REA, Triple-Entry Accounting and Blockchain: Converging Paths to Shared Ledger Systems

During the last half century, the concept of shared ledger systems that offer a single source of truth has challenged traditional bookkeeping, leading to innovations such as the resource-event-agent (REA) accounting framework, triple-entry accounting (TEA), and blockchain. Despite these advancements, the historical development of shared ledger systems remains under-researched and unclear, with the influence of REA on TEA particularly overlooked. This study aims to fill this gap by conducting a genealogical analysis of shared ledger systems, with a focus on tracing the development of TEA and its historical byproduct of the REA framework designed by McCarthy. Through a comprehensive literature review and interviews with pioneers in REA, TEA, and blockchain, we uncover the missing link between REA and TEA. Our findings suggest that the current explosion of shared ledger systems results from the convergence of three parallel research streams, occasionally interacting with each other. We correct common misconceptions, acknowledge the influence of key individuals, and map out the overlapping paths of REA, TEA, and blockchain. By elucidating the historical evolution of shared ledger systems, this study contributes to the academic debate and fosters further discourse among researchers in REA, TEA, and blockchain, thereby enhancing the potential applications within these fields

Triple-entry Accounting, Blockchain and Next of Kin: Towards a Standardization of Ledger Terminology

Triple-entry accounting (TEA) is one of the novelest notions in the blockchain world. However, the lack of a consistent and comprehensive set of categories to give account of it impedes a proper apprehension of the concept, leading to contradictions and to overlooking its specificity. In order to clearly delineate the confines of TEA, we create a typology to distinguish between essential elements such as accounting and bookkeeping, as well as between decentralized systems, distributed ledgers and distributed journals

Módulos de pré-concentração miniaturizados mediante o uso da tecnologia LTCC e zeólitas.

A conjugação do binômio miniaturizaçãointegração tem permitido estabelecer a base conceitual para o desenvolvimento de uma nova geração de dispositivos miniaturizados, capazes de integrar todas as etapas necessárias para a realização de uma análise química. As cerâmicas verdes apresentam-se muito mais versáteis que qualquer dos materiais com os quais já se trabalhou até o momento no campo da miniaturização, dado que permitem a construção de dispositivos tridimensionais, de uma maneira rápida e simples. O objetivo desse trabalho é avaliar a zeólita natural como material para a construção de filtros empregados na préconcentração de fosfatos presentes na água, mediante sua integração em um dispositivo reutilizável baseado em cerâmicas verdes

Inverting the Supersymmetric Standard Model Spectrum: from Physical to Lagrangian Ino Parameters

We examine the possibility of recovering the supersymmetric (and soft supersymmetry breaking) Lagrangian parameters as direct {\em analytical} expressions of appropriate physical masses, for the unconstrained (but CP and R-parity conserving) minimal supersymmetric standard model. We concentrate mainly on the algebraically non-trivial "inversion" for the ino parameters, and obtain, for given values of $\tan\beta$, simple analytical expressions for the $\mu$, $M_1$ and $M_2$ parameters in terms of three arbitrary input physical masses, namely either two chargino and one neutralino masses, or alternatively one chargino and two neutralino masses. We illustrate and discuss in detail the possible occurrence of ambiguities in this reconstruction. The dependence of the resulting ino Lagrangian parameters upon physical masses is illustrated, and some simple generic behaviour uncovered in this way. We finally briefly sketch generalizing such an inversion to the full set of MSSM Lagrangian parameters.Comment: Latex, 28 pages, 6 figures, 1 table, some typos corrected, one paragraph extended in section 4.2. Version to appear in Phys. Rev.

More on Supersymmetric Domain Walls, N Counting and Glued Potentials

Various features of domain walls in supersymmetric gluodynamics are discussed. We give a simple field-theoretic interpretation of the phenomenon of strings ending on the walls recently conjectured by Witten. An explanation of this phenomenon in the framework of gauge field theory is outlined. The phenomenon is argued to be particularly natural in supersymmetric theories which support degenerate vacuum states with distinct physical properties. The issue of existence (or non-existence) of the BPS saturated walls in the theories with glued (super)potentials is addressed. The amended Veneziano-Yankielowicz effective Lagrangian belongs to this class. The physical origin of the cusp structure of the effective Lagrangian is revealed, and the limitation it imposes on the calculability of the wall tension is explained. Related problems are considered. In particular, it is shown that the so called discrete anomaly matching, when properly implemented, does not rule out the chirally symmetric phase of supersymmetric gluodynamics, contrary to recent claims.Comment: 40 pages, Latex, 5 figures. Several references added, final version to be published in Physical Review

