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This paper aims to present the assumptions, analysis and sample results of numerical modeling and analysis of dynamic events encountered in emergency cases during deployment of parachute rescue system (PRS) and hard landing of a small gyrocopter. The optimal design requires knowledge of structural loads and structural response – the information obtained often from experiment. Numerical simulation is presented as an alternative tool for estimating these data.

Structural analyses were performed using MSC.Nastran. Multibody simulations were done using MADYMO system.

Initial design parameters were evaluated and verified in numerical simulations. Some of the resulting conclusions were proven during the test flights.

Some chosen results of simulation of dynamic problems are presented. They can be useful as reference values for similar cases for light aircraft analysis.

The paper presents an alternative way of assessing structural response parameters in the case of emergency dynamic events of usage of PRS. The results can be used in other projects.

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.