Manfred Berliner

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Manfred Berliner (born January 29, 1853 in Hanover ; died February 24, 1931 there ) was a German commercial teacher .

Life

Manfred Berliner was the fifth child of the textile merchant Samuel Berliner (May 1, 1813 - January 20, 1872) and Sälly Friedmann Berliner (1826 - November 12, 1903) and the brother of Emil Berliner , Joseph Berliner and Jacob Berliner . His daughter was Cora Berliner . The son Siegfried Berliner was a physicist.

After completing his commercial apprenticeship, military service and work as an accountant, he initially headed the employment agency of the commercial association . He then became a commercial teacher and founded his commercial teaching institute in Hanover, Maschstrasse 8 (today 26/28) in 1878 , which later became Berliner's Higher Commercial School , where he taught courses in commercial arithmetic and accounting, commercial and foreign exchange studies, correspondence and shorthand . In 1903 it was officially recognized as a vocational school.

He was also involved in the management of the Israelitische Erziehungsanstalt zu Ahlem near Hanover, founded in 1893 by the Hanoverian banker Alexander Moritz Simon (died 1905) .

With his wife Hanna , born Dessau , he had five children, including Siegfried Berliner (1884–1961), Cora and Bernhard , who became a training analyst at the Berlin Psychoanalytic Institute and, after his emigration, became a practicing psychoanalyst in the USA.

When Siegfried was to take over the management of the school in 1913, he was appointed professor of business administration at the Imperial University in Tokyo . At Easter 1915 the business school closed its operations.

Manfred Berliner died in 1931. His grave is in the Jewish cemetery at An der Strangriede .

Publications

  • With Louis Rothschild and Heinrich Gebauer: L. Rothschild's pocket book for merchants: A handbook for trainees of the trade, as well as a reference book for every office; contains the whole of commercial science in a clear and concise presentation ; 1893
  • The commercial college: a contribution to its appreciation ; 1899
  • The commercial bookkeeping in the draft of the new commercial code: criticism and counter-proposals ; 1896
  • Difficult cases and general tenets of business accounting ; 1902
  • Arithmetic book for business schools and business training schools ; 1905
  • Bookkeeping and accounting ; 1911
  • Remuneration for the value of the business when it is transferred to other hands ; 1913 (Lecture given at the 8th Association Days of the Association of German Book Auditors in Hanover on September 14, 1912)
  • Two months in a wholesaler: Business cases taken from reality as the basis for lessons in bookkeeping and commercial correspondence ; 1915
  • 50 guiding principles for the theory of commercial accounting, 1915
  • Bookkeeping practice ; 1919
  • Valuation of assets for the balance sheet: a guide for practical merchants, lawyers and tax officials ; 1920

Individual evidence

  1. ↑ Compare the inscription on Berliner's tombstone
  2. ↑ http://web.archive.org/web/20071223013358/http://internet.hannover-stadt.de/stadtarchiv/download/archival/archival-d-mon-02-2005.pdf ( Memento from September 26th 2012 on WebCite )
  3. ↑ http://www.hrg-online.de/index.php?id=85  ( page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.@1@ 2Template: Toter Link / www.hrg-online.de  
  4. ↑ Hans-Dieter Schmid: Ahlem: The history of a Jewish horticultural school
personal data
SURNAME Berliner, Manfred
BRIEF DESCRIPTION German commercial teacher
DATE OF BIRTH January 29, 1853
PLACE OF BIRTH Hanover
DATE OF DEATH February 24, 1931
Place of death Hanover