Balanced accounts could deal with labour, arable land, manufactured goods, raw materials, or foodstuff37. Sicily and Spain, The supervision of the financial administration of the sicilian cities. La comptabilité d'entreprise est un outil d'évaluation recensant et communiquant des informations sur : . XLVII-XLIX. 26  AGS, V.I., legajos 178, 208-211; A. de la Plaza Bores, A. de la Plaza Santiago, Inventario. Se conocen bien la organización administrativa de la hacienda del REino de Sicilia y los sistemas de control del centro sobre la periferia. 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. The different orders of magnitude were indicated by the shape of the signs or by special words10. The structure of the Early Modern Sicily communities administrations, both in Crown or Feudal towns, differed only slightly. This ambiguity could be taken as an argument against the archival coexistence of tablets bearing these year-names, but it is probable that they are only ambiguous to modern scholars, not to ancient archivists, a fact that is being shown by close analysis of at least some text groups. Actually, in large institutions, simple records and summary accounts were two levels of recording and archiving that coexisted for very long periods. At Tell Drēhim, looters despoiled those known today as the « Shoe-archive » and the «Treasure archive»21, and notably the huge royal archive for cattle management, while the governor’s archive was extensively looted at Tell Ǧoḫa. from month, was evidently written on the basis of a similar balanced account for the previous year, while section, was prepared after the individual receipts presented by the foreman. 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. Finally, it is worth mentioning the archive of Ardaĝu, most probably found by looters at ancient E-Å u-Suen, a rural estate very closely located to Nippur, To sum up, more than one hundred years of illicit diggings, and to a very minor extent of official excavations, have brought to light a vast corpus of cuneiform tablets that document the accounting procedures of different types of administration. D. Visitas de Italia (siglos XVI y XVII), Archivo General de Simancas-España, Valladolid, Consiglio Nazionale delle Ricerche-Italia, 1982. 25In 1573 the use of a ledger (that is to say a libro bilanciato) was introduced; as the Town Council’s 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. for example the statistical analysis for PuzriÅ¡-Dagān texts presented by Hilgert, M., Cuneiform Texts from the Ur III Period, op. 22 Al-Mutawalli, N., « Administrative Cuneiform Texts from Umma in the Iraq Museum. A sample of this kind of sealed tablet is on Fig. Frammenti, Palermo, 1984, pp. Akkadian could be sporadically preferred in the area of Nippur (for example in Irisaĝrig) and further north when writing letters, sale and loan documents, or other kinds of legal text. 15  M.R. Comptabilité religieuse en 8 lettres. He had to be well aware of the effective financial resources of the Royal Court thanks to the close connection with the public banks. 28  A. Lepore, «Sulle origini, sull’evoluzione e sullo stato dell’arte della storia della contabilità in Spagna», in P. Pierucci (ed. ), Ancient Archives and Archival Traditions: Concepts of Record-Keeping in the Ancient World, Oxford, 2003, pp. . In these cases, either the sign was replicated, or the sequence for countable objects was followed (particularly for. Dieser Beitrag bietet einen Überblick über die materiellen Charakteristika der Texte der Periode Ur III und eine verwaltungstechnische Typologie. 36 workers during 1 day (i.e. 16  ASCP, Consigli civici, 1573-83, vol. 4The Spanish Monarchy tried to finance its own policy through the fiscal contribution and through the increasing public debt. And in fact weights and measures were consistently used with the same standards in virtually all the Ur III texts, , although based on different usages of computation, Measuring and counting followed the so-called «sexagesimal system», which had its roots in the archaic period. Diese Reformen benutzten in den königlichen Finanzen von Kastilien schon angenommene Werkzeuge. During the last decades, Adelaide Baviera Albanese, Antonino Giuffrida and Rossella Cancila have shaped the phases which led to the articulated administrative system of the Sicilian Kingdom, from the times of Ferdinand I of Aragon over the whole Fifthteenth century1. 