bluuebunny/crossref_metadata_2025 huggingface dataset:
EDWARD WILD: ADVOCATE OF SIMPLIFICATION AND AN ORGANISED PROFESSION IN COLONIAL AUSTRALIA
Authors: Carnegie Garry D. , Varker Scott A.
Published: June 2017

As far as can be established, Edward Wild's book, Bookkeeping by Double Entry Made Easy, was the second book on accounting to be published in Australia. Apart from the presentation of his simplified system of double entry bookkeeping, Wild advocated the establishment of an organised Australian accounting profession in his book. This paper examines the life and career of Wild and describes and analyses the content of his book. The book is placed within the local Victorian context. Possible influences on Wild's writing are examined and the possible influence of Wild on later developments in Australian accounting is addressed.
EARLY EFFORTS OF THE U.S. PUBLIC ACCOUNTING PROFESSION TO INVESTIGATE THE USE OF STATISTICAL SAMPLING
Authors: Tucker James J. , Lordi Frank C.
Published: June 2017

The study suggests that the AICPA's efforts to investigate the use of statistical sampling appear to have been catalyzed by the confluence of the growing dissatisfaction with the traditional approach to sampling and the widespread recognition of the benefits of statistical sampling which were being realized in other professions and in industry. The fact that large corporations had begun to use statistical sampling in accounting and auditing lent additional urgency to the need to address the issue. In addition, some doubted the tenability of traditional sampling if challenged in court by a statistician.

The study also examines the research efforts of the AICPA which include case studies, legal opinions, a review of the mathematical underpinning of statistical sampling, and the initiation of an interdisciplinary collaborative effort with the American Statistical Association. The research suggests that from the very beginning, the AICPA was most cognizant of the legal implications of statistical sampling and that the legal opinions obtained played a key role in the profession's eventual acceptance of this new technology. The study also indicates that the AICPA's research led it to reexamine basic auditing concepts and challenge existing standards.

The national CPA firms shared information regarding their individual in-house experimentation with statistical sampling which suggests that a spirit of collegial cooperation existed rather than competition-related secrecy. Lastly, the research demonstrates the importance of individual leadership in the profession's efforts to adopt new technology; here, the study provides a glimpse of two Accounting Hall of Fame members, Robert M. Trueblood and Oscar Gellein, and the first recipient of the Distinguished Service in Auditing Award, Kenneth W. Stringer, making one of their many professional contributions. The study suggests that without the strong leadership provided by these three individuals, the profession's adoption of this technology would have taken significantly longer.
A LABOR-BASED EXPLANATION FOR ACCOUNTING INNOVATION IN A LATE NINETEENTH CENTURY AMERICAN CORPORATION
Authors: Michael Rodney R. , Nelson Paul A.
Published: June 2017

In 1888, the Quincy Mining Company changed its payroll accounting practices. Although efficiency was almost certainly a contributing factor, the nature and timing of this accounting innovation cannot be fully explained by efficiency alone. Instead, this paper attributes the new procedures to the transformation of American labor that characterized the last part of the 19th century. It is argued that the accounting changes reflect a realignment of the organizational relationship between management and labor. Through a contextual examination of a 19th century accounting innovation, this paper provides insights to the social and cultural influences upon accounting processes.
THE FIRST WISCONSIN ACCOUNTANCY BILL: AN HISTORICAL PERSPECTIVE
Authors: Cross Joann Noe
Published: June 2017

Wisconsin's first attempt to pass legislation certifying accountants occurred in 1901, the beginning of the La Follette era. Overwhelmed by the issues of the day, this first bill died and another was not introduced until the incorporation of the Wisconsin Association of Accountants in 1905. Subsequent legislation failed to pass each year until 1913 when a bill was finally signed by Governor Francis McGovern. The details of these efforts hint at political rivalries and professional dedication. This paper attempts to relate not only the documentary history of these bills, but also to convey a sense of the underlying debates.
THE DEVELOPMENT OF TAXATION IN THE BIBLE: IMPROVEMENTS IN COUNTING, MEASUREMENT, AND COMPUTATION IN THE ANCIENT MIDDLE EAST
Authors: Jose Manuel L. , Moore Charles K.
Published: June 2017

This paper traces the development of five taxation types in the Bible — income taxes, property taxes, special assessment taxes, poll taxes (all direct taxes), and indirect taxes. The development of these taxes is discussed within the context of Israel's historical development. The impact of counting, measurement, and computation on the development of taxation is also considered.
LESSONS FOR POLICY MAKERS FROM THE HISTORY OF CONSUMPTION TAXES
Authors: Wells Steve C. , Flesher Tonya K.
Published: June 2017

A consumption-based tax system has attracted a variety of supporters, including proponents of tax simplification and policy makers in search of more or alternative revenue sources. Such a system could involve the use of a value-added tax (VAT) or a sales tax. Policy makers and legislators should consider the history of the background of the VAT. A cursory review of the development of sales taxes is presented as a background for the problems that might be encountered in adopting the VAT. This review of the historical development shows that there are numerous and complex issues requiring careful study.
KNOWING MORE AS KNOWING LESS? ALTERNATIVE HISTORIES OF COST AND MANAGEMENT ACCOUNTING IN THE U.S. AND THE U.K.
Authors: Hoskin Keith W. , Macve Richard H.
Published: June 2017

In attempting to understand the genesis and scope of modern cost and management accounting systems, accounting historians adopting what has been labeled a “Foucauldian” approach have been rewriting the history of key 18th and 19th century developments in the U.K. and U.S. through new evidence, new interpretation, and a refocusing of attention on familiar events. This is a “disciplinary” history which sees modern cost and management accounting as articulating a new kind of “expert disciplinary knowledge,” as well as exercising a “disciplinary power,” in the construction of a new human accountability. However, this “disciplinary” view has been challenged by more “economic rationalist” historians, e.g., Boyns and Edwards [1996] for the British Industrial Revolution and Tyson [1998] for the U.S., as being too narrowly concerned with labor control.

This paper takes up the gauntlet. It addresses the theoretical issues and seeks to clarify the import of the “disciplinary view” and its contribution to understanding how 19th century accounting practices shaped emerging managerial discourses, initially in the U.S. It argues that, until businesses adopted this new disciplinarity, there remained an absence of practices focused on calculating human performance, and accounting was not fully deployed to construct that system of “administrative coordination” [Chandler, 1977] which distinguishes modern management action and control.
BIBLICAL BASIS OF FORTY-YEAR GOODWILL AMORTIZATION
Authors: Nurnberg Hugo
Published: June 2017

Current U.S. GAAP mandates amortizing goodwill over no more than 40 years. Although many commentators suggest that 40 years is an arbitrary time span, there is a Biblical basis for 40-year amortization. The Bible refers to 40 years as the life of a generation. Since amortizing goodwill over no more than 40 years corresponds to amortizing it over no more than one generation of talented employees or customers, the process is not completely arbitrary
AN ARCHIVAL INVESTIGATION OF A LATE 19TH CENTURY ACCOUNTING