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

Human cardiac progenitor cell grafts as unrestricted source of supernumerary cardiac cells in healthy murine hearts

Human heart harbors a population of resident progenitor cells that can be isolated by stem cell antigen-1 antibody and expanded in culture. These cells can differentiate into cardiomyocytes in vitro and contribute to cardiac regeneration in vivo. However, when directly injected as single cell suspension, less than 1%-5% survive and differentiate. Among the major causes of this failure are the distressing protocols used to culture in vitro and implant progenitor cells into damaged hearts. Human cardiac progenitors obtained from the auricles of patients were cultured as scaffoldless engineered tissues fabricated using temperature-responsive surfaces. In the engineered tissue, progenitor cells established proper three-dimensional intercellular relationships and were embedded in self-produced extracellular matrix preserving their phenotype and multipotency in the absence of significant apoptosis. After engineered tissues were leant on visceral pericardium, a number of cells migrated into the murine myocardium and in the vascular walls, where they integrated in the respective textures. The study demonstrates the suitability of such an approach to deliver stem cells to the myocardium. Interestingly, the successful delivery of cells in murine healthy hearts suggests that myocardium displays a continued cell cupidity that is strictly regulated by the limited release of progenitor cells by the adopted source. When an unregulated cell source is added to the system, cells are delivered to the myocardium. The exploitation of this novel concept may pave the way to the setup of new protocols in cardiac cell therapy. STEM CELLS 2011;29:2051-206

Line tunable TEA CO2 laser using SFUR configuration

Submitted to Optics CommunicationSIGLEITItal

Applicazione della tecnica LIF alle antiche ceramiche umbre e agli affreschi

Consiglio Nazionale delle Ricerche - Biblioteca Centrale - P.le Aldo Moro, 7 Rome / CNR - Consiglio Nazionale delle RichercheSIGLEITItal

Report of the first Lasfleur field campaign for remote sensing of vegetation health: ENEA contribution

Consiglio Nazionale delle Ricerche (CNR). Biblioteca Centrale / CNR - Consiglio Nazionale delle RichercheSIGLEITItal