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"Martti Saario (1906 - 1988) was a Finnish organizational theorist and Professor of Accounting at the Helsinki School of Economics, known for his development of the Finnish expenditure-revenue theory.J.R. Edwards (2014) Twentieth Century Accounting Thinkers. p. 60Yuri Biondi, Stefano Zambon (2013) Accounting and Business Economics: Insights from National Traditions. p. 163 Saario obtained his PhD at the Helsinki School of Economics in 1945 with a thesis on the "Realisointiperiaate ja käyttöomaisuuden poistot tuloslaskennassa" (depreciation of fixed assets and annual income measurement). He served as Professor of Accounting at the Helsinki School from 1948 until his retirement in 1971. While he focussed on financial accounting (bookkeeping, company income taxation, auditing), a second Professor of accounting Henrik Virkkunen focussed on management accounting. Saario developed an expenditure-revenue theory, which offered "a dynamic profit calculation theory of accounting... [which] strongly influenced Finnish accounting thought, legislation, and practice until the mid-1990s." Selected publications * Saario, Martti. Realisointiperiaate ja käyttöomaisuuden poistot tuloslaskennassa. PhD Thesis, Helsinki School of Economics, 1945. * Saario, Martti. Kirjanpidon meno-tulo-teoria. Otava, 1959. Articles, a selection: * Saario, Martti. "On Expenditure Tax Shield." Enterprise Income, Financing and Taxation II (in Finnish). Ed. by Martti Saario. Helsinki (1969). * Saario, Martti. "The Present Value and Proper Timing of Depreciations." Enterprise Income, Financing and Taxation II (in Finnish). Ed. by Martti Saario. Helsinki (1969). About Saario: * Pihlanto, Pekka, and Kari Lukka. "Martti Saario–suomalaisen laskenta-ajattelun kehittäjä." The Finnish Journal of Business Economics 3 (1993): 251-277. * Lukka, K., and P. Pihlanto. "Martti Saario (1906–88). The developer of Finnish accounting theory." Twentieth-century accounting thinkers. Routledge (1994). * Pajunen, Kati. "Martti saario–Henkilökuva." LTA 4 (2011): 11. References Category:1906 births Category:1988 deaths Category:Finnish business theorists Category:Accounting academics Category:Aalto University alumni Category:Aalto University faculty "
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"Austin James Dean (born October 14, 1993) is an American professional baseball outfielder for the St. Louis Cardinals of Major League Baseball (MLB). He previously played for the Miami Marlins. Career =Miami Marlins= Dean was drafted by the Miami Marlins in the fourth round of the 2012 Major League Baseball draft out of Klein Collins High School in Spring, Texas. He signed, forgoing his commitment to play college baseball at the University of Texas.https://www.perfectgame.org/Players/Playerprofile.aspx?ID=240426 He made his professional debut that season with the Gulf Coast Marlins and spent the whole season there, batting .223 with two home runs and 15 RBIs in 47 games. In 2013, he played for the Batavia Muckdogs and the Greensboro Grasshoppers, posting a combined .262 batting average with three home runs and 22 RBIs in 63 total games, and in 2014, he returned to Greensboro, slashing .308/.371/.444 with nine home runs and 58 RBIs in 99 games. He spent 2015 with the Jupiter Hammerheads where he batted .268 with five home runs, 52 RBIs, and 32 doubles in 136 games, 2016 with the Jacksonville Jumbo Shrimp where he compiled a .238 batting average with 11 home runs and 67 RBIs in 130 games, and 2017 back with Jacksonville where he batted .282 with four home runs, 30 RBIs, and a .750 OPS in 61 games. Dean made his Major League debut on August 15, 2018 against the Atlanta Braves, going 0-for-3. In his first Major League season, Dean hit .221 with four home runs, 14 RBIs, and 16 runs scored in 34 games. =St. Louis Cardinals= On January 14, 2020, Dean was traded to the St. Louis Cardinals for Diowill Burgos.https://www.stltoday.com/sports/baseball/professional/cardinal- beat/cardinals-obtain-outfielder-austin-dean-from- marlins/article_0c819fc5-e5d4-5ec6-83a4-0a58e97ce4f3.html References External links Category:1993 births Category:Living people Category:People from Spring, Texas Category:Sportspeople from Harris County, Texas Category:Baseball players from Texas Category:Major League Baseball outfielders Category:Miami Marlins players Category:St. Louis Cardinals players Category:Gulf Coast Marlins players Category:Batavia Muckdogs players Category:Greensboro Grasshoppers players Category:Jupiter Hammerheads players Category:Mesa Solar Sox players Category:Jacksonville Suns players Category:Jacksonville Jumbo Shrimp players Category:New Orleans Baby Cakes players "