Notable 19th century American accountants that could be considered for the Accounting Hall-of-Fame

In America, the 19th century marked the beginning of substantial economic changes (development of the vast railroad system, industrialization, and unsatiated demand for capital), providing an environment conducive to the establishment of a new profession, public accountancy. There were many accounting pioneers in the United States who helped the accounting profession develop during this transitional period. Many of the 19th century American accountants are not as well known as their 20th century counterparts, and only two accountants who worked primarily in the 19th century are currently in the Hall of Fame; Charles E. Sprague and Charles Haskins. Until recently, there was a stipulation that prevented 19th century accountants from entering the Accounting Hall of Fame; that is, a person must have contributed to the accounting field since the beginning of the 20th century

Forgotten accounting association: The Institute of Accounts

This paper focuses on the origin and operation of the Institute of Accountants and Bookkeepers established in New York City in 1882, one of the earliest recorded efforts to establish the accounting profession in the United States. This organization is often overlooked or confused with the American Institute of Accountants (the predecessor of the AICPA), so that little has been written about it. Periodicals published during the late 19th and early 20th centuries were used to reconstruct the history and contribution of this Institute. Its contributions were many, including forming and influencing the passage of the first CPA law, developing tests of fitness for membership 14 years before the first CPA exam, and setting standards for professionalism in the U.S. In addition, the Institute developed a foundation for treating accounting as a science which helped elevate the status of bookkeeping and public accounting during the late 19th century

Using Standardized Student Evaluation Instruments To Measure Teaching Effectiveness In Lecture/Recitation Mode Classes

This paper investigates the variability of student teaching effectiveness survey evaluations among the various recitation sections when lecture/recitation instruction is utilized with the same instructor both delivering the lecture and teaching all of the corresponding recitation sections.  The research results indicate that when an instructor teaches multiple sections using lecture/recitation instruction, then the meaningful measure of the instructor’s teaching is the average of the student ratings for the various recitation sections. This study focuses on the variability of the students’ responses to each item in the survey instrument as measured by its standard deviation

ETHNOS: A versatile electronic tool for the development and curation of national genetic databases

National and ethnic mutation databases (NEMDBs) are emerging online repositories, recording extensive information about the described genetic heterogeneity of an ethnic group or population. These resources facilitate the provision of genetic services and provide a comprehensive list of genomic variations among different populations. As such, they enhance awareness of the various genetic disorders. Here, we describe the features of the ETHNOS software, a simple but versatile tool based on a flat-file database that is specifically designed for the development and curation of NEMDBs. ETHNOS is a freely available softw

ETHNOS : A versatile electronic tool for the development and curation of national genetic databases.

National and ethnic mutation databases (NEMDBs) are emerging online repositories, recording extensive information about the described genetic heterogeneity of an ethnic group or population. These resources facilitate the provision of genetic services and provide a comprehensive list of genomic variations among different populations. As such, they enhance awareness of the various genetic disorders. Here, we describe the features of the ETHNOS software, a simple but versatile tool based on a flat-file database that is specifically designed for the development and curation of NEMDBs. ETHNOS is a freely available software which runs more than half of the NEMDBs currently available. Given the emerging need for NEMDB in genetic testing services and the fact that ETHNOS is the only off-the-shelf software available for NEMDB development and curation, its adoption in subsequent NEMDB development would contribute towards data content uniformity, unlike the diverse contents and quality of the available gene (locus)-specific databases. Finally, we allude to the potential applications of NEMDBs, not only as worldwide central allele frequency repositories, but also, and most importantly, as data warehouses of individual-level genomic data, hence allowing for a comprehensive ethnicity-specific documentation of genomic variation

Testing tritium-helium groundwater dating in the Chalk aquifer of the Berkshire Downs, UK

The tritium-helium (3H/3He) dating method has been applied to the Chalk (fractured microporous limestone) aquifer in the UK for the first time. An evaluation of the results from diffusion cell versus pumped tube sampling showed generally good agreement between the two techniques. Measurements of noble gas (Ne, Ar, Kr and Xe) concentrations revealed typically low amounts of excess air in the aquifer, with little variation around a mean of 1.3 ccSTP/kg suggesting the predominance of steady recharge via the microporosity rather than via the fracture network. Chalk boreholes are generally unlined, with discrete inflows from a few fracture-related flow horizons. Despite this, attempts to detect age layering in the water column by suspension of diffusion samplers or by slow-pumping were unsuccessful. However, when shortscreen piezometers were used, better evidence for an age-depth relationship was obtained. Assuming a piston-flow model of water movement, a vertical flow rate of ~3.3 m/yr was indicated. However, a more complex picture of movement was obtained by comparing total 3H activity (including the 3He decay equivalent) against SF6 concentration, which suggested the existence of various modes of mixing. This would be consistent with the high degree of fracturing that exists in the Chalk

Neuroactive steroids in depression and anxiety disorders: Clinical studies

Certain neuroactive steroids modulate ligand-gated ion channels via non-genomic mechanisms. Especially 3 alpha-reduced pregnane steroids are potent positive allosteric modulators of the gamma-aminobutyric acid type A (GABA(A)) receptor. During major depression, there is a disequilibrium of 3 alpha-reduced neuroactive steroids, which is corrected by clinically effective pharmacological treatment. To investigate whether these alterations are a general principle of successful antidepressant treatment, we studied the impact of nonpharmacological treatment options on neuroactive steroid concentrations during major depression. Neither partial sleep deprivation, transcranial magnetic stimulation, nor electroconvulsive therapy affected neuroactive steroid levels irrespectively of the response to these treatments. These studies suggest that the changes in neuroactive steroid concentrations observed after antidepressant pharmacotherapy more likely reflect distinct pharmacological properties of antidepressants rather than the clinical response. In patients with panic disorder, changes in neuroactive steroid composition have been observed opposite to those seen in depression. However, during experimentally induced panic induction either with cholecystokinine-tetrapeptide or sodium lactate, there was a pronounced decline in the concentrations of 3 alpha-reduced neuroactive steroids in patients with panic disorder, which might result in a decreased GABAergic tone. In contrast, no changes in neuroactive steroid concentrations could be observed in healthy controls with the exception of 3 alpha,5 alpha-tetrahydrodeoxycorticosterone. The modulation of GABA(A) receptors by neuroactive steroids might contribute to the pathophysiology of depression and anxiety disorders and might offer new targets for the development of novel anxiolytic compounds. Copyright (c) 2006 S. Karger AG, Basel