Life
He was the fifth child of textile merchant Samuel Berliner and brother of Emil Berliner (inventor of the gramophone), Joseph Berliner, and Jacob Berliner.
After a merchant apprenticeship, military service in the Franco-Prussian war, and work in bookkeeping, he initially managed membership of the Commercial Association. He then became a business teacher and in 1878 founded his "Business Teaching Institute" (Handels-Lehr-Institut) in Hannover, which later became "Berliner's Advanced Business School." The school taught mathematics, bookkeeping, trade and exchange, correspondence, and stenography. In 1903, the school was officially accredited as a vocational school.
He was also involved in the management of a Jewish school in Ahlem, founded by Hannover Banker Alexander Moritz Simon (died 1905).
With his wife Hanna (née Dessau), he had five children including Siegfried (b. 1884), Cora (who was murdered in the Holocaust), and Bernhard, an analyst at the Berlin Psychoanalytic Institute who later immigrated to the USA. Siegfried took over direction of Berliner's school in 1813, but was appointed a professor of business administration at the Imperial University of Tokyo.
Manfred Berliner died in 1931 and is buried at the Jewish Cemetery "An der Strangriede" in Hannover. In his lifetime he came to own 80 properties in Germany which are still held in trust to benefit his heirs. The properties were subject to extensive litigation following the Nazi regime.
The Rothschild family is a wealthy Jewish family originally from Frankfurt that rose to prominence with Mayer Amschel Rothschild (1744–1812), a court factor to the German Landgraves of Hesse-Kassel in the Free City of Frankfurt, Holy Roman Empire, who established his banking business in the 1760s. Unlike most previous court factors, Rothschild managed to bequeath his wealth and established an international banking family through his five sons, who established businesses in London, Paris, Frankfurt, Vienna, and Naples. The family was elevated to noble rank in the Holy Roman Empire and the United Kingdom. The family's documented history starts in 16th century Frankfurt; its name is derived from the family house, Rothschild, built by Isaak Elchanan Bacharach in Frankfurt in 1567.
In accounting, book value is the value of an asset according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. Traditionally, a company's book value is its total assets minus intangible assets and liabilities. However, in practice, depending on the source of the calculation, book value may variably include goodwill, intangible assets, or both. The value inherent in its workforce, part of the intellectual capital of a company, is always ignored. When intangible assets and goodwill are explicitly excluded, the metric is often specified to be "tangible book value".
A merchant bank is historically a bank dealing in commercial loans and investment. In modern British usage it is the same as an investment bank. Merchant banks were the first modern banks and evolved from medieval merchants who traded in commodities, particularly cloth merchants. Historically, merchant banks' purpose was to facilitate and/or finance production and trade of commodities, hence the name "merchant". Few banks today restrict their activities to such a narrow scope.
Mayer Amschel Rothschild, was a German Jewish banker and the founder of the Rothschild banking dynasty. Referred to as a "founding father of international finance," Rothschild was ranked seventh on the Forbes magazine list of "The Twenty Most Influential Businessmen of All Time" in 2005.
James Oscar McKinsey was an American accountant, management consultant, professor of accounting at the University of Chicago, and founder of McKinsey & Company.
The following outline is provided as an overview of and topical guide to finance:
The Sassoon family, known as "Rothschilds of the East" due to the immense wealth they accumulated in finance and trade, is a family of Baghdadi Jewish descent. Originally based in Baghdad, Iraq, they later moved to Bombay, India, and then spread to China, England, and other countries. It is said that the family descended from one of the court families of the Iberian Peninsula in the 12th century. They later served as financial advisors to Islamic rulers.
The Stern Conservatory was a private music school in Berlin with many notable tutors and alumni. Today the school is part of the Berlin University of the Arts.
The Wöllmer Type Foundry was founded by black-letter and script type designer Wilhelm Wöllmer. Wöllmer was first assistant in the commercial type foundry of Eduard Haenel. Wöllmer founded his own company in 1854 in Berlin as a commercial printing business. Ten years later, in 1864, he supplemented the business by opening a type foundry which remained in operation until 1938.
Cora Berliner was an economist and social scientist and a victim of the Nazi regime. She was a pioneer of social work.
Hochschule für Musik, Theater und Medien Hannover (HMTMH) is an artistic-scientific university in Hanover, Lower Saxony, Germany. It dates back to 1897. From 1962 until 2010 it was named Hochschule für Musik und Theater Hannover, short: Musikhochschule Hannover. Since 2010, the president has been Susanne Rode-Breymann. As of 2013, the university has approximately 1,443 students, taught by 361 teachers in 33 courses for musicians, actors, music teachers, musicologists and media scholars.
The Lviv University of Trade and Economics is a university in Lviv, Ukraine.
The history of accounting or accountancy can be traced to ancient civilizations.
William Lionel Fraser CMG was a British banker and self-made millionaire.
James Bray Griffith was an American business theorist, and head of Department of Commerce, Accountancy, and Business Administration at the American School of Correspondence in Chicago, known as early systematizer of management.
Summa de arithmetica, geometria, proportioni et proportionalita is a book on mathematics written by Luca Pacioli and first published in 1494. It contains a comprehensive summary of Renaissance mathematics, including practical arithmetic, basic algebra, basic geometry and accounting, written for use as a textbook and reference work.
Scholfield's Commercial College was a business college in Providence, Rhode Island, during the second half of the 19th century. It is no longer in operation.
Else Seifert was a German architectural photographer and teacher from Dresden.
Sigfred Goldschmidt was a Jewish Danish businessman.
