The Structure and Implications of the Three Dimensional Double Entry Accounting System

The essence of the Statement of cash flows required by FASB's Statement of financial accounting standards No. 95 in 1987 is the cash basis statement of changes in a financial position, because it must show the reconciliation between net income and CFO (Cash flow from operations) in the main body or in the footnote of the statement. The year 1987 when the new basic financial statement appeared was the starting point from which the effort should be made to formulate new conceptual framework of financial accounting that accommodates three basic financial statements: the Balance sheet, Income statement, and the Statement of cash flows. However, little argument has been aroused toward this direction in the U. S. It is mainly because the traditional and conventional double entry bookkeeping system that is designed to prepare only the Balance sheet and the Income statements are deeply rooted to the conventional accounting philosophy. This system can be called "two dimensional accounting system", one dimension for the Balance sheet and another dimension for the Income statement. What we need now is to construct an accounting system that can produce all three basic financial statement at the same time. Such a system can be called "three dimensional double entry accounting system", and will be demonstrated in this paper. This 3 D accounting system can provide underlying basis for the Statement of cash flows as the basic financial statement, in terms of the system of accounts as well as the conceptual structure

A new auxin-like active substance from chestnut crown gall

【要旨】1)クリの木Castanea conataにつくクリタマバチQryocosmus kuriphilusは，芽の正常な発育を阻害し，枝に虫えい（虫こぶ）を形成する.我々は，芽の肥大を引きおこす原因となる植物生長物質を見い出すために実験を進めた.2)虫えいには，ラミナジョイントテストによって，強いオーキシン活性物質が含まれている事を見い出した.SubstanceIと名づけられたこの物質は，色々なクロマトグラフを用いて無色・半固体状のものとして単離された.3)SubstanceIのオーキシン活性は，ラミナジョイント試験で，インドール酢酸の100倍であった.SubstanceIのNMRスペクトルは，インドール核の水素原子である事を示す領域に，シグナルがなくインドール核の存在を検出するEHRLICH試薬およびSALKOWSKY試薬に陰性であり，SubstanceIはインドール化合物でないと考えられた.4)クリタマバチ虫えい形成のメカニズムを化学的に解明することや，植物中に非インドール系オーキシンが存在するかどうかという古くからの疑問に関連し，SubstanceIは，興味深い

Obtaining Repetitive Actions for Genetic Programming with Multiple Trees

AbstractThis paper proposes a method to improve genetic programming with multiple trees (GPCN). An individual in GPCN comprises multiple trees, and each tree has a number P that indicates the number of repetitive actions based on the tree. In previous work, a method for updating the number P has been proposed to obtain P suitable to the tree in evolution. However, in the method efficiency becomes worse as the range of P becomes wider. In order to solve the problem, in this study, two methods are proposed: inheriting the number P of a tree from an excellent individual and using mutation for preventing the number P from being into a local optimum. Additionally, a method to eliminate trees consisting of a single terminal node is proposed