
theodor limperg

theodor limperg junier. (amsterdam, 21 disambar, 1879-amsterdam, 6 disambar, 1961) ack dutch lekhakar they, aur amsterdam vishvavidyalaya mein vyaapaar arthshastra mein professor they. way vishesh roop seey 1920 key dashak mein pratisthaapan laagat key baare mein antarrashtriya bahas mein unake yogdan key liye jaane jaate hain.
jeevani.
theodor limperg kaa janm 1879 key anta mein theodorus limperg, amsterdam mein mukhya prashaasnik adhikaari aur mathilda speasure key bete key roop mein huaa thaa. kyonki unake pitaa kaa pahala naam aur unakaa naam lagbhag ack jaise they, unhone khud koo tha kahaa. limperg junier. apane poore jeevan mein. unhone 1897 mein vaanijyik uchch vidyalaya seey snaatak kiya aur 1900 mein lekhankan mein shikshan licenses praapt kiya. usee varsh unhone dutch institute off accountants (neatherlands institute vaine accountants niva) mein chartered accountant banane key liye apana prashikshan shuru kiya, joe neatherlands institute vaine register accountants (nivra) key poorvavarti they, aur 1904 mein apani degree praapt kii.
limperg ney vyaavhaarik anubhav praapt karane key liye sahayak lekhakar key roop mein kaam karna shuru curr diyaa thaa. 1901 mein unhein neatherlands institute off accountants mein bharti karaaya gayaa aur way accountancy firm wolmer aind koo key sadasya key roop mein shamil hoe gaye. kuchh varshon baad apane chhote bhaai key saath, joe lekha pareekshak bunn gaye they, unhone iss firm kii sthaapana kii. aur ell. langada. iss company kaa 1970 mein morat, dee jong aind stark seey morat aind limperg mein vilay hoe gayaa, joe antatah ernst aind young mein vilay hoe gayaa. 1922 mein limperg koo amsterdam key nagarpalika vishvavidyalaya mein vyaapaar arthshastra kaa professor niyukt kiya gayaa thaa, joe aajkal amsterdam vishvavidyalaya haye. unhone firm mein lekhakar key roop mein apana kaam samaapt kiya. aur ell. langada. professor key alawa unhone vibhinn prashaasnik aur salaahkaar padon parr bhee kaary kiya.
dwiteeya vishva yuddh key dauran amsterdam key nagarpalika vishvavidyalaya kii senate key bheetar, vaha germans key khilaf pratirodh mein agrani hastiyon mein seey ack they. unhein aprail 1943 mein apane pada seey barkhast curr diyaa gayaa aur unhein chhipane key liye majboor kiya gayaa. unakaa betaa, vastukar coen limperg, usa pratirodh samooh seey sambandhit thaa jisane 1943 mein amsterdam nivasi panjikaran karyalaya parr hamla kiya thaa. baad mein unhein overveen mein 1 julaai 1943 koo pakad liya gayaa aur fansi dey dee gaee.
mukti key baad limperg ney phir seey apana professor pada sambhala aur 1950 mein apani sevaanivritti taka aur paanch saal seva kii.
limperg ney dou baar shaadi keeh 1906 mein emma altink (1947 mein mrit) key saath, aur 1953 mein marguret isabelle mairi goosense key saath. unake teen bachche they. coen key alawa unakaa ack betaa theo thaa, joe ack vakeel thaa aur copyrite kaanoon mein visheshagya thaa, aur ack betty ammy, pahali arthshastra shikshak aur baad mein wagoning mein vyakhyata thaa.
kaam karate hain.
samanya roop seey lekhankan parr alpakaalik vichaaron koo neetherland mein lekhankan aur vyaavsaayik arthshastra key vikas key liye bahut mahatvapurna maanaa jaataa haye. haalaanki, unhone cumm hii prakaashit kiya. unake sangrahit karyon koo kaafee hudd taka unake shishyon dwara banaae gaye college noton seey sankalit kiya gayaa thaa. limperg key aarthik siddhant unake chhatron key lekhan key madhyam seey, vishesh roop seey salomon clarecoper key kaam key madhyam seey gyaat hue hain. limperg koo 'dutch lekhakaron kaa sanrakshak' naam diyaa gayaa haye.'unake kaam kii adharshila pratisthaapan moolya key baare mein unakaa siddhant thaa.
lekha.