Patterns of gauge symmetry in the background field method

The correlation functions of Yang-Mills theories formulated in the background field method satisfy linear Slavnov-Taylor identities, which are naive generalizations of simple tree level relations, with no deformations originating from the ghost sector of the theory. In recent years, a stronger version of these identities has been found to hold at the level of the background gluon self-energy, whose transversality is enforced separately for each special block of diagrams contributing to the gluon Schwinger-Dyson equation. In the present work we demonstrate by means of explicit calculations that the same distinct realization of the Slavnov-Taylor identity persists in the case of the background three-gluon vertex. The analysis is carried out at the level of the exact Schwinger-Dyson equation for this vertex, with no truncations or simplifying assumptions. The demonstration entails the contraction of individual vertex diagrams by the relevant momentum, which activates Slavnov-Taylor identities of vertices and multi-particle kernels nested inside these graphs; the final result emerges by virtue of a multitude of extensive cancellations, without the need of performing explicit integrations. In addition, we point out that background Ward identities amount to replacing derivatives of propagators by zero-momentum background-gluon insertions, in exact analogy to standard properties of Abelian gauge theories. Finally, certain potential applications of these results are briefly discussed.Comment: 35 pages, 9 figure

Genetically controlled environmental variance for sternopleural bristles in Drosophila melanogaster - an experimental test of a heterogeneous variance model

This is an Accepted Manuscript of an article published by Taylor & Francis in Acta Agriculturae Scandinavica Section A - Animal Science on2007, available online: http://doi.org/10.1080/09064700801959403[EN] objective of this study was to test the hypothesis that the environmental variance of sternopleural bristle number in Drosophila melanogaster is partly under genetic control. We used data from 20 inbred lines and 10 control lines to test this hypothesis. Two models were used: a standard quantitative genetics model based on the infinitesimal model, and an extension of this model. In the extended model it is assumed that each individual has its own environmental variance and that this heterogeneity of variance has a genetic component. The heterogeneous variance model was favoured by the data, indicating that the environmental variance is partly under genetic control. If this heterogeneous variance model also applies to livestock, it would be possible to select for animals with a higher uniformity of products across environmental regimes. Also for evolutionary biology the results are of interest as genes affecting the environmental variance may be important for adaptation to changing environmental conditions.Sørensen, AC.; Kristensen, TN.; Loeschcke, V.; Ibañez Escriche, N.; Sorensen, D. (2007). Genetically controlled environmental variance for sternopleural bristles in Drosophila melanogaster - an experimental test of a heterogeneous variance model. Acta Agriculturae Scandinavica Section A - Animal Science. 57(4):196-201. https://doi.org/10.1080/09064700801959403S19620157

b-tau Unification and neutrino masses in SU(5) extensions of the MSSM with radiative electroweak symmetry breaking

We make a complete analysis of the Yukawa coupling unification in SU(5) extensions of the MSSM in the framework of the radiative symmetry breaking scenario. Both logarithmic and finite threshold corrections of sparticles have been included in the determination of the gauge and Yukawa couplings at M_Z. The effect of the heavy masses of each model in the renormalization group equations is also included. We find that in the minimal SU(5) model b-tau Yukawa unification can be achieved for too large a value of alpha_s. On the other hand the Peccei-Quinn version of the Missing Doublet model, with the effect of the right handed neutrino also included, exhibits b-tau unification in excellent agreement with all low energy experimental data. Unification of all Yukawa couplings is also discussed.Comment: 20 pages, LaTeX2e,uses psfig,5 figures,full postscript file available at http://artemis.cc.uoi.gr/~adedes/new97.ps.g

Testing Supergravity Grand Unification at Future Accelerator and Underground Experiments

The full parameter space of supergravity grand unified theory with $SU(5)$ type $p \rightarrow \bar{\nu} K$ proton decay is analysed using renormalization group induced electroweak symmetry breaking under the restrictions that the universal scalar mass $m_o$ and gluino mass are $\leq 1$ TeV (no extreme fine tuning) and the Higgs triplet mass obeys $M_{H_3}/M_G < 10$. Future proton decay experiments at SuperKamiokande or ICARUS can reach a sensitivity for the $\bar{\nu} K$ mode of $(2-5) \times 10^{33}$ yr allowing a number of predictions concerning the SUSY mass spectrum. Thus either the $p \rightarrow\bar{\nu} K$ decay mode will be seen at these experiments or a chargino of mass $m_{\tilde{W}} < 100$ GeV will exist and hence be observable at LEP2. Further, if $(p \rightarrow \bar{\nu} K) > 1.5 \times 10^{33}$ yr, then either the light Higgs has mass $m_h \leq 95$ GeV or $m_{\tilde{W}} \leq 100$ GeV i.e. either the light Higgs or the light chargino (or both) would be observable at LEP2. Thus, the combination of future accelerator and future underground experiments allow for strong experimental tests of this theory.Comment: 7 figures available upon request, CTP-TAMU-32/93, NUB-TH-3066/93 and SSCL-Preprint-44