En revanche, on connaît peu les innovations techniques et institutionelles dans lâadministration financière des villes siciliennes. Article suivant 1 reed-bucket (with) receipt tablets of Lu-diÄira. 25In the area of PuzriÅ¡-DagÄn and Nippur a huge archive of no doubt much more than one thousand tablets, from ancient IrisaÄrig, was also found by looters27. Les comptabilités médiévales en terres d'Empire : typologie et perspectives de recherche (XIIIe-XVe siècle), Histoire des villes à travers leur comptabilité à la fin du Moyen Ãge, Ce que compter veut dire : culture de cour, gouvernement princier et pratiques comptables (Europe occidentale, XIIIe-XVIIIe siècles), Lâinstitution de pratiques comptables normalisées et stables dans les milieux ecclésiastiques européens à la fin du Moyen Ãge (XIIIe-XVIe siècles) : une assimilation des cultures de lâécrit au service dâenjeux administratifs, Les comptables au Moyen Ãge : parcours collectifs et individuels, Savoirs et savoir-faire comptables au Moyen Ãge, Comptables et comptabilités dans l'Antiquité, Maux et mots de la comptabilité privée (1750-1980), Le vocabulaire et la rhétorique des comptabilités médiévales, Objets et formes du contrôle en Europe à l'époque moderne, Approche codicologique des documents comptables du Moyen Ãge, Portail de ressources électroniques en sciences humaines et sociales, http://journals.openedition.org/comptabilites/docannexe/image/1980/img-1.jpg, http://journals.openedition.org/comptabilites/docannexe/image/1980/img-2.jpg, http://journals.openedition.org/comptabilites/docannexe/image/1980/img-3.jpg, http://journals.openedition.org/comptabilites/docannexe/image/1980/img-4.jpg, http://journals.openedition.org/comptabilites/docannexe/image/1980/img-5.jpg, http://journals.openedition.org/comptabilites/docannexe/image/1980/img-6.jpg, http://journals.openedition.org/comptabilites/docannexe/image/1980/img-7.jpg, http://journals.openedition.org/comptabilites/docannexe/image/1980/img-8.jpg, http://journals.openedition.org/comptabilites/docannexe/image/1980/img-9.jpg, http://journals.openedition.org/comptabilites/docannexe/image/1980/img-10.jpg, Catalogue des 549 revues. Unfortunately, the immense majority of them were not excavated legitimately, so that essential information conveyed by their archaeological context has been lost forever. . The other two most important cities of the Island, Messina and Catania, had the same prerogative as well. ; Englund, R. K., «The Year: âNissen returns joyous from a distant islandâ», CDLJ 2003: 1, 18 pp. weight and length measures), until the higher measurement unit was reached: A distinctive feature of Ur III administrative practice was the regular dating of tablets through a system that combined local and state calendars. Depending on the kind and size of the administration where the documents were issued, one or other type of texts predominated, . 27We can try to understand the bookâs structure by reading the work of father Lodovico Flori, who published in Palermo his Trattato of 1636. ): 18; Tell Brusti (close to ShemshÄra): 1; Tell IÅ¡Än Mizyad: 50; TÅ«ram-ilÄ« archive (from IrisaÄrig? . Nombre de lettres. Thus we have large quantities of texts from private archives (Nippur, TÅ«ram-ilÄ« archive, SI.A-a archive); rural estate archives (AradÄu archive, Å u-EÅ¡tar archive, G. Å¡ana); a temple archive (Nippur); provincial archives (Umma, Girsu, IrisaÄrig); and archives from royal institutions (Ur and PuzriÅ¡-DagÄn). Information updated as of November 2015. Their potentiality for research on the history of economy and administration, and, in general, for the history of early Mesopotamia, is immense. 15  M.R. Thus, for example, the 45th year of Å ulgi (Å 45) and the 2nd year of Amar-Suen (AS 2), respectively named mu dÅ ul-gi Ur-bÃ-lumki Lu-lu-buki Si-mu-ru-umki ù Kára-harki 1-šè saÄ-bi Å¡u-búr-ra ì-ra («Year in which Å ulgi smashed the heads of Urbilum, Lullubum, Simurrum and Karhar in a single campaign») and mu dAmard-Suen Ur-bÃ-lumki mu-hul («Year in which Amar-Suen destroyed Urbilum»), were abbreviated as mu Ur-bÃ-lumki ba-hul («Year in which Urbilum was destroyed»). Instead, it records, first the reason why the text was written âwhich syntactically would correspond to the absolutive in a Sumerian sentenceâ typically transferred countable objects or units (people, animals, objects, commodities, workdays...), with numerals and measures written before the count noun. 27 The tablets from IrisaÄrig have been published by Owen, D., Cuneiform Texts Primarily from Iri-SaÄrig, op. Prix, valeurs, carrières" (N. Bock, M. Tomasi) Information publiée le 2 décembre 2020 par Université de Lausanne. 