Henri de Genouillac
Henri Pierre Louis du Verdier de Genouillac, called Abbé Henri de Genouillac, was a French Roman catholic priest and archaeologist specializing in Assyriology. Henri de Genouillac was the son Casimir Charles Victor du Verdier, vicomte de Genouillac, a chevalier of the Légion d'honneur and Léontine Marc, he made an impression among Assyriologists when he published Tablettes sumériennes archaïques in 1909. Gaston Maspero made a lengthy review of the work in the Journal des débats dated 30 March 1909. In 1911, he published La Trouvaille de Dréhem, he brought back the volumes of the Inventaire des tablettes de Tello. In 1912, he published the Textes économiques d'Oumma in 1930, the Textes religieux sumériens du Louvre. A researcher at the Département des antiquités orientales du musée du Louvre, he was given the direction of the excavations at Kish between January and April 1912, allowing him to write the two volumes of the Fouilles françaises d'El-'Akhymer. In 1926 he published Céramique cappadocienne.
He was given the resumption of excavations on the site of Tello in 1929. The objects out clandestine excavations showed. There, he directed three excavation campaigns until 1931. After that, he considered his health did not allow him to keep going and handed André Parrot the direction of excavations. Returning to France, he wrote Fouilles de Telloh, he bequeathed the musée départemental des antiquités of Seine-Maritime in Rouen his collection de 620 objets qui est entrée au musée le 17 mai 1941. Premières recherches à Kish Fouilles de Telloh. Mission archéologique du Musée du du Ministère de l'Instruction Publique. Tome II: Époques d'Ur, IIIe dynastie et de Larsa L'Église chrétienne au temps de saint Ignace d'Antioche, G. Beauchesne, 1907. Textes économiques d'oumma de l'époque d'Our, 1921 Fouilles françaises d'El-'Akhymer: premières recherches archéologiques à Kich, Volumes 1 et 2, É. Champion, 1924, Fouilles de Telloh, P. Geuthner, 1934 André Parrot, "Henri de Genouillac", p.299-300, in Syria, year 1941, n°22-3-4 Persée Premières recherches archéologiques à Kich on Persée Kish on Antikforever Genouillac, Henri de, Abbé on CDLI Collection Genouillac on Musée des antiquités
Accounting or accountancy is the measurement and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors and regulators. Practitioners of accounting are known as accountants; the terms "accounting" and "financial reporting" are used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting and cost accounting. Accounting information systems are designed to support related activities. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors and suppliers.
The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as bookkeeping, of which double-entry bookkeeping is the most common system. Accounting is facilitated by accounting organizations such as standard-setters, accounting firms and professional bodies. Financial statements are audited by accounting firms, are prepared in accordance with accepted accounting principles. GAAP is set by various standard-setting organizations such as the Financial Accounting Standards Board in the United States and the Financial Reporting Council in the United Kingdom; as of 2012, "all major economies" have plans to converge towards or adopt the International Financial Reporting Standards. The history of accounting is thousands of years old and can be traced to ancient civilizations; the early development of accounting dates back to ancient Mesopotamia, is related to developments in writing and money. By the time of Emperor Augustus, the Roman government had access to detailed financial information.
Double-entry bookkeeping was pioneered in the Jewish community of the early-medieval Middle East and was further refined in medieval Europe. With the development of joint-stock companies, accounting split into financial accounting and management accounting; the first work on a double-entry bookkeeping system was published by Luca Pacioli. Accounting began to transition into an organized profession in the nineteenth century, with local professional bodies in England merging to form the Institute of Chartered Accountants in England and Wales in 1880. Both the words accounting and accountancy were in use in Great Britain by the mid-1800s, are derived from the words accompting and accountantship used in the 18th century. In Middle English the verb "to account" had the form accounten, derived from the Old French word aconter, in turn related to the Vulgar Latin word computare, meaning "to reckon"; the base of computare is putare, which "variously meant to prune, to purify, to correct an account, hence, to count or calculate, as well as to think."The word "accountant" is derived from the French word compter, derived from the Italian and Latin word computare.
