Branch accounting: Evidence from the accounting records of the North American Moravians

Europeans transported continental accounting practices during the period of worldwide colonization. This paper describes the transportation of branch accounting by members of the Moravian Church. Physical records maintained in the Archives for the Southern Province of the Moravian Church at Salem, North Carolina, and for the Northern Province at Bethlehem, Pennsylvania, contain a complex, two-tiered system of branch accounting for the enterprises within the settlements and the settlements within the worldwide Church. This paper traces recorded activity for 1775 from an enterprise to its diacony (business organization of a church) and from the diacony to the European Church headquarters. Reporting practices in both North American diaconies reflect a similar practice of branch accounting, each culminating in formal financial statements to the European home office of the Moravian Church

Flavor decomposition of the elastic nucleon electromagnetic form factors

The u- and d-quark contributions to the elastic nucleon electromagnetic form factors have been determined using experimental data on GEn, GMn, GpE, and GpM. Such a flavor separation of the form factors became possible up to 3.4 GeV2 with recent data on GEn from Hall A at JLab. At a negative four-momentum transfer squared Q2 above 1 GeV2, for both the u- and d-quark components, the ratio of the Pauli form factor to the Dirac form factor, F2/F1, was found to be almost constant, and for each of F2 and F1 individually, the d-quark portions of both form factors drop continuously with increasing Q2.Comment: 4 pages, 3 figure

Pedagogy Analysis Framework: a video-based tool for combining teacher, pupil & researcher perspectives

Background: dialogue between the teaching profession and researchers regarding pedagogical strategy is sometimes problematic. Pedagogy research may benefit from incorporating research methods that can investigate teachers’ and pupils’ interpretations. Purpose: this research expands the Pedagogy Analysis Framework (Riordan, 2020) by explaining in detail the meso-strategies (tactics) and a macro-strategy (grand strategy) used by participants in three school science lessons about chromatography. The research design builds on previous work by using full lessons and introducing pupil group verbal protocols. In addition, Pedagogy Analysis Notation is introduced to help understand and explain macro-strategic behaviours. Sample: one class of thirty 13-year-old pupils and one science teacher. Design and method: four research methods were used (lesson video analysis, teacher verbal protocols, pupil group verbal protocols and researcher group interviews). Data were video recorded (managed using NVivo). Fourteen hours of video data were analysed using Grounded Theory Methods by two educational researchers and the class teacher. The interpretivist theoretical perspective (symbolic interactionism) was underpinned by a social constructionist epistemology (hence the methodology is Straussian Grounded Theory). Appropriate criteria for evaluating the emergent grounded theory were used. Data were recorded in 2017. Results: the Pedagogy Analysis Framework uses the concepts: means (human and non-human), strategy (a spectrum from micro-strategies (actions), through meso-strategies (tactics) to macro-strategies (grand strategies)), ends (regarding the self, another person or a thing, or a group of people or things), and accidents. Types of tactics identified in these data were: inform (misinform and disinform), question, instruct, use space/time, repeat, train, assess, and interact. Pedagogy Analysis Notation is used to understand and explain ‘the stationary [sic] cupboard’ incident. Conclusion: the extended Pedagogy Analysis Framework, combined with the Pedagogy Analysis Notation, improves strategic dialogue between teachers, pupils and educational researchers. This research design facilitates comparison of interpretations of classroom pedagogy by a teacher, pupils and two researchers

Pedagogy Analysis Framework: a video-based tool for combining teacher, pupil & researcher perspectives

BACKGROUND: dialogue between the teaching profession and researchers regarding pedagogical strategy is sometimes problematic. Pedagogy research may benefit from incorporating research methods that can investigate teachers’ and pupils’ interpretations. PURPOSE: this research expands the Pedagogy Analysis Framework (Riordan, 2020) by explaining in detail the meso-strategies (tactics) and a macro-strategy (grand strategy) used by participants in three school science lessons about chromatography. The research design builds on previous work by using full lessons and introducing pupil group verbal protocols. In addition, Pedagogy Analysis Notation is introduced to help understand and explain macro-strategic behaviours. SAMPLE: one class of thirty 13-year-old pupils and one science teacher. DESIGN AND METHOD: four research methods were used (lesson video analysis, teacher verbal protocols, pupil group verbal protocols and researcher group interviews). Data were video recorded (managed using NVivo). Fourteen hours of video data were analysed using Grounded Theory Methods by two educational researchers and the class teacher. The interpretivist theoretical perspective (symbolic interactionism) was underpinned by a social constructionist epistemology (hence the methodology is Straussian Grounded Theory). Appropriate criteria for evaluating the emergent grounded theory were used. Data were recorded in 2017. RESULTS: the Pedagogy Analysis Framework uses the concepts: means (human and non-human), strategy (a spectrum from micro-strategies (actions), through meso-strategies (tactics) to macro-strategies (grand strategies)), ends (regarding the self, another person or a thing, or a group of people or things), and accidents. Types of tactics identified in these data were: inform (misinform and disinform), question, instruct, use space/time, repeat, train, assess, and interact. Pedagogy Analysis Notation is used to understand and explain ‘the stationary [sic] cupboard’ incident. CONCLUSION: the extended Pedagogy Analysis Framework, combined with the Pedagogy Analysis Notation, improves strategic dialogue between teachers, pupils and educational researchers. This research design facilitates comparison of interpretations of classroom pedagogy by a teacher, pupils and two researchers