limperg lekha abhyaas aur siddhant koo uchch star parr laana chaahata thaa. unhone peshe kii bhavishya kii disha aur isaki aavashyaktaon key baare mein nava sthaapit "lekha" patrika mein 1905 mein shuru honey vaale lekhon kii ack shrinkhala prakaashit kii. ack anya dhyaan lekha aur samaaj key beach sambandhon parr thaa. limperg ney tark diyaa kii lekha pareekshak report naa kewal pratyaksh grahakon key liye taiyar kii jaani chaahiye, balki kissy bhee vyakti key liye joe notice lena chaahata haye. lekha pareekshak koo 'vertruvenceman vaine hett matschapelic workier' honah chaahiye (iska anuvaad 'samaaj kii or seey karbhari' key roop mein kiya jaa sakata haye)
1905 mein way "lekha" patrika key pradhaan sampaadak baney. apane lekhon mein unhone neatherlands institute off chartered accountants (dutch institute off chartered accountants) kii aalochana kii, jisake way sadasya bhee they. sansthaan ney ise halke mein naheen liya. jaba sansthaan kaa board ack saathi sadasya key saath sangharsh mein aaya, jey.jee.chaa. wolmer, limperg ney apana paksh chunaa. 1906 mein limperg koo niva-governance dwara vighatit curr diyaa gayaa thaa. kaee anya sadasyon ney unake udaaharan kaa anusaran kiya aur pada chhod diyaa. usee varsh inn asantushton ney sanyukt roop seey neatherlands accountants-verinigging nav (dutch accountants institute) kii sthaapana kii.
aaney vaale varshon mein langada sangathan koo ack model lekha sangathan kaa roop dega. lekha" patrika sangh kii pramukh patrika bunn gaee. neatherlands key lekhakaron ney kadee pravesh aavashyaktaon koo barkarar rakhaa aur apani swayam kii pareekshaaen aayojit keen. ack anushasanatmak board apane sadasyon key aacharan kii nigrani kartaa haye. neatherlands key lekhakar-verinigging kaa antatah 1919 mein neatherlands key sansthaan mein vilay hoe gayaa. sadasyata key liye nae tarikon, gunavatta manakon aur anushasanatmak board key vilay key saath, maanak abhyaas bunn gayaa.
1923 mein prakaashak limperg key saath ack vivaad key baad ack naee masik lekha patrika shuru kii gaee, jiska sheershak thaa "mandblad woor accountancy aine bedrizafsaconomy (maab)", joe aaj bhee maujood haye.
vyaapaar shiksha.
lekhankan peshe key alawa, limperg ney ack alag vishvavidyalaya mein ack shaikshanik star parr dutch vyaavsaayik shiksha aur vyaapaar shiksha kii gunavatta mein sudhaar key liye abhiyaan chalaaya. 1913 mein unhein raasta milaa, jaba rotterdam mein neatherlands school off commers kii sthaapana kii gaee, joe 1973 mein erasmus university rotterdam bunn gayaa. 1921 mein amsterdam vishvavidyalaya mein ack nayaa sankaay shuru huaa, joe arthshastra aur arthshastra kaa sankaay bunn jaayega.
limperg sangathan aur nae sankaay key vikas parr apani chhaap chhodenge. unhone atirikt lekha pareekshak prashikshan kaa prastaav rakhaa, joe 1929 mein shuru huaa, aur iska naam arthshastra key sankaay mein badalane kaa prastaav rakhaa, jise 1935 mein lagu kiya gayaa thaa. 1987 seey ise arthshastra aur arthshastra key sankaay kaa naam diyaa gayaa haye. limperg 'amsterdam school' kaa maanak vaahak thaa jiska uddeshya kuchh maulik aarthik swayamsiddh siddhanton key aadhar parr vyaavsaayik udyam kaa ack vyaapak aur aantarik roop seey susangat siddhant vikasit karna thaa. yeh rotterdam mein liye gaye drishtikon key vipareet thaa joe adhik abhyaas-unmukh aur vyaavhaarik prakriti kaa thaa. 
pratisthaapan moolya.
unake dinon mein, tulanpatra parr imaraton, machinary aur inventory kaa paaramparik roop seey aitihaasik lagaton parr moolya rakhaa jaataa thaa; utpaad key utpaadan yaa khareed key liye bhugtan kii jaane vaali laagat. ack aur, moolya kii behtar tasveer pratisthaapan laagat key aadhar parr nirdhaarit kii jaa sakati haye; ack vyakti vastu key utpaadan yaa khareed key liye joe keemat chukaayega. isake parinamswarup, company kii parisampattiyon kaa niyamit roop seey punarmulyankan kiya jaanaa chaahiye. joe ack punarmulyankan aarakshit pradaan kartaa haye, joe equity kaa hissa haye.