5  See, amongst others, L. Mannori (ed. 27  A. Giuffrida, «Teneri lo libro ordinario e bilanziato, L'arte della contabilità nella Sicilia del '500», Mediterranea. XeTTCKHe B CBeTe HOBb1X 1,1CCJ1eAOBaHHü // BeCTHHK PITY. inventories, balanced accounts, lists of workers, etc.). In the preceding periods, months were named according to local calendars, an usage that continued with the Third Dynasty of Ur, although now the calendar in use at Ur was also followed in other archives managed by or bound to the royal administration, such as those of PuzriÅ¡-Dagān and GARÅ¡ana11. Thus, countable objects were noted through the following sequence: Other measure systems combined specific words and different shapes of sign. 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. Â. Depending on the kind and size of the administration where the documents were issued, one or other type of texts predominated30. Dynastie von Ur. Akkadian could be sporadically preferred in the area of Nippur (for example in Irisaĝrig) and further north when writing letters, sale and loan documents, or other kinds of legal text. 14 See Hilgert, M., Cuneiform Texts from the Ur III Period in the Oriental Institute. cit., pp. The Treasurer received the payments from the patrimonial officers and from everybody who managed public money. 17  Capitoli ed ordinazioni della Felice e fidelissima città di Palermo, stampati nell’anno 1745 da Pietro La Placa Cancelliere della città, e ristampati l’anno corrente 1760, Stamperia de Santi Apostoli, Palermo, 1760. Sous la supervision du chef de zone il devra: ... Pour postuler, envoyez votre CV et votre lettre de motivation par e-mail à ndakwassyjeanclaude@gmail.com Article précédent. Winona Lake, 2013. There are many examples from PuzriÅ¡-Dagān and from the other administrations. 24The looting in the areas where the sites of PuzriÅ¡-Dagān and Umma lay were also heavily plundered, and huge quantities of tablets dated to the time of the Third Dynasty of Ur were thus found23. Google; Kompass; SIRET : 13001898900025 Télécharger la fiche en PDF. These were significant changes that boosted the production of administrative tablets, to an extent that 90% of them are concentrated between the final years of Å ulgi’s reign and the eighth regnal year of Ibbi-Suen, i.e. The names of the councils’ members changed: for example, in Catania the Pretore was called Patrizio, in Messina was called Strategoto, and the Senators were called Jurors. c) Texts dated with year-names allow the establishment of an internal chronology of tablets, the reconstruction of their archival relationships and, consequently, diachronic and synchronic studies on economy, religion, administration, or the political history of the Ur III state. The so-called Sammelurkunden, digests of judicial texts, are a good example of summaries issued for consultation35. Il conto del tesoriere Bartolomeo Nini del 1345, Palermo, Ila Palma, 1992. Thus, for example, tablets recording judicial cases tried in Girsu in the course of a year by a specific collegium of judges were all kept in a single container: pisaĝ dub-ba, di til-la ì-ĝál, Árad-dNanna, sukkal-mah énsi, ĝìri Å u-ì-lí, Lú-diĝir-ra, Lú-dNin-ĝír-su, di-ku5-bi-me, mu má-gur8-mah ba-dím. On the contrary, the technical and institutional innovations for the administration of the city finances were still not clear. cit., p. 232. . Thus we have large quantities of texts from private archives (Nippur, TÅ«ram-ilÄ« archive, SI.A-a archive); rural estate archives (Aradĝu archive, Å u-EÅ¡tar archive, G. Å¡ana); a temple archive (Nippur); provincial archives (Umma, Girsu, Irisaĝrig); and archives from royal institutions (Ur and PuzriÅ¡-Dagān). Este artículo se centra en las reformas que los administradores de Palermo llevan a cabo en la segunda mitad del siglo XVI para resolver crecientes dificultades de gestión del patrimonio municipal, para asegurar su control por parte del virrey y finalmente para responder a las demandas de dinero de la monarquía ibérica. Dagegen kennt man die technischen und institutionellen Neuerungen in der finanziellen Verwaltung der sizilianischen Städte wenig. Sallaberger’s description is in our view a good starting-point: «Als ‘Archiv’ bezeichnen wir hier die aus einer Institution stammenden Texte, ohne daß wir damit sagen konnten, sie seien in der Antike unbedingt an einem Ort aufbewahrt worden. Der Gemeinderat von Palermo führte den Gebrauch der Bilan (libro bilanciato), der nach dem System des doppelten Buchführung eingerichtet ist, und die Figur von dem Revisor (Razionale) ein. Portail des communes de France : nos coups de coeur sur les routes de France. 