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1

Ahumada, P. "The mercantile form of value and its place in Marx's theory of the commodity." Cambridge Journal of Economics 36, no. 4 (July 1, 2012): 843–67. http://dx.doi.org/10.1093/cje/bes015.

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2

Kroz, M. V., and N. A. Ratinova. "Psychological features of corruption criminals." Psychology and Law 8, no. 2 (2018): 15–34. http://dx.doi.org/10.17759/psylaw.2018080202.

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The article presents the first part of the study of psychological characteristics of persons who committed crimes of corruption. Law-abiding civil servants acted as a control group. The theoretical basis of the study was the value-normative theory of the criminal A. R. Ratinov's personality, so the main attention was paid to the analysis of the value sphere of corrupt officials. The systems of value orientations of corruption criminals and law-abiding citizens were analyzed and compared, the most and the least significant values for both groups and some individual features were determined. The results contradict the widespread traditional ideas about corrupt officials as Mercantile, self-interested people, who put material values in the first place. So, for corruption criminals the most important are the values: freedom, family, love, children, health, education, new knowledge, expanding horizons. Similar value preferences are typical for law-abiding citizens. The least significant values for corrupt officials are material security, entertainment, public recognition, experience of beauty, high demands and power.
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Marzola, Alessandra. "Pity Silenced." Critical Survey 30, no. 3 (September 1, 2018): 20–35. http://dx.doi.org/10.3167/cs.2018.300303.

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While the mercantile value of mercy in The Merchant of Venice has been often highlighted, the diminished role of pity has received scant attention. This article argues that the ways in which mercy is shown to subsume and eventually incorporate pity throw light on the play’s negotiation of contentious religious and political approaches to the spectres of poverty and/or impoverishment that threaten the emerging mercantile economy. A re-reading of relevant scenes retraces the Catholic implications of the safety-net potential of pity which, unlike the Protestant worldly pity of The Sonnets, here seems bound for repression. In Portia’s final donation to the merchants of Venice even the lingering allusions to Catholicism are neutralized and put to the service of vested interests: a conflation of Christian and Jewish usury that cuts across all religious divides; such allusions are possibly reminiscent of the Monti di Pietà (Mounts of Piety) existent in Italy since 1462 to counter Jewish usury.
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NEUSS, MICHAEL J. "Blood money: Harvey'sDe motu cordis(1628) as an exercise in accounting." British Journal for the History of Science 51, no. 2 (April 13, 2018): 181–203. http://dx.doi.org/10.1017/s0007087418000250.

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AbstractWilliam Harvey's famous quantitative argument fromDe motu cordis(1628) about the circulation of blood explained how a small amount of blood could recirculate and nourish the entire body, upending the Galenic conception of the blood's motion. This paper argues that the quantitative argument drew on the calculative and rhetorical skills of merchants, including Harvey's own brothers. Modern translations ofDe motu cordisobscure the language of accountancy that Harvey himself used. Like a merchant accounting for credits and debits, intake and output, goods and moneys, Harvey treated venous and arterial blood as essentially commensurate, quantifiable and fungible. For Harvey, the circulation (and recirculation) of blood was an arithmetical necessity. The development of Harvey's circulatory model followed shifts in the epistemic value of mercantile forms of knowledge, including accounting and arithmetic, also drawing on an Aristotelian language of reciprocity and balance that Harvey shared with mercantile advisers to the royal court. This paper places Harvey's calculations in a previously underappreciated context of economic crisis, whose debates focused largely on questions of circulation.
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Pérez Fernández, José María. "Introduction: Approaches to the Paper Revolution: The Registration and Communication of Knowledge, Value and Information." Cromohs - Cyber Review of Modern Historiography 23 (March 24, 2021): 76–80. http://dx.doi.org/10.36253/cromohs-12572.

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Invented in China and brought to Europe by Muslim merchants across the Silk Road, the use of paper in the West took off in the Mediterranean towards the end of the Middle Ages. Overshadowed in cultural and media history by the invention of print, paper has played a fundamental role as the media infrastructure for innumerable processes involving the registration and communication of knowledge and value in communities and institutions, from religious orders, mercantile societies, to global empires. This thematic section of Cromohs features four essays. Three essays examine particular cases of paper as a medium for the codification and exchange of knowledge, information and value, whereas the fourth outlines the state of the art on the history of the so-called paper revolution and methodological issues illustrated with relevant case studies. These essays exemplify the research conducted by the Paper in Motion workgroup within the People in Motion COST action.
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6

Marks, Patricia H. "Confronting a Mercantile Elite: Bourbon Reformers and the Merchants of Lima, 1765–1796." Americas 60, no. 04 (April 2004): 519–58. http://dx.doi.org/10.1017/s0003161500070607.

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After Spain’s defeat in the Seven Years’ War (1757-1763), when the British had occupied Havana and Manila, a series of territorial, commercial, and tax reforms brought significant change to the viceroyalty of Peru. Their economic effects have been matters for debate ever since. Some historians have emphasized their positive effects. Following promulgation of the Reglamento de comercio libre of 1778, the volume and value of European manufactures exported to the Pacific coast of Spanish South America increased. Lima and its port city, Callao, remained important as commercial centers of Spanish South America. But others suggest that the viceregal capital—home to a powerful mercantile elite, the magnates of the consulado (merchant guild) of Lima—suffered a decline in its economic fortunes, as did the entire viceroyalty. Support for this point of view was widespread in late colonial Peru. In spite of the evidence for growth, a rising chorus of complaint bemoaned the increasing poverty of the viceroyalty in general and Lima in particular. How can we account for this discrepancy?
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Marks, Patricia H. "Confronting a Mercantile Elite: Bourbon Reformers and the Merchants of Lima, 1765–1796." Americas 60, no. 4 (April 2004): 519–58. http://dx.doi.org/10.1353/tam.2004.0061.

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After Spain’s defeat in the Seven Years’ War (1757-1763), when the British had occupied Havana and Manila, a series of territorial, commercial, and tax reforms brought significant change to the viceroyalty of Peru. Their economic effects have been matters for debate ever since. Some historians have emphasized their positive effects. Following promulgation of theReglamento de comercio libreof 1778, the volume and value of European manufactures exported to the Pacific coast of Spanish South America increased. Lima and its port city, Callao, remained important as commercial centers of Spanish South America. But others suggest that the viceregal capital—home to a powerful mercantile elite, the magnates of theconsulado(merchant guild) of Lima—suffered a decline in its economic fortunes, as did the entire viceroyalty. Support for this point of view was widespread in late colonial Peru. In spite of the evidence for growth, a rising chorus of complaint bemoaned the increasing poverty of the viceroyalty in general and Lima in particular. How can we account for this discrepancy?
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8

Gródek-Szostak, Zofia, Gabriela Malik, Danuta Kajrunajtys, Anna Szeląg-Sikora, Jakub Sikora, Maciej Kuboń, Marcin Niemiec, and Joanna Kapusta-Duch. "Modeling the Dependency between Extreme Prices of Selected Agricultural Products on the Derivatives Market Using the Linkage Function." Sustainability 11, no. 15 (August 1, 2019): 4144. http://dx.doi.org/10.3390/su11154144.

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The purpose of the article is to identify and estimate the dependency model for the extreme prices of agricultural products listed on the Chicago Mercantile Exchange. The article presents the results of the first stage of research covering the time interval 1975–2010. The selected products are: Corn, soybean and wheat. The analysis of the dependency between extreme price values on the selected futures was based on the estimation of five models of two-dimensional extreme value copulas, namely, the Galambos copula, the Gumbel copula, the Husler–Reiss copula, the Tawn asymmetric copula and the t-EV copula. The next stage of the analysis was to test whether the structure of the dependency described with the estimated copulas is a sufficient approximation of reality, and whether it is suitable for modeling empirical data. The quality of matching the estimated copulas to empirical data of return rates of agricultural products was assessed. For this purpose, the Kendall coefficient was calculated, and the methodology of the empirical combining function was used. The conducted research allowed for the determination of the conduct for this kind of phenomena as it is crucial in the process of investing in derivatives markets. The analyzed phenomena are highly dependent on e.g., financial crises, war, or market speculation but also on drought, fires, rainfall, or even crop oversupply. The conducted analysis is of key importance in terms of balancing agricultural production on a global scale. It should be emphasized that conducting market analysis of agricultural products at the Chicago Mercantile Exchange in the context of competition with the agricultural market of the European Union is of significant importance.
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9

Winstead, Jack L., Milorad M. Novicevic, John H. Humphreys, and Ifeoluwa Tobi Popoola. "When the moral tail wags the entrepreneurial dog: the historic case of Trumpet Records." Journal of Management History 22, no. 1 (January 11, 2016): 2–23. http://dx.doi.org/10.1108/jmh-03-2015-0018.

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Purpose – The purpose of this paper is to explore the congruencies and incongruences between the moral and entrepreneurial accountabilities of Lillian McMurry to provide insights for entrepreneurs and entrepreneurship. Ms McMurry was the entrepreneurial force behind the founding of Trumpet Records, a unique, Mississippi Delta Blues record label in the 1950s. Design/methodology/approach – The examination of this historical case study is grounded in the theoretical examination of the tensions between Lillian McMurry’s felt moral and entrepreneurial accountabilities. Using an analytical archival historical method, a narrative explanation of how these tensions influenced the success and, ultimately, the failure of Trumpet Records are developed. Findings – The accounting records highlighted a number of issues hampering the commercial profitability of Trumpet Records. Moreover, the archival and documentary sources examined also proved revealing as to conflicts between Ms McMurry’s personal character and mercantile determination as an entrepreneur. Research limitations/implications – The approach of using analytically structured historical narrative as a research strategy is but one method of explaining the tensions between the moral and entrepreneurial accountabilities of Lillian McMurry. Practical implications – The proponents of virtue ethics suggest that this Aristotelian personal character perspective is more fundamental than traditional, act-oriented consequentialist teleological and deontological ethical decision-making approaches. A perspective of moral accountability exceeding the norm of the obstructionist stance is required to maintain a sound balance between entrepreneurial accountability and moral accountability. Originality/value – This paper adopts a mercantile perspective, using the accounting and related business records of Trumpet Records, to examine the leadership characteristics of Lillian McMurry. Practical lessons learned for entrepreneurs facing the moral dilemma of competing accountabilities and advance questions to spur future research in this area are drawn.
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10

Payne, Richard E. "The Silk Road and the Iranian political economy in late antiquity: Iran, the Silk Road, and the problem of aristocratic empire." Bulletin of the School of Oriental and African Studies 81, no. 2 (June 2018): 227–50. http://dx.doi.org/10.1017/s0041977x18000459.

