Ausgewählte Kapitel der Implementierung objektorientierter Datenbanksysteme

Objektorientierte Datenbanksysteme bieten gegenüber klassischen Datenbanksysten, wie bspw. den Relationalen Systemen oder den Netzwerk-Systemen, eine erweiterte Funktionalität, die in vielen Anwendungsbereichen benötigt wird. Beispiele für Anwendungen objektorientierter Datenbanksysteme sind technische Informationssysteme Entwurfsdatenbanken oder Multi-Media-Datenbanken. Die erweiterte Funktionalität objektorientierter Datenbanksysteme erfordert neue Implementierungskonzepte. Das Ziel dieses Seminars, das im Sommersemester 1994 am Institut für Programmstrukturen und Daten organisation der Universität Karlsruhe gehalten wurde, ist die Untersuchung ausgewählter Kapitel bei der Implementierung objektorientierter Daten- banksysteme. Das Seminar ist in vier Teile gegliedert. Im ersten Teil wird - quasi aus Benutzersicht - in die Konzepte objektorientierter Datenmodelle eingeführt Aus Implementierungssicht stellen diese Konzepte die Spezifikation für ein zu implementierendes objektorientiertes Datenbanksystem dar. Der zweite Teil beschäftigt sich mit derSpeicherung von Objekten auf dem Hintergrundspeicher sowie mit dem Umgang mit persistenten Objekten zur Laufzeit. In Teil drei werden zwei spezielle Synchronisations-Verfahren vorgestellt, die im Hinblick auf objektorientierte Datenbanksysteme entworfen wurden. In Teil vier sind zwei Themen zusammengefaßt, die einen Überblick geben über Evolution in objektorientierten Datenbanksystemen und über aktive objectorientierte Datenbanksystem

Kulturarv till salu

Under våren 2022 ska den så kallade Everlöv-skatten säljas på offentlig auktion. Därför kommer skatten att splittras upp och föremålen därmed spridas vind för våg. Detta är mycket beklagansvärt ur vetenskaplig synvinkel, men även ur samhällets och allmänhetens perspektiv. Fornminnen och fornsaker, däribland naturligtvis vikingatida skattfynd, är vårt gemensamma kulturarv. Depåfyndet består av en samling om cirka 900 mynt och silverföremål, som enligt ägaren hittats i en gammal chiffonjé på en gård utanför Lund i Skåne. Sammansättningen visar tydligt att föremålen kommer från en vikingatida skatt som deponerades efter 1018 e.Kr., men det är okänt när, var och hur den ursprungligen upphittades

Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting system implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems towards antithetical propositions of full integration, and the emergence of partial integration as the synthesis of this transformation process. For this reason, our paper provides a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research

Hack-Silver, Weights and Coinage : The Anglo-Scandinavian Bullion Coinages and their Use in Late Viking-Age Society

The aim of this paper is to discuss the monetary use and function of the Anglo-Scandinavian coinages, especially the Sigtuna coinage. Ever since their discovery by the Swedish scholar Nicolas Keder, in 1706, the Anglo-Scandinavian coinages have been puzzling. In the early days of numismatic research their status among other Viking-age and early medieval coinages was not clearly understood, nor was it clear how they should be classified. Today, their status as Scandinavian imitations of English coins – minted in Viking towns such as Sigtuna and Lund – has been recognized. Their numismatic classification has recently been accomplished by meticulous die-studies, but the question of how they were used as means of payment remains unresolved. It is suggested that the coinages did not necessarily have a nominal value, but an officially sanctioned exchange-value, which could only be reckoned and valued by weight and not by number. In such a monetary system, which had both elements of a coin-based and a bullion-based economy, weighing was probably the only way in which to settle the exchange-value. The archaeological evidence from the Sigtuna mint seems to suggest that the Sigtuna coins were weighed with oblate spheroid weights. These weights follow the Islamic mitqal standard which was the basis for the Scandinavian ertog standard. It is also argued that at some stage in the bullion economy, coined silver was preferred to hack-silver in transactions. Because of that there might have existed a similar situation in the transactional sphere in the Viking Age, as later during the Middle Ages, whereby different qualities of silver were recognized and valued according to different exchange-rates. This change in the transactional sphere had probably been influenced by the arrival of Western European silver coins to Scandinavia at the turn of the first millennium AD. Finally, the Anglo-Scandinavian coinages probably did not have any monetary valueoutside the strongholds in which they were minted. They were intended for use only by people visiting the town and using its market. It would be reasonable to suggest a short time period of value and use during which these coins were regarded as being worth more than ordinary weighed silver. Another conclusion based on this observation is that both English coins and Anglo-Scandinavian imitations were regarded as being of the same silver quality and handled for a higher exchange-rate than, for instance, German coins or hack-silver in the Sigtuna market

Hoards and sinous snakes : Significance and meaning of ring ornaments in Early Viking Age hoards from Gotland

The inflow of Islamic dirhams into the Baltic Sea zone in the 9th and 10th century has often been described as a watershed in the economic development of Northern Europe. There are reasons to believe that silver gained significance in calculated exchange relations in this transitional period. However in which ways silver was imbued with value is not clear. One interesting question to be investigated is how the medium silver became accepted as substance and as a means of payment and on which “paths” the validation of silver followed already existing concepts of value. In this paper this issue will be addressed by examining aspects of shape and ornamentation of some of the earliest silver ring types on Gotland. It is argued that the recurring pattern of spiral rings and bracelets with hourglass shaped pattern imitate snakes in different ways which links them with aspects of hoarding and wealth

På jakt efter människorna bakom mynten : Tolkningsmöjligheter inom det numismatiska och historisk-arkeologiska forskningsfältet

