The act of counting with is repeatedly mentioned in early texts' as an essential skill of the accountant. Its memory survives in terms and conventions but the once universal practice is almost entirely forgotten. Counting with casters was a form of visual (as distinct from mental) arithmetic which would not only serve for them that cannot read, but also for them that can do both but have not at some time their pen or tables ready with them. 2 It was surprisingly simple and could be practised by the untutored with a minimum of instruction,3 yet lent itself to the complex currency and exchange calculations of Mediaeval business.4 From its beginning the system was associated with the use of Roman numerals5 which are difficultto manipulate directly but can be made

Journal Article On the Theory of "Second Best" Get access P. Bohm P. Bohm University of Stockholm Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 34, Issue 3, July 1967, Pages 301–314, https://doi.org/10.2307/2296678 Published: 01 July 1967

Journal Article On a Class of Utility and Production Functions Yielding Everywhere Differentiable Demand Functions Get access P. J. Dhrymes P. J. Dhrymes University of Pennsylvania Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 34, Issue 4, October 1967, Pages 399–408, https://doi.org/10.2307/2296558 Published: 01 October 1967

T HE MODERN theory of consumer demand has been in the core of economic theory from its very beginning around the 1870's. Somewhat earlier (1857) Engel [6] published his study for the Kingdom of Saxony, which marks the start of systematic measurement of consumer behaviour. Both theory and measurement have developed enormously since their beginnings. Remarkably enough, the links between these two branches of study of consumer demand have remained rather weak. Nobody will deny the importance of those classics on theory and measurement of consumer demand as the monumental monographs by Schultz [15], Wold [22] and Stone [17], but even there the relation between the exposition of the theory and the derivation of the empirical results is frequently superficial. In this connection we can quote Cramer [4]:

F. Rushdy, P. J. Lund; The Effect of Demand on Prices in British Manufacturing Industry1, The Review of Economic Studies, Volume 34, Issue 4, 1 October 196

R. P. Manes, J. M. Samuels, D. J. Smyth, Inventories and Sales: A Cross Section Study, Journal of Accounting Research, Vol. 5, Empirical Research in Accounting: Selected Studies 1967 (1967), pp. 139-156