Reprint of the original, first published in 1860.

Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.

The History of Painting in Italy Vol-5' by Luigi Lanzi is an authoritative and comprehensive exploration of Italian painting during a specific period in art history. Lanzi takes readers on a captivating journey through the art world of Italy, focusing on the significant developments and prominent artists of the era covered in this part. In this volume, Lanzi delves into the stylistic movements, thematic choices, and technical advancements that shaped Italian painting during the period under examination. He provides insightful analyses of notable artworks, discussing their cultural, historical, and artistic contexts. The author's keen observations and scholarly research shed light on the evolution of Italian painting and the contributions of influential painters of the time. With a combination of meticulous research and engaging writing, the story offers a captivating and authoritative account of the rich artistic heritage of Italy during this specific period in art history.

This vintage book is a concise treatise on the history of dancing in Portugal, Spain, and Italy. Profusely illustrated and full of fascinating information and interesting insights, this is a volume that will appeal to those with an interest in the traditional dances and songs of these countries. Contents include: “Portuguese Dances”, “Basque Dances”, “Spain”, and “Italy”. Many vintage books such as this are increasingly scarce and expensive. It is with this in mind that we are republishing this volume now in an affordable, modern edition complete with a specially commissioned new introduction on dance.