656 research outputs found

    Threefold bookkeeping by Matthaus Schwarz

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    In 1518, when nothing but Paciolo\u27s Summa had been printed in the world of bookkeeping, Matth? Schwarz, who was a bookkeeper of the Fuggers, wrote a manuscript on bookkeeping known as Threefold Bookkeeping. This manuscript showed an illustration of three kinds of bookkeeping methods, of which the first and second methods aroused the most interest and research in ways of comparison with one another. This paper will attempt to show how the first and second methods are an integrated part of and incorporated into the third method of Threefold Bookkeeping system as a whole: and to exemplify the superiority that bookkeeping in practice has to bookkeeping in text

    Oldest German bookkeeping text

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    This article brings to light the neglected contribution of Grammateus, the author or Ayn New Kunstlich Buech (A New Skill Book) which, although basically a mathematics text, contained a section on bookkeeping in the style of Paciolo\u27s Summa. His work is analyzed to prove the technical competence and the historical nature of the bookkeeping system which he propounded. In order to substantiate the conclusions, the full translation of the first edition (1521) is included in modern English

    Studies on eosinophils in bone-marrow tissue culture of the human sternum Part 1. Observations on the behaviors of eosinophils in bone-marrow tissue culture of the sternum in patients with various eosinophilia

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    Of eosinophilias that we often encounter clinically, we selected two of the most representative ones, namely, hookworm diseae and bronchial astma, for our present sternal bone-marrow tissue culture, and studied the movement patterns and wandering capacity of eosinophils. As the results, even in those eosinophils that show no significant change other than the increase in number in ordinary stained-smear specimens of peripheral blood or bone marrow, it has been clarified that, when observed under living condition, they reveal a picture specific to individualistic behaviors according to diseases. Therefore, it can be assumed that in the pathologic condition what is known as eosinopilia not only eosinophils increase in number but also qualitative changes of eosinophlils specific to each disease are brought about, and consequently these specific changes are reflected on the movement patterns of the eosinophil.</p

    Studies on esinophils in bone-marrow tissue culture of the human sternum Part 2. Study on the causative factor of eosinophilia in hookworm disease by means of bone-marrow tissue culture with a special reference to the relationship with allergic reaction

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    From these results it is but natural to assume that the antigen-antibody reaction is involved in the phenomenon, eosinophilia. The antigen in this instance is the filtrate of hookworm emulsion, and the serum of hookworm disease as well as the bone marrow can be thought to contain the antibody. In any case, so long as the medium contains the serum or bone marrow or both of them obtained from the patient of hookworm disease, eosinophilia and the acceleration in the motility of eosinophils are brought about in the growth zone by addition of the filtrate of hookworm emulsion. Therfore, as for the mechanism inducing hookworm eosinophilia, it may by interpreted that the patient of hookworm disese is repeatedly sensitized by the antigen arising all probability from the metabolic products of hookworms or from the dead bodies of the worms; and producing the antibody in tissues and blood, thus the antigen-antibody reaction is elicited in vivo as long as hookworms live in the human body so that the increase in the mitosis and the acceration in the motility of eosinophils in the bone marrow are brought about with the resultant continuous discharge of a large quantity of eosinophils from the bone marrow parenchma into the sinusoids, there by inducing eosinophilia in the peripheral blood.</p

    Development of a loop-mediated Isothermal amplification assay for sensitive and rapid detection of Vibrio parahaemolyticus

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    <p>Abstract</p> <p>Background</p> <p><it>Vibrio parahaemolyticus </it>is a marine seafood-borne pathogen causing gastrointestinal disorders in humans. Thermostable direct hemolysin (TDH) and TDH-related hemolysin (TRH) are known as major virulence determinants of <it>V. parahaemolyticus</it>. Most <it>V. parahaemolyticus </it>isolates from the environment do not produce TDH or TRH. Total <it>V. parahaemolyticus </it>has been used as an indicator for control of seafood contamination toward prevention of infection. Detection of total <it>V. parahaemolyticus </it>using conventional culture- and biochemical-based assays is time-consuming and laborious, requiring more than three days. Thus, we developed a novel and highly specific loop-mediated isothermal amplification (LAMP) assay for the sensitive and rapid detection of <it>Vibrio parahaemolyticus</it>.</p> <p>Results</p> <p>The assay provided markedly more sensitive and rapid detection of <it>V. parahaemolyticus </it>strains than conventional biochemical and PCR assays. The assay correctly identified 143 <it>V. parahaemolyticus </it>strains, but did not detect 33 non-<it>parahaemolyticus Vibrio </it>and 56 non-<it>Vibrio </it>strains. Sensitivity of the LAMP assay for direct detection of <it>V. parahaemolyticus </it>in pure cultures and in spiked shrimp samples was 5.3 × 10<sup>2 </sup>CFU per ml/g (2.0 CFU per reaction). The sensitivity of the LAMP assay was 10-fold more sensitive than that of the conventional PCR assay. The LAMP assay was markedly faster, requiring for amplification 13–22 min in a single colony on TCBS agar from each of 143 <it>V. parahaemolyticus </it>strains and less than 35 min in spiked shrimp samples. The LAMP assay for detection of <it>V. parahaemolyticus </it>required less than 40 min in a single colony on thiosulfate citrate bile salt sucrose (TCBS) agar and 60 min in spiked shrimp samples from the beginning of DNA extraction to final determination.</p> <p>Conclusion</p> <p>The LAMP assay is a sensitive, rapid and simple tool for the detection of <it>V. parahaemolyticus </it>and will facilitate the surveillance for control of contamination of <it>V. parahaemolyticus </it>in seafood.</p

    Differential Scanning Calorimetric Studies on the Melting Behavior of Water in Stratum Corneum

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    The melting behavior of water in human stratum corneum (s. corneum) has been studied by sing differential scanning calorimetry (DSC) in the temperature range from -40° to 20°C. The DSC thermogram was analyzed in terms of the amount of about water and the melting temperature of water in s. corneum. Extraction of the s. corneum with the mixed solvent of chloroform: methanol (2:1, v/v) or 0.5% sodium dodecyl sulfate aqueous solution decreased the bound water content, whereas extraction with water did not change the bound water content. The melting temperature of water in the s. corneum was lowered as the water contents decreased. Extraction of the water-soluble components from the s. corneum increased the melting temperature of water when the water contents were constant. The results suggest that 20–30% of water in the s. corneum is bound water interacting strongly with the protein or lipids in the s. corneum, and the excess of water over the bound water content is unbound water solubilizing the water-soluble components such as amino acids and urea in the s. corneum. The thermodynamic theory for freezing-point depression is favourably applied to the melting temperature change of the unbound water, which implies that the water-soluble components are present as an aqueous solution in the s. corneum. Measurements of the melting-point depression of water in s. corneum provides us the quantitative information on the amount of water-soluble components in the s. corneum. This technique is a sensitive and useful tool to evaluate the hydration behavior of s. corneum
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