13The activity of the Treasurer and of the Razionali is documented starting from the first half of the XIV century. Likewise, letter-orders were rarely dated, which speaks in favour of their immediacy and of the different conditions of archive keeping in antiquity. Seal of Å akuge. 5). 15In 1573 the Town Council set out the duties and the duration of office of the Razionale. Theoretically, it would be possible to follow the passage of an item over offices, workshops or elsewhere in the institution, through an interconnected chain of documents, from its arrival until its expenditure or final destination. used as filling under the floors17. The financial administration of the Sicilian Reign and the surveillance system applied on it from the Spanish Crown are well investigated. 8) Alexandrov B. ROYAUME DU MAROC INSTITUT SUPERIEUR DE COMMERCE ET D’ADMINISTRATION DES ENTREPRISES CYCLE D’EXPERTISE COMPTABLE (C.E.C) PAR M. Abdelilah TOURY Novembre 2003 Mai 2006 MMEEMMOOIIRREE PPRREESSEENNTTEE PPOOUURR LL’’OOBBTTEENNTTIIOONN DDUU DDIIPPLLOOMMEE NNAATTIIOONNAALL … Â. Culture matérielle des pratiques comptables au Proche-Orient ancien This article focuses on the solutions to the problems concerning the city financial administration found by the governors of Palermo during the second half of the XVI century. 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. Ur (Tell Muqejjir) was regularly excavated by Leonard Woolley, from 1922 to 1934, but texts dated to the years of the Third Dynasty of Ur were found in secondary context, i.e. ), Studies in Sumerian Language and Literature. A Hittite fragment mentioning the lands of Aššur and Hanigalbat (E- 730) // Babel & Bibel. Chr.) they can potentially designate two (or even more) different years. 4: Chronological distribution of Ur III texts. On the other hand, by their actions, looters and dealers have provoked the dispersion of the corpus in hundreds of small and large collections, which complicates the identification of the provenance of the tablets and the, reconstruction of their archival relationships. The exact position of Irisaĝrig remains unknown as well, . 44r-50v. Receipt tablet of workdays, unpublished, BDTNS 069670. As most of the envelopes had been broken in antiquity (and also in modern times by dealers3), 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 encased4. Other participants were the receiver (eventually marked with the ergative case), and different types of overseers, conveyors or authoritative persons. The good functioning of the ordinary and extraordinary administrative and supervising institutions could have assured an effective clawback of financial resources. D. Foreman: Lugalkugani. Il existait déjà un éphéméride, journal donnant le détail des LIV, No. 59-87. cit, pp. 18 We are aware of this through some testimonies and statements released on the occasion of an inspection and a trial of the Visitador general against the City Auditors (AGS, V.I., leg. An administrative reorganization took place by the middle of Å ulgi’s reign, the second monarch of the dynasty, and in his 39th regnal year, the PuzriÅ¡-Dagān complex was founded. Seal: Šà-kù-ge, dub-sar, dumu dŠára-ĝá. Excavation of Shara Temple », Sumer 55, 2010, pp. 26The laws of the Viceroy of 1582 added that this ledger (libro bilanciato) for the Razionale’s office would be called «libro universale» (that is to say a general ledger), but did not explain how it should be written. Starting from 1622 the treasurer was only in charge of debt collection19. Furthermore, until not long ago, when sorting out the Archives, “diplomatic” sources were preferred in those kind of projects to financial ones, which favoured the loss of accounting records3. letter-orders), or in some way of type, (e.g. URL : http://journals.openedition.org/comptabilites/776, Lecturer of Early Modern History, University of Palermo, Voir la notice dans le catalogue OpenEdition, Plan du site – Mentions légales – Crédits – Flux de syndication, Nous adhérons à OpenEdition Journals – Édité avec Lodel – Accès réservé, Vous allez être redirigé vers OpenEdition Search, Objets