The perseverance of Pacioli's goods inventory accounting system

This paper details sources of the 'undoubtedly strange' (Yamey, 1994a, p.119) system of goods inventory records described in Pacioli’s 1494 bookkeeping treatise and traces the longevity and widespread use of this early perpetual inventory recording (EPIR) system in English language texts. By doing so and contrasting this system with the bookkeeping treatment of modern texts, it is shown that the EPIR system persisted as the dominant form of goods inventory accounting for between 400 and 500 years and that the reasons for its demise are worthy of further consideration and research

Gauge Orbit Types for Theories with Classical Compact Gauge Group

We determine the orbit types of the action of the group of local gauge transformations on the space of connections in a principal bundle with structure group O(n), SO(n) or $Sp(n)$ over a closed, simply connected manifold of dimension 4. Complemented with earlier results on U(n) and SU(n) this completes the classification of the orbit types for all classical compact gauge groups over such space-time manifolds. On the way we derive the classification of principal bundles with structure group SO(n) over these manifolds and the Howe subgroups of SO(n).Comment: 57 page

The limitations of hibonite as a single-mineral oxybarometer for early solar system processes

The relationships between the composition of hibonite with the general formula CaAl12-2x-yMgxTi4 +xTi3 +yO19, the oxidation state of Ti (Ti3 +/ΣTi, where ΣTi = Ti3 + + Ti4 +), and oxygen fugacity (fO2) were investigated experimentally. It was found that hibonite can be synthesised with a range of Ti3 +/ΣTi values at constant fO2 and with a constant Ti3 +/ΣTi value for a range of fO2s. It was also found that if hibonite with the formula CaAl12-yTi3 +yO19 (Ti3 +/ΣTi = 1) is equilibrated with a melt of CAI composition at fO2s below the iron-wüstite buffer then the resulting hibonite contained Mg, with Mg per formula unit (pfu) ~ 0.8 Ti pfu, and Ti3 +/ΣTi ~ 0.2, irrespective of the fO2. These results suggest that the availability of Mg, rather than fO2, is the key factor that determines Ti3 +/ΣTi of hibonite. The structures of synthetic samples of hibonite with the general formula CaAl12-2xMgxTi4 +xO19, where 0 ≤ X < 1, were determined by Rietveld refinement of X-ray powder diffraction data. The predominant site occupied by Ti4 + was found to change from M2 to M4 with increasing Ti content. The range of Ti concentrations over which the site occupancy changed corresponds to that observed in meteoritic hibonite. This change in the Ti4 + site produces changes in the Ti K-edge XANES spectra, particularly in the intensity of the pre-edge feature, for constant Ti3 +/ΣTi. The observed dependence of the pre-edge on the Ti4 + site was reproduced by ab initio simulations of the XANES spectra. The XANES spectra of natural hibonite with variable Ti content from the Murchison carbonaceous chondrite closely match the spectra of the synthetic samples with similar Ti contents. These differences in the spectra of meteoritic hibonite could be misinterpreted as being due to changes in Ti3 +/ΣTi, but are instead due to differences in ΣTi, which relate to the petrogenetic history. Crystal chemistry exerts a first order control on the Ti site occupancy and Ti3 +/ΣTi value of hibonite. As a result, no simple relationship between Ti3 +/ΣTi and fO2 should be expected. It is unlikely that hibonite will be useful as an oxybarometer for solar processes without Ti3 +/ΣTi standards that are compositionally matched to the unknown

Circumstellar disks and planets. Science cases for next-generation optical/infrared long-baseline interferometers

We present a review of the interplay between the evolution of circumstellar disks and the formation of planets, both from the perspective of theoretical models and dedicated observations. Based on this, we identify and discuss fundamental questions concerning the formation and evolution of circumstellar disks and planets which can be addressed in the near future with optical and infrared long-baseline interferometers. Furthermore, the importance of complementary observations with long-baseline (sub)millimeter interferometers and high-sensitivity infrared observatories is outlined.Comment: 83 pages; Accepted for publication in "Astronomy and Astrophysics Review"; The final publication is available at http://www.springerlink.co

