Accounting procedures and techniques in the late eighteen hundreds

Upon browsing through a stack of books at a used book sale, I came upon the New Bryant & Stratton Counting-House Book-Keeping, copyright 1878. Out of curiosity, I purchased this book and placed it on my bookshelf for future reference. The textbook was written by Silas Packard for use in the curriculum of the chain of Bryant and Stratton Business Colleges. It was a revision of Bryant and Stratton\u27s Counting-House Book-Keeping, first published in 1863. The curriculum of the college was designed to educate students in the field of Office Practices. Science of Accounts was the title of the core program, which included the following courses: bookkeeping, business law, commercial arithmetic, practical penmanship, and business correspondence (Quinney). I would like to share my findings on the accounting procedures and techniques used to instruct students of that period. In so doing, I will present a problem illustrating the accounting methods utilized at that time. It will be shown that certain procedures then in use differ substantially from those required by current Generally Accepted Accounting Principles (GAAP)

Accounting for the operations of a turn-of-the-century school district

For a number of years I have been interested in the local history of the state of Rhode Island. Over that time I have collected many books, pamphlets, and other sources of information. Upon browsing one day in a used bookstore, I came upon some papers. To my surprise and delight, this material included several reports by the Trustee of School District Number Fifteen in the town of Johnston, Rhode Island. The reports, which I purchased at a reasonable price, were for the fiscal years ended April 29, 1891, 1892, and 1895. I also remembered that I had, at one time or another, purchased a school manual used by officers of the public schools of the state of Rhode Island. I thought that it would be interesting to review the duties of the trustee and observe, through his annual report to the town committee, how he discharged these duties

Anatomy of a 1930\u27s master of science in business administration program

This article deals with the curriculum of universities of the day. However, what was a post-graduate course leading to the degree unique about the Bryant-Stratton program of Master of Science in Business was that the student could earn his/her Administration offered by Bryant-Stratton degree in one year. A quotation from the College, Providence, Rhode Island in the catalogue emphasized this point, Because early 1930\u27s. My interest in researching this it insures (the degree) the student a head topic is twofold. Firstly, Bryant-Stratton start of several years in climbing the rungs of College was the forerunner of Bryant College the ladder to success, the course is not a where I earned my Bachelors Degree in expense - but is a practical investment (Italics Business Administration with a major in included). accounting. I was unaware that the college The following gives an overview of the had a graduate school that many years ago. curriculum. The student was required to Secondly, I was curious as to the make-up of take a core set of courses and electives from a the program that was offered at that time, in major course of study selected from seven particular, any accounting courses that were groups. Below is a list of the core courses part of the curriculum

Reporting on the performance of an 1800\u27s employee incentive bonus plan

The Peace Dale Manufacturing Company, of Peace Dale, Rhode Island, operated during the 1800\u27s. Its product line included ladies\u27 shawls, gentlemen\u27s traveling mauds (robes), and shoe lastings (closely woven fabric for shoe uppers). In 1878, the company president, John N Hazard, established an employee incentive bonus plan, called the Plan on Cooperation

CO2 lidar system for atmospheric studies

A lidar facility using a TEA CO2 laser source is being developed at the ENEA Laboratories for Atmospheric Studies. The different subsystems and the proposed experimental activities are described

Tributyl[2-(trimethylsilyl)-prop-2-enyl]stannane: A Highly Efficient Reagent for the Allylation of Radicals

Allylation rates of radicals with tributyl[2-(trimethylsilyl)prop-2-enyl]stannane (2) have been compared with the ones of the (prop-2-enyl)stannane (3) and [2-(methyl)-prop-2-enyl]stannane (4). The Me3Si substituent showed a rate-accelerating effect (4.2:1 to 6.5:1) relative to the H-atom and the Me group for nucleophilic radicals. With electrophilic radicals, the Me group has a better rate accelerating effect than the Me3Si group. All these results can be understood by postulating a partially polarized transition state. The 1-substituted vinylsilanes which are produced by radical allylation with 2 have been converted by protiodesilylation and ozonolysis to alkenes and α-hydroxy ketones

An overview on the use of additives and preparation procedure in phase change materials for thermal energy storage with a focus on long term applications

In this review we aim at providing an up-to-date and comprehensive overview on the use of additives within selected Phase Change Materials (PCMs) from both an experimental and more theoretical perspective. Traditionally, mostly focusing on short-term thermal energy storage applications, the addition of (nano)fillers has been extensively studied to enhance unsatisfactory thermo-physical properties in PCMs, in order to overcome limiting aspects such as low thermal conductivity possibly leading to unacceptable long charging and/or discharging periods and inefficient heat-storage systems. On the other hand, here we focus on the most important PCMs for long-term thermal energy storage (i.e. spanning from classical solid-to-liquid to more recent solid-to-solid PCMs) and make an effort in shedding light on the role played not only by additives but also (and importantly) by additivation protocols on the resulting thermo-physical and stability properties. While introducing and connecting to general advantages related to additivation in classical PCMs for thermal energy storage, we discuss specifically the use of additives in sugar alcohols and sodium acetate trihydrate, as well as in novel emerging classes of PCMs capable of undergoing solid-to-solid transitions and showing promising features for long-term heat storage materials. We highlight outstanding issues in the use of additives for property enhancement in PCMs and expect that the present work can contribute to expand the current understanding and field of application of the less mature PCMs for thermal energy storage, especially as far as long term applications are concerned

Quantum Key Distribution With an Integrated Photonic Receiver

Photonic integrated circuits (PICs) are key in advancing quantum technologies for secure communications. They offer inherent stability, low losses and compactness compared to standard fiber-based and free-space systems. Our reasearch demonstrates PIC's effectivness in enhancing quantum communications, implementing a three-state BB84 protocol with decoy-state method. We employ an integrated receiver and superconducting nanowire single photon detectors (SNSPDs) to achieve technological advancements. One of the most notable results is the extraction of a secret key over a record-breaking 45 dB channel attenuation. Our results demonstrate a remarkable 220% boost in key rate compared to our prototype fiber-based receiver over a 10 dB channel attenuation. This improvement in the secret key rate (SKR) signifies the potential of integrated photonics to advance the field of quantum communication