I. M. Diakonoff, Some Reflections on Numerals in Sumerian towards a History of Mathematical Speculation, Journal of the American Oriental Society, Vol. 103, No. 1, Studies in Literature from the Ancient Near East, by Members of the American Oriental Society, Dedicated to Samuel Noah Kramer (Jan. - Mar., 1983), pp. 83-93
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I. M. Diakonoff (1983) studied this question.
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