The word was written in English as "accomptant", but in process of time the word, always pronounced by dropping the "p", became changed both in pronunciation and in orthography to its present form. Accounting has variously been defined as the keeping or preparation of the financial records of an entity, the analysis and reporting of such records and "the principles and procedures of accounting". Accountancy refers to the occupation or profession of an accountant in British English. Accounting has several subfields or subject areas, including financial accounting, management accounting, auditing and accounting information systems. Financial accounting focuses on the reporting of an organization's financial information to external users of the information, such as investors, potential investors and creditors, it calculates and records business transactions and prepares financial statements for the external users in accordance with accepted accounting principles. GAAP, in turn, arises from the wide agreement between accounting theory and practice, change over time to meet the needs of decision-makers.
Financial accounting produces past-oriented reports—for example the financial statements prepared in 2006 reports on performance in 2005—on an annual or quarterly basis about the organization as a whole. This branch of accounting is studied as part of the board exams for qualifying as an actuary; these two types of professionals and actuaries, have created a culture of being archrivals. Management accounting focuses on the measurement and reporting of information that can help managers in making decisions to fulfill the goals of an organization. In management accounting, internal measures and reports are based on cost-benefit analysis, are not required to follow the accepted accounting principle. In 2014 CIMA created the Global Management Accounting Principles; the result of research from across 20 countries in five continents, the principles aim to guide best practice in the d
Sumer is the earliest known civilization in the historical region of southern Mesopotamia, modern-day southern Iraq, during the Chalcolithic and Early Bronze ages, one of the first civilizations in the world along with Ancient Egypt and the Indus Valley. Living along the valleys of the Tigris and Euphrates, Sumerian farmers were able to grow an abundance of grain and other crops, the surplus of which enabled them to settle in one place. Prehistoric proto-writing dates back before 3000 BC; the earliest texts, from c. 3300 BC, come from the cities of Jemdet Nasr. Modern historians have suggested that Sumer was first permanently settled between c. 5500 and 4000 BC by a West Asian people who spoke the Sumerian language, an agglutinative language isolate. These prehistoric people are now called "proto-Euphrateans" or "Ubaidians", are theorized to have evolved from the Samarra culture of northern Mesopotamia; the Ubaidians, though never mentioned by the Sumerians themselves, are assumed by modern-day scholars to have been the first civilizing force in Sumer.
They drained the marshes for agriculture, developed trade, established industries, including weaving, metalwork and pottery. Some scholars contest the idea of a Proto-Euphratean language or one substrate language. Reliable historical records begin much later. Juris Zarins believes the Sumerians lived along the coast of Eastern Arabia, today's Persian Gulf region, before it was flooded at the end of the Ice Age. Sumerian civilization took form in the Uruk period, continuing into the Jemdet Nasr and Early Dynastic periods. During the 3rd millennium BC, a close cultural symbiosis developed between the Sumerians, who spoke a language isolate, Akkadians, which gave rise to widespread bilingualism; the influence of Sumerian on Akkadian is evident in all areas, from lexical borrowing on a massive scale, to syntactic and phonological convergence. This has prompted scholars to refer to Sumerian and Akkadian in the 3rd millennium BC as a Sprachbund. Sumer was conquered by the Semitic-speaking kings of the Akkadian Empire around 2270 BC, but Sumerian continued as a sacred language.
Native Sumerian rule re-emerged for about a century in the Third Dynasty of Ur at 2100–2000 BC, but the Akkadian language remained in use. The Sumerian city of Eridu, on the coast of the Persian Gulf, is considered to have been one of the oldest cities, where three separate cultures may have fused: that of peasant Ubaidian farmers, living in mud-brick huts and practicing irrigation; the term Sumerian is the common name given to the ancient non-Semitic-speaking inhabitants of Mesopotamia by the East Semitic-speaking Akkadians. The Sumerians referred to themselves as ùĝ saĝ gíg ga, phonetically /uŋ saŋ ɡi ɡa/ meaning "the black-headed people", to their land as ki-en-gi, meaning "place of the noble lords"; the Akkadian word Shumer may represent the geographical name in dialect, but the phonological development leading to the Akkadian term šumerû is uncertain. Hebrew Shinar, Egyptian Sngr, Hittite Šanhar, all referring to southern Mesopotamia, could be western variants of Shumer. In the late 4th millennium BC, Sumer was divided into many independent city-states, which were divided by canals and boundary stones.