Coins and coin finds can be used to initiate interdisciplinary dialogues especially between numismatics and archeology. One fruitful way to accomplish this is to regard coins both as texts and material culture. Coins comprise textual qualities which in certain respects remind of the written sources. From this angle coins can be associated with their original monetary context. On the other hand, coins are also material objects reappearing in different contexts carrying with them earlier monetary ideas and concepts. Coin finds also reveal the ongoing strife between coin issuers trying to establish their authority and coin users who react on the legislation of coin use imposed on them. Coins embody the dynamic concepts of medieval particularism and the quest for control and sovereignty over land and people. Rather than regarding the establishment of coins as a general means of payment as a straightforward and continuous process, coin use during the Middle Ages is to be understood as chaotic and discontinuous

Hack-Silver, Weights and Coinage : The Anglo-Scandinavian Bullion Coinages and their Use in Late Viking-Age Society

The aim of this paper is to discuss the monetary use and function of the Anglo-Scandinavian coinages, especially the Sigtuna coinage. Ever since their discovery by the Swedish scholar Nicolas Keder, in 1706, the Anglo-Scandinavian coinages have been puzzling. In the early days of numismatic research their status among other Viking-age and early medieval coinages was not clearly understood, nor was it clear how they should be classified. Today, their status as Scandinavian imitations of English coins – minted in Viking towns such as Sigtuna and Lund – has been recognized. Their numismatic classification has recently been accomplished by meticulous die-studies, but the question of how they were used as means of payment remains unresolved. It is suggested that the coinages did not necessarily have a nominal value, but an officially sanctioned exchange-value, which could only be reckoned and valued by weight and not by number. In such a monetary system, which had both elements of a coin-based and a bullion-based economy, weighing was probably the only way in which to settle the exchange-value. The archaeological evidence from the Sigtuna mint seems to suggest that the Sigtuna coins were weighed with oblate spheroid weights. These weights follow the Islamic mitqal standard which was the basis for the Scandinavian ertog standard. It is also argued that at some stage in the bullion economy, coined silver was preferred to hack-silver in transactions. Because of that there might have existed a similar situation in the transactional sphere in the Viking Age, as later during the Middle Ages, whereby different qualities of silver were recognized and valued according to different exchange-rates. This change in the transactional sphere had probably been influenced by the arrival of Western European silver coins to Scandinavia at the turn of the first millennium AD. Finally, the Anglo-Scandinavian coinages probably did not have any monetary valueoutside the strongholds in which they were minted. They were intended for use only by people visiting the town and using its market. It would be reasonable to suggest a short time period of value and use during which these coins were regarded as being worth more than ordinary weighed silver. Another conclusion based on this observation is that both English coins and Anglo-Scandinavian imitations were regarded as being of the same silver quality and handled for a higher exchange-rate than, for instance, German coins or hack-silver in the Sigtuna market

Wholeness and Holiness : Counting, Weighing and Valuing Silver in the Early Viking Period

This chapter examines the use of silver as a medium of payment in the Early Viking Period. Kaupang has yielded comprehensive evidence of craft activity and long-distance trade crossing economic, political and ethnic boundaries. The working hypothesis of this chapter is that exchange across such borders was undertaken outside a socially binding “sphere”, a situation that was made possible by the existence of different forms of market trade. It is argued that there had existed standardised media of value, or “cash/money” in Kaupang, which made calculations and payment for goods possible. Such were the circumstances from when Kaupang was founded at the beginning of the 9th century to the abandonment of the town sometime in the middle of the 10th. The use of “money” at Kaupang is approached from two angles. For “money” to be acceptable as an item of value depends on the one hand upon unshakable reference points that are rooted in an imaginary conceptual world. The value of “money” was guaranteed in terms of inalienable possessions which stabilized and at the same time initiated exchange relationships. On the other hand, money as a medium of exchange relates to a scale of calculation which legitimates and defines its exchange-value. This scale makes it possible to compare goods and put a price upon them. In this study, it is argued that in the Viking Period there were three different principles of value and payment that were materially embodied in the outer form and weight of the silver object. These were coins, rings/ingots, and fragmented silver respectively. Both coins and rings/ingots were used and valued as complete objects. The wholeness of the object was essential for the concepts of value to exist. The meaning of the coin as an object of value was rooted in a world of Antique-Christian concepts, and its status as a unit of reckoning was guaranteed through seedcorn calculation. The value of the rings and ingots was rooted in the concept of the god Odin’s eternal and stable gold ring, and their character as calculable objects guaranteed through aurar-calculation: i.e. a given number of coins per eyrir (Norw.: øre; “ounce”). Hacksilver, by contrast, has no body, and its meaning as a form of currency was indissolubly dependent upon the use of standardized weights which sanctioned the economic value of this amorphous silver. The status of hacksilver as a calculable substance of value was guaranteed through ertog calculation

På jakt efter människorna bakom mynten : Tolkningsmöjligheter inom det numismatiska och historisk-arkeologiska forskningsfältet

Coins and coin finds can be used to initiate interdisciplinary dialogues especially between numismatics and archeology. One fruitful way to accomplish this is to regard coins both as texts and material culture. Coins comprise textual qualities which in certain respects remind of the written sources. From this angle coins can be associated with their original monetary context. On the other hand, coins are also material objects reappearing in different contexts carrying with them earlier monetary ideas and concepts. Coin finds also reveal the ongoing strife between coin issuers trying to establish their authority and coin users who react on the legislation of coin use imposed on them. Coins embody the dynamic concepts of medieval particularism and the quest for control and sovereignty over land and people. Rather than regarding the establishment of coins as a general means of payment as a straightforward and continuous process, coin use during the Middle Ages is to be understood as chaotic and discontinuous