41 See Studevent-Hickman, B., The Organization of Manual Labor in Ur III Babylonia. c. 102-125. ): 59; Umma (Tell Ǧoḫa): 29,940 (360); Ur (Tell Muqejjir): 4,297 (20); Uruk (Warka): 21 (2). 23In the following years, another group of laws, proposed by the Senate and approved by the Viceroy between 1628 and 1635, obliged the Razionale and the other accountants to take office only after previous examination by a committee of experts nominated by the Senate21. These were tablets with holes through which cords passed to attach them to a container. Thus, countable objects were noted through the following sequence: Other measure systems combined specific words and different shapes of sign. 28Generally, with all due exceptions, administrative texts deal with the movement of assets in a broad sense (persons, animals, objects, workdays, commodities, etc. 26  AGS, V.I., legajos 178, 208-211; A. de la Plaza Bores, A. de la Plaza Santiago, Inventario. 44r-50v. Most common Ur III tablets have 5-15 lines and are 5-4 cm long/wide, although there are of course hundreds of much longer documents. 160 workdays) were in service at the threshing floor of the field of NinhursaÄ; 22 workers during 1 day (i.e. CUSAS 3, Bethesda, 2007. ): 59; Umma (Tell Ǧoḫa): 29,940 (360); Ur (Tell Muqejjir): 4,297 (20); Uruk (Warka): 21 (2). 8. 3This could probably explain the historical gap about the administrative supervision over the town finances. A sample of this kind of sealed tablet is on Fig. At the end of this section: Total (c) of labour (expressed in workdays) credited to the foreman, summarized as «booked out» (z i â g a â à m). The structure of the accounting books was finally established, and the books of the Razionaleâs staff were all in double entry, with exemption of the Treasurer's books for the notices of debt collection. 45-86; AI-Mutawalli, N. and Ali Ubeid Shalkham, «From the Archive of di.ku5-mÄ«Å¡ar: Excavation of Drehem (Ancient PuzriÅ¡-dDagan) », Sumer 59, 2014, pp. The position of the Chief accountant (Maestro Razionale) was definitely an important political one, and was assigned to a person chosen from among the most important citizens. 8 For some deviations, see Gomi, T., « A note on gur, a capacity unit of the Ur III Period », ZA 83, 1993, pp. Die Vizekönige reglementierten die Funktionen des Revisores und legten die Menge und die Typologie seiner Rechnungsbücher fest. D. 7. 29 Most of the tablets from this archive will be published by Studevent-Hickman, B. Ur III Texts from the Vicinity of Nippur Belonging to the Archive of Aradmu, JCS SS, in press. 2). Foreman: Lugalkugani. These written documents are for the most part cuneiform tablets. La reforma de las estructuras administrativas de Sicilia, por lo tanto, se debe entender en el marco más amplio del sistema imperial. ASJ 22, Hiroshima, 2000 (publ. To this area also belongs a small group of texts apparently from the household of princess Å u-EÅ¡tar, a rural estate most probably very similar to the one belonging to Simat-IÅ¡taran, whose location cannot be ascertained either26. It is estimated that some 120,000 documents, plus an indeterminate number of texts stored in the Iraq Museum, are currently kept in collections all over the world. 59-87. BuB 8, Winona Lake, 2014, pp. Chr.) 38 See Englund, R. K, « Equivalency Values and the Command Economy of the Ur III Period in Mesopotamia », in John K. Papadopoulos and Gary Urton (eds. As most of the envelopes had been broken in antiquity (and also in modern times by dealers, ), it is difficult to ascertain how many of the preserved unsealed tablets could actually have been sealed in their envelopes, except for some tablets with breaks on the corner that suggest they were encased. 