Each was centered on a temple dedicated to the particular patron god or goddess of the city and ruled over by a priestly governor or by a king, intimately tied to the city's religious rites. The five "first" cities, said to have exercised pre-dynastic kingship "before the flood": Eridu Bad-tibira Larsa Sippar Shuruppak Other principal cities: Minor cities: Kuara Zabala Kisurra Marad Dilbat Borsippa Kutha Der Eshnunna Nagar 2 Apart from Mari, which lies full 330 kilometres north-west of Agade, but, credited in the king list as having "exercised kingship" in the Early Dynastic II period, Nagar, an outpost, these cities are all in the Euphrates-Tigris alluvial plain, south of Baghdad in what are now the Bābil, Diyala, Wāsit, Dhi Qar, Basra, Al-Muthannā and Al-Qādisiyyah governorates of Iraq; the Sumerian city-states rose to power during the prehistoric Uruk periods. Sumerian written history reaches back to the 27th century BC and before, but the historical record remains obscure until the Early Dynastic III period, c. the 23rd century BC, when a now deciphered syllabary writing system was developed, which has allowed archaeologists to read contemporary records and inscriptions.
Classical Sumer ends with the rise of the Akkadian Empire in the 23rd century BC. Following the Gutian period, there was a brief Sumerian Renaissance in the 21st century BC, cut short in the 20th century BC by invasions by the Amorites; the Amorite "dynasty of Isin"
Statues of Gudea
Twenty-seven statues of Gudea, a ruler of the state of Lagash have been found in southern Mesopotamia. Gudea ruled between c. 2144–2124 BC and the statues demonstrate a sophisticated level of craftsmanship for the time. The known statues have been categorised'A-AA' by archaeologists. Statues A-K were found during Ernest de Sarzec's excavations in the court of the palace of Adad-nadin-ahhe in Telloh. Statues M-Q come from clandestine excavations in Telloh in 1924. Figures L and R do not represent Gudea with reasonable certainty; the statues were to represent the ruler in temples. Most of the statues bear an inscribed dedication explaining. Gudea is either standing, he wears a close fitting kaunakes, maybe made of sheep-skin, a long tasseled dress. Only in one example he wears a different dress, reminiscent of the Akkadian royal costume. On the lap of one of them is the plan of his palace, with the scale of measurement attached. Statue F is similar to statue B, it seems. Diorite had been used by old Sumerian rulers.
According to the inscriptions, the diorite came from Magan. The remnants of a large diorite statue in the British Museum may be a representation of Gudea, but this cannot be determined with certainty. What remains of the statue is 1.5m high, meaning that if it was reconstructed the statue would be well over 3 metres high and the largest yet discovered sculpture of the ruler. The dedication of the diorite statues tell how ensi Gudea had diorite brought from the mountains of Magan, formed it as a statue of himself, called by name to honour god/goddess and had the statue brought into the temple of. Most of the big statues are dedicated to the top gods of Lagash: Ningirsu, his wife Ba'u, the goddesses Gatumdu and Inanna and Ninhursanga as the "Mother of the gods". Q is dedicated to Ningiszida, Gudea's personal protective deity more properly connected to Fara and Abu Salabikh, the smaller M, N and O to his "wife" Gestinanna; the connection between Ningiszida and Gestinanna was invented by Gudea in order to effect a closer connection to Lagash.
Dietz Otto Edzard, "Gudea and His Dynasty" Royal Inscriptions of Mesopotamia Early Periods - RIME 3/1. F. Johansen, "Statues of Gudea and modern". Mesopotamia 6, 1978. A. Parrot, vingt campagnes des fouilles.. H. Steible, "Versuch einer Chronologie der Statuen des Gudea von Lagas". Mitteilungen der Deutschen Orient-Gesellschaft 126, 81-104. Photographs of the Gudea statues at Louvre Insecula.com Statue M The Detroit Institute of Arts The true face of Gudea. A realistic statue of Gudea shows us how he may have looked in real life
The Gudea cylinders are a pair of terracotta cylinders dating to circa 2125 BC, on, written in cuneiform a Sumerian myth called the Building of Ningursu's temple. The cylinders were made by Gudea, the ruler of Lagash, were found in 1877 during excavations at Telloh and are now displayed in the Louvre in Paris, France, they are the largest cuneiform cylinders yet discovered and contain the longest known text written in the Sumerian language. The cylinders were found in a drain by Ernest de Sarzec under the Eninnu temple complex at Telloh, the ancient ruins of the Sumerian "holy city" of Girsu, during the first season of excavations in 1877, they were found next to a building known as the Agaren, where a brick pillar was found containing an inscription describing its construction by Gudea within Eninnu during the Second Dynasty of Lagash. The Agaren was described on the pillar as a place of judgement, or mercy seat, it is thought that the cylinders were either kept there or elsewhere in the Eninnu.
