Soule\u27s manual on auditing, suggestions to auditors, receivers and liquidators, and on points on higher and expert accounting; Manual on auditing, suggestions to auditors, receivers and liquidators, and on points on higher and expert accounting

The following Manual on Auditing is presented to aid in disseminating, in an economical form, knowledge which is of practical interest to all Book-keepers and to all Business Aspirants. A thorough knowledge of Auditing is a crown of honor, and it should be worn by all who hope to achieve victory in their manifold contests for fortune and fame on the fields of Business. The work here given, though brief, will, it is believed, be of service to thousands of book-keepers and business men, who have not heretofore had an opportunity to study the subject, for want of books treating thereof. The author\u27s large work, the New Science and Practice of Accounts, which combines this subject with Higher and Expert Accounting, Joint Stock Company Book-keeping, and Complex Adjustments in Corporation Accounting, is too expensive to be possessed by many who need this knowledge, and hence these few pages are presented, at a small cost. Indulging the hope that the work may be of some service to the aspiring lover and learner of Auditing and Accounting, the author submits it to the business public with his professional greetings

The success-index: an alternative approach to the h-index for evaluating an individual's research output

Among the most recent bibliometric indicators for normalizing the differences among fields of science in terms of citation behaviour, Kosmulski (J Informetr 5(3):481-485, 2011) proposed the NSP (number of successful paper) index. According to the authors, NSP deserves much attention for its great simplicity and immediate meaning— equivalent to those of the h-index—while it has the disadvantage of being prone to manipulation and not very efficient in terms of statistical significance. In the first part of the paper, we introduce the success-index, aimed at reducing the NSP-index's limitations, although requiring more computing effort. Next, we present a detailed analysis of the success-index from the point of view of its operational properties and a comparison with the h-index's ones. Particularly interesting is the examination of the success-index scale of measurement, which is much richer than the h-index's. This makes success-index much more versatile for different types of analysis—e.g., (cross-field) comparisons of the scientific output of (1) individual researchers, (2) researchers with different seniority, (3) research institutions of different size, (4) scientific journals, etc

An assessment of the quality of care given to, and hygiene on patients at a teaching hospital in Namibia

An assessment was done during 1991 to evaluate the quality of care with regard to mouth hygiene rendered to patients in a teaching hospital in Namibia. The sample was drawn from nine wards. By means of a type of quota sampling, the patients were categorised as dependent, interdependent or independent. The nursing process was used as a framework for the study. From the assessment it became evident that no policies existed with regard to oral hygiene. Planning was not in every case based on assessment, and it seemed that when planning(s) were done, it was not always implemented. Record keeping was the aspect most poorly attended to

Quasar Luminosity Functions from Joint Evolution of Black Holes and Host Galaxies

We show that our previously proposed anti-hierarchical baryon collapse scenario for the joint evolution of black holes and host galaxies predicts quasar luminosity functions at redshifts 1.5<z<6 and local properties in nice agreement with observations. In our model the quasar activity marks and originates the transition between an earlier phase of violent and heavily dust-enshrouded starburst activity promoting rapid black hole growth, and a later phase of almost passive evolution; the former is traced by the submillimeter-selected sources, while the latter accounts for the high number density of massive galaxies at substantial redshifts z>1.5, the population of Extremely Red Objects, and the properties of local ellipticals.Comment: 15 pages, 8 figures, uses REVTeX 4 + emulateapj.cls and apjfonts.sty. Version revised following referee's comments. Accepted on Ap

Heat to Electricity Conversion by a Graphene Stripe with Heavy Chiral Fermions

A conversion of thermal energy into electricity is considered in the electrically polarized graphene stripes with zigzag edges where the heavy chiral fermion (HCF) states are formed. The stripes are characterized by a high electric conductance Ge and by a significant Seebeck coefficient S. The electric current in the stripes is induced due to a non-equilibrium thermal injection of "hot" electrons. This thermoelectric generation process might be utilized for building of thermoelectric generators with an exceptionally high figure of merit Z{\delta}T \simeq 100 >> 1 and with an appreciable electric power densities \sim 1 MW/cm2.Comment: 8 pages, 3 figure