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AbstractThe Iranian Empire emerged in the third century in the interstices of the Silk Road that increasingly linked the markets of the Mediterranean and the Near East with South, Central, and East Asia. The ensuing four centuries of Iranian rule corresponded with the heyday of trans-Eurasian trade, as the demand of moneyed imperial elites across the continent for one another's high-value commodities stimulated the development of long-distance networks. Despite its position at the nexus of trans-continental and trans-oceanic commerce, accounts of Iran in late antiquity relegate trade to a marginal role in its political economy. The present article seeks to foreground the contribution of trans-continental mercantile networks to the formation of Iran and to argue that its development depended as much on the political economies of its western and eastern neighbours as on internal Near Eastern factors.
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11

Gómez-Valle, L., Z. Habibilashkary, and J. Martínez-Rodríguez. "The Jump Size Distribution of the Commodity Spot Price and Its Effect on Futures and Option Prices." Abstract and Applied Analysis 2017 (2017): 1–10. http://dx.doi.org/10.1155/2017/3286549.

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In this paper, we analyze the role of the jump size distribution in the US natural gas prices when valuing natural gas futures traded at New York Mercantile Exchange (NYMEX) and we observe that a jump-diffusion model always provides lower errors than a diffusion model. Moreover, we also show that although the Normal distribution offers lower errors for short maturities, the Exponential distribution is quite accurate for long maturities. We also price natural gas options and we see that, in general, the model with the Normal jump size distribution underprices these options with respect to the Exponential distribution. Finally, we obtain the futures risk premia in both cases and we observe that for long maturities the term structure of the risk premia is negative. Moreover, the Exponential distribution provides the highest premia in absolute value.
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12

Medic-Pap, Sladjana, Stevan Masirevic, and Ivana Sofhauzer. "Mycoflora of commercial maize seed in 2010." Zbornik Matice srpske za prirodne nauke, no. 120 (2011): 129–35. http://dx.doi.org/10.2298/zmspn1120129m.

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Ear and kernel rots can reduce yield, quality and feed value of grain. Toxins produced by the fungi in corn can also have serious implications on the end use of the grain. Various fungi cause ear and kernel rots. Fungi belonging to the genus Fusarium are the most significant fungi which can cause corn ear and kernel rots. The aim of this paper is to test health of mercantile maize seed belonging to different hybrids. Seed health testing was done using filter paper and nutritive media (PDA) method. Fungi from genera Fusarium, Penicillium, Aspergillus and Alternaria were isolated from tested corn seed by both methods. Two species from the genus Fusarium were found in the tested corn samples F. graminearum and F. monilirome. Tested hybrids that belonged to different FAO maturity groups showed differences in susceptibility to ear and kernel rot.
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13

Salonia, Matteo. "The first voyage of Giovanni da Empoli to India: Mercantile culture, Christian faith, and the early production of knowledge about Portuguese Asia." International Journal of Maritime History 31, no. 1 (February 2019): 3–18. http://dx.doi.org/10.1177/0843871418822446.

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Giovanni da Empoli, a Florentine agent and merchant, was among the first Europeans to travel by an exclusively maritime route to India. This article focuses on Giovanni’s first voyage to the East (1503–1504), during which he visited several ports along the Malabar coast. By examining Giovanni’s letter to his father, this contribution explores his (re)emerging identities, and in particular his mercantile outlook and his Christian faith, which suggest a diversity of value systems and agendas among ‘the Portuguese’. The experience of Giovanni is significant also because it represents an instance of production and transfer of knowledge about ‘the Indies’ in early Cinquecento Europe. As suggested by other contemporary sources concerning Giovanni, this circulation of knowledge did not take place only in writing, but also orally, in formal and informal conversations that Giovanni had with a variety of interested interlocutors both in Florence and elsewhere.
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14

Maldonado Martínez, Gustavo Adolfo, and Jaime Cuenca Amigo. "Espacios de ocio para el desarrollo humano." TERRA: Revista de Desarrollo Local, no. 8 (July 27, 2021): 628. http://dx.doi.org/10.7203/terra.8.20365.

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Resumen: El presente artículo parte de la necesidad por reflexionar en torno al impacto de la mercantilización en la valoración y producción social de los espacios para el ocio. A través de distinciones y precisiones conceptuales entre espacio, lugar y ocio, este trabajo pretende analizar dos consecuencias importantes de la mercantilización en la valoración del espacio social: la producción del espacio a través de la mercantilización produce valor mercantil. El espacio en sentido social se torna entonces en un contenedor de relaciones sociales mediadas por la mercancía, y esto es apreciable en los espacios para la ocupación del tiempo de ocio. Sin embargo, pretendemos sustentar aquí que el ocio es un posible agente de emancipación y productor de valor en otros sentidos. Los espacios también han de contener valor no necesariamente en sentido mercantil, y es ahí donde es posible un punto de encuentro con el valor del ocio y los espacios para este. Así, se persigue la idea de que el ocio puede fungir como resistencia, diferenciándose del común malentendido de situarlo como actividad ligada irremediablemente al consumo. En cambio, nos inclinamos por proponerlo como experiencia formativa capaz de potenciar las capacidades humanas por medio de su desarrollo. Se busca así plantear alternativas en torno a la posibilidad de encontrar por medio de la experiencia de ocio resquicios de emancipación y resistencia para hacer frente a la mercantilización y el consumo y proponer formas de desarrollo local que sean cauce de desarrollo humano y comunitario. Palabras clave: Espacio, lugar, tiempo de ocio, valor, mercancía. Abstract: This article is based on the need to reflect on the impact of commodification on the valuation and social production of leisure spaces. Through conceptual distinctions and clarifications between space, place and leisure, this paper aims to analyse two important consequences of commodification on the valuation of social space: The production of space through commodification produces market value. Space in a social sense then becomes a container for commodity-mediated social relations, and this is visible in the spaces for the occupation of leisure time. However, we intend to argue here that leisure is a possible agent of emancipation and producer of value in other senses. Spaces also have to contain value not necessarily in a mercantile sense, and this is where a meeting point with the value of leisure and spaces for leisure is possible. Thus, we pursue the idea that leisure can function as resistance, as opposed to the common misunderstanding of situating it as an activity irremediably linked to consumption. Instead, we are inclined to propose it as a formative experience capable of enhancing human capacities through its development. In this way, we seek to propose alternatives around the possibility of finding, through the experience of leisure, loopholes for emancipation and resistance in order to confront commercialisation and consumption and to propose forms of local development that are a channel for human and community development. Key words: Valuable leisure, human development, recreation, re-creation.
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Oxley, Ian. "Scapa Flow and the protection and management of Scotland's historic military shipwrecks." Antiquity 76, no. 293 (September 2002): 862–68. http://dx.doi.org/10.1017/s0003598x00091353.

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IntroductionIn the past Britain has been a global naval, mercantile and industrial power and, as an island which has benefited from successive waves of settlement, its history is inextricably linked to its surrounding seas (Lavery 2001). High volumes of shipping traffic and a long history of seafaring and warfare have contributed to a density of shipwreck remains in UK territorial waters which is likely to be amongst the highest in the world.Recently warship wrecks have been given a significantly higher degree of attention in the UK and world-wide, and the recent ‘scheduling’ of the German High Seas Fleet wrecks under the terms of the Ancient Monuments and Archaeological Areas Act 2979 (AMAA 1979) has led to new challenges in heritage management. At the same time as we are becoming aware of the value of these resources, the administrative, legislative, environmental and social frameworks in which they have to be managed are changing rapidly.
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Autiero, Serena. "Indo-Roman lamps from Ter: the long shadow of Rome or the light of transculturation?" Ancient lamps from Spain to India. Trade, influences, local traditions, no. 28.1 (December 30, 2019): 659–70. http://dx.doi.org/10.31338/uw.2083-537x.pam28.1.29.

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Ter, ancient Tagara, in the Osmanabad district (Maharashtra), is among the most important sites when discussing Indo-Roman relations. Local production of small artefacts, such as pottery lamps and figurines, reveals an enthrallment for the exotic resulting in new transcultural visual solutions. The shape, iconography, and execution of terracotta lamps of the so-called Indo-Roman type from Ter are a clear witness to this phenomenon. The absence of precise comparisons with Western productions, and the impossibility to connect them to a direct trade of lamps confirm the transcultural value of these lamps. They are indeed the product of intermingling and contact, not just a copy of well-known types; they are better understood as an original product of Indian manufacturers based on a current stylistic trend gathering inputs from different media and materials. The result is a syncretic original product, created to satisfy the refined taste of urban mercantile elites. These lamps definitely show how alien visual culture found a welcoming environment in the countries involved in ancient globalisation.
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Culver, William W., and Cornel J. Reinhart. "Capitalist Dreams: Chile's Response to Nineteenth-Century World Copper Competition." Comparative Studies in Society and History 31, no. 4 (October 1989): 722–44. http://dx.doi.org/10.1017/s0010417500016170.

