传统的会计方法会抑制技术革新吗?(上篇)

电子邮件是我们这个时代最重要的技术创新之一。然而,从1971年发出第一封电子邮件,到它成为人们普遍使用的沟通工具,却大约花了30年的时间。一项技术创新在获得成功前,这样一个等待时间的确很长。因此,难怪会计师们不愿意给具有高度投机性的创新项目提供资金。     

传统的会计方法会抑制技术革新吗?(下篇)

财务指标在决定一个项目是否应该上马时是十分重要的。但企业需要使用一系列会计和非会计方法来决定如何推进项目。     

The productivity of peasant agriculture: Oakington,Cambridgeshire, 1360–991

Agriculture was the largest and most important sector of the medieval English economy. Yet although peasants comprised the majority of the population, and were responsible for the greater part of land use, surprisingly little is known about peasant cropping patterns and production strategies. Taking the Crowland Abbey manor of Oakington, Cambridgeshire as a case study, this article examines peasant land use and agricultural strategies. Using data collected from the Oakington tithe accounts and manor court rolls, this article demonstrates that peasants used their land more extensively than did the lord, raising their output per acre above that of the demesne. This was driven by peasant need for fodder crops, and the strain placed on agricultural systems that required peasants to use their land to produce grains and legumes for consumption, fodder, and sale.