Since 1865, the scholars from different countries have been studying the Genoese Massari＇s ledger of 1340. The authors have used a fundamentally new approach when studying this famous register. The authors have also ...Since 1865, the scholars from different countries have been studying the Genoese Massari＇s ledger of 1340. The authors have used a fundamentally new approach when studying this famous register. The authors have also analyzed the full-scale financial processes （from registering the expenses of the commune to their coverage by revenue） instead of analyzing some separate transactions which could prove the presence of the double-entry when registering each economic fact. This becomes possible as a result of the reconstruction of medieval entries and registers in the form of a modem account and the construction of the computer model of the whole ledger of 1340. The model of the system is formed according to seven summits of the revenue of the commune, which are distributed upon many factors of registered expenses and united into 17 reporting points. The special attention is paid to the date of the transaction. The authors have found many answers to some questions which were mysteries before. The explanation is given to the sales of goods below the purchasing price and to the exchange of money with significant losses.展开更多
Standards are the scientific basis and an important factor for the assessment of the quality of goods.In International Sale of Goods Law,they are consistent with and complementary to the“general provision”on“ordina...Standards are the scientific basis and an important factor for the assessment of the quality of goods.In International Sale of Goods Law,they are consistent with and complementary to the“general provision”on“ordinary purposes”used to assess the quality of goods.Based on analyses of theories and legal practices and by reviewing the relationship between standards and“ordinary purposes,”in this article,I attempt to find out what standards affect the ascertaining of“ordinary purposes”and present a summary of the preconditions for the sellers’obligatory observance of such standards to provide guidance for the accurate application of other“general provisions”through the use of standards.展开更多
文摘Since 1865, the scholars from different countries have been studying the Genoese Massari＇s ledger of 1340. The authors have used a fundamentally new approach when studying this famous register. The authors have also analyzed the full-scale financial processes （from registering the expenses of the commune to their coverage by revenue） instead of analyzing some separate transactions which could prove the presence of the double-entry when registering each economic fact. This becomes possible as a result of the reconstruction of medieval entries and registers in the form of a modem account and the construction of the computer model of the whole ledger of 1340. The model of the system is formed according to seven summits of the revenue of the commune, which are distributed upon many factors of registered expenses and united into 17 reporting points. The special attention is paid to the date of the transaction. The authors have found many answers to some questions which were mysteries before. The explanation is given to the sales of goods below the purchasing price and to the exchange of money with significant losses.
文摘Standards are the scientific basis and an important factor for the assessment of the quality of goods.In International Sale of Goods Law,they are consistent with and complementary to the“general provision”on“ordinary purposes”used to assess the quality of goods.Based on analyses of theories and legal practices and by reviewing the relationship between standards and“ordinary purposes,”in this article,I attempt to find out what standards affect the ascertaining of“ordinary purposes”and present a summary of the preconditions for the sellers’obligatory observance of such standards to provide guidance for the accurate application of other“general provisions”through the use of standards.