9 Marginal numbers in administrative texts have been recently identified as an illustration of different computational methods based on the use of positional notations and sexagesimal factors: Ouyang, X. and Proust, Ch., « Place value notations in the Ur III period: Marginal numbers in administrative texts », in Karine Chemla, Agathe Keller and Christine Proust (eds. inventories, balanced accounts, lists of workers, etc.). Different views have been expressed by Michalowski, P., «The Life and Death of the Sumerian Language in Comparative Perspective», in Jeremy Black and Gábor Zólyomi (eds. This was probably due to the difficulties in finding the sources. En plus de ses tâches habituelles : s’assure que tout le matériel informatique et électronique est disponible et fonctionnel ; traite toutes les demandes d’achat, approvisionnements, séminaires et autres ; 125-138; Id., «An Update on the Looting of Archaeological Sites in Iraq », in Jesse Casana (ed. Texts excavated in this site did not come, in any case, from large institutions such as those to which the royal or provincial archives of PuzriÅ¡-DagÄn, Girsu or Umma belonged. 15 Sallaberger, W., « Ur III-Zeit », op. The Ur III period (2110-2003 BC) is documented through an imposing corpus of administrative cuneiform tablets. «tablet-container»). Dieser Beitrag bietet einen Ãberblick über die materiellen Charakteristika der Texte der Periode Ur III und eine verwaltungstechnische Typologie. 1The historical development of the institutions and of the accounting techniques for the administration of the finances in the Sicilian kingdom were deeply investigated, as well as the inspection and supervising systems of the Spanish Crown over the financial flows of the Island. (Cases) under the responsibility of Å Å«-ilÄ«, Lu-diÄira, (and) Lu-NinÄirsu: they were the judges. etc.). Une entreprise recrute pour son service opération huit (8) Responsables Clients. Unfortunately, even in these cases no significant information about the way the tablets were archived could be obtained. 39,390 reed bundles (collected) at Nippur, 15,904 reed bundles (collected) at Ur and Uruk, each worker (collecting) 10 bundles (per day), its labour: 5,529½ workdays (lit. It was based on a sexagesimal structure and an additive principle, and consisted of series of numerals alternating the factors ten and six. The seal impression was the result of rolling a cylinder seal over the surface of the tablet. Many of them, about one third of the administrative documents, were sealed. As Christina Tsouparopoulou has recently shown, , documents like this one dated to the same month were put altogether into a leather bag, , closed with a cord and sealed with a bulla. 36 Van de Mieroop, M., « An Accountantâs Nightmare. 1892), pp. Deliveries. An administrative reorganization took place by the middle of Å ulgiâs reign, the second monarch of the dynasty, and in his 39th regnal year, the PuzriÅ¡-DagÄn complex was founded. ), The Growth of an Early State in Mesopotamia: Studies in Ur III Administration. Other participants were the receiver (eventually marked with the ergative case), and different types of overseers, conveyors or authoritative persons (u g u l a, Ä i r i 3, m a Å¡ k i m, etc.). They summarized the contents of the tablets kept in the container, and also recorded the periods of time to which those tablets were related. Its architect was Å ulgi, who reorganized the administration of the state, introduced a new tax system, and launched an ambitious policy of territorial expansion. SANER 12, Berlin/Boston, 2016, in press, for its location at the eastern area of the Umma province, not faraway from Girsu, with previous literature (notably the different views expressed in former publications by Wolfgang Heimpel and Piotr Steinkeller). - Period of the balanced account (e.g. XeTTCKHe B CBeTe HOBb1X 1,1CCJ1eAOBaHHü // BeCTHHK PITY. On the other hand, several clay sealings found in a bin in Locus 1 and in the trash pit in the back courtyard (Locus 137), had been broken off jars, bags and boxes, or had secured doors, most probably those belonging to Locus 2 and 419. 8 l’orientation de l’audit. problèmes de plus en plus complexes en matière de gestion du patrimoine municipal, pour en garantir le contrôle du vice-roi envoyé par lâEspagne et pour satisfaire les demandes insistantes dâargent de la part de la monarchie ibérique. From their contents, chronological distribution, and the scarce numbers of tags found, it seems that the process of discarding tablets after their incorporation into large summary accounts was more pronounced than in other provincial and royal archives. Das Periode Ur III (2110-2003 v. Frammenti, Palermo, 1984, pp. Chercher des anagrammes avec les lettres tés. Lo Forte Scirpo, Società ed economia a Palermo nel sec. XLVII-XLIX. AsÃ, las reformas de los virreyes difunden en Sicilia instrumentos que ya funcionan en la Hacienda Real de Castilla, poniéndolos en práctica. 