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Théodore Limperg
Théodore Limperg jr. (Amsterdam, December 21, 1879 – Amsterdam, December 6, 1961) was a Dutch accountant, and Professor in Business economics at the University of Amsterdam. He is particularly known for his contribution to the international debate about replacement costs in the 1920s. Biography Théodore Limperg was born late 1879 as the son of Theodorus Limperg, chief administrative officer in Amsterdam, and Mathilda Speijer. Because his father's first name and his were almost alike, he called himself Th. Limperg jr. throughout his life. He graduated in 1897 at the Commercial High School, and in 1900 obtained a teaching licence in accounting. In the same year he started his training to become Chartered Accountant at the Dutch Institute of Accountants (Nederlands Instituut van Accountants NIvA), predecessor of the Nederlands Instituut van Registeraccountants (NIVRA), and acquired his degree in 1904. Limperg had started working as assistant accountant to gain practical e ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Professor Theodore Limperg
Professor (commonly abbreviated as Prof.) is an Academy, academic rank at university, universities and other tertiary education, post-secondary education and research institutions in most countries. Literally, ''professor'' derives from Latin as a 'person who professes'. Professors are usually experts in their field and teachers of the highest rank. In most systems of List of academic ranks, academic ranks, "professor" as an unqualified title refers only to the most senior academic position, sometimes informally known as "full professor". In some countries and institutions, the word ''professor'' is also used in titles of lower ranks such as associate professor and assistant professor; this is particularly the case in the United States, where the unqualified word is also used colloquially to refer to associate and assistant professors as well, and often to instructors or lecturers. Professors often conduct original research and commonly teach undergraduate, Postgraduate educa ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Deprival Value
Deprival value is a concept used in accounting theory to determine the appropriate measurement basis for assets. It is an alternative to historical cost and fair value or mark to market accounting. Some writers prefer terms such as 'value to the owner' or 'value to the firm'. Deprival value is also sometimes advocated for liabilities, in which case another term such as 'Relief value' may be used. The deprival value of an asset is the extent to which the entity is "better off" because it holds the asset. This may be thought of as the answer to the following questions, all of which are equivalent: - What amount would just compensate the entity for the loss of the asset? - What loss would the entity sustain if deprived of the asset? - How much would the entity rationally pay to acquire the asset (if it did not already hold it)? Deprival value explained Deprival value is based on the premise that the value of an asset is equivalent to the loss that the owner of an asset would ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Wallace Clark Medal
The Wallace Clark Award or Wallace Clark Medal is a former management award for Distinguished Contribution to Scientific Management, named after Henry Wallace Clark (1880-1948). The Wallace Clark Award was established in 1949 and was sponsored by the American Management Association (AMA), the American Society of Mechanical Engineers The American Society of Mechanical Engineers (ASME) is an American professional association that, in its own words, "promotes the art, science, and practice of multidisciplinary engineering and allied sciences around the globe" via "continuing edu ... (ASME), the Association for Consulting Management Engineers and the Society for the Advancement of Management. The first Wallace Clark Medal was in 1948 awarded in the Swiss Hugo de Haan, who was in those days executive secretary of Comite International de l'Organisation Scientifique (CIOS). This organization was dedicated to the promotion of scientific management worldwide, and was founded in the firs ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Nederlands Verbond Van Vakverenigingen
The Dutch Confederation of Trade Unions (, NVV) was a Dutch social-democratic trade union. History The NVV was founded in 1906 as a merger of fifteen smaller unions, as a result of the inability of the previous unions to control the radical elements of the workers movement in the railworkers' strike of 1903. The NVV was led by Henri Polak, who was a prominent member of the socialist Social Democratic Workers' Party. During World War II World War II or the Second World War (1 September 1939 – 2 September 1945) was a World war, global conflict between two coalitions: the Allies of World War II, Allies and the Axis powers. World War II by country, Nearly all of the wo ... the NVV was taken over by the German occupiers, its Dutch leader was Henk Woudenberg. Under the German occupation the NVV was transformed into a Nazi union. After the war these influences were purged and the NVV cooperated tightly with the centre left government to create a welfare state bas ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Jan Tinbergen
Jan Tinbergen ( , ; 12 April 1903 – 9 June 1994) was a Dutch economist who was awarded the first Nobel Memorial Prize in Economic Sciences in 1969, which he shared with Ragnar Frisch for having developed and applied dynamic models for the analysis of economic processes. He is widely considered to be one of the most influential economists of the 20th century and one of the founding fathers of econometrics.Magnus, Jan & Mary S. Morgan (1987) ''The ET Interview: Professor J. Tinbergen'' in: 'Econometric Theory 3, 1987, 117-142. His important contributions to econometrics include the development of the first macroeconometric models, the solution of the identification problem, and the understanding of dynamic models. Tinbergen was a founding trustee of Economists for Peace and Security. In 1945, he founded the Bureau for Economic Policy Analysis (CPB) and was the agency's first director. Biography Tinbergen was the eldest of five children of Dirk Cornelis Tinbergen and Jean ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Hein Vos
