2,058 research outputs found

    The role of the general and provincial chapters in improving and enforcing accounting, financial and management controls in Benedictine monasteries in England 1215-1444

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    Allegations of mismanagement have played a major part in the sometimes acrimonious debate between historians on the state of monasticism in later medieval England. Contemporaries were aware of such problems and Benedictine Chapters (assemblies of the heads of monastic houses with the power to make statutes binding on all houses) issued a large amount of regulation to address these issues. This paper analyses the statutes issued by the Chapters to identify those concerned with the financial management of monasteries. The analysis reveals a concern with transparency in financial transactions, evident in efforts to extend knowledge of the financial transactions of a house beyond the immediate participants to the wider monastic community, even requiring its consent for transactions to be considered valid. Additionally, it finds an increasing level of definition both in terms of the preparation and audit of accounts and in the wider control environment. The process of visitation, by which the temporal and spiritual health of monastic houses was monitored, and their adherence to Chapter statutes confirmed, may be regarded as an early attempt at quality control aimed at the maintenance of high standards in religious life. The Chapters can be seen to be an important instrument for the dissemination of improved accounting practices, and the emphasis upon the management of temporalities within Chapter statutes allows further insights into the alleged sacred-secular dichotomy. Accounting and accountability are found to be an essential component in the life of a healthy Benedictine monastery

    Problem unit in arithmetic in a fifth grade

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    Thesis (M.A.)--Boston University, 1941. This item was digitized by the Internet Archive

    An analysis of the bursars’ accounts at Durham Cathedral Priory 1278- 1398

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    This paper is based upon an examination of a selection of the bursars' accounts from Durham Cathedral Priory covering the period ftom the first extant account (1278-9) to the end of the 14th century. The accounts selected have been transcribed from the original documents and translated from Latin into English. A traditional focus of accounting historians in the medieval period has been on manorial accounting and the system of charge and discharge. This paper examines a series of non-manorial accounts and a variety of supporting accounting materials, analyzing them for evidence of the development and refinement of controls. After an introduction which reviews the background of the accounts and the extent to which they have been utilized for historical research, this paper describes the various sources of receipts and types of expenditure which are revealed. The format of the accounts is traced, and a review of total receipts and expenditure is conducted to gain an understanding of the overall financial position of the bursar's office. Next, the accounts are considered within the context of other accounting records to explore the financial controls in place. Finally, areas for further investigation and analysis are identified. The accounts selected reveal that actual receipts and actual expenditure were kept closely in tandem, and that an extensive network of other accounting material and documents allowing a system of cross-checks enabled auditors to ascertain the veracity and accuracy of the accounts

    Analysis of the bursars\u27 accounts at Durham Cathedral Priory, 1278-1398

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    This paper is based upon an examination of a selection of the bursars\u27 accounts from Durham Cathedral Priory covering the period from the first extant account (1278-9) to the end of the 14th century. The accounts selected have been transcribed from the original documents and translated from Latin into English. A traditional focus of accounting historians in the medieval period has been on manorial accounting and the system of charge and discharge. This paper examines a series of non-manorial accounts and a variety of supporting accounting materials, analyzing them for evidence of the development and refinement of controls. After an introduction which reviews the background of the accounts and the extent to which they have been utilized for historical research, this paper describes the various sources of receipts and types of expenditure which are revealed. The format of the accounts is traced, and a review of total receipts and expenditure is conducted to gain an understanding of the overall financial position of the bursar\u27s office. Next, the accounts are considered within the context of other accounting records to explore the financial controls in place. Finally, areas for further investigation and analysis are identified. The accounts selected reveal that actual receipts and actual expenditure were kept closely in tandem, and that an extensive network of other accounting material and documents allowing a system of cross-checks enabled auditors to ascertain the veracity and accuracy of the accounts

    How Can Informal Environmental Education Curriculum and Pedagogy Be More Inclusive for Autism Spectrum Disorder (ASD) Students?

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    It is becoming common for teachers of all subjects to gain training or take courses that specifically help them integrate environmental education (EE) into their core subject (Dada et al., 2018). At times, formal educators will team up with informal environmental educators to offer such opportunities. Informal educators, while well-versed in environmental activities, topics and issues, may not have an understanding of how to teach. This means that those who do not learn well in a traditional classroom may struggle to take part in EE. Students with Autism Spectrum Disorder (ASD) are an example of individuals that learn in a different style compared to neurodivergent classmates. This project provides the information needed for informal environmental educators to include ASD students in their programming. Through an extensive literature review of ASD, traditional classroom education and EE, a professional development presentation was formed to show informal environmental educators how to consider different methods to convey their knowledge to students of unique learning styles

    Synthetic aperture guided wave imaging using a mobile sensor platform

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    This oral session at conference looks at synthetic aperture guided wave imaging using a mobile sensor platfor
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