Memorandame of Capital Equation

いわゆる資本等式は、過去ないしは小規模の企業形態で行われる会計を対象として、もっぱら複式簿記機構の説明の道具として用いられたものであるが、その説明さえも現代の会計においては不十分な道具としてしか認識されていないように思われる。しかし、それにもかかわらず、国際会計基準をはじめ、日本基準においても資本の部を「純資産」という言葉に置き換え、資産・負債アプローチの考え方を進行させている。会計主体論の立場からしても、別段、資本主理論の立場を表明しているわけでもないにもかかわらず、現代の会計は、投資家に対する情報開示を主たる目的として、財産表示、負債表示を過敏な認識・測定が過度なスピードで進めている。つまり、資本等式ないしは、会計主体の問題を棚上げ、判断停止したまま、会計行為がなされているとも言える。目下、この重要な問題を看過されている。会計の諸問題を解決するには、単なる先祖帰りの静態化を図ることでは困難であろう。それ故、根本問題としての「資本等式」の問題、会計主体の問題をなおざりにせず、新たなモデルを検討する時期に来ているように思われる。departmental bulletin pape

Indian Trust Funds

46-2Indian AffairsIndian Trust Funds. [1893] Bill authorizing the Sec. of the Interior to deposit said funds in the treasury in lieu of investment.1880-2

Letter from the Secretary of War, transmitting in response to Senate resolution of April 5, 1882, a letter from the Chief of Engineers of yesterday's date, and the accompanying copy of a report from Lieut. T. W. Symons, Corps of Engineers, embracing all the information in this department respecting the navigable waters of the Upper Columbia River and its tributaries, and of the country adjacent thereto

47-1PrintingLetter on the Columbia River. [1991] Colville Indian reservation; Sans Poil Indian settlement; Okinakane, and Chelan Indians; origin of names of geographical features in Indian languages; etc.1882-19

Exotic Baryons and Monopole Excitations in a Chiral Soliton Model

We compute the spectra of exotic pentaquarks and monopole excitations of the low--lying ${1/2}^+$ and ${3/2}^+$ baryons in a chiral soliton model. Once the low--lying baryon properties are fit, the other states are predicted without any more adjustable parameters. This approach naturally leads to a scenario in which the mass spectrum of the next to lowest--lying $J^\pi={1/2}^+$ states is fairly well approximated by the ideal mixing pattern of the $\mathbf{8}\oplus\bar{\mathbf{10}}$ representation of flavor SU(3). We compare our results to predictions obtained in other pictures for pentaquarks and speculate about the spin--parity assignment for $\Xi(1690)$ and $\Xi(1950)$Comment: 16 pages, 2 figures, 6 table

Ignacio Chaves and others

49-1Private Land ClaimsReport : Claim of of I. Chaves et al. [2435] Apache and Navajo land title; New Mexico.1886-1

Ottawa and Chippewa Indian lands in Michigan

43-1Public LandsReport on Ottawa and Chippewa Lands in Michigan. [1623] Issuance of land patents to Indians not provided for under the treaty of 31 July 1855.1874-8

Plantas invasoras de várzea no estado de São Paulo

Due to competition for water, light and nutrients the weeds are serious problems for certain kind of crops. They are responsible for the reduction in production. The survey and the recognition of different weeds and the their biological study permit a more efficient and economical way of control. The botanical material was collected in lowland crops during three different periods of the year. The purpose was to collect as many different species of weeds as possible. The phenology, the mode of reproduction, the frequency and cycle of weed species are important factors for the rational and effective control. Although the greatest amount of weed species collected belong to the Compositae and Gramineae, the most economically important species belong to the following families: Cyperaceae, Lythraceae, Onagraceae, Polygonaceae, Pontederiaceae and Portulacaceae.As plantas invasoras que ocorrem em uma determinada cultura, constituem sério problema, tendo em vista a concorrência em água, luz e nutrientes que promove com a planta cultivada, determinando uma sensível queda da produtividade da lavoura. O levantamento e reconhecimento dessas plantas, além do estudo biológico, permitem um controle mais eficiente e económico. A coleta do material botânico foi realizada através de visitas em áreas de várzeas cultivadas e em três épocas distintas do ano, com a finalidade de se levantar o maior número possível de espécies invasoras. A fenologia, o modo ou modos de reprodução, frequência e ciclo são elementos indispensáveis para um controle racional e efetivo. Apesar do maior número de espécies pertencerem as famílias Compositae e Gramineae, as espécies de maior importância econômica estão abrigadas também nas famílias Cyperaceae, Lythraceae, Onagraceae, Polygonaceae, Pontederiaceae e Portulacaceae.859

Trabajos prácticos: una reflexión acerca de mi quehacer como

Visitar una granja, recorrer un humedal, colectar insectos, observar el crecimiento de una planta en un vivero, diseccionar un corazón, hacer un herbario, observar células al microscopio, explorar el patio de la escuela en compañía de una lupa, hacer ilustraciones de todo ello, registrar datos, graficar y analizar a la luz de las teorías los resultados, son trabajos prácticos propios de mi experiencia docente

Lands in Colorado

47-1Public LandsLands in Colorado. [2004] On opening lands lately occupied by the Uncompahgre and White River Ute Indians for settlement.1882-9

Sciote Evans

24-1ClaimsReport : Petition of S. Evans. [293] Hostile Indian in Illinois; 1832.1836-1