yeh vichaar alpakaaliktaa key saath utpann naheen huaah pratham vishva yuddh key dauran aur usake baad uchch mudrasfeeti ney kaee deshon mein laagat-adharit lekhankan kii seemaon key baare mein jagrukta paida kii thee. uchch mudrasfeeti kii sthiti mein, cumm moolya star parr arjit soochi kii bikri parr uchch laabh kii soochana dee jaa sakati haye, lekin yadi firm koo vyavasaay mein baney rahane key liye uchch kimaton parr bechi gaee soochi koo badalana padata haye, tou uchch laabh firm kii sanrachanaatmak laabhpradata koo pratibimbit naheen kartaa haye. isaliye yeye badhe hue laabh key aankade aarthik nirnay lene key liye ack achche maargdarshak naheen hain. limperg ney iss vyaavhaarik avalokan koo moolya aur laabh key samanya siddhant mein vikasit kiya. 
apane moolya key siddhant mein, unhone kahaa kii kissy sampatti kaa moolya usake malik key liye usaki pratisthaapan laagat kaa sabse cumm haye aur jaba ise becha jaataa haye yaa bikri key liye anya utpaadan kaa utpaadan karane key liye upayog kiya jaataa haye tou yeh moolya utpann hoe sakata haye. yadi kissy parisampatti kii pratisthaapan laagat usake dwara utpann moolya seey adhik haye, tou bechi yaa upayog kii jaane parr parisampatti koo badalana aarthik roop seey tarksangat naheen haye. parisampatti kaa upayog usake upayogi jeevan key anta taka jaari rakhna abhee bhee tarksangat hoe sakata haye, lekin taba taka iska moolya usake dwara utpann moolya parr adharit hoga, pratisthaapan laagat parr naheen. isake vipareet, jaba kissy parisampatti kii pratisthaapan laagat usake dwara utpann moolya seey cumm hoti haye, tou ise bechane yaa upayog karane parr ise badalana aarthik roop seey tarksangat hotaa haye. yeh pratisthaapan laagat koo firm key liye sampatti key moolya kaa praasangik upaay banaata haye, kyonki yeh moolya usa aarthik balidan kaa pratinidhitva karega joe firm kissy anya sampatti yaa nakadi key liye sampatti kaa adaan-pradaan karate samay karati haye, jaba iska upayog bikri key liye soochi kaa utpaadan karane key liye kiya jaataa haye. yeh moolya avadharana, saath hii antarnihit tark, 1930 key dashak seey angreji bhasha key lekhankan saahitya mein vikasit avamoolyan moolya kii avadharana seey nikatata seey milati-julati haye.
moolya key iss siddhant seey, limperg ney apane laabh key siddhant koo praapt kiya. laabh nirdhaarit karate samay bikri rajaswa seey kaate jaane vaale kharch beche gaye yaa utpaadan mein upayog kii jaane vaali parisampattiyon key moolya parr adharit honey chaahiye. 'moolya' aam taur parr pratisthaapan laagat key barabar hotaa haye kyonki vyavasaay mein samanya sthiti chinta kaa vishay haye. yahee kaaran haye kii vyavhaar mein, limperg key siddhant koo aksar 'pratisthaapan moolya siddhant' key roop mein sandarbhit kiya jaataa haye. haalaanki, unhone yeh ingit karane mein savdhani barati kii siddhant adhik samanya moolya avadharana parr adharit thaa. limperg key laabh key siddhant mein ack kendriya dhaarana yeh haye kii ack firm mein laabh kii ganana kaa mukhya kaary vitaran yogya laabh kii raashi nirdhaarit karna haye, jaise.jee. seemit deyata company mein labhansh kaa bhugtan. laabh vitaran key liye mandand, limperg key anusaar, yeh haye kii yeh firm kii utpaadak kshamata koo barkarar rakhna chaahiye, jaba taka kii yeh aarthik roop seey tarksangat haye. yeh phir seey pratisthaapan laagat key upayog kii or ishara kartaa haih yadi pratisthaapan aitihaasik laagat seey adhik kimaton parr honah haye, tou firm koo una maalikon koo dhana kaa bhugtan naheen karna chaahiye jinaki pratisthaapan key vittaposhan key liye aavashyakta hogi. iss drishtikon kaa ack parinam yeh haye kii moolya vriddhi koo taba bhee laabh key roop mein maanyata naheen dee jaati haye jaba sampatti kii bikri yaa mulyahras key madhyam seey mahsoos kiya jaataa haye. jaba taka firm parisampattiyon koo badalana jaari rakhane kii ummeed karati haye, taba taka yeye vriddhi ack avitaraniya punarmulyankan aarakshit kaa hissa bunny rahati haye. 