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Hernando de Soto's recent book, The Other Path, argues that capitalism has not failed in Peru and Latin America, rather, it has not been tried. Basing his case on the observation that Latin American economies are strangled by arcane policies and regulations, de Soto goes on to bolster his point by providing a fresh and powerful look at the undeniable reality of the large “informal,” and thus unregulated, economic sector in Peru. As with any such generalization, how strongly does its explanatory value remain when measured against specific events, over long periods of time? This article seeks just such a perspective. It examines the impact of such regulations as mining codes and mineral taxation on the efforts of Chilean copper entrepreneurs to compete worldwide in the nineteenth century. De Soto may be correct in his contention that today's highly regulated economies keep Latin Americans from being as productive as their resources justify, but to extend this view into the past ignores earlier productive accomplishments, as well as significant efforts at different times and places to cast off Latin America's mercantile legacy.
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YILDIZ, HATICE. "PARALLELS AND CONTRASTS IN GENDERED HISTORIES OF INDUSTRIAL LABOUR IN BURSA AND BOMBAY 1850–1910." Historical Journal 60, no. 2 (November 8, 2016): 443–70. http://dx.doi.org/10.1017/s0018246x16000340.

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AbstractTextile manufacturing in India and the Ottoman Empire transformed fundamentally in the nineteenth century, when mass-produced goods imported from Europe permeated local markets. Faced with increasing competition from abroad, local producers changed their techniques, materials, designs, and target customers. At the same time, processing industries emerged in places with intense mercantile activity, introducing new meanings, relations, and patterns of work. This article investigates the role played by gender in the shaping of labour markets and class politics in two export-oriented industries that developed simultaneously: the silk-reeling industry in Bursa and the cotton-spinning industry in Bombay. It shows that the secondary economic value attributed to women's work, combined with rural connections of workers, brought down wages and subsidized capitalist profits in both sectors. Within the emerging industrial workforce, ideas about appropriate roles for women and men provided the vocabulary and constituted boundaries of class politics. Bringing gender into the debate of industrial development and class, the article reveals parallels and contrasts in two non-European settings that are rarely compared in the existing historiographies.
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Pilkevych, Viktoriia. "Cultural and Natural Sites of Europe According to UNESCO List of World Heritage in Danger." European Historical Studies, no. 12 (2019): 125–35. http://dx.doi.org/10.17721/2524-048x.2019.12.125-135.

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The author studies UNESCO’s activities in the cultural sphere, especially the protection and preservation of cultural heritage around the world. There is World Heritage List. Sites must be of outstanding universal value and meet the special criteria to be included on this List. Countries are trying to include their cultural objects for protection. Cultural heritage is architectural works, works of monumental sculpture and painting, elements or structures of an archaeological nature groups of buildings which are of outstanding universal value. The World Heritage Committee is responsible for the implementation of the World Heritage Convention («Convention Concerning the Protection of the World Cultural and Natural Heritage»,1972), gives financial assistance and decides on the listing or deletion of properties in the List of World Heritage in Danger. The List of World Heritage in Danger informs the international community of threat and to encourage corrective action. Special attention was given to European cultural and natural sites which are in this list. These are sites in Serbia (Medieval Monuments in Kosovo (2006)), United Kingdom of Great Britain and Northern Ireland (Liverpool – Maritime Mercantile City (2012)), Austria (Historic Centre of Vienna (2017)). This article focuses on the reasons for listing in the List of World Heritage in Danger (different conflicts, war, natural disasters, pollution, poaching, uncontrolled urbanization, tourist development etc.). Author outlines problems of protection world cultural heritage that need to be solved in the future. International community can help in this problem because each site in World Heritage List has outstanding universal value in our life. The author emphasizes on high importance of cultural sphere of the UNESCO’s activities.
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Meera, Ahmad Kameel Mydin. "Cryptocurrencies From Islamic Perspectives: The Case Of Bitcoin." Buletin Ekonomi Moneter dan Perbankan 20, no. 4 (April 30, 2018): 443–60. http://dx.doi.org/10.21098/bemp.v20i4.902.

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Cryptocurrencies’ popularity has surged during the last few years. This isespecially the case of bitcoin, one among cryptocurrencies which price has soaredfrom USD1,000 in the first quarter of 2017 to USD20,000 by the end of 2017. Ithas now being used by merchants as a medium of exchange. Upon realizing itspopularity, the CME Group that owns the Chicago Mercantile Exchange launcheda futures contract on bitcoin. Yet, there are cases where bitcoin is banned bythe country. This article examines the implication of bitcoin on Islamic financeand questions its acceptance as a medium of exchange (money) based on itscompliancy with shari’ah. By analyzing its nature and characteristics, the paperconcludes that, strictly speaking, cryptocurrencies that are not backed with realassets are not shari’ah-compliant. However, the majority of shari’ah scholarsare leaning towards approving bitcoin on maslahah basis. Bitcoin is neither fiatmoney nor real money. The absence of an intrinsic value coupled with lack orzero supervision by the central bank will result in misusing bitcoin. Furthermore,we content that it has the elements of maysir and gharar. This can contributetowards socio-economic injustices, thereby jeopardizing the maqasid al-shari’ah.Hence, based on a thorough analysis, we conclude that fiat cryptocurrencies arenot shari’ah compliant. However, gold-backed cryptocurrencies are argued to bedesirable and consistent with the maqasid al shari’ah.
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Mancilla-Rendón, Enriqueta, Carmen Lozano, and Enrique Torres-Esteva. "Fuzzy Governance Model." Mathematics 9, no. 5 (February 26, 2021): 481. http://dx.doi.org/10.3390/math9050481.

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This article aims to analyze the functions of corporate governance agents as a key part of the study and evaluation of the internal control by the independent auditor to propose a governance fuzzy model based on legality. This is a descriptive–hermeneutical study based on mercantile-securities law, the code of best practice of corporate governance, and auditing standards. The research design is cross-sectional and uses fuzzy logic theory as an alternative tool in contrast to classical mathematical models. The results suggest that corporate governance agents strongly influence the application of a management system. Evidence is given regarding the positive relationship between the functions of corporate governance agents as a management system. Additionally, the importance of an internal control management system as an inherent mechanism for governance is proven. The scientific value of this work lies in showing how the interaction between the application of mathematical models based on fuzzy set theory and the qualitative attributes of internal control policies and practices. It is a tool to evaluate governance as a management system for decision making. This work emphasizes that a model based on fuzzy sets is useful to evaluate a management system of internal control policies and procedures necessary to improve corporate governance.
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Maw, Peter. "Provincial Merchants in Eighteenth-Century England: The ‘Great Oaks’ of Manchester." English Historical Review 136, no. 580 (June 1, 2021): 568–618. http://dx.doi.org/10.1093/ehr/ceab156.

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Abstract The importance of overseas trade to England’s national wealth and international reputation in the eighteenth century amplified the public discourse on the social value of merchants. Contemporary conduct books described a hierarchical occupational structure, where merchants enjoyed the highest prestige within the business community, with tradesmen and manufacturers performing distinct and progressively less valued professional functions. These conduct books focused on London, England’s premier port and the beating heart of Europe’s commodity and financial markets. Historians have also given much attention to London but have equally demonstrated the importance of merchants in the ‘outports’, whose participation in England’s foreign trade engendered significant wealth, status and political influence. This article considers a different type of eighteenth-century merchant, one based within English manufacturing regions, and one that has been largely overlooked in the historiography, not least because their businesses elided the separation of production and mercantile activities espoused by contemporary didacts. Focusing on Manchester, the article demonstrates that the town’s ‘Great Oaks’ challenged London’s commercial hegemony in a distinctive way, seeking not to replicate outport merchants’ entrepreneurial verve in risky, multilateral trades, but specialising, as both manufacturers and merchants, in exporting to commercially developed markets, where the ability to supply a precise assortment of locally produced textiles was more important than the capacity to sell imports or to provide financial services to overseas clients. Although little studied, provincial merchant communities were a general feature of the more dynamic English manufacturing regions in the years immediately before, and during the onset of, industrialisation.
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Erturk, Alper, Tugkan Arici, Orhan Complek, and M. Sahin Gok. "A New Approach to Sea Transportation." International Journal of Research in Business and Social Science (2147-4478) 6, no. 1 (January 20, 2017): 117–26. http://dx.doi.org/10.20525/ijrbs.v6i1.709.

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This study has been conducted to detect the strengths and the improvement requiring areas of sea transportation in Turkey via SWOT analysis, and the opportunities this sector brings to Turkey and the threats that might appear have been put forward in several aspects. When the necessary advances have been made considering the outcomes of this study, it can be foreseen that Turkish navigation can make a swift progress and assume its place in the top 5 mercantile fleets of the World Trade Fleet. Moreover, this new approach that can be developed through the example of Turkey, especially in the context of SWOT analysis methodology, can get to be seen as a role model before the other developing countries.Sea transportation is not merely a transportation sector. Along with goods and human transportation, ship building industry, port services, sea insurance and sea tourism are among the many naval activities. Because of all these, sea transportation has a significant place in international trade. The overall commercial value of world trade mounting up to 15 trillion US dollars, 9 trillion dollars of this has been conducted via sea transportation. In other words, 60 percent of world commerce has been done through sea transportation (GISBIR, 2013). Furthermore, the volume of the dry bulk market via sea transportation is expected to grow by 6 percent between the years 2014 and 2018 (GISBIR, 2013).
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Brandão, Isac de Freitas, Alessandra Carvalho de Vasconcelos, Márcia Martins Mendes De Luca, and Vicente Lima Crisóstomo. "Composition of the board of directors and pay-performance sensitivity." Revista Contabilidade & Finanças 30, no. 79 (March 2019): 28–41. http://dx.doi.org/10.1590/1808-057x201806610.