They are thought to have fallen into the drain during the destruction of Girsu generations later. In 1878 the cylinders were shipped to Paris, France where they remain on display today at the Louvre, Department of Near East antiquities, ground floor, room 2, accession numbers MNB 1511 and MNB 1512; the two cylinders were labelled A and B, with A being 61 cm high with a diameter of 32 cm and B being 56 cm with a diameter of 33 cm. The cylinders were hollow with perforations in the centre for mounting; these were found with clay plugs filling the holes, the cylinders themselves filled with an unknown type of plaster. The clay shells of the cylinders are 2.5 to 3 cm thick. Both cylinders were cracked and in need of restoration and the Louvre still holds 12 cylinder fragments, some of which can be used to restore a section of cylinder B. Cylinder A contains cylinder B twenty four; these columns are divided into between sixteen and thirty-five cases per column containing between one and six lines per case.
The cuneiform was meant to be read with the cylinders in a horizontal position and is a typical form used between the Akkadian Empire and the Ur III dynasty, typical of inscriptions dating to the 2nd Dynasty of Lagash. Script differences in the shapes of certain signs indicate that the cylinders were written by different scribes. Detailed reproductions of the cylinders were made by de Sarzac in his excavation reports which are still used in modern times; the first translation and transliteration was published by Francois Threau-Dangin in 1905. Another edition with a notable concordance was published by Ira Maurice Price in 1927. Further translations were made by M. Lambert and R. Tournay in 1948, Adam Falkenstein in 1953, Giorgio Castellino in 1977, Thorkild Jacobsen in 1987, Dietz Otto Edzard in 1997; the latest translation by the Electronic Text Corpus of Sumerian Literature project was provided by Joachim Krecher with legacy material from Hermann Behrens and Bram Jagersma. Samuel Noah Kramer published a detailed commentary in 1966 and in 1988.
Herbert Sauren proposed that the text of the cylinders comprised a ritual play, enactment or pageant, performed during yearly temple dedication festivities and that certain sections of both cylinders narrate the script and give the ritual order of events of a seven-day festival. This proposition was met with limited acceptance. Interpretation of the text faces substantial limitations for modern scholars, who are not the intended recipients of the information and do not share a common knowledge of the ancient world and the background behind the literature. Irene Winter points out that understanding the story demands "the viewer's prior knowledge and correct identification of the scene – a process of'matching' rather than'reading' of imagery itself qua narrative." The hero of the story is Gudea, king of the city-state of Lagash at the end of the third millennium BC. A large quantity of sculpted and inscribed artifacts have survived pertaining to his reconstruction and dedication of the Eninnu, the temple of Ningursu, the patron deity of Lagash.
These include building plans and pictorial accounts sculpted on limestone stelae. The temple, Eninnu was a formidable complex of buildings including the E-pa, Kasurra and sanctuary of Bau among others. There are no substantial architectural remains of Gudea's buildings, so the text is the best record of his achievements; some fragments of another Gudea inscription were found that could not be pieced together with the two in the Louvre. This has led some scholars to suggest that there was a missing cylinder preceding the texts recovered, it has been argued that the two cylinders present a balanced and complete literary with a line at the end of Cylinder A having been suggested by Falkenstein to mark the middle of the composition. This colophon has however been suggested to mark the cylinder itself as the middle one in a group of three; the opening of cylinder A shows similarities to the openings of other myths with the destinies of heaven and earth being determined. Various conjectures have been made regarding the supposed contents of an initial cylinder.
Victor Hurowitz suggested it may have contained an introductory hymn praising Lagash. Thorkild Jacobsen suggested it may have explained why a recent similar temple built by Ur-baba, Gudea's father-in-law "was deemed insufficient". Cylinder A opens on a day in the distant past when destinies were determined with Enlil, the highest god in the Sumerian pantheon, in session with the Divine Council and looking with admiration at his son Ningirsu and his city, Lagash. Ningirsu responds that his governor w
Cuneiform or Sumerian cuneiform, one of the earliest systems of writing, was invented by the Sumerians. It is distinguished by its wedge-shaped marks on clay tablets, made by means of a blunt reed for a stylus; the name cuneiform itself means "wedge shaped". Emerging in Sumer in the late fourth millennium BC to convey the Sumerian language, a language isolate, cuneiform writing began as a system of pictograms, stemming from an earlier system of shaped tokens used for accounting. In the third millennium, the pictorial representations became simplified and more abstract as the number of characters in use grew smaller; the system consists of a combination of consonantal alphabetic and syllabic signs. The original Sumerian script was adapted for the writing of the Semitic Akkadian and Amorite languages, the language isolates Elamite, Hattic and Urartian, as well as Indo-European languages Hittite and Luwian. Cuneiform writing was replaced by the Phoenician alphabet during the Neo-Assyrian Empire.