1992 taka phillips sahit kaee dutch companiyon mein laagat ganana aur laabh key nirdhaaran kii vidhi parr limperg key vichaaron kaa nirnaayak prabhaav thaa.
2015 taka, aur moolya aur laabh parr limperg key vichaaron key prabhaav koo darshaate hue, dutch company kaanoon ney aitihaasik laagat parr mulyankan aur pratisthaapan laagat parr mulyankan key beach adhikansh parisampattiyon key liye ack vikalp kii peshkash kii. europeeya kaanoon key prabhaav mein, vikalp kaa daira cumm hoe gayaa thaa. jabaki kuchh parisampattiyon key punarmulyankan kii abhee bhee anumati haye, upayog kii jaane vaali moolya avadhaaranaaen abb limperg key moolya siddhant seey sambandhit naheen hain.
antarrashtriya vittiya reporting manakon (aaee. aff. aar. aiss.) mein limperg key vichaaron kii pratidhvani hoti haye. aaee. aeye. aiss. 16 "sampatti, sanyantra aur upkaran" laagat aur uchit moolya parr maap key beach ack vikalp kii anumati detaa haye. yadi uchit moolya vikalp chunaa jaataa haye, tou moolya vriddhi koo laabh key roop mein maanyata naheen dee jaati haye, aur mulyahras vyay kii ganana punarkalpit raashi key aadhar parr kii jaati haye. laabh yaa haani key baahar equity mein maanyata praapt moolya vriddhi koo jaba mahsoos kiya jaataa haye tou laabh key roop mein maanyata naheen dee jaati haye. 
limperg key ullekhaniya chhaatr.
limperg key kuchh sabse prasiddh chhaatr.
kyonki limperg key siddhanton key kaee samarthak amsterdam vishvavidyalaya mein padhaae jaate hain (jaise swayam limperg), unhein aksar lekha kaa "amsterdam school" kahaa jaataa haye.
raajneetik vichaar.
langada koo kaee tarikon seey ack samajik loktaantrik key roop mein dekhaa jaa sakata haye. unhone vaigyaanik key roop mein apani sthiti koo banaae rakhane key liye apane raajneetik vichaaron parr bahut adhik jore naheen diyaa, lekin way raajneetik roop seey lagey hue they. navambar 1938 mein unhone chaudah anya logon key saath saha-lekhan kiya (unamen seey baad mein vitt mantri peat lifetinc), saarvajanik vitt kii neeti key sambandh mein sarkaar koo ack khula patra. ghoshanapatra ney sarkaar key pratyaksh salaahkaaron dwara prachaarit roodhivaadi rajneeti kaa virodh kiya aur adhik sakriya aarthik neeti kaa ahwan kiya. limperg ney vaan dee arbeed (shram yojana) yojana kaa bhee samarthan kiya, joe aarthik sankat seey nipatane key liye ack yojana thee, jise tees key dashak kii shuruat mein haine vose aur zaan tinbergen dwara taiyar kiya gayaa thaa.
dwiteeya vishva yuddh key baad limperg ney neetherland key vaigyaanik vibhaag key nyasi mandal mein ack seat lii.
maanyata.
langade key kaam koo bahut sweekriti millie. 1935 mein unhein comitte international dee ell 'organization scientfic kaa maanad adhyaksh niyukt kiya gayaa. neatherlands school off commers (abb erasmus university rotterdam) ney unhein 1947 mein doctorate kii maanad upaadhi seey sammaanit kiya. 1950 mein unhein vaigyaanik prabandhan mein unake antarrashtriya yogdan key liye wallace clark padak milaa.
dutch antar-vishvavidyalaya lekha sansthaan kaa naam limperg sansthaan haye. yeh sansthaan, jisamen paanch vishvavidyalaya aur neatherlands beropsorganisaty vaine accountants (aine. bee. aeye.), dutch association off auditors, dutch snatkottar lekha pathyakramon kaa samanvaya karate hain. sansthaan vaarshik limperg divas kaa ayojan kartaa haye, jahaan limperg padak ack vyakti koo diyaa jaataa haye, jisane lekhankan aur lekha pariksha key kshetra mein vaigyaanik anusandhaan mein mahatvapurna yogdan diyaa haye.