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ABSTRACT This article investigates, in the Brazilian capital market, the effect of the composition of the board of directors on executive compensation sensitivity to market performance, known as pay-performance sensitivity (PPS). Due to potential agency conflicts between controlling and minority shareholders and between shareholders and managers, members of the board of directors of the executive board or those appointed by the controlling shareholder might have less independence, something which may compromise monitoring effectiveness and, consequently, reduce the PPS. The purpose is contributing to understand the agency conflicts that have taken place in the Brazilian capital market and to define the configuration of the monitoring and compensation mechanisms that minimize total agency costs, maximizing shareholders’ wealth. The research results have implications for understanding the agency relations and for corporate governance in the Brazilian capital market. It is concluded that the relation between the monitoring exercised by the board of directors and executive compensation is a condition for its effectiveness as a governance mechanism in the Brazilian capital market. Data within the period 2013-2015 from 92 companies that participate in the Brazil 100 Index (IBRX 100) of the São Paulo Stock, Mercantile & Futures Exchange (BM&FBOVESPA) were analyzed. In addition to tests of difference between mean values and correlation, estimates were processed through feasible generalized least squares modeling. The independence of the board of directors vis-à-vis the controlling shareholder and the executive board may work as a corporate governance mechanism supplementing executive compensation. The results of this study indicate that the proportion of executives and independent members in the board of directors reduces the PPS, a measurement for executive compensation effectiveness made operational by the contemporary relation between increased managers’ compensation and increased company’s market value.
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Silva, Antônio Micael Pontes da, Elcimar Simão Martins, and Antônio Ailton de Sousa Lima. "ESBOÇO CRÍTICO DA PRODUÇÃO ARTÍSTICA COMO REALIDADE SOCIAL: CONVERGÊNCIAS E DIVERGÊNCIAS ENTRE PIERRE BOURDIEU E GILLES LIPOVETSKY E JEAN SERROY." Revista Expressão Católica 7, no. 2 (December 17, 2018): 52. http://dx.doi.org/10.25190/rec.v7i2.2225.

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Este artigo é um convite crítico e reflexivo sobre a produção artística como realidade social a partir das obras de Pierre Bourdieu em A Economia das Trocas Simbólicas (2005) e Gilles Lipovetsky e Jean Serroy em A Estetização do Mundo (2015). A metodologia apresentada é de revisão de literatura pautada numa análise hermenêutica problematizadora das obras citadas, destacamos em Bourdieu: a) o campo das instâncias de consagração e difusão da arte e b) o mercado de bens simbólicos como sistema de produção, consumo e mercantilização da arte. E em Lipovetsky e Serroy: a compreensão da arte sobre a lógica de uma economia mercantil que é um processo de artealização capitalista da economia e de estetização da vida cotidiana, resultando num capitalismo transestético. Concluímos que as transformações acerca da estrutura do campo de produção artística como realidade social estão inteiramente ligadas aos interesses do mercado, sempre adotando novas estratégias de consumo sobre quem/como deve consumir e produzir; e de definições sobre o que é arte perante as dinâmicas capitalísticas da sociedade moderna. Todo o valor estético e poético da arte é dilacerado e transfigurado em produto que deve tão somente seduzir e vender gostos, desejos, emoções, sensações e sonhos. CRITICAL OUTLINE OF ARTISTIC PRODUCTION AS A SOCIAL REALITY: CONVERGENCES AND DIVERGENCES BETWEEN PIERRE BOURDIEU AND GILLES LIPOVETSKY AND JEAN SERROY ABSTRACT This article is a critical and reflexive invitation on artistic production as a social reality from the works of Pierre Bourdieu in The Economics of Symbolic Exchanges (2005) and Gilles Lipovetsky and Jean Serroy in The Estetization of the World (2015). The methodology presented is a review of literature based on a problematic hermeneutical analysis of the works cited, we highlight in Bourdieu: a) the field of the consecration and diffusion of art and b) the symbolic goods market as a system of production, consumption and commodification of art. And in Lipovetsky and Serroy: the understanding of art on the logic of a mercantile economy, which is a process of capitalist artalization of economy and aestheticization of everyday life, resulting in a transaesthetic capitalism. We conclude that the transformations about the structure of the field of artistic production as a social reality are entirely linked to the interests of the market, always adopting new consumption strategies on who / how to consume and produce; and of definitions about what is art before the capitalistic dynamics of modern society. All the aesthetic and poetic value of art is torn and transfigured into a product that must only seduce and sell tastes, desires, emotions, sensations and dreams.
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Petruk, Oleksandr, and Oksana Novak. "State and Prospects of Using the Сryptocurrency Derivatives." Accounting and Finance, no. 3(89) (2020): 60–65. http://dx.doi.org/10.33146/2307-9878-2020-3(89)-60-65.

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The emergence and rapid development of the cryptocurrency market necessitated its organization and legal regulation. Today in Ukraine, businesses are allowed to record cryptocurrency as a financial asset (financial instrument / intangible asset), so cryptocurrency can be used by businesses and individuals as an investment. In developed countries, where the legal framework for the operation of cryptocurrencies has been created, new derivative financial instruments are emerging: Bitcoin futures and options on Bitcoin futures. The purpose of the article is to study the features of derivative financial instruments for cryptocurrencies and prospects for their use in Ukraine. The authors analyzed the peculiarities of the functioning of Bitcoin derivatives on Chicago Mercantile Exchange (CME). It has been established that both Bitcoin futures and options on Bitcoin futures are settlement contracts without the actual delivery of the underlying asset, and their value is formed depending on the spot prices for bitcoin. According to the results of the study, it can be argued that derivatives based on cryptocurrencies (bitcoin) are used mainly for speculative purposes, are highly volatile and high risk, require significant investment to participate in trading (compared to derivatives on traditional financial instruments) and do not involve any transactions with direct cryptocurrencies. Domestic legislation does not explicitly prohibit investments in cryptocurrencies and financial instruments derived from them, but does not determine the legal status of cryptocurrencies. National financial market regulators do not provide any guidance on valuation, accounting and cryptocurrency transactions to businesses, but only warn of the high risks of investing in cryptocurrencies.
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Бродецька, Юлія. "ЕТИКА СПІВ-БУТТЄВОСТІ: УНІВЕРСАЛІЇ І МЕХАНІЗМИ БУТТЯ-РАЗОМ." Humanities journal, no. 4 (February 4, 2020): 56–65. http://dx.doi.org/10.32620/gch.2019.4.06.

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The article focuses on the ontological aspects of the being ethics. Ethical knowledge as the fundamental mechanism for the reproduction of human being-together is implemented in universals such as values, norms, and customs. These structural elements of ethics, therefore, are responsible for the reproduction and translation of the coherence mechanisms of human co-existence both at the individual and social levels.It has been revealed that among all ethical universals, each element is focused on its functional predetermination. However, it is values that play a special role in the formation of human co-existence and the realization of the spiritual potential of the individual as well. In its historical perspective, the problem of values is formulated in the framework of the ancient tradition as the “philosophy of values” (axiology). A “philosophy of values” or ethics arises as a doctrine of good manners, that is, mechanisms and methods of forming a harmonious social personality and harmonious social relations.Socrates, like Plato, equates value with good. Good, in turn, is correlated by philosophers with the knowledge that forms our virtues. Therefore, the main thing for a person, according to most ancient philosophers, is the spiritual state of a person, his virtues, which are the essence of the human happiness condition. In this regard, the good cannot be defined as pleasure, because there are bad pleasures. One cannot call good that only benefits, because the same can harm another person. Good is what improves the inner nature of human.The sacred nature of value, its relation to transcendental being indicates that this phenomenon is a carrier of meanings. Meanings, essence, truth is that which fills, directs and organizes human being-together. Therefore, on the one hand, the ontological purpose of value is to fill a person with meanings, and thus, on the other hand, to form his involvement in co-existence, the common good. This task of values reflects their nature, in which these ethical universals (values-benefits, values-goals, self-worth), on the one hand, reveal the nature of the ontology of being (and this is its difference from non-existence), and on the other, reflect the existential potential of a person. It is about spiritual values.The mystery of this ethical element is that the nature of spiritual values, their assimilation and development exclude any manifestation of consumerism, appropriation, selfishness. Good cannot be only for me, cannot be personal, useful, cannot be relative. Good cannot be manipulated, cannot be used. Therefore, reflecting the essence, meaning, goals of human life, spiritual values cannot be a means of evaluation, that is, an instrument for achieving lofty goals. Value and appreciation is a binary opposition that reflects the pole aspects of life and existence. Otherwise, it is no longer a question of good, but of its simulations, which lead to the predominance and prosperity of evil - their own mercantile interests, goals, selfish aspirations, and hence the suffering of others.Spiritual values need internalization of their experience. Therefore, the way to reach the values-goals can only be an intuitive immersion (in meaning, essence), unity and involvement in this experience. As a result, there is a feeling of inner fullness, realization, happiness. So, it is in this immersion, acceptance, completeness, that our personal experience of harmonious being is laid, together, an order is formed that determines the contribution of each of us in realizing the value of the common good, being We. Thus, reflecting the meaning, goals of human existence, spiritual values cannot be means of human life, creativity, realization, that is, an assessment tool. Their metaphysical purpose requires going beyond pragmatic perception, liberation from the consumer desire to colonize the world around me.
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Kozyr, М., and О. Oliynyk. "INTERACTIVE AS A PEDAGOGICAL INNOVATION IN AN INFORMATION SOCIETY." Pedagogical education: theory and practice. Psychology. Pedagogy, no. 32 (2019): 47–53. http://dx.doi.org/10.28925/2311-2409.2019.32.6.

