Dual Practice of Law and Accountancy: A Lawyer’s Paradox

If a man is qualified both as a lawyer and as a certified public accountant, is there any reason to prohibit him from practicing both professions at the same time? The Professional Ethics Committee of the ABA thinks so, but the author of this article, a lawyer-CPA himself, strongly disagrees. He argues that the Committee\u27s position is not in the public interest, not a proper interpretation of the Canons of Ethics, and perhaps even unconstitutional

An investigation of the information propagation and entropy transport aspects of Stirling machine numerical simulation

Aspects of the information propagation modeling behavior of integral machine computer simulation programs are investigated in terms of a transmission line. In particular, the effects of pressure-linking and temporal integration algorithms on the amplitude ratio and phase angle predictions are compared against experimental and closed-form analytic data. It is concluded that the discretized, first order conservation balances may not be adequate for modeling information propagation effects at characteristic numbers less than about 24. An entropy transport equation suitable for generalized use in Stirling machine simulation is developed. The equation is evaluated by including it in a simulation of an incompressible oscillating flow apparatus designed to demonstrate the effect of flow oscillations on the enhancement of thermal diffusion. Numerical false diffusion is found to be a major factor inhibiting validation of the simulation predictions with experimental and closed-form analytic data. A generalized false diffusion correction algorithm is developed which allows the numerical results to match their analytic counterparts. Under these conditions, the simulation yields entropy predictions which satisfy Clausius' inequality

The significance of SNODENT

SNODENT is a dental diagnostic vocabulary incompletely integrated in SNOMED-CT. Nevertheless, SNODENT could become the de facto standard for dental diagnostic coding. SNODENT's manageable size, the fact that it is administratively self-contained, and relates to a well-understood domain provides valuable opportunities to formulate and test, in controlled experiments, a series of hypothesis concerning diagnostic systems. Of particular interest are questions related to establishing appropriate quality assurance methods for its optimal level of detail in content, its ontological structure, its construction and maintenance. This paper builds on previous–software-based methodologies designed to assess the quality of SNOMED-CT. When applied to SNODENT several deficiencies were uncovered. 9.52% of SNODENT terms point to concepts in SNOMED-CT that have some problem. 18.53% of SNODENT terms point to SNOMED-CT concepts do not have, in SNOMED, the term used by SNODENT. Other findings include the absence of a clear specification of the exact relationship between a term and a termcode in SNODENT and the improper assignment of the same termcode to terms with significantly different meanings. An analysis of the way in which SNODENT is structurally integrated into SNOMED resulted in the generation of 1081 new termcodes reflecting entities not present in the SNOMED tables but required by SNOMED's own description logic based classification principles. Our results show that SNODENT requires considerable enhancements in content, quality of coding, quality of ontological structure and the manner in which it is integrated and aligned with SNOMED. We believe that methods for the analysis of the quality of diagnostic coding systems must be developed and employed if such systems are to be used effectively in both clinical practice and clinical research

Guest editorial: On writing for the journal; On writing for the journal

Reading and assessing a large number of manuscripts, essays, papers and dissertations over a considerable number of years, I have formed a few notions of what I regard as their desirable and undesirable features. These I offer here in the hope that they may help authors to attract the goodwill and gratitude of the editors to whom they submit their efforts

Reflections upon a few pages of Cronhelm

Many years ago I was fortunate enough to acquire a copy of Cronhelm\u27s Bookkeeping, published in 1818, and on reading some parts of it again recently I noticed one or two points that I felt should be shared with others. Perhaps somebody has already raised them, but, if so, I am not aware of it

Do you know?

Prof. Goldberg seeks information on Stephen W. Gilman

A.A. Fitzgerald on the Principles of Accounting

In Australia, Adolf Alexander Fitzgerald (1890-1969) was the outstanding accounting figure of his time. Practitioner, academic, lecturer, writer and editor, researcher, advisor to governments and active participant in many economic, financial and accounting issues, office-bearer in professional and cultural organizations, member and, in several cases, chairman of governmental bodies, director of companies; all these were part of his life and its achievements

More on the question of whether accounting antedated writing

Among the many interesting items that appear in The Accounting Historians Notebook, the question in the Spring issue, Did Accounting Antedate Writing? was of particular interest to me