' (Scott, vol. 1, p. 159). In the good times up to 1620 the amalgamations. go smoothly (Scott, vol. Essays! 1, p. 162) even though the accounting system is primitive (e.g. Sainsbury, 1964a, p. 155). Jobs Essay! However, to deane manage the con?ict between its directors and its investors, which ?ared with the coming of essay adversity from around 1620, required that the independent capital for silas deane death, 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 of speech definition 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 merchan- ts. . . Desire of the deane essays, generality to have auditors chosen from among themselves; resolved to oˆer four or six, as they please, `as a means to take away all exceptions, and to dash and quell all other plots, because nothing is 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 have the elections in 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 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 power of speech how to proceed with the accounts''. In August they further resolved to silas deane death essays 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 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 background take home two books of his own drawing out'' (Sainsbury, pp. 330±331). Silas Deane Death Essays! By the end of the month the minutes note discussion ``Concerning. . . the statement speech, auditing of the accounts by the general auditors. Lanman's and Robinson's methods of death essays keeping the accounts; accusations and counter accusations. . . 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 jobs essay, end of deane death essays January 1620, Robinson states his ``objections and remarks'' on of speech definition the accounts: ``he asserts that there be debts to silas death essays the amount of jobs essay 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. Mellyn, of a contrary opinion,. . . [claimed] an error of 100,000 l. in the ®rst joint stock, which caused many to 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 performe in the Mannaging and digesting the Accompts of the deane death, Company. The Order and power definition Method describe a single-entry system of accounting for capital. Although there is deane nothing in the minutes to explain the motive for publishing the Lawes of accounting at this time, the definition, 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. Silas Essays! A brief analysis reveals their foun- dation in essays on driving 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 deane essays, 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 year, in which the clerks entered and digested ``all manner of imployments and returnes''. The system focused on the Voyages outwards, grouped according to their ``Stocke generall'', or Joint Stock (at this point, both the my family essay, First and Second Joint Stock were running together). In the Accompts Proper were four sets of silas deane death essays `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 child essay loss accounts of 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 silas 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 of speech, joint-stock companies ``the charge'' or ``charges'' increasingly meant ``what, in modern language, 28 Christopher Lanman was an 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 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 sales in the Indies, and their returns of deane essays 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 power each Voyage derived from the Accompts Currant, and showed the divisions due to individual adventurers and their payment. The Accompts Currant were based on deane essays 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. Power Definition! In the shipping account details were kept of all the expenditures by deane death essays, ship of preparing them for sea, and in the ship's expense accounts all expenditures for child bereavement, `victualling' each ship, to give a total direct cost of each Voyage outwards. Finally, in the general expense account was kept details of silas deane 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 wages and other charges for jobs essay, ships returned.
The annual task for the accoun- tants was to, ®rst, ``drawe out'' from these accounts the deane death, total capital tied up in each voyage sent to sea. In other words, calculate the cost of the ships and 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. The ``nett Proceede'' then ``passe'' to the Accompt Proper by separate Voyages when the power of speech, stock of that particular commodity from a Voyage is silas deane essays ``fully sold''. 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. Commodity distributions return capital and surplus to child bereavement essay the adventurers.
The Lawes give no speci®c instructions for 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 silas deane, whether a su?cient wholesale value of commodities returned to repay the capital with a surplus, which was the `pro®t', if there was one. For example, assume a capital of ?5000. ?2000 buys a ship and the remaining ?3000 covers all other expenses of the 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 ?1000. Statement! The `pro®t' of the silas deane essays, voyage is ?11000y[?3000+(?2000y?1000)+?2000]=?4000. Of the ?8000 of commodities available from the ?10000 returned after additional expenses of ?2000, plus the bereavement essay, ?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 eight tenths' [?9000/?5000]. 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 the relatively low returns from. R.A. Bryer / Accounting, Organizations and Society 25 (2000) 327±381 349. the Second Joint Stock, which ran from deane death essays 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 child no balancing item. However, it is not possible to agree with him that ``the statement as a whole seems to be the product of an silas death essays, uncertain conceptual framework'' (Baladouni, 1986, p. 28). Fig. 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 required `pro®tability' of the trade by Thomas Munne, a well-known `political economist', and Com- mittee of the Company. He used the ratio of the value of capital returned in commodities to the capital invested in background them, the ratio of net selling price to 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). Various estimates of 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 deane death essays December 1623 that, to meet the demand for ``want of on driving and texting accounts'', ``The company require an inventory of all their stock in India'' (Sainsbury, 1964c, p. 196). The statement is just such an inventory of capital, a summary of the major sources and uses of the capital of the Second Joint Stock, and its idea of surplus is the cash and silas deane death essays commodities returned over the capital advanced. The ®gure of ?4,074,840 3s.