et formes du contrôle en Europe à l'époque moderne, The Supervision of the city financial administration. Some 96,000 of them are catalogued in BDTNS2: 64,500 have been published in handcopy, photo, transliteration and/or translation; 16,500 have been published only through their cataloguing data; and 15,000 remain unpublished (including images of « unpublished unassigned » tablets in CDLI). Sealing was thus typically made on receipts, which are today preserved in large quantities as testimonies of transactions made within public institutions, but also in other kinds of documents that will be described below. , Sumerian was in fact the sole language used in administration in Southern Mesopotamia during the Ur III period, including the state archives of PuzriÅ¡-Dagān. ): 80; Sippar (Tell AbÅ« Ḥabba): 3; Sippar-Amnānum (Tell ed-Dēr): 1; Å uruppag (Tell Fāra): 3; Susa (Å Å«Å¡): 75; Tell al-Wilayaḫ (ancient Dabrum? Diese Reformen benutzten in den königlichen Finanzen von Kastilien schon angenommene Werkzeuge. En revanche, on connaît peu les innovations techniques et institutionelles dans l’administration financière des villes siciliennes. With it, the owner of the seal acknowledged the contents of the document. This ambiguity could be taken as an argument against the archival coexistence of tablets bearing these year-names, but it is probable that they are only ambiguous to modern scholars, not to ancient archivists, a fact that is being shown by close analysis of at least some text groups. ed. The laws enacted by city governors and the Viceroys Colonna, Olivares and Castro aimed at reaching these goals. Conversions were possible in several directions (for example, workdays could be converted into silver), so that the value of all kinds of assets could be quantified and compared, and when necessary the labour needed to produce them could be estimated. To compile them, a quite stable system of equivalences was used, according to which products and work were converted into its equivalent value at fixed conversion rates. Already in his law collection7, king Ur-Namma boasted about the introduction of a fair metrology, which largely followed Sargonic traditions. 208, 4, 5, 6, Defences of the Maestri Razionali and Razionale of Palermo in charge during the years 1599-1601 and 1605-1607). 21 See Paoletti, P., Der König und sein Kreis. The reforms of the Monarchy also concerned the modernization of the accounting techniques: between the Twenties and Thirties of the Sixteenth century, the use of the double-entry bookkeeping was mandatory7. Some examples of different types of text will be presented below. Other cases showing different distribution depending on the circumstances of the acquisition of the documents, are those of G. Å¡ana and Irisaĝrig, sites with a similar corpus of preserved documents which are dispersed in at least 21 and 52 collections respectively. 16For the first time the use of a ledger (that is to say a libro bilanciato) written with the double entry system was compulsory. It is estimated that some 120,000 administrative cuneiform tablets, plus an indeterminate number of other documents stored in the Iraq Museum, are currently kept in collections all over the world1. Unfortunately, the immense majority of them were not excavated legitimately, so that essential information conveyed by their archaeological context has been lost forever. Finally, when all these documents had been used wherever necessary, they were archived in tablet-containers, which were tagged with pisaĝduba-tablets42. These were tablets with holes through which cords passed to attach them to a container (p i s a ĝ – d u b – b a «tablet-container»). Malheureusement, le contexte archéologique de beaucoup de ces documents est inconnu, ce qui rend difficile d’identifier leur provenance et de reconstruire les relations entre les différentes archives. c. 102-125. 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, ĝ i r i 3, m a Å¡ k i m, etc.). 