Measuring Temperature Gradients over Nanometer Length Scales

When a quantum dot is subjected to a thermal gradient, the temperature of electrons entering the dot can be determined from the dot's thermocurrent if the conductance spectrum and background temperature are known. We demonstrate this technique by measuring the temperature difference across a 15 nm quantum dot embedded in a nanowire. This technique can be used when the dot's energy states are separated by many kT and will enable future quantitative investigations of electron-phonon interaction, nonlinear thermoelectric effects, and the effciency of thermoelectric energy conversion in quantum dots.Comment: 6 pages, 5 figure

Elastic energy of polyhedral bilayer vesicles

In recent experiments [M. Dubois, B. Dem\'e, T. Gulik-Krzywicki, J.-C. Dedieu, C. Vautrin, S. D\'esert, E. Perez, and T. Zemb, Nature (London) Vol. 411, 672 (2001)] the spontaneous formation of hollow bilayer vesicles with polyhedral symmetry has been observed. On the basis of the experimental phenomenology it was suggested [M. Dubois, V. Lizunov, A. Meister, T. Gulik-Krzywicki, J. M. Verbavatz, E. Perez, J. Zimmerberg, and T. Zemb, Proc. Natl. Acad. Sci. U.S.A. Vol. 101, 15082 (2004)] that the mechanism for the formation of bilayer polyhedra is minimization of elastic bending energy. Motivated by these experiments, we study the elastic bending energy of polyhedral bilayer vesicles. In agreement with experiments, and provided that excess amphiphiles exhibiting spontaneous curvature are present in sufficient quantity, we find that polyhedral bilayer vesicles can indeed be energetically favorable compared to spherical bilayer vesicles. Consistent with experimental observations we also find that the bending energy associated with the vertices of bilayer polyhedra can be locally reduced through the formation of pores. However, the stabilization of polyhedral bilayer vesicles over spherical bilayer vesicles relies crucially on molecular segregation of excess amphiphiles along the ridges rather than the vertices of bilayer polyhedra. Furthermore, our analysis implies that, contrary to what has been suggested on the basis of experiments, the icosahedron does not minimize elastic bending energy among arbitrary polyhedral shapes and sizes. Instead, we find that, for large polyhedron sizes, the snub dodecahedron and the snub cube both have lower total bending energies than the icosahedron

Spatial and Temporal Dust Source Variability in Northern China Identified Using Advanced Remote Sensing Analysis

The aim of this research is to provide a detailed characterization of spatial patterns and temporal trends in the regional and local dust source areas within the desert of the Alashan Prefecture (Inner Mongolia, China). This problem was approached through multi-scale remote sensing analysis of vegetation changes. The primary requirements for this regional analysis are high spatial and spectral resolution data, accurate spectral calibration and good temporal resolution with a suitable temporal baseline. Landsat analysis and field validation along with the low spatial resolution classifications from MODIS and AVHRR are combined to provide a reliable characterization of the different potential dust-producing sources. The representation of intra-annual and inter-annual Normalized Difference Vegetation Index (NDVI) trend to assess land cover discrimination for mapping potential dust source using MODIS and AVHRR at larger scale is enhanced by Landsat Spectral Mixing Analysis (SMA). The combined methodology is to determine the extent to which Landsat can distinguish important soils types in order to better understand how soil reflectance behaves at seasonal and inter-annual timescales. As a final result mapping soil surface properties using SMA is representative of responses of different land and soil cover previously identified by NDVI trend. The results could be used in dust emission models even if they are not reflecting aggregate formation, soil stability or particle coatings showing to be critical for accurately represent dust source over different regional and local emitting areas

Realization of the farad from the dc quantum Hall effect with digitally-assisted impedance bridges

A new traceability chain for the derivation of the farad from dc quantum Hall effect has been implemented at INRIM. Main components of the chain are two new coaxial transformer bridges: a resistance ratio bridge, and a quadrature bridge, both operating at 1541 Hz. The bridges are energized and controlled with a polyphase direct-digital-synthesizer, which permits to achieve both main and auxiliary equilibria in an automated way; the bridges and do not include any variable inductive divider or variable impedance box. The relative uncertainty in the realization of the farad, at the level of 1000 pF, is estimated to be 64E-9. A first verification of the realization is given by a comparison with the maintained national capacitance standard, where an agreement between measurements within their relative combined uncertainty of 420E-9 is obtained.Comment: 15 pages, 11 figures, 3 table