5d. is described in the note as the sum of the distribu- tions to on driving the adventurers and the estimated losses sustained from the Dutch for which no recom- pense had been received or could reasonably be expected. In other words, the deane essays, estimated total value to which the capital of the shareholders would have grown with no Dutch actions. This ?4,074,840 3s.5d. is the gross revenue the jobs essay, joint stock would have produced in a world of deane death fair competition. Thus, the diˆerence of ?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 essays on driving and texting ?2,384,243 0s. 0d.30 implies the Second Joint Stock made a consumable surplus of silas death ?187,840 15s. 0d., which equals the diˆerence between the amount paid to the adventurers of ?1,690,597 3s. 5d. and the capital of ?1,502,756 8s. 5d. initially sub- scribed and paid. The statement excludes planta- tions held by the Dutch.
However, the last sentence appears to imply that the return to the investors, based on power the surplus as stated, was gen- erous as there were no deductions for losses from bad debts.31. 3.5. Deane Death! Accounting for con?ict. The Lawes required the power of speech definition, 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 silas any borrowing, and, along with all the bereavement essay, other auditors, check the reasonableness of all other expenses. Article WCXVII explained the most fundamental duty of the silas deane death essays, Auditors generall:
They shall have care of the generall accompts, to see that all the other accompts and parcels be fairely and bereavement truely entered into them by the Bookekeepers, and that they be prepared to deliver up a perfect Ballance of all the said accompts unto the 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 the accounts ``to examine and deane death essays search out the Truth, and to jobs essay deliver their opinions unto the essays, Court, or else to determine and end those causes which shall be referred unto them'' (Lawes, 1621, p. 68). Definition! 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 silas essays 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 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 complaine. CLXXXIX They shall for child bereavement, their better direction make use of the Booke of Inventories, for olde provi- sions and deane 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 diana & nikon, `losses. and damages done by deane essays, the Dutch' (?1,036,000+?891,996). 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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A Brief Essay on Anatomical Drawing. Traditional portrait-bust of Hippocrates Lint, p. Death Essays. 19. #8220;Anatomy is the foundation of medicine,#8221; the classical Greek physician Hippocrates declared, #8220;and should be based on the form of the human body.#8221;(Persaud, p. 33) Certainly no faculty member of a modern medical school would contradict the ancient master on child bereavement essay this point, yet for many centuries – indeed for millennia – anatomical study had a distinctly uneasy relationship with medical education and death, practice. Child Essay. Aristotle, the famous natural philosopher two generations younger than Hippocrates, also considered anatomical study critical to silas deane medical knowledge and practice, but he developed theories of human anatomy based only on exterior physical examination and the dissection of animals. In this important work lay the foundations for comparative anatomy, still it proved inadequate to explain the particularities of the human body. Among Aristotle#8217;s many students was the young Alexander, son of Philip of Macedon, and when Alexander earned the epithet #8220;the Great#8221; by conquering a vast territory in the third century B.C. he made Greek intellectual achievements a dominant force in the civilized world. The Greek project found perhaps its greatest expression in the Library of Alexandria, in the city Alexander established on the Nile delta. Scholars and students of many disciplines congregated there and examined both Aristotle#8217;s comparative anatomical studies and the works of jobs essay Hippocrates. The Hippocratic Corpus catalogued in Alexandria#8217;s renowned library was a collection of works by Hippocrates himself and successor physicians practicing at his school on the eastern Aegean island of Kos.
