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Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Through a close reading of account books related to the three mid-sixteenth-century wedding journeys—of Sophie of Jagiellon (1522–1575), Elizabeth of Habsburg (1554–1592), and Anne of Habsburg (1549–1580)—this study examines the overall financing of the bridal transfer, including paying the retinue, provisions, and logistical issues, while also investigating the economic agency of the princely brides in early modern Europe. In the first part, the article offers a brief typology of financial arrangements between the matrimonial parties and then discusses third-party involvement, in the form of the free-of-cost hosting of the princesses. Moving into the second part, the study analyses the salaries of the entourage members and sheds light on travel-related details, such as food or navigation. Based on the financial records, the last part scrutinises the princesses’ activity, arguing that these women were active agents, entering into a dialogue with people they encountered. This was expressed in remuneration for overnight stays, services, gifts, or alms for the poor or new-born children.

The purpose of this article. The purpose of the paper is to compare and assess provisions on premises for recognizing tax books as kept not compliant to the regulations in the tax law and accountancy law as well as to discuss the possibility of using the tax judgments on this issue in the interpretation of compliant account books in the accountancy law. The research hypothesis is as follows: The tax judgments on the premises for recognizing tax books as kept not compliant may be also used directly for the interpretation of compliancy of account books in the accountancy law. Methodology. The descriptive study including critical attitude to the legal acts and literature was used to solve the research problem. The result of the research. Both the tax law and accountancy law comprise the rules for recognizing tax books (account books) to be compliant to the regulations. The tax law uses the terms of the reliability and correctness. The Accountancy Act law uses the terms of the reliability, error-free, verifiable manner and on an on-going basis. Although definitions of reliability are very similar, as the analysis shows, the character of reliability of tax books is not always the same as for account books. The judgments in the field of interpretation of the reliability for tax purposes may not always be used for accounting purposes. The term correctness in the Tax Ordinance does not always correspond to the terms: error-free, verifiable manner and on an on-going basis in the Accountancy Act. So, the tax judgment concerning correctness of the tax book from the tax law cannot be directly applied into the interpretation of such terms as error-free, verifiable manner and on an on-going basis in the accountancy law. The paper additionally proposes some changes to the tax law concerning the unreliability of tax books, as well as changes to the Accountancy Act.

Copyright of Zeitschrift für Bankrecht und Bankwirtschaft is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Computer und Recht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Mainfränkisches Jahrbuch für Geschichte und Kunst is the property of Freunde Mainfraenkischer Kunst und Geschichte e.V. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This review focuses on the digital edition of the ‘Augsburger Baumeisterbücher’. The primary objective of the project is to make the sources from the period 1320 to 1644 accessible and usable and to provide a comprehensive index. In the following, the review describes the source material, the web presentation and the technical background. It locates the digital edition in the context of the project’s own guidelines as well as in the context of the field of early modern account books as topic of digital editions. While the project fulfils expectations in terms of making the source material accessible for historical questions or linguistic research, it falls short in terms of structuring the data in a machine-readable way and the possibilities of interlinking with other digital projects.

Merchants' accounting books and registers (or, if we wish, private diaries) count among important sources of information on medieval trade, trade practice and the mentality of inhabitants of medieval cities. These types of resources allow us to study the details of medieval trade, as well as the types and even techniques of trade practice. The key goal of the current essay is to point to the preserved manuscripts of merchant books and registers originating in Bohemia and Moravia from the medieval era up until the early Modern Age. We will also focus on fragments of manuscripts and on indirect proofs of the fact that even in the era in question, some burghers already had their own merchant registers that were not preserved to this day. [ABSTRACT FROM AUTHOR]

Copyright of Internationales Handelsrecht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In recent years and decades, accounts with a background close to noble territorial rulers have increasingly been used as sources for the study of the medieval nobility and castles. Otherwise, castles, which from the point of view of people both in the Middle Ages and now were a central phenomenon of the age, are difficult to study in sources nowadays other than by examining their architectural remains, which tend to have been repeatedly altered over time. This is particularly true if they were not owned by high-ranking territorial lords and as regards their specific function and the activities of their occupants. This essay looks at two account books that belonged to the chamberlain of Castel Rotund/Oberreichenberg in the Province of Bolzano, South Tyrol (Italy), dating from 1402. A few preliminary remarks on the history of the castle and the Schlandersberg family who occupied it are followed by a discussion of the process of drawing up the accounts, their function and the transmission of the account books. Lastly, some ideas are outlined concerning the scope for analysing the role and significance of Castel Rotund on the basis of the accounts. The two account books show that the castle was a local economic and administrative centre in the network of the fiefdom of the Schlandersberg family. The situation at Castel Rotund seems thoroughly typical for a late medieval castle belonging to the lower nobility, with reference to the staff, the intermittent presence of the lords or the fact that income was derived mainly from farming. [ABSTRACT FROM AUTHOR]

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Acta Historiae Artis Slovenica is the property of Scientific Research Centre of Slovenian Academy of Sciences & Arts and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the past, the method for approaching art and material culture mentioned in the Dutch account books of late medieval princely households has been characterized as 'gathering dead wood' and criticized for being too superficial'. Because of the financial purpose of the invoices it is impossible to really learn anything about the scarcely mentioned acquired objects of art'. In most cases, inventories are missing and the extant accounts are indeed used to create a reconstruction of pieces of art that no longer exist. Taking this approach, one will end up with lists of unidentified items and their prices whereas further meaning is desired. Accounts may seem useless for an art historical study. However, when the 'gathering of wood' is done thoroughly and put to a different use, the mentions in the account books can shed new light on the consumption of art by a prince and his household. The invoices can be used in a more social economical approach, instead of focusing on the pieces of art alone. Case in point is a survey of the accounts books written by order of Albert, duke of Bavaria-Straubing, count of Holland, Zealand and Hainaut. His The Hague court flourished from 1389 on when he decided to take on the Binnenhof as his permanent residence. Ample information is available to discuss the subject at length: both craftsmen and merchants were responsible for the supply of products of luxuries and art, mostly pieces of silverwork and embroideries. The chamberlains were responsible for the commission or acquisition of these goods. Even some cautious conclusions can be made on the careers of these goldsmiths, needle workers, merchants and chamberlains. [ABSTRACT FROM AUTHOR]

The article questions the authenticity of two manuscripts of the accounting ledger of the Damenstift Freckenhorst women's endowment of Germany. The role of the ledger's former owner and German archivist Nikolaus Kindlinger in researching the document is examined, differences between the two manuscripts are described, and a paleographic analysis of the letters of the manuscript is provided.