4 Hattori, A., Texts and Impressions: a Holistic Approach to Ur III Cuneiform Tablets from the University of Pennsylvania Expeditions to Nippur. Cet article traite des réformes établies dans la seconde moitié du XVI siècle par les administrateurs de Palerme pour résoudre les problèmes de plus en plus complexes en matière de gestion du patrimoine municipal, pour en garantir le contrôle du vice-roi envoyé par lâEspagne et pour satisfaire les demandes insistantes dâargent de la part de la monarchie ibérique. ), ARCANE 3, Turnhout, 2015, p. 35). 931 – 587 BCE): epigraphic sources and their interpretations Archéologie de la comptabilité. 25In 1573 the use of a ledger (that is to say a libro bilanciato) was introduced; as the Town Councilâs resolution says, in this libro bilanciato it would be possible to see quickly, as in a mirror, what should have been given to and received from the city budget. 35 Falkenstein, A., Die neusumerischen Gerichtsurkunden. 200, 214; Id., « Textformular und Syntax in sumerischen Verwaltungstexten », in Jeremy Black and Gábor Zólyomi (eds. , took into consideration the work performed during the previous year, the work expected and the work actually performed during the year just concluded, according to the following scheme: a) Balance (expressed in workdays) carried over by the foreman from the previous year, summarized as « remainder», ) of expected labour performance (expressed, ) of labour (expressed in workdays) credited to the foreman, summarized as «booked out», d) Balance of production (expressed in workdays), summarized as «deficit», (debit) was respectively greater or lesser than, - Period of the balanced account (e.g. (Cases) under the responsibility of Å Å«-ilÄ«, Lu-diÄira, (and) Lu-NinÄirsu: they were the judges. The Treasurer of the Kingdom registered all incomes and expenses. In accordance with a predominantly Sumerian-speaking population. Hors série 8 décembre 2020 Comptabilités locales : la fiabilisation en marche, des expérimentations en cours. Seal of Å akuge. 8. For example, most of the « messenger texts » from Girsu were not dated with year-names, thus suggesting that they were not intended to be kept through the years, or at least that they were not periodically reorganized in containers with other texts dated to different years. 14  A. Baviera Albanese, «Studio introduttivo», in L. Citarda (ed. 44All these balanced accounts, inspection lists, inventories, receipt tablets, labels and bullae are only a sample of the rich typology of administrative texts that inform us about the accounting procedures in Ur III times. The consequence was the production of an enormous mass of written documentation, unearthed from private and official archives found in Sumerian cities, that makes this century the best documented in the history of ancient Mesopotamia. These reports were presented as additions of incomes followed by addition of expenses, and kept as separate archive records or registered in the minute-books of the Senate's meetings15. 22  ASCP, Consigli civici, 1573-83, vol. Diss., Harvard University, 2006, vol. Culture matérielle des pratiques comptables au Proche-Orient ancien, Savoirs et savoir-faire comptables au Moyen Ãge, Comptables et comptabilités dans l'Antiquité, Maux et mots de la comptabilité privée (1750-1980), Le vocabulaire et la rhétorique des comptabilités médiévales, Approche codicologique des documents comptables du Moyen Ãge, Portail de ressources électroniques en sciences humaines et sociales, The Supervision of the financial administration of the Kingdom. 19 Capitoli del viceré conte di Castro, n. 101, in  Capitoli ed ordinazioni della Felice e fidelissima città di Palermo op.cit. Logically, the capital of the state, Ur, was the place where the archives remained longest in use: the final dated texts belong to IS 23. b) The names of the years recalled important events related to the territorial policy of the Ur III kings (military expeditions against this or that city, etc.
Salaire Employé De Restauration, Sarouel Nike Femme, Charlotte Casiraghi Père, Course Drôme Ardèche 2020, Hibiscus Moscheutos Entretien, Les Amours De Psyché Jean De La Fontaine,