Galen dissecting a pig. In the deane essays, fifteenth and child bereavement, sixteenth centuries a revival of interest in Galen#8217;s work resulted in Latin translations illustrated by imaginary scenes. Shown here is the dissection of a swine with more animals being bundled in on the right. Lint, p. 22. Hellenistic Greece and Human Dissection.
The availability of the death, Corpus in the stimulating intellectual environment of power of speech definition Hellenistic Alexandria likely inspired medical scholars finally to take up the knife and undertake systematic human anatomical studies for the first time in classical history. One of these physician-scholars was Herophilus, who produced the treatise On Anatomy , synthesizing the results of many hundred human dissections. It seems probable that such thorough examinations must have been accompanied by drawings, though none have survived, and none of the classical works existing in transcription mention Hellenistic anatomical drawings. With the conquest of Alexandria by Rome, a significant detriment to the advance of medicine occurred in the reversal of the cultural climate favorable to human dissections . Although the great Roman physician Celsus, of the first century AD, and silas death essays, Galen, of the second, both refer to essays of photography Alexandrian scholarship, the resurgent taboo on silas deane death human dissection coupled with the loss of the text On Anatomy allowed descriptions of human anatomy presented as fact to slip back into the untested – and jobs essay, largely incorrect – domain of theory. Deane Death. This anatomical demonstration shows the professor in full robes overseeing a dissection and an assistant poised to definition make his incision. Lint, p. 34. The Islamic Golden Age and Anatomy. The West owes a great debt to the Arab civilization which conquered the deane essays, Byzantine successors of Ancient Rome.
While much of the western world lost touch with the classical past, Islamic scholars collected and translated the works of Hippocrates and Galen – among many others – and absorbed and synthesized the ancient theories with new discoveries of their own. Despite advances in medical scholarship, Quranic injunctions against human dissection and human representation in drawing placed severe limitations on the critical and accurate analysis of human anatomy. Later in the Medieval period, the resurgence of Europe led to the establishment of essay universities and the retranslation of death essays classical works into Greek and Latin. In the fourteenth century, some rare human dissections were carried out at European medical schools, ordinarily with the anatomist seated on statement speech a dais at the head of a large room, reading from deane death essays a manuscript of Galen, while a demonstrator opened the body, surrounded by students and other scholars. Modern Anatomy in the Renaissance. It is with the Renaissance, however, that the era of modern anatomical studies begins. A number of developments united at this time to form a genuinely new cultural system that produced revolutions in many disciplines. The invention of the printing press in the mid-fifteenth century supplanted the diana aesthetic of photography, laborious process of deane hand copying and illumination, and made possible the comparatively rapid and widespread dissemination of knowledge in the form of jobs essay identical books with wood-cut prints. The development of perspective in art led to much greater accuracy in the depiction of individuals and scenes, and prompted artists to make careful studies of human anatomy – including dissections – to educate themselves in the precise structure and musculature of the body.
Finally, intellectual attitudes began to death essays break away both from the rigid structures imposed by religious doctrine and by uncritical acceptance of ancient authorities – not everywhere, of course – but the empirical testing of theories by observation and experimentation lay the foundations for the scientific advances and documentation of knowledge that characterized the eighteenth-century enlightenment and our own modern scientific method. Studies of the shoulder and neck by da Vinci. Lind, p. Thesis Statement For Smoking. 39. In terms of Renaissance anatomy, the two names most closely associated with the progression toward critical analysis and accuracy are Leonardo da Vinci and Andreas Vesalius. Da Vinci approached anatomy from the deane essays, point of view of the artist, but his meticulous and inquisitive mind quickly propelled him into power of speech definition, an anatomical project for its own sake, unfortunately never published. His more than 750 anatomical drawings – most made from observations of dissections he performed – carried the essays, genre of anatomical illustration to extraordinary refinement. Vesalius#8217;s Fabrica is a masterpiece of accuracy and a work of extraordinary beauty as well. Vesalius, p. 210.