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The article analyzes the scientific sources on the classification of interactive technologies in primary and higher schools, presents the basic classifications of methods of interactive learning on the basis of various features: communicative functions, degree of involvement of participants in the educational process, forms of organization of educational activities, etc. The main problems in creating a unified classification of interactive methods have been identified. A new, practically oriented classification is developed, based on the sign of motivation of educational activity. Based on the research, we can state the need to create a new classification that would be universal for two levels of education - primary and higher education. The basis for its formation is a set of motives that each participant in the educational process pursues. The first group of methods are those that meet the social needs of the subjects of the educational process. These include the motive for self-expression and self-assertion in the group and the motive for achieving a collective goal. The second group of interactive methods is distinguished on the basis of motivating motives. Interviews aimed at meeting the vocational-value (training-value) needs make up the third group of classification. The fourth is interactive methods aimed at realizing cognitive motives. The fifth group of interactive methods, aimed at satisfying the mercantile motives in the future and synthesizing the previous varieties, is a set of all the above motives. The choice of methods in this category is aimed at a comprehensive realization of all educational needs that will find their way into future activities, including professional ones. In the course of the study, we came to the conclusion that the active use of interactive technologies at a new angle will facilitate the training of motivated and positively oriented students and highly qualified specialists, who are able to integrate theoretical knowledge and practical skills in the future professional activity.
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Manfredini, Manfredo. "Envisioning Atmospheres of Spectacle and Activism. Utopia and critical urbanism instruments for the reclamation of the fragmented territories of the WALL and the MALL." Journal of Public Space, Vol. 4 n. 4 (December 31, 2019): 83–108. http://dx.doi.org/10.32891/jps.v4i4.1235.

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Woundedlands are places of crisis of the civic sphere, where architecture contributes to escalate the agency of forces that annihilate associative, differential and commoning processes. They are spaces of exemplary expression of the destructive capacity of contemporary technology to increase control, abstraction and exclusion. The Wall and the Mall are two salient Woundedland types addressed in this research. The Wall—a harsh boundary displacing and negating access to the stranger—epitomizes the increasing instances of unmovable and unforgiving socio-spatial divides. The heavily armed Demilitarized Zone created by the stalled Korean conflict is chosen as an egregious walling example. The Mall—a supreme urban embodiment of digitally enhanced urban de-commoning and homogenizing forces—typifies the post-consumerist spectacular production of implanted and exogenous pseudo-civic centralities. The heterotopic integrated shopping centre Sylvia Park—the main centre of this kind in New Zealand—is selected as a key representative instance of the dissociative enclaves of spectacle. Two major phenomena characterize the spatial production of these two Woundedlands: pervasive translocalization—the diffusing mobilization of territorialization patterns—and multiassociative transduction—the iterative production of combinant and immersive metastable spatialities. Through an articulated design proposition set, these Woundedlands are reimagined as productive utopias of reappropriated and (re)creational Wonderlands. These Wonderlands are a cultural response to the contemporary mode of production, challenging and transmuting its alienating apparatus. The symbols of geopolitical and mercantile warfare are recast into possible analogue worlds where a rich mix of instrumentalities is designed to empower latent and marginalised counterforces. These Wonderlands have mobilised metastable spatialities that give consistency and affirm the commoning of the digitally augmented social networks, boosting socio-spatial relationality and maximal differentiation. The proposition set shows how by producing alternative discursive frameworks of coordinated narratives with scenario-based and context-specific sign-value articulations, tightly crafted chains of recoded elements propose a novel cultural understanding of the current spatial paradigm. Leveraging on the productive agency of desire, their allegorical fabulatory proses of (extra)ordinary commoning machines for pluralism, justice and jouissance affirm the value and necessity of utopia.
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Rodriguez, Cheryl. "Recapturing Lost Images: Narratives of a Black Business Enclave." Practicing Anthropology 20, no. 1 (January 1, 1998): 6–11. http://dx.doi.org/10.17730/praa.20.1.9616751127722656.

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When the material culture of a community is dislodged, displaced, or demolished, it is easy to forget the more abstract components of the defunct community that made it functional, active, and vital. This is especially true when a gradual but seemingly inevitable deterioration of the community's most formidable social symbols precedes its ultimate physical destruction. Moreover, it is easy to forget the history, overlook the purposes, and diminish the value of the community when larger political forces adamantly justify the community's demise in the name of change, modernization, and urban progress. Thus is the cultural and political history of Tampa's Central Avenue. Similar to other urban Black business districts (such as those established in Miami, Florida and Tulsa, Oklahoma), Central Avenue served the needs of Black consumers during the long, difficult years of social segregation accompanied by limited consumer and mercantile options. With the passage of time, the old buildings that housed a variety of businesses began to deteriorate. Yet more devastating than those remediable problems associated with dilapidated buildings, were the multiple social ills that accompany poverty, racial unrest, and opportunistic political decisions. By the early 1970s, Urban Renewal plans dictated the destruction of all buildings and the area was gradually leveled. The blues and jazz clubs were no longer alive with the music of performers like B.B. King, Dinah Washington, Ray Charles, and Bobby Blue Bland, and the Sunday fashion parades down Central became merely the subject of nostalgic conversations. As they packed up their memories, former business owners sadly marveled at what appeared to be the end of an era for Black Tampa.
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Boulton, Jeremy. "Material London, ca. 1600. Edited by Lena C. Orlin. Philadelphia: University of Pennsylvania Press, 2000. Pp. x, 393. $65.00, cloth; $26.50, paper." Journal of Economic History 61, no. 4 (December 2001): 1114–15. http://dx.doi.org/10.1017/s0022050701005599.

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This volume represents the proceedings of a conference held at the Folger Shakespeare Library in 1995. It consists of five parts. In part 1, “Meanings of Material London,” David Harris Sacks explores the 1601 Essex Rebellion and finds its failure in the primacy that commercial relationships now held over older patron–client bonds. Will Kemp's Morris dance from London to Norwich, meanwhile, seemingly illustrates the way in which market capitalism corrupted civic virtue and traditional hospitality. Derek Keene's richly documented survey of the London economy reinforces the value of a long-term perspective on the capital's growth. The roots of London's consumption patterns can be traced back as far as 1300, and much of its skilled trades and mercantile expertise derived from Continental rather than native sources. Part 2 examines “Consumer Culture: Domesticating Foreign Fashion.” The title of Joan Thirsk's thoughtful essay “England's Provinces: Did They Serve or Drive Material London?” is an accurate guide to its content. Existing provincial skills could be exploited to develop new industries or crops catering either to the London market, or to gentry and aristocracy intent on creating islands of metropolitan taste in the provinces. Jane Schneider shows how the accession of James I ushered in a world in glorious technicolor, a welcome relief to the relative drabness of high Elizabethan fashion, and relates this sartorial revolution to familiar changes in England's overseas trade. Color is of concern also to Anne Jones and Peter Stallybrass, who describe the growing popularity of yellow “mantles” in the early seventeenth century, an enthusiasm that ignored their criminal and, worse, Irish associations. Jean Howard analyses Westward Ho, in order to explore attitudes to foreigners. Ian Archer's rewarding essay “Material Londoners?” begins part 3 of the volume. He explores the limited extent to which “new,” “acquisitive” commercial values conflicted with traditional Christian personal and communal values. This is followed by Gail Paster's examination of that age's peculiar fashion for ever more violent purges and evacuations. Patricia Fumerton contributes an essay notable for its wrongheaded conflation of the experience of vagrancy with that of London's servants and apprentices.
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FLENIK, Juliano Deffune. "O COMPLIANCE CONSUMERISTA: UTOPIA OU REALIDADE UMA ANÁLISE DO CÓDIGO DE ÉTICA DO WALLMART." Percurso 1, no. 28 (January 28, 2019): 272. http://dx.doi.org/10.21902/revpercurso.2316-7521.v1i28.3429.

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RESUMOO presente trabalho busca através do código de ética do Wallmart, bem como de suas políticas mercantis, traçar um novo paradigma da atividade empresarial, seja esta a chamada empresa cidadã. Nesse novo contexto empresarial, o modelo buscado visa à conglobancia da atividade empresarial aliadas à valores intrínsecos e comportamentos extrínsecos que envolvam esse novo papel empresarial afim de consecução de protagonismo social da empresa, e sobretudo a defesa do consumidor. PALAVRAS-CHAVE: Compliance; Direito Empresarial; Empresa Cidadã; Cidadania. ABSTRACTThe present work searches through the code of ethics of Wallmart, as well as of its mercantil policies, to draw a new paradigm of the business activity, be it the socalled citizen company. In this new business context, the model seeks to conglomerate the business activity, together with intrinsic values and extrinsic behaviors that involve this new entrepreneurial role in order to achieve a social role of the company, and above all consumer protection. KEYWORDS: Compliance; Business Law; Citizen Company; Citizenship.
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Lanero Fernández, Juan. "Meditaciones contables sobre algunos enigmas del tratado de Fra Luca Pacioli a la luz de la traducción de Esteban Hernández Esteve = Meditations of a book keeper: The riddles of Fra Luca Pacioli’s treatise in the light of Esteban Hernandez Esteve’s." Pecvnia : Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León, no. 16/17 (December 1, 2013): 217. http://dx.doi.org/10.18002/pec.v0i16/17.1342.

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<p>Los autores que sucedieron en el tiempo a Fra Luca Pacioli se ocuparon de corregir sus deficiencias y a veces hasta sus contradicciones. Ese proceso corrector deja constancia de algo que, en ocasiones, la ortodoxia pacioliana quiere pasar por alto: el franciscano italiano fue un recopilador; perfeccionó unas partes, dejando intactas otras, lo que necesariamente conllevaba inexactitudes e inconsistencias.</p> <p>Los enigmas paciolianos se han ido resolviendo a lo largo de los siglos. En unas ocasiones, a través de sus seguidores, que fueron mejorando los textos gracias a la práctica mercantil y al perfeccionamiento de la imprenta; en otras, encontramos al grupo de transcriptores y traductores modernos. En el presente estudio prestamos atención a las traducciones de Antinori y Hernández Esteve a fin de ver cómo dos obras recientes han dado soluciones a los enigmas planteados en el tratado pacioliano.<br />La traducción del Profesor Antinori es de un valor inmenso. Lo proponemos como texto primicial a la hora de abordar cualquier estudio del original. La traducción de Hernández Esteve, a su vez, parafraseando el título de la obra de Pacioli, tiene <em>proporción y proporcionalidad</em>. Se trata de una traducción prologada por una presentación detallada de la vida y de la obra de Fra Luca Pacioli, que remata una Bibliografía que no tiene parangón en ninguna de las traducciones presentadas hasta la fecha. Muchas de las notas que acompañan a la versión de Hernández Esteve son una reflexión traductológica sobre el original. No en vano, numerosos enigmas que se presentan en Pacioli se desvelan a través de la traducción de Hernández Esteve y del monumental estudio historiográfico que la envuelve.</p><p>Those authors who succeeded Fra Luca Paciolidealt with his deficiencies and sometimes contradictions. This correcting process leaves proof of something which, on occasions, the paciolian orthodoxy prefers to ignore: the Italian Friar was a compiler; he perfected some parts leaving others untouched, what necessarily implied inaccuracy and inconsistency.</p> <p>The paciolian mysteries were solved out along the centuries. Sometimes through their followers, who improved the texts thanks to the mercantile practice and the printing improvements. In the present study our attention is given to Antinori’s and Hernández Esteve’s translations in order to see how to recent works have offered solutions to the riddles posed by the paciolian treatise.<br />Professor Antinori’s translation is of a great value. We recommend it as cornerstone text for studying Pacioli’s original text. Hernandez Esteve’s translation, in its turn, paraphrasing the title of Pacioli’swork, has <em>proportion and proportionality</em>. It is a translation with a prologue comprising a detailed presentation of Fra Luca Pacioli’s life and works which is closed up with an unparalleled Bibliography in all the translations presented so far. Many of the footnotes of Hernandez Esteve’s version are deep reflections on the original. Many of the riddles in Pacioli are unveiled through Hernandez Esteve’s translation and his enormous study surrounding it.</p>
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Bobokhyan, A. "Trading implements in early Troy." Anatolian Studies 59 (December 2009): 19–50. http://dx.doi.org/10.1017/s0066154600000867.

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AbstractThe traditional view of Troy as a kind of central site presupposes balance weights and other artefacts that attest weighing procedures among the excavated material. Indeed, already in the works of Homer it is possible to find references to premonetary aspects (for example, the gold standard τάλαντον). The main purpose of this investigation is to provide an archaeological view on the issue of trading implements and their significance in early Troy. The principal group of objects defined as balance weights was unearthed during the excavations of Heinrich Schliemann. By contrast, very little data derive from Wilhelm Dörpfeld's activities at the site. Balance weights are known also from the recent excavations of Manfred Korfmann. In two previous reports I presented the state of balance weights found in the Schliemann and Korfmann excavations (Bobokhyan 2006; 2008a). The aim of this article is to consider the main stages of the investigation of balance weights, with special reference to the excavations of Carl Blegen in Troy. The main problem related to the study of the Trojan balance weights is the lack of knowledge about the archaeological contexts for many of the finds. A considerable number of these implements has been lost or is inaccessible. However, their compilation assists in understanding the abstract way-of-thinking and value perception of the population of ancient Troy. The actual number of balance weights from Troy can be estimated at ca 100. The main period of their appearance is during Troy II–V, less in Troy VI. The principal forms represented are ellipsoid (‘sphendonoid’) and domed, and the materials used most for the weights are haematite as well as granite, basalt, marble and limestone. New research has revealed the existence of multiple weighing systems in Bronze Age Troy, a situation that was typical for mercantile centres such as Tepe Sialk, Susa or Kanes. The investigation of the Trojan balance weights and their contexts hints at the existence of Aegean and eastern Mediterranean, more precisely northern Syrian, directions of contacts.
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Seok, Juheon, B. Wade Brorsen, and Bart Niyibizi. "Modeling calendar spread options." Agricultural Finance Review 78, no. 5 (October 1, 2018): 551–70. http://dx.doi.org/10.1108/afr-09-2017-0088.

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Purpose The purpose of this paper is to derive a new option pricing model for options on futures calendar spreads. Calendar spread option volume has been low and a more precise model to price them could lead to lower bid-ask spreads as well as more accurate marking to market of open positions. Design/methodology/approach The new option pricing model is a two-factor model with the futures price and the convenience yield as the two factors. The key assumption is that convenience follows arithmetic Brownian motion. The new model and alternative models are tested using corn futures prices. The testing considers both the accuracy of distributional assumptions and the accuracy of the models’ predictions of historical payoffs. Findings Panel unit root tests fail to reject the unit root null hypothesis for historical calendar spreads and thus they support the assumption of convenience yield following arithmetic Brownian motion. Option payoffs are estimated with five different models and the relative performance of the models is determined using bias and root mean squared error. The new model outperforms the four other models; most of the other models overestimate actual payoffs. Research limitations/implications The model is parameterized using historical data due to data limitations although future research could consider implied parameters. The model assumes that storage costs are constant and so it cannot separate between negative convenience yield and mismeasured storage costs. Practical implications The over 30-year search for a calendar spread pricing model has not produced a satisfactory model. Current models that do not assume cointegration will overprice calendar spread options. The model used by the Chicago Mercantile Exchange for marking to market of open positions is shown to work poorly. The model proposed here could be used as a basis for automated trading on calendar spread options as well as marking to market of open positions. Originality/value The model is new. The empirical work supports both the model’s assumptions and its predictions as being more accurate than competing models.
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Shammas, Carole. "Tracking the growth of government securities investing in early modern England and Wales." Financial History Review 27, no. 1 (March 25, 2020): 95–114. http://dx.doi.org/10.1017/s096856501900026x.

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Interest in the growth of tradeable securities in early modern Britain, especially its relationship to economic development and the funding of government debt, has centered mainly on the borrower – whether it be trading company, industrial enterprise, or the state. This article directs attention to the investor, using Charity Commission Reports for England and Wales that document a dramatic mid-eighteenth-century shift by donors and trustees from investments in real estate and rent charges to perpetual government annuities, mainly 3 percent Consols. The heavy investment in this public debt product is what ultimately prompted the creation of the London Stock Exchange in 1801.In analyzing this shift, which occurred among the propertied in all regions of the nation, not just the metropolis or among corporate entities and the mercantile community, I consider both what made the annuities increasingly attractive for charitable trusts and the alternatives – real estate and private loans secured by mortgage or other means – more problematic. Legal changes, I argue, played a role in the transformation, especially the Charitable Uses Act of 1736, which made charitable devises of real estate very difficult and probably resulted in reduced investment in human capital and less wealth redistribution. Regions varied, however, in the degree to which they switched from real estate in the latter part of the eighteenth century; they also differed in the extent to which the switch resulted in more gifts of interest-bearing loans as well.Admittedly, the changes documented in this article concern only one type of depository for assets, charitable trusts. The appeal of these annuities, however, could extend to investments needed for other purposes such as postmortem payments to dependents. Moreover, the fall-off in demand for real estate in trusts correlates with GDP estimates showing a steady decline in income from real assets after 1755 and what some have noted in this period as a puzzle – the lack of an increased rate of return on rents and private loans at a time of robust investment in government debt. Most importantly, though, the transition demonstrates the ability of the government to induce a broad spectrum of the propertied population to invest in securities, if the vehicle they offered had the right characteristics, which were not necessarily highest yield or liquidity without loss in value.
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Jones, Scott C. "The Values and Limits of Qohelet’s Sub-Celestial Economy." Vetus Testamentum 64, no. 1 (January 20, 2014): 21–33. http://dx.doi.org/10.1163/15685330-12301147.

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Abstract Qohelet draws upon the metaphors of a mercantile economy in order to assign values to human life. The primary context in which he calculates these values is time-under-the-sun. In the economy of time-under-the-sun, there are both absolute and relative credits. On the one hand, the inevitable onset of death reduces all credits or debits to zero. Yet on the other hand, Qohelet claims that the enjoyment of one’s profits during one’s lifetime is a relative credit. The sage, however, also perceives another sort of reckoning which reaches beyond his empirical observation. He speaks of a matrix outside of the rule of the sun, which he calls עולם. In this space beyond time God has ordained a judgment in which the pious will profit and the impious will suffer loss. The onset of a new order beyond the sun raises the possibility that zero might not be the final answer after all.
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38

Łamasz, Bartosz, Natalia Iwaszczuk, and Oleksandr Ivashchuk. "Selected methods of securing the refining sector against crude oil price fluctuations." International Journal of Management and Economics 54, no. 3 (September 30, 2018): 197–209. http://dx.doi.org/10.2478/ijme-2018-0020.

