Market for Luca Pacioli\u27s Summa Arithmetica

This paper looks at an aspect of Luca Pacioli and his Summa Arithmetica that has not previously been explored in detail the market for which he wrote the book. In order to do so, it follows a path identified by two clues in the bookkeeping treatise as to the nature of this market that modern eyes, unaware of how life was in late 15th century Italy, have missed. After discussing the curriculum taught in schools at that time, this paper considers a range of possible markets for which the book may have been written. The paper concludes that it was written primarily for, and sold mainly to, merchants who used the book as a reference text, as a source of pleasure from the mathematical puzzles it contained, and as an aid for the education of their sons

Pacioli\u27s forgotten book: The Merchant\u27s Ricordanze

Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze. Record books of this name were typical of Tuscany and, when such books were first used in Tuscany, businessmen began to use them also as a form of personal diary and autobiographical record. Others not in business followed suit and maintained purely personal biographical diaries of the same name. For those in business, the Ricordanze thus developed into a hybrid: partly autobiography and personal and, partly, a place to record matters relating to his business, including details of transactions and of other matters he did not wish to forget, such as promises, obligations, and conditional agreements. As revealed in the Datini archives for the 14th and 15th centuries, use of a Ricordanze for this purpose was discontinued in the accounting system and the book was replaced with another called a Memoriale, which contained details of all business transactions. By the time Pacioli wrote the first published description of double entry bookkeeping, the Memoriale was identified as one of the three principal account books of that system. The others were the Giornale [journal] and the Quaderno [ledger]. However, largely unnoticed by accounting scholars, towards the end of his treatise, Pacioli also describes another book that merchants would be wise to keep\u27: a Ricordanze. Not a personal Ricordanze nor a hybrid personal plus business Ricordanze, nor a version of a Memoriale. Pacioli,s Ricordanze was intended to serve a very specific purpose: it was a book dedicated to maintaining a record of things that should not be forgotten. As such, it was intended to provide an extra layer of managerial control over the affairs of the merchant beyond that provided by the double entry system. This paper considers the role of Pacioli\u27s Ricordanze, of the records that may be maintained within it, discusses the merits of maintaining a record book of this type, and questions why such a clearly useful device does not appear to have been adopted even though it was described in the same treatise which led to the universal adoption of double entry bookkeeping

The Multifragmentation Freeze--Out Volume in Heavy Ion Collisions

The reduced velocity correlation function for fragments from the reaction Fe + Au at 100 A~MeV bombarding energy is investigated using the dynamical--statistical approach QMD+SMM and compared to experimental data to extract the Freeze--Out volume assuming simultaneous multifragmentation.Comment: 8 pages; 3 uuencoded figures available with figures command, LateX, UCRL-J-1157

Generation of Intrinsic Vibrational Gap Modes in Three-Dimensional Ionic Crystals

The existence of anharmonic localization of lattice vibrations in a perfect 3-D diatomic ionic crystal is established for the rigid-ion model by molecular dynamics simulations. For a realistic set of NaI potential parameters, an intrinsic localized gap mode vibrating in the [111] direction is observed for fcc and zinc blende lattices. An axial elastic distortion is an integral feature of this mode which forms more readily for the zinc blende than for the fcc structure. Molecular dynamics simulations verify that in each structure this localized mode may be stable for at least 200 cycles.Comment: 5 pages, 4 figures, RevTeX, using epsf.sty. To be published in Phys. Rev. B. Also available at http://www.msc.cornell.edu/~kiselev

Accounting students' IT applicaton skills over a 10-year period

This paper reports on the changing nature of a range of information technology (IT) application skills that students declare on entering an accounting degree over the period from 1996 to 2006. Accounting educators need to be aware of the IT skills students bring with them to university because of the implications this has for learning and teaching within the discipline and the importance of both general and specific IT skills within the practice and craft of accounting. Additionally, IT skills constitute a significant element within the portfolio of employability skills that are increasingly demanded by employers and emphasized within the overall Higher Education (HE) agenda. The analysis of students' reported IT application skills on entry to university, across a range of the most relevant areas of IT use in accounting, suggest that their skills have continued to improve over time. However, there are significant differential patterns of change through the years and within cohorts. The paper addresses the generalizability of these findings and discusses the implications of these factors for accounting educators, including the importance of recognising the differences that are potentially masked by the general increase in skills; the need for further research into the changing nature, and implications, of the gender gap in entrants' IT application skills; and the low levels of entrants' spreadsheet and database skills that are a cause for concern

First Measurements of Deuterium-Tritium and Deuterium-Deuterium Fusion Reaction Yields in Ignition-Scalable Direct-Drive Implosions

The deuterium-tritium (D-T) and deuterium-deuterium neutron yield ratio in cryogenic inertial confinement fusion (ICF) experiments is used to examine multifluid effects, traditionally not included in ICF modeling. This ratio has been measured for ignition-scalable direct-drive cryogenic DT implosions at the Omega Laser Facility [T. R. Boehly et al., Opt. Commun. 133, 495 (1997)] using a high-dynamic-range neutron time-of-flight spectrometer. The experimentally inferred yield ratio is consistent with both the calculated values of the nuclear reaction rates and the measured preshot target-fuel composition. These observations indicate that the physical mechanisms that have been proposed to alter the fuel composition, such as species separation of the hydrogen isotopes [D. T. Casey et al., Phys. Rev. Lett. 108, 075002 (2012)], are not significant during the period of peak neutron production in ignition-scalable cryogenic direct-drive DT implosions

Landau Analog Levels for Dipoles in the Noncommutative Space and Phase Space

In the present contribution we investigate the Landau analog energy quantization for neutral particles, that possesses a nonzero permanent magnetic and electric dipole moments, in the presence of an homogeneous electric and magnetic external fields in the context of the noncommutative quantum mechanics. Also, we analyze the Landau--Aharonov--Casher and Landau--He--McKellar--Wilkens quantization due to noncommutative quantum dynamics of magnetic and electric dipoles in the presence of an external electric and magnetic fields and the energy spectrum and the eigenfunctions are obtained. Furthermore, we have analyzed Landau quantization analogs in the noncommutative phase space, and we obtain also the energy spectrum and the eigenfunctions in this context.Comment: 20 pages, references adde

Measurement of the electron electric dipole moment using YbF molecules

The most sensitive measurements of the electron electric dipole moment d_e have previously been made using heavy atoms. Heavy polar molecules offer a greater sensitivity to d_e because the interaction energy to be measured is typically 10^3 times larger than in a heavy atom. We report the first measurement of this kind, for which we have used the molecule YbF. Together, the large interaction energy and the strong tensor polarizability of the molecule make our experiment essentially free of the systematic errors that currently limit d_e measurements in atoms. Our first result d_e = (- 0.2 \pm 3.2) x 10^-26 e.cm is less sensitive than the best atom measurement, but is limited only by counting statistics and demonstrates the power of the method.Comment: 4 pages, 4 figures. v2. Minor corrections and clarifications made in response to referee comment

Dynamical Properties and Plasmon Dispersion of a Weakly Degenerate Correlated One-Component Plasma

Classical Molecular Dynamics (MD) simulations for a one-component plasma (OCP) are presented. Quantum effects are included in the form of the Kelbg potential. Results for the dynamical structure factor are compared with the Vlasov and RPA (random phase approximation) theories. The influence of the coupling parameter $\Gamma$, degeneracy parameter $\rho \Lambda^3$ and the form of the pair interaction on the optical plasmon dispersion is investigated. An improved analytical approximation for the dispersion of Langmuir waves is presented.Comment: 23 pages, includes 7 ps/eps-figures and 2 table