Hendrik "Hein" Vos (5 July 1903 – 23 April 1972) was a Dutch politician of the Social Democratic Workers' Party (Netherlands), Social Democratic Workers' Party (SDAP) and later the Labour Party (Netherlands), Labour Party (PvdA) and economist. Biography Vos attended a Gymnasium (school), gymnasium in Heerenveen from April 1917 until May 1921 and applied at the Delft University of Technology, Delft Institute of Technology in June 1921, Major (academic), majoring in Electrical engineering and obtaining a Bachelor of Engineering degree in June 1923 before graduating with a Master of Engineering degree in July 1927. Vos worked as a civil servant for the List of municipalities of the Netherlands, municipality of Deventer from July 1927 until September 1928 and for the Netherlands Patent Office of the Ministry of Economic Affairs (Netherlands), Ministry of Economic Affairs from September 1928 until July 1934. Vos served on the Municipal council (Netherlands), municipal council of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Piet Lieftinck
Pieter "Piet" Lieftinck (30 September 1902 – 9 July 1989) was a Dutch politician of the Christian Historical Union (CHU) party and later the Labour Party (PvdA) and economist. Lieftinck applied at the Utrecht University in June 1919 majoring in Law and Economics and obtaining Bachelor of Economics and Bachelor of Laws degrees in July 1922 and worked as a student researcher before graduating with a Master of Economics and Master of Laws degree's in October 1927. Lieftinck served in the Royal Netherlands Army as a lieutenant from November 1927 until November 1928. Lieftinck applied at the Columbia University in New York City in April 1929 for a postgraduate education and obtained a Master of Financial Economics degree in December 1930 and later returned to the Utrecht University where worked as a researcher and got a doctorate as a Doctor of Philosophy in Public economics on 10 December 1931. Lieftinck worked as civil servant for the Ministry of Labour, Commerce and Indus ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Social Democrat
Social democracy is a Social philosophy, social, Economic ideology, economic, and political philosophy within socialism that supports Democracy, political and economic democracy and a gradualist, reformist, and democratic approach toward achieving social equality. In modern practice, social democracy has taken the form of predominantly capitalist economies, a robust welfare state, policies promoting social justice, market regulation, and a more Redistribution of income and wealth, equitable distribution of income. Social democracy maintains a commitment to Representative democracy, representative and participatory democracy. Common aims include curbing Social inequality, inequality, eliminating the oppression of Social privilege, underprivileged groups, eradicating poverty, and upholding universally accessible public services such as child care, Universal education, education, elderly care, Universal health care, health care, and workers' compensation. Economically, it support ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Mattessich, Richard
Richard Victor Alvarus Mattessich (August 9, 1922 – September 30, 2019) was an Austrian-Canadian business economist and Emeritus Professor of Accounting at the University of British Columbia, known for introducing the concept of electronic spreadsheets into the field of business accounting in 1961, as well as pioneering analytical and philosophical methods in accounting. Life and work Born in Trieste, Mattessich obtained his degree in Mechanical Engineering in 1940 at the Engineering College, Vienna IV, his MBA in 1944 at the Vienna School of Economics and Business Administration, where in 1945 he also obtained his Dr. rer. pol. in Economics. After his graduation Mattessich in 1945 started as research associate at the Austrian Institute of Economic Research in Vienna. In 1947 he moved to the Rosenberg Institute of St. Gallen, where he was appointed Instructor of Commerce. In 1952 he moved to Canada and was Department Head of Commerce from 1953 to 1959 at the Mount Allison ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Joop Klant
Jacobus Johannes (Joop) Klant (1 March 1915 in Warmenhuizen – 26 December 1994 in Amsterdam), was a Dutch economist, novelist and professor of political economy at the University of Amsterdam. Biography His parents were Pieter Klant en Geertje de Moor. He studied economics at the University of Amsterdam. In the late 1930s he broke off his studies to succeed his deceased father, who had been paymaster of the vegetable auction in Warmenhuizen. Later in 1954 he completed his studies in economics. Again twenty years later in 1973, he published his PhD thesis entitled "''Spelregels voor Economen''" ("Rules for Economists"). This methodological treatise attracted much attention and was honored in 1978 with Kluwer Price. After studying economics in Amsterdam, Klant worked as statistician at the National Office for Construction Material in Amsterdam. Just after the Second World War Klant left for South Africa, where he worked as statistician for eight years in Pretoria. Back in the Ne ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Jacobus Franciscus Haccoû
Jacobus Franciscus (J.F.) Haccoû (27 December 1903 - 20 June 1972) was a Dutch economist, Professor of Business Economics at the University of Amsterdam and first director of SEO Economic Research, known for his work on the futures exchange of goods and the economic situation in Dutch East Indies. Biography Born in Amsterdam, Haccoû received his MA in Economics at the University of Amsterdam in 1926, and his Phd cum laude in Economics in 1940 with the thesis "De termijnhandel in goederen" (The futures exchange in goods) under supervision of Théodore Limperg. In 1950 he was appointed Professor of Business Economics, especially the doctrine of external organization at the University of Amsterdam. From 1950 to 1966 he was first director of Foundation for economic research of the University of Amsterdam, nowadays the SEO Economic Research. He was succeeded by Joop Klant. In the late 1950s Haccoû was on the short list for the new Rector of the University of Amsterdam, but this p ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Fair Value
In accounting, fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset. The derivation takes into account such objective factors as the costs associated with production or replacement, market conditions and matters of supply and demand. Subjective factors may also be considered such as the risk characteristics, the cost of and return on capital, and individually perceived utility. Economic understanding Market price There are two schools of thought about the relation between the market price and fair value in any form of market, but especially with regard to tradable assets: * The efficient-market hypothesis asserts that, in a well organized, reasonably transparent market, the market price is generally equal to or close to the fair value, as investors react quickly to incorporate new information about relative scarcity, utility, or potential returns in their bids; see also Rational pricing. * Behavioral finance asserts t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
