Effect of discontinuities in surface catalytic activity on laminar heat transfer in arc-heated nitrogen streams

Discontinuity effects in surface catalytic activity on laminar heat transfer in arc heated nitrogen stream

Reporting treasury stock as an asset: Law, logic, and economic substance

This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic logical objection to asset analysis is found to be compelling. Contemporary challenges to prevailing doctrine in terms of economic substance, enjoying distinguished lineage from the earlier era, are recast as attractive recording and disclosure proposals. An auxiliary theme is the changing nature of relevant objection of legalism. Sources include Hatfield, Esquerre, Montgomery, Paton, Kohler, and (of particular note) Sunley, and current analysts Allan Young and Beatrice Melcher

America\u27s earliest recorded text in accounting: Sarjeant\u27s 1789 book

In 1789, seven years before the text developed by pioneer American [accounting] author William Mitchell appeared, Thomas Sarjeant of Philadelphia published An Introduction to the Counting House. It was a concise and able expression of a long mercantile bookkeeping tradition destined to result in later American texts. A mathematics teacher in England and a Philadelphia academy, Sarjeant also contributed works on commercial arithmetic

Foreword to C.C. Marshs 1835 lecture on the study of book-keeping, with a balance sheet

Previts and Sheldahl have suggested] that Marshs Science of Double-Entry Book-Keeping, originating in 1830, marked an important early step in a long transition from traditional merchants accounts toward an accounting system better suited to an emerging industrial and corporate economy. The essay that follows presents in concise form the bookkeeping analysis of Marsh\u27s Science [1830]. The basic thrust is a plea for simplicity in accounting exposition, and thence instruction

Description, objectivity, and a robust pluralism: A reply to Fleischman and Tyson; Point/Counterpoint

If more than welcome in intent, Fleischman and Tyson\u27s article Archival Researchers: An Endangered Species? [1997] prompted for me another question, With friends like this, . . . ?. It is a sad commentary on our field if their contributions are so apt to be minimalized that it may embarras[s] mainly descriptive accounting historians [Fleischman and Tyson (F&T), 1997, pp. 102, 102 fn.] to be so cited. It is probably not coincidental that other accounting scholars are likely to deem historical study more intellectual the more it is interpretive in a mode intellectualist. In any case, as an unembarrassed predominantly descriptive author I challenge the assumptions made that we as a class have a [less] theoretical bent than other historians and (by declared relativists) are prone to overstating the objectiv[ity] of our work [F&T, 1997, pp. 97, 102 (quoted)]. Follow-up conciliatory remarks [F&T, 1997, pp. 103-105] do not offset a gratuitous depreciation that has more broadly infected express Accounting Historians Journal (AHJ) editorial policy

Discourse, Documents, and Counter-Discipline: Michel Foucault’s Ethics and the Practice of Writing

Michel Foucault spent the last years of his life in an investigation of ancient ethical practices. The practices can be summarized in one phrase: the care of the self. Although this investigation grows out of Foucault’s interest in biopolitics and sexuality, and is ostensibly a continuation of his History of Sexuality project, it nonetheless reconfigures that project and adds to it the dimension of subjectivity. It therefore presents a challenge to Foucault scholarship. Broadly speaking, critics have taken Foucault’s ethical turn to signify either a retreat from politics or a historical investigation of how ancient people internalized social possibilities. I argue that Foucault’s ethics ought to be understood as ethical and not merely historical. That is, in writing about ancient ethics, Foucault hoped to suggest ways in which we might live in modernity. Yet I argue that his ethics do not amount to a solipsistic retreat from the social. Rather, the care of the self, or how the subject relates to itself, is intimately bound up with the workings of power and discourse. Subjective transformation brings about discursive and institutional transformation as well. To make my case, I focus on the practice of writing. Foucault made the practice of writing, its effects and possibilities, a theme throughout his career. Writing is obviously discursive insofar as it forms and transforms statements. In the form of documentation, writing is also an important technology of power. Where the care of the self is concerned, writing plays an important role in opening the self to knowledge of itself, and in working toward ethical goals with others. I argue that something like ancient self-writing is possible in modernity, and that it would effectively turn a technology of power against itself. For this reason, self-writing is counter-disciplinary. Taking the self as it emerges from discourse and power, self-writing works toward new social possibilities

Molecular Dynamics on a Model for Nascent High-Density Lipoprotein: Role of Salt Bridges

AbstractThe results of an all-atom molecular dynamics simulation on a discoidal complex made of 1-palmitoyl-2-oleoyl-sn-glycero-3-phosphocholine (POPC) and a synthetic α-helical 18-mer peptide with an apolipoprotein-like charge distribution are presented. The system consists of 12 acetyl-18A-amide (Ac-18A-NH2) (Anantharamaiah et al., 1985. J. Biol. Chem. 260:10248–10255) molecules and 20 molecules of POPC in a bilayer, 10 in each leaflet, solvated in a sphere of water for a total of 28,522 atoms. The peptide molecules are oriented with their long axes normal to the bilayer (the “picket fence” orientation). This system is analogous to complexes formed in nascent high-density lipoprotein and to Ac-18A-NH2/phospholipid complexes observed experimentally. The simulation extended over 700ps, with the last 493ps used for analysis. The symmetry of this system allows for averaging over different helices to improve sampling, while maintaining explicit all-atom representation of all peptides. The complex is stable on the simulated time scale. Several possible salt bridges between and within helices were studied. A few salt bridge formations and disruptions were observed. Salt bridges provide specificity in interhelical interactions

Aids in the Differential Diagnosis of Baby Pig Scours

Baby pig scours is one of the main causes of economic loss to the swine industry. not only are many pigs lost, but mainly are stunted if they do recover. Differentiation between the between the various causes is essential to save the owner\u27s money and the veterinarian\u27s time

Factors affecting ethical judgement of South African chartered accountants

The start of the twenty-first century was marred by a spate of company collapses that involved fraudulent accounting activity. In many cases, company executives, many of whom belonged to the accounting profession, perpetrated the fraud. As a result, internationally, the accounting profession has suffered an enormous loss of goodwill, and its reputation as a profession with integrity has been severely harmed. Accounting professionals are no longer accorded the high regard they commanded in the past. The consequences for the profession have been far-reaching: accounting now faces a long, uphill battle to restore its reputation and to regain the trust of the international business community. This study replicates two famous international studies in the South African context. The focus of the study was to establish whether factors such as the Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA), the corporate ethical environment and their age influence the ethical judgement of individual accountants. The first such study was conducted in the United States of America (USA), and it was followed by similar research in Turkey. The results of these two studies suggested very different factors that could influence accountants' ethical judgement. The study reported in this article investigated South African chartered accountants; and its results were similar to those obtained in the US study