By the second century AD, the script had become extinct, its last traces being found in Assyria and Babylonia, all knowledge of how to read it was lost until it began to be deciphered in the 19th century. Geoffrey Sampson stated that Egyptian hieroglyphs "came into existence a little after Sumerian script, invented under the influence of the latter", that it is "probable that the general idea of expressing words of a language in writing was brought to Egypt from Sumerian Mesopotamia". There are many instances of Egypt-Mesopotamia relations at the time of the invention of writing, standard reconstructions of the development of writing place the development of the Summerian proto-cuneiform script before the development of Egyptian hierogplyphs, with the suggestion the former influenced the latter. Between half a million and two million cuneiform tablets are estimated to have been excavated in modern times, of which only 30,000–100,000 have been read or published; the British Museum holds the largest collection, followed by the Vorderasiatisches Museum Berlin, the Louvre, the Istanbul Archaeology Museums, the National Museum of Iraq, the Yale Babylonian Collection and Penn Museum.
Most of these have "lain in these collections for a century without being translated, studied or published", as there are only a few hundred qualified cuneiformists in the world. An ancient Mesopotamian poem gives the first known story of the invention of writing: Because the messager's mouth was heavy and he couldn't repeat, the Lord of Kulaba pattes some clay and put words on it, like a tablet; until there had been no putting words on clay. The cuneiform writing system was in use for more than three millennia, through several stages of development, from the 31st century BC down to the second century AD, it was replaced by alphabetic writing in the course of the Roman era, there are no cuneiform systems in current use. It had to be deciphered as a unknown writing system in 19th-century Assyriology. Successful completion of its deciphering is dated to 1857; the cuneiform script was developed from pictographic proto-writing in the late 4th millennium BC, stemming from the near eastern token system used for accounting.
These tokens were in use from the 9th millennium BC and remained in occasional use late in the 2nd millennium BC. It has been suggested that the token shapes were the original basis for some of the Sumerian pictographs. Mesopotamia's "proto-literate" period spans the 35th to 32nd centuries; the first documents unequivocally written in Sumerian date to the 31st century BC at Jemdet Nasr. Pictographs were either drawn on clay tablets in vertical columns with a sharpened reed stylus or incised in stone; this early style lacked the characteristic wedge shape of the strokes. Certain signs to indicate names of gods, cities, birds, etc. are known as determinatives and were the Sumerian signs of the terms in question, added as a guide for the reader. Proper names continued to be written in purely "logographic" fashion; the earliest known Sumerian king whose name appears on contemporary cuneiform tablets is Enmebaragesi of Kish. Surviving records only gradually become less fragmentary and more complete for the following reigns, but by the end of the pre-Sargonic period, it had become standard practice for each major city-state to date documents by year-names commemorating the exploits of its lugal.
From about 2900 BC, many pictographs began to lose their original function, a given sign could have various meanings depending on context. The sign inventory was reduced from some 1,500 signs to some 600 signs, writing became phonological. Determinative signs were re-introduced to avoid ambiguity. Cuneiform writing proper thus arises from the more primitive system of pictographs at about that time. In the mid-3rd millennium BC, the direction of writing was changed to left-to-right in horizontal rows and a new wedge-tipped stylus was introduced, pushed into the clay, producing wedge-shaped signs. By adjusting the relative position of the tablet to the stylus, the writer could use a single tool to make a variety of impressions. Cuneiform tablets could be fired in kilns to bake them hard, so provide a permanent record, or they could be left moist and recycled, if permanence was not needed. Man
Ernest de Sarzec
Ernest Choquin de Sarzec was a French archaeologist, to whom is attributed the discovery of the civilization of ancient Sumer. He was in the French diplomatic service. In 1877, he began a dig at Telloh; the site, in present-day Iraq in the southern delta lowlands, had been drawn to his attention by local dealers in antiquities. During the 1880s he succeeded in finding evidence of the reign of Gudea, he continued to work on the site until 1901. Ernest de Sarzec on data.bnf.fr