Change of a Weibel-type to an Alfv\'enic shock in pair plasma by upstream waves

We examine with particle-in-cell (PIC) simulations how a parallel shock in pair plasma reacts to upstream waves, which are driven by escaping downstream particles. Initially, the shock is sustained in the two-dimensional simulation by a magnetic filamentation (beam-Weibel) instability. Escaping particles drive an electrostatic beam instability upstream. Modifications of the upstream plasma by these waves hardly affect the shock. In time, a decreasing density and increasing temperature of the escaping particles quench the beam instability. A larger thermal energy along than perpendicular to the magnetic field destabilizes the pair-Alfv\'en mode. In the rest frame of the upstream plasma, the group velocity of the growing pair-Alfv\'en waves is below that of the shock and the latter catches up with the waves. Accumulating pair-Alfv\'en waves gradually change the shock in the two-dimensional simulation from a Weibel-type shock into an Alfv\'enic shock with a Mach number that is about 6 for our initial conditions.Comment: 11 pages, 10 figures, accepted for publication in Physics of Plasma

Design and development of a low temperature, inductance based high frequency ac susceptometer

We report on the development of an induction based low temperature high frequency ac susceptometer capable of measuring at frequencies up to 3.5 MHz and at temperatures between 2 K and 300 K. Careful balancing of the detection coils and calibration have allowed a sample magnetic moment resolution of $5\times10^{-10} Am^2$ at 1 MHz. We will discuss the design and characterization of the susceptometer, and explain the calibration process. We also include some example measurements on the spin ice material CdEr$_2$S$_4$ and iron oxide based nanoparticles to illustrate functionality

Cytotoxicity of ascorbate, lipoic acid, and other antioxidants in hollow fibre in vitro tumours

Vitamin C (ascorbate) is toxic to tumour cells, and has been suggested as an adjuvant cancer treatment. Our goal was to determine if ascorbate, in combination with other antioxidants, could kill cells in the SW620 hollow fibre in vitro solid tumour model at clinically achievable concentrations. Ascorbate anti-cancer efficacy, alone or in combination with lipoic acid, vitamin K 3, phenyl ascorbate, or doxorubicin, was assessed using annexin V staining and standard survival assays. 2-day treatments with 10 mM ascorbate increased the percentage of apoptotic cells in SW620 hollow fibre tumours. Lipoic acid synergistically enhanced ascorbate cytotoxicity, reducing the 2-day LC 50 in hollow fibre tumours from 34 mM to 4 mM. Lipoic acid, unlike ascorbate, was equally effective against proliferating and non-proliferating cells. Ascorbate levels in human blood plasma were measured during and after intravenous ascorbate infusions. Infusions of 60 g produced peak plasma concentrations exceeding 20 mM with an area under the curve (24 h) of 76 mM h. Thus, tumoricidal concentrations may be achievable in vivo. Ascorbate efficacy was enhanced in an additive fashion by phenyl ascorbate or vitamin K 3. The effect of ascorbate on doxorubicin efficacy was concentration dependent; low doses were protective while high doses increased cell killing. © 2001 Cancer Research Campaign http://www.bjcancer.co

The structure of quotients of the Onsager algebra by closed ideals

We study the Onsager algebra from the ideal theoretic point of view. A complete classification of closed ideals and the structure of quotient algebras are obtained. We also discuss the solvable algebra aspect of the Onsager algebra through the use of formal Lie algebras.Comment: 33 pages, Latex, small topos corrected-Journal versio

Proof of two conjectures of Z.-W. Sun on congruences for Franel numbers

For all nonnegative integers n, the Franel numbers are defined as $$f_n=\sum_{k=0}^n {n\choose k}^3.$$ We confirm two conjectures of Z.-W. Sun on congruences for Franel numbers: \sum_{k=0}^{n-1}(3k+2)(-1)^k f_k &\equiv 0 \pmod{2n^2}, \sum_{k=0}^{p-1}(3k+2)(-1)^k f_k &\equiv 2p^2 (2^p-1)^2 \pmod{p^5}, where n is a positive integer and p>3 is a prime.Comment: 8 pages, minor changes, to appear in Integral Transforms Spec. Func