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Abstract The contemporary refining sector has to contend with many types of risks, among which price risk is considered to be the foremost. Moreover, refineries define it as a commodity risk and identify it with both opportunities and threats carried by changes in prices of crude oil and products of refining. In this paper, we present selected methods that may protect enterprises in the refinery sector from the consequences of rapid fluctuations in oil prices. The focus is mostly on the opportunities offered by commodity options. Skillful combination of the above-mentioned derivatives in optional strategies enables hedging of the purchase prices of raw materials within fixed price ranges. In order to examine the effectiveness of using these strategies, the parameters of the commodity options from the New York Mercantile Exchange are utilized. The analysis of the West Texas Intermediate (WTI) crude oil prices covers the period from June 2014 to March 2018. Three different strategies from the vertical spread group have been taken into consideration, namely, short butterfly spread, long strip, and long strap. European call and put options with different strike prices have been used in the construction of these strategies. The comparison of the results achieved in the research indicates that there is an answer to the question of strategies that ought to be used at various levels of oil price changes. Moreover, the empirical results reveal that during rapid fluctuations in crude oil price (<10% month on month [MOM]), the median of most variants (80%) for the three considered strategies was positive. Furthermore, 70% of variants gave positive results, with price changes between 5% and 10%, whereas for price fluctuations of >5%, the strategies turned out to be an ineffective protection. The best results with rapid fluctuations in oil prices were obtained in the long strip strategy. Additionally, increasing the exercise price of options used in this strategy improved the mean for the final results. The higher exercise prices of the options also resulted in greater sensitivity of the effectiveness of the long strip strategy on the level of changes in oil prices. For the strategy variant with the At The Money (ATM)+10% options, the Pearson’s correlation coefficient between the final result and the WTI oil prices in the analyzed period amounted to –0.91. For variants with the ATM+5% and ATM options, the value of this coefficient was –0.85 and –0.71, respectively. It is also worth noting that the consequence of increasing strike price in the long strip strategy was higher standard deviations for the final results. The empirical results might be useful information for oil refineries. It can help refineries to create a more successful price risk management policy, which may thus protect the companies from the negative consequences of unfavorable crude oil price movements.
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Orlandi, Paοlο, and Natale Perchiazzi. "Ramsbeckite, (Cu,Zn)15(OH)22(S04)4.6H2O, a first occurrence for Italy from "La Veneziana" mine, Valle dei Mercanti, Vicenza." European Journal of Mineralogy 1, no. 1 (March 21, 1989): 147–50. http://dx.doi.org/10.1127/ejm/01/1/0147.

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40

Minto, Lalo Watanabe. "Intelectuais no mundo capes: heteronomia, razão mercantil e perda de sentido." Revista HISTEDBR On-line 17, no. 3 (December 13, 2017): 1011. http://dx.doi.org/10.20396/rho.v17i3.8650643.

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BIANCHETTI, Lucídio; VALLE, Ione Ribeiro; PEREIRA, Gilson Ricardo de Medeiros. O fim dos intelectuais acadêmicos? induções da CAPES e desafios às associações científicas. Campinas, SP: Autores Associados, 2015.Resenhado por: Lalo Watanabe Minto
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41

Wemyss, Georgie. "White Memories, White Belonging: Competing Colonial Anniversaries in ‘Postcolonial’ East London." Sociological Research Online 13, no. 5 (September 2008): 50–67. http://dx.doi.org/10.5153/sro.1801.

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This paper explores how processes of remembering past events contribute to the construction of highly racialised local and national politics of belonging in the UK. Ethnographic research and contextualised discourse analysis are used to examine two colonial anniversaries remembered in 2006: the 1606 departure of English ‘settlers’ who built the first permanent English colony in North America at Jamestown, Virginia, and the 1806 opening of the East India Docks, half a century after the East India Company took control of Bengal following the battle of Polashi. Both events were associated with the Thames waterfront location of Blackwall in the east London borough of Tower Hamlets, an area with the highest Bengali population in Britain and significant links with North America through banks and businesses based at the regenerated Canary Wharf office complex. It investigates how discourses and events associated with these two specific anniversaries and with the recent ‘regeneration’ of Blackwall, contribute to the consolidation of the dominant ‘mercantile discourse’ about the British Empire, Britishness and belonging. Challenges to the dominant discourse of the ‘celebration’ of colonial settlement in North America by competing discourses of North American Indian and African American groups are contrasted with the lack of contest to discourses that ‘celebrate’ Empire stories in contemporary Britain. The paper argues that the ‘mercantile discourse’ in Britain works to construct a sense of mutual white belonging that links white Englishness with white Americaness through emphasising links between Blackwall and Jamestown and associating the values of ‘freedom and democracy’ with colonialism. At the same time British Bengali belonging is marginalised as links between Blackwall and Bengal and the violence and oppression of British colonialism are silenced. The paper concludes with an analysis of the contemporary mobilisation of the ‘mercantile discourse’ in influential social policy and ‘regeneration’ discourse about ‘The East End’.
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42

Guitart, Silvia Odriozola, and Henry Colina Hernández. "Aproximación marxista a la relación conocimiento-valor en la economía capitalista contemporánea / Marxist approach to the knowledge-value relationship on the contemporary capitalist economy." Textos & Contextos (Porto Alegre) 15, no. 2 (December 19, 2016): 264. http://dx.doi.org/10.15448/1677-9509.2016.2.25032.

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El conocimiento es una mercancía especial que presenta una diferencia importante entre su costo de producción y de reproducción. Este hecho, sumado a la cuestión de constituirse en bienes que no poseen rivalidad en el consumo, de no degradarse con el uso, implica que no sea susceptible de ser apropiable. Sin embargo, bajo las condiciones del capitalismo contemporáneo, el capital logra privatizar el conocimiento, excluyendo de sus beneficios a los que no tienen la posibilidad de adquirirlo. El conocimiento humano deja de ser valor de uso y se presenta, desvirtuándose, como valor de cambio; su potencial emancipador se enfrenta siempre con las barreras que erige la propiedad privada para transformarlo artificialmente en valor de cambio. Esta contradicción cesará a medida que el sistema, regido por la lógica destructiva de la producción mercantil, se transforme en la sociedad del tiempo disponible y de la producción de bienes socialmente útiles y necesarios.
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43

Trachtenberg, Marvin. "Founding the Palazzo Vecchio in 1299: The Corso Donati Parado." Renaissance Quarterly 52, no. 4 (1999): 966–93. http://dx.doi.org/10.2307/2901832.

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The usual origin-story of the Palazzo Vecchio as a security measure for the city's executives taken in response to civic unrest does not hold up under a close analysis of the historical record and the architectural evidence. The original project of 1299, as distinguished from the building as modified 1306-1310, was not heavily fortified; and by contemporary standards the late 1290s was a comparatively peaceful interval. It is proposed that rather than fear, the immediate motivation for the decision to build was a crisis in civic honor. If so, the palace would have been initially an expression less of the core values of the mercantile class, officially at the helm of the republic, than of the excluded nobility, as represented by the arch-enemy of the regime, Corso Donati.
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44

Galvão, Maria Do Carmo Corrêa. "Contribuição ao debate metodológico da geografia agrária." Anuário do Instituto de Geociências 14 (December 1, 1991): 45–52. http://dx.doi.org/10.11137/1991_0_45-52.

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The methodological question in Agrarian Geography is part of the general theoretical and conceptual problematic in Geography as a whole but also involves parameters specific to agriculture as an extensive activity determined by farmer decision-making as a point-focussed process rather than a spatial process. An important theorical contribution to Agrarian Geography is a more complete view of countryside-city relationships which goes beyond a simplistic mercantil interpretation and examines the mutual and reciprocal perceptions of rural and urban communities of one another. By so examining the different images and values employed by country and city people in their different perceptions of the world one can better comprehend what agrarian means in Geography.
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45

Sancetta, Alessio. "A NONPARAMETRIC ESTIMATOR FOR THE COVARIANCE FUNCTION OF FUNCTIONAL DATA." Econometric Theory 31, no. 6 (November 18, 2014): 1359–81. http://dx.doi.org/10.1017/s0266466614000784.

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Many quantities of interest in economics and finance can be represented as partially observed functional data. Examples include structural business cycle estimation, implied volatility smile, the yield curve. Having embedded these quantities into continuous random curves, estimation of the covariance function is needed to extract factors, perform dimensionality reduction, and conduct inference on the factor scores. A series expansion for the covariance function is considered. Under summability restrictions on the absolute values of the coefficients in the series expansion, an estimation procedure that is resilient to overfitting is proposed. Under certain conditions, the rate of consistency for the resulting estimator achieves the minimax rate, allowing the observations to be weakly dependent. When the domain of the functional data is K(>1) dimensional, the absolute summability restriction of the coefficients avoids the so called curse of dimensionality. As an application, a Box–Pierce statistic to test independence of partially observed functional data is derived. Simulation results and an empirical investigation of the efficiency of the Eurodollar futures contracts on the Chicago Mercantile Exchange are included.
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Molina Jiménez, Iván. "Gregorio José Ramírez, la flota colonial costarricense y la independencia." Diálogos Revista Electrónica 22, no. 2 (July 10, 2021): 1–27. http://dx.doi.org/10.15517/dre.v22i2.47259.

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Este artículo examina la figura de Gregorio José Ramírez, a quien muchos investigadores han considerado como un héroe en el contexto de la independencia de Costa Rica. La primera sección de este artículo considera, desde una perspectiva de redes de parentesco, el pasado familiar de Ramírez; la segunda analiza cómo, entre finales del siglo XVIII y 1821, los comerciantes del Valle Central constituyeron una pequeña, pero estratégica, flota mercantil; en la tercera se identifican las condiciones que permitieron a Ramírez, pese a sus problemas de salud y sus limitados recursos, empezar un exitoso proceso de ascenso social, que le posibilitó convertirse en copropietario de un barco; y en la cuarta se explica cómo, al comenzar a acumular capital político, se labró una posición desde la cual jugó un papel decisivo en la etapa inicial de formación del Estado costarricense.
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47

Espinoza Claudio, César. "HISTORIA REGIONAL E HISTORIA DE LA TIERRA, ANOTACIONES SOBRE EL VALLE DE LA CHIRA, SAN LUCAS DE COLÁN Y AMOTAPE, SIGLOS XVIII-XX." Arqueología y Sociedad, no. 26 (December 30, 2013): 339–68. http://dx.doi.org/10.15381/arqueolsoc.2013n26.e12409.

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En este ensayo buscamos presentar las características particulares de un valle de la costa norte del Perú en un proceso histórico de modernización capitalista agraria y del triunfo del monocultivo algodonero entre los siglos xvi y xx. El valle de La Chira está organizado desde el virreinato en haciendas y comunidades campesinas indígenas. El ámbito espacial que abarca son las provincias de Paita y Sullana. Al interior de este espacio geográfico se organiza una agricultura parcelaria mercantil explotando al máximo las tierras de orilla y de humedad que se disputan las haciendas y las comunidades indígenas como Querecotillo, Colán y Amotape. En el siglo xx la gran propiedad agraria asume la forma de empresa asociando el trabajo asalariado y el colonato campesino. En la desembocadura del río La Chira subsiste la economía agraria indígena-mestiza de las comunidades de San Lucas de Colán y Amotape. Comparando las dimensiones macro y micro examinamos el proceso gradual de la modernización agraria que impulsa el capitalismo regional en este microespacio rural fomentado la emergencia de nuevas formas de propiedad, de trabajo asalariado y parcelario y la emergencia de la hacienda algodonera y la constitución y expansión de nuevos centros poblados ubicados entre la campiña y el desierto de Piura.
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48

Tikhomirov, Vladimir V. "Comedy "The Forest" by Alexander Ostrovsky: holding out for a hero. Experience of a comment." Vestnik of Kostroma State University, no. 3 (2019): 84–88. http://dx.doi.org/10.34216/1998-0817-2019-25-3-84-88.

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The publication of comedy "The Forest" and its premier performances in St. Petersburg and Moscow in 1871 germinated considerable number of critical responses; at that, in most of them there was lack of understanding of artistic-moral and psychological problems the playwright was uneasy about and showed in his play. Alexander Ostrovsky was considered to be, first of all, a portrayer of ordinary life who was keeping exposing the cloyed social sores of the Russian life. Only few reviewers paid attention that in the comedy, luminaries of art were opposed to the spiritless world of powers that be. They were not ideal, but capable to rise beyond mercantile interests, and their restless existence was, in the opinion of the author, more attractive, than life of men in the street filled with falseness, intrigues and lie. Alexander Ostrovsky understands that art, unfortunately, is not omnipotent, but it also is not powerless; it well influences the person. The comedy "The Forest" carries on tradition of search of the positive fundamentals in the Russian life by the playwright and opens the important topic of theatre and figures of theatre – carriers of humanistic values – in his creative work; it plans a new vector of holding out for the hero.
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49

Zowisło, Maria. "From the volume Editor: Some remarks on sport from its historical-cultural horizon." Studies in Sport Humanities 25 (December 2, 2019): 7–8. http://dx.doi.org/10.5604/01.3001.0013.7838.

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The beautiful parable of Pythagoras, handed down by Cicero (Tusculanae Disputationes, V, 3), about the Greek Games as a metaphor of human life, is well-known. In this parable, the great philosopher and mathematician presents three groups of people who come to the Games (figuratively, the World Games, the Theatre of Life): these are athletes – applying for fame and a wreath of victory, viewers – motivated by an impartial desire to watch the competitions and merchants – putting up stalls for the sale of goods and profit. The featured groups serve Pythagoras as allegories of social roles and human aspirations for values: prestigious and elite (athletes), cognitive and exploratory (spectators) as well as mercantile and consumer (merchants). This parabola essentially serves to expose a sense of philosophy, love wisdom, based on pure and autotelic cognitive curiosity (viewers represent this attitude). The fact that Pythagoras uses the image of the Games here is not accidental, since Greek philosophers were greatly interested in athletics (Pythagoras was friends with the famous wrestler Milo of Croton). Greek athletes were, in fact, spectacular and faithful representatives of their culture, marked by strong individualism flourishing in the tensions between the two oppositional poles: time (fame) and ajdos (shame). The sources of the ancient Hellenic “culture of glory and shame” are rooted in the heroic myths of Homer’s rhapsode. These myths were later subjected to rational sublimation in the ethical and anthropological considerations of philosophers (Pythagoras made a brilliant and, at the same time, raw contribution to them). They also became an archetypal element of the pan-Hellenic agonist ethos and the local athletic and artistic games. Pierre de Coubertin, nostalgically fixated on noble myth and heroic ethos, transferred his senses and values to the ideology of neo-Olympism, desiring the modern Olympic movement be not only a government of bodies, but also a lesson of character, a government of souls. He initiated not only modern Olympiads, but also the theoretical hermeneutics of sport, which is still doing well and developing in the form of, among others, Olympic education, philosophy and ethics of sport, history of sport and physical education, sociology of physical culture. Here is today’s participation in the Games of these Pythagorean spectators – theoreticians (Greek theoria, a panorama, observation), researchers, scientists who develop an ideological and axio-normative basis of sports practices. Despite didactic efforts, effective crystallization and articulation of principles and ideological imperatives by Coubertin and his followers, sport today seems to be losing its archetypal eidos. According to numerous diagnoses, this is the result of the faster appropriation of athletic spaces by heterogeneous economic influences (Pythagorean traders!), – those political, media- and marketing-related. Pure sports values, such as competition, perfectionism, pageantry, bodily and psychological power of man are today subjected to instrumentalisation processes and are used for non-sporting purposes. Critics practicing jeremiads on the condition of modern sport and the decline in the value of its ethos even go as far as to theorise that “sport no longer exists” because it gave the field to foreign dictates. Therefore, sport may appear as a “contemporary slave market”, “marketplace of vanity and greed”, “post-human laboratory”, “pitch of imperial skirmishes of world political powers”. All these affairs actually concern the condition of not only sport, but also the state of society and culture in general. Sport, due to its spectacular presence in the global world, is particularly predisposed to focus dominant trends, influences and interests within it. Sport is not more immoral than the world of which it is a part. For these reasons, it is so eagerly analysed by historians, sociologists and cultural scholars, for whom it is a heuristic model for studying the dynamics of cultural changes. Sport is a mirror focusing the whole of social life and historical processes occurring within the human world, i.e. culture. Approaching this from a hermeneutic understanding and interpreting reflection towards sport, we can (as Hans-Georg Gadamer taught) fuse horizons of historical tradition and contexts that are the result of problems, crises and dilemmas of our time. A meaningful interpretation of these collisions regards extracting vital meaning for current life, as well as increasing the level of human self-knowledge and responsibility. Sport, in its rich historical tradition, in the solstices, barriers, temptations and challenges of present day, requires such a complex understanding. In the introduction to Elements of the Philosophy of Right, Hegel expressed an unusual and invariably current formula: “The owl of Minerva spreads its wings only with the falling of the dusk”. Wisdom is born at dusk, it is the knowledge of the times that passes by in the eyes of the people who create it. Only at the end of events can one clearly and unambiguously draw (against the symbolism of dusk) explanations of their important moments, including the symptoms and causes of crises. There is no wisdom without a historical sense and reflection on the transformation of culture. Wilhelm Dilthey, the creator of philosophical hermeneutics, extended the self-knowledge of man to the knowledge of the vast history of the past, stating that only history tells man who he really is. We can use these directives to study the evolution of sport, both in its historical forms of flourishing and decadence, as well as in the institutions, biographies of sports champions, the fate of ideas and values deposited in it. Sport studied in such a manner has the power of anthropological recognition, it can tell a man who he himself is. Despite the symptoms of crisis, sport is still important for a person, arousing his enthusiasm, giving birth to new masters who become admired models and personal authorities. A man defends sport, fair play and the values that fund his ethos, because he cares about sport, considering it an expression and fulfilment of the rudiments of his own existence. The collection of articles presented in this volume of Studies in Sport Humanities can be viewed as a small fragment of the wider fresco of sport culture in its historical changes and present shapes. Two historical texts relate to the development of sport in the Polish interwar period, on the example of the individual career of the Polish footballer Ernest Wilimowski and institutional management of sports disciplines in Volhynia, an extremely ethnically and culturally diverse province at the time. The other two articles present contemporary discussions on sports tourism (casus of the Philippines) and the religious dimension of sport. We invite you to read, and through these texts to, continue the debate on the historical and current great and smaller matters of sport.
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Mandel, Sarah. "From London to Bombay: Judicial Comparisons between Parsis and Jews, 1702–1865*." English Historical Review 135, no. 572 (February 2020): 63–93. http://dx.doi.org/10.1093/ehr/cez438.

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Abstract As England extended its authority over Bombay, Calcutta and other localities in early imperial India, law served as a medium of transfer between metropole and colony and English judges faced complex questions about the law’s relationship with its non-Christian subjects. While Hindus and Muslims were provided with authorised religious advisors at the English courts in India, Parsis remained officially excluded as a minority religious group. Judicial creativity, when faced with questions of Parsi marriage, divorce, child custody and conversion, was limited by judges’ ‘available conceptual resources’. Cases involving Jews in England from the eighteenth century proved to be uniquely relevant, as they rehearsed the fundamental challenges involved in the interaction of the Anglican establishment with non-Christian subjects. The common legal paradigm of Jews and Parsis was further manifested in the unconscious framing of outsiders in the courtroom using the metaphor of a ‘body of people’. This phrase, which appears only twenty times in the corpus of English Law Reports, reflects the physicalisation or personification of a society of individuals with a shared history, values, and political and legal framework. It expresses a judicial conception of them as distinct and unified, with the corollary negative associations of being threatening and potentially subversive. Despite their strong mercantile ties to the colonisers, Parsis thus served as the ‘Jews’ of India in the sense that they helped define and secure the majority by contradistinction, and their separateness was reinforced both explicitly and implicitly in legal encounters.
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