Vesalius, born in 1514, five years before the death of da Vinci, studied medicine in Paris, Louvain (Belgium) and Padua (Italy), where the faculty named the 23-year-old a Professor of Surgery and anatomy at the completion of his doctorate. Diana Essays. Vesalius made a name for himself among his students by descending from the chair to silas death essays conduct dissections without an intermediary, and thesis statement for smoking speech, earned renown among the deane death essays, faculty and profession by successfully challenging the authority of Galen. He put the ancient master to my family background the critical test and revealed errors in his anatomical theory. A series of deane death essays six anatomical drawings produced by Vesalius proved so popular with his students that he published them in 1538, and here likely germinated the idea for his masterpiece, De Humani Corporis Fabrica , first published in bereavement, 1543. This volume paired detailed descriptive text with carefully worked anatomical drawings, both of details and entire bodies, all rendered with extreme accuracy, not the least emphasized by the external supports given the deane essays, sequence of standing figures who successively lose the capacity to #8220;stand#8221; on their own as the layers of musculature are removed. Diana & Nikon On The Aesthetic. In the perspective distance behind most of these figures is a continuous cityscape of Padua, a further subtle statement of accuracy or truthfulness in the illustrations, as well as an indication of the important scholarly environment within which Vesalius worked.
The frontispiece of the death, Fabrica likewise shows Vesalius himself at the dissecting table, reinforcing his position as a scholar not hidebound by conventional thinking. Albinus and artist-engraver Jan Wandelaer took over 8 years to complete this remarkable anatomy atlas with its aesthetic style, scientific accuracy, and fanciful backgrounds. Albinus, table 4. From this point forward, many, many new anatomical titles appeared, some overtly plagiarized from Vesalius, others new studies, but human dissections and the goal of accurate anatomical illustration never again fell away from the of speech, medical curriculum. Silas. Progress in Printing Impacts Anatomy. By the power of speech definition, eighteenth century, advances in printing technology enabled the essays, production of larger, folio volumes with copper plate engravings of even greater clarity of detail over the earlier wood cut blocks.
The most exceptional author of this era is Bernhard Siegfried Albinus, whose copper plate engravings derived not from freehand drawings wholly dependent on the eye of the artist but from an elaborate surveying mechanism used by background architects that regulated artistic talent to make accurate, verifiable measurements and produce precisely proportioned details. The nineteenth century brought further technological advances in printing, particularly chromolithography, a method for essays accurate color printing, and changes in paper production methods that lowered costs. These permitted an even greater diffusion of images and texts, making single books and prints available not simply at the level of the school or the professor, but also that of the classroom, student, and practitioner. One type of publication in use at the end of the century was the anatomical chart which brings us to the inspiration for this exhibit: to highlight the anatomical charts in the Claude Moore Health Sciences Library at the University of Virginia.
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Early Adulthood Essay Essays and Research Papers. Early and Middle Adulthood Gregory Solomon PSY/280 October 6, 2012 Dr. David Dawson Early and Middle . Adulthood Although the theory of development by Erik Erikson maintained that humans develop in psychosocial stages, it is the psychological adjustments people undertake in regard to lifestyle and deane, aging that mark significant areas of development. The transition through early adulthood and middle adulthood demand resilience in the pursuit of intimacy, specific function, and of speech definition, quality of life. Developmental psychology , Erik Erikson , Erikson's stages of psychosocial development 1165 Words | 4 Pages. Human Development: Early Adulthood. County Instructor: Azar Etesamypour-King Adulthood is the period of time in our life when a person has gained maturity and is aware its . state and responsibilities, but according to Sigmund Freud, adulthood is a time for work and love.
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Early Middle and Adulthood week 4. ? Early Middle and Adulthood Deanna Halstead PSY/280 October 27, 2014 Corynda Hagamin Early . Middle and Adulthood Paper This paper is about the trial and tribulations associated with the stage of becoming a young adult; it will focus on social and intimate relationship established in this process. It will also talk about people and the changes, encounters, and experiences a person can experience in this stage. People in jobs essay the beginning stages of early and middle adulthood can go through. Adult , Adult development , Adulthood 1120 Words | 5 Pages. Early adulthood is a period of great adjustment in one's life. It is a time where young adults are confronted with new . challenges. Silas Death. With the jobs essay, attainment of adulthood , young adults are to silas deane be capable of supporting themselves in of speech various ways.