Barriers and enablers to the implementation of the 6-PACK falls prevention program: A preimplementation study in hospitals participating in a cluster randomised controlled trial

Evidence for effective falls prevention interventions in acute wards is limited. One reason for this may be suboptimal program implementation. This study aimed to identify perceived barriers and enablers of the implementation of the 6-PACK falls prevention program to inform the implementation in a randomised controlled trial. Strategies to optimise successful implementation of 6-PACK were also sought. A mixed-methods approach was applied in 24 acute wards from 6 Australian hospitals. Participants were nurses working on participating wards and senior hospital staff including Nurse Unit Managers; senior physicians; Directors of Nursing; and senior personnel involved in quality and safety or falls prevention. Information on barriers and enablers of 6-PACK implementation was obtained through surveys, focus groups and interviews. Questions reflected the COM-B framework that includes three behaviour change constructs of: capability, opportunity and motivation. Focus group and interview data were analysed thematically, and survey data descriptively. The survey response rate was 60% (420/702), and 12 focus groups (n = 96 nurses) and 24 interviews with senior staff were conducted. Capability barriers included beliefs that falls could not be prevented; and limited knowledge on falls prevention in patients with complex care needs (e.g. cognitive impairment). Capability enablers included education and training, particularly face to face case study based approaches. Lack of resources was identified as an opportunity barrier. Leadership, champions and using data to drive practice change were recognised as opportunity enablers. Motivation barriers included complacency and lack of ownership in falls prevention efforts. Motivation enablers included senior staff articulating clear goals and a commitment to falls prevention; and use of reminders, audits and feedback. The information gained from this study suggests that regular practical face-to-face education and training for nurses; provision of equipment; audit, reminders and feedback; leadership and champions; and the provision of falls data is key to successful falls prevention program implementation in acute hospitals

Barro-Gordon Revisited: Reputational Equilibria in a New Keynesian Model

The aim of this paper is to solve the inconsistency problem à la Barro and Gordon within a New Keynesian model and to derive time-consistent (stable) interest rate rules of Taylor-type. We find a multiplicity of stable rules. In contrast to the Kydland/Prescott-Barro/Gordon approach, implementing a monetary rule where the cost and benefit resulting from inconsistent policy coincide - which implies a net gain of inconsistent policy behavior equal to zero - is not optimal. Instead, the solution can be improved by moving into the time-consistent area where the net gain of inconsistent policy is negative. We moreover show that under a standard calibration, the standard Taylor rule is stable in the case of a cost-push shock as well as under simultaneous supply and demand shocks

A Global Fireball Observatory

The world's meteorite collections contain a very rich picture of what the early Solar System would have been made of, however the lack of spatial context with respect to their parent population for these samples is an issue. The asteroid population is equally as rich in surface mineralogies, and mapping these two populations (meteorites and asteroids) together is a major challenge for planetary science. Directly probing asteroids achieves this at a high cost. Observing meteorite falls and calculating their pre-atmospheric orbit on the other hand, is a cheaper way to approach the problem. The Global Fireball Observatory (GFO) collaboration was established in 2017 and brings together multiple institutions (from Australia, USA, Canada, Morocco, Saudi Arabia, the UK, and Argentina) to maximise the area for fireball observation time and therefore meteorite recoveries. The members have a choice to operate independently, but they can also choose to work in a fully collaborative manner with other GFO partners. This efficient approach leverages the experience gained from the Desert Fireball Network (DFN) pathfinder project in Australia. The state-of-the art technology (DFN camera systems and data reduction) and experience of the support teams is shared between all partners, freeing up time for science investigations and meteorite searching. With all networks combined together, the GFO collaboration already covers 0.6% of the Earth's surface for meteorite recovery as of mid-2019, and aims to reach 2% in the early 2020s. We estimate that after 5 years of operation, the GFO will have observed a fireball from virtually every meteorite type. This combined effort will bring new, fresh, extra-terrestrial material to the labs, yielding new insights about the formation of the Solar System.Comment: Accepted in PSS. 19 pages, 9 figure