35 Falkenstein, A., Die neusumerischen Gerichtsurkunden. Ph. A more detailed description of the count noun or an explanation on its provenance, destination or the purpose of the transfer could follow, now using other noun phrases, finite and non-finite clauses, or adverbial clauses. A characteristic feature of year-names in their abbreviated form is that they can be ambiguous, i.e. 40 See Steinkeller, P., «Archival Practices at Babylonia in the Third Millennium», op. ), Sumerological Studies in Honor of Thorkild Jacobsen on his Seventieth Birthday. Â. 212-238; Maeda, T., « Bringing (mu-túm) Livestock and the Puzurish-Dagan Organization in the Ur III Dynasty », ASJ 11, 1989, pp. Â. Sometimes, original documents upon which the summary was based were quoted almost verbatim, and at others the information from small or large groups of texts was combined. Ayakala was the commissioner. Man schätzt, dass ungefähr 120.000 Dokumente in den Sammlungen der ganzen Welt aufbewahrt werden, zu denen noch eine unbestimmte Zahl von Texten aus dem Irak-Museum kommen. ), At the Dawn of History: Ancient Near Eastern Studies in Honour of J. Nicholas Postgate, Winona Lake, in press, who also discusses the different types of bullae and their relationship with the archival procedures. On the contrary, the same topic concerning other ancient Italian states had been deeply investigated5. 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 ; 8. ), Acta curie felicis urbis Panormi, 3, Registri di lettere, 1321-1326. In these cases, either the sign was replicated, or the sequence for countable objects was followed (particularly for g í n, s ì l a, g u r, s a r, weight and length measures), until the higher measurement unit was reached: 12A distinctive feature of Ur III administrative practice was the regular dating of tablets through a system that combined local and state calendars. Lamentablemente, la mayor parte de ellos carecen de contexto arqueológico, circunstancia que complica notablemente la identificación de su procedencia y la reconstrucción de sus relaciones de archivo. A very interesting example of how these containers were classified and managed can be found in the following text recording their delivery: kiÅ¡ib a-gù-a ĝá-ra, kiÅ¡ib Da-da-ga, kiÅ¡ib pisaĝ-dub-ba, mu ús-sa a-rá 3-kam Si-mu-ru-um ba-hul-ta, mu Ur-bí-lum, 1 reed-container (with) receipt tablets (recording the repayment. . 1892), pp. Ricerche storiche, n. 13, August 2008, p. 385-400. In 1894, Ernest de Sarzec excavated at Girsu (Tellō), the capital of the largest and richest province of the Ur III state, an enormous archive of some 30,000 cuneiform tablets, later identified with the provincial archive. lettres, des notes, des comptes, des devis, des quittances permettent d’avoir une idée de la comptabilité de cette époque. 29The «libro universale» of the rationale’s office mentioned in the Town Council’s resolution was definitely a general ledger. Mots avec "tés" o "tsé" (et avec les lettres dans n'importe quel ordre et à n'importe quel endroit du mot). As far as Palermo is concerned, few researches have outlined the political government mechanisms of the Town, leaving out the subject of the institutions for managing and supervising the city finances6. Financial penalties were imposed on those who infringed the law. A thorough description of them is beyond the scope of the present contribution, but some of the most representative ones will be presented below. Activités comptables. They summarized the contents of the tablets kept in the container, and also recorded the periods of time to which those tablets were related. AccueilNuméros3ArticlesThe Supervision of the city finan... L’organisation administrative des finances du Royaume de Sicile et les systèmes de contrôle à partir du centre jusqu’à la périphérie sont bien connus. Only about one hundred texts, virtually all of them from Northern and Middle Babylonia, were written in Akkadian. Promotions did not occur according to fixed rules, but on the employer’s request and with the sponsorship of chief’s office, when the accountant’s experience and skills were considered good enough to give him more difficult tasks and more responsibility20. 52f. 8 l’orientation de l’audit. Culture matérielle des pratiques comptables au Proche-Orient ancien, Archives et comptabilité dans le Sud mésopotamien pendant la période d’Ur III, Archive und Rechnungswesen im Süden Mesopotamiens im Zeitalter von Ur III, Archivos y contabilidad en el Periodo de Ur III (2110-2003 a.C.), Archives and Bookkeeping in Southern Mesopotamia during the Ur III period. , but its use was then much more limited. in about one third of the whole duration of the dynasty. ): 59; Umma (Tell Ǧoḫa): 29,940 (360); Ur (Tell Muqejjir): 4,297 (20); Uruk (Warka): 21 (2). 