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Adult , Adulthood , Coming of deane death, age 962 Words | 3 Pages. Social Status and Early Adulthood. EARLY ADULTHOOD Early adulthood extends from age eighteen to approximately age forty, when the . physical and psychological changes which accompany the statement speech, beginning of the loss of reproductive capacity appear. Death. [pic] In early adulthood , an individual is concerned with developing the ability to share intimacy, seeking to diana essays on the of photography form relationships and find intimate love. Long-term relationships are formed, and often marriage and children result. The young adult is also faced with career decisions. Silas Essays. Choices. Adult , Adult development , Adulthood 3080 Words | 16 Pages. Factors contributing to of speech a successful marriage in early adulthood. ? Factors contributing to a successful marriage in early adulthood Introduction Marriage is defined as the . emotional and silas essays, legal commitment of two people who share economic resources, physical and emotional intimacy (Olson DeFrain, 2006). Marriage is an indication of commitment with an expression of closeness and mutual support (Saxton, 1996).
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Ageing , Child development , Cognitive psychology 609 Words | 2 Pages. Late Adulthood and Death Paper PSY/280 July 19, 2011 Late Adulthood and Death Paper Analyzing late adulthood . and the death of an individual as a culmination of the life span development process one must understand late adulthood consists of. This paper will give a brief overview of silas, ageism and of speech definition, stereotypes associate with late adulthood . Deane Death Essays. This will explain how health and wellness techniques in the late adulthood stages can mitigate the negative effects of thesis statement speech, aging. As people age the social views and. Ageing , Ageism , Aging 1446 Words | 4 Pages. Late Adulthood and the End of Life. Running head: LATE ADULTHOOD AND THE END OF LIFE Late Adulthood and silas, the End of Life Paper Jan George June 25, 2012 PSY/375 . Abstract Late Adulthood and End of aesthetic, Life Paper In every part of a human beings lifespan, an person exploit many essential adjustments both fleshly and death, cognitively. The stage of the life stage that is more complicated is the reality stage as the diana aesthetic, human enters the late adulthood . Everyone has a chance at youth are given a experience of youthful living with lots of energy. Ageing , Death , Disease 1256 Words | 4 Pages. thesis is never a question. Readers of academic essays expect to have questions discussed, explored, or even answered.
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Perspectives on Changes in Adulthood Amanda Long BSHS/342 - Human Lifespan Development March 11, 2013 Barbara Kennedy Perspectives on . Changes in silas death Adulthood Change happens in adulthood that may be very traumatic and essays, enriching. The changes may include social, psychological, emotional, and physical. These changes can influence a person’s physical health, mental health, and the way he or she lives. These changes may affect a person’s social interactions, relationships, personality development. Ageing , Biology , Emotion 1205 Words | 3 Pages. Late Adulthood and Death University of Phoenix PSY/280 September 22, 2011 Late adulthood typically describes the silas deane, period . from the sixties or seventies until death. During this period there are many physical and psychosocial changes and adjustments that take place in the individual life and that of their families or caregivers (Dr. Preisser, 1997).
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Critical theory , Essay , Essays 1151 Words | 6 Pages. The Dynamic Interdependence of thesis statement speech, Developmental Domains Across Emerging Adulthood. Bibliography The Dynamic Interdependence of Developmental Domains across Emerging Adulthood Passages to Adulthood : Linking . Death. Demographic Changes and Human Development And Principles of jobs essay, Longevity and Aging: Intervention to Enhance Older Adulthood Spirituality in Older Adulthood Existential Meaning Productivity and Live Events LaJuana Jones South University Online Topic 1: Adulthood The life span of adulthood continues and is not the endpoint of essays, development. An individual continually. Adult , Adult development , Adulthood 1475 Words | 5 Pages. Aging and Adulthood Paper Karl O'Dell University of Phoenix CCMH/504 Dr. Ed Schroll May 13, 2013 Aging and my family background essay, Adulthood . Paper Aging is an inevitability of life.
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