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. This procedure had already been applied during the Sargonic period12, but its use was then much more limited. 1 lamb (from) Urmes, the cup-bearer; 1 goat (from) Zikur-ilÄ«; 1 lamb (from) the zabardab-official; 1 lamb (from) Aradĝu; 2 fattened goats (from) Lu-ĝiÅ¡kimzida; 1 lamb (from) á¹¢illuÅ¡-Dagān; 2 lambs (from) Å eÅ¡-Dada, the temple administrator; 1 lamb (from) Kur-ĝiriniÅ¡e. Palermo was the chieftown of the Braccio demaniale, one of the most densely populated cities of the Kingdom, one of the most relevant taxpayer, and distributed significant loans to the Monarchy. Seals were also impressed on envelopes (of which more than 3,000 are currently preserved) that sometimes wrapped the tablets, which in turn were usually ruled and unsealed. But the real difference with former periods was the acceptance of a common dating system with year-names throughout the Ur III state. 133-152; others were published by Owen, D. I. Cuneiform Texts Primarily from Iri-Saĝrig/Āl-Å arrākÄ« and the History of the Ur III Period. 22The Viceroy's laws of 1622 established that the Chief accountant’s staff members should be five ordinary assistants and one extraordinary assistant. 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. . The process of organizing the information, conveniently described by Marc Van de Mieroop, was based on two main criteria, namely, the section of the workshop to which materials or utensils were delivered, and the name of the deliverer. Das Periode Ur III (2110-2003 v. Unfortunately, even in these cases no significant information about the way the tablets were archived could be obtained. Furthermore the duration of the offices was not defined. cit. It was divided into eight sections, each one corresponding to the ateliers. 3 Kraus, F. R., « Die Istanbuler Tontafelsammlung », Journal of Cuneiform Studies 1, 1947, pp. This means that they once belonged to a closed and well organized archive, comprising documents selected for long-term preservation. As said above, the great majority of our texts come from large institutions, i.e. The Viceroys established the tasks of the new officer and the number and kind of books that he had to keep.  Â. Il se peut qu'une activité qui, initialement, était auxiliaire, commence à fournir des services destinés à être vendus à d'autres entités. This paper is a survey of such documents from the kingdoms of Israel and Judah in the period between ca. In this period, a large, well structured and organized state was built up, to such an extent that it has been considered by many a true empire. However, their archival relationships and contents are still imperfectly understood. By the end of the year, the foreman presented all his sealed receipts documenting the work (counted as workdays) performed under his responsibility. Leider ist der archäologische Kontext vieler dieser Dokumente unbekannt, was es schwer macht, ihre Herkunft zu identifizieren und zu bestimmen, in welcher Beziehung die verschiedenen Archive zueinander stehen. sale documents, loan documents) and, (e.g. Other documents could be variants of types b (e.g. It is estimated that some 120,000 administrative cuneiform tablets, plus an indeterminate number of other documents stored in the Iraq Museum, are currently kept in collections all over the world, . 6 See Sallaberger, W., « Ur III-Zeit », Mesopotamien. In general, today cuneiform texts from almost every site are still being sold and resold in galleries and auction houses. Castelvetrano: uno stato feudale nella Sicilia moderna, Rome, Viella, 2007. : 64,500 have been published in handcopy, photo, transliteration and/or translation; 16,500 have been published only through their cataloguing data; and 15,000 remain unpublished (including images of « unpublished unassigned » tablets in CDLI). In this royal town, whose exact location remains unknown, , or in its surrounding area, an archive of more than 1,500 tablets from the household of princess, Simat-IÅ¡taran and her husband Å u-Kabta was discovered and sold by looters, . As far as the improvement of the administrative structures is concerned, these reforms connected Sicily to the wider context of the Spanish imperial system. 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. But the real difference with former periods was the acceptance of a common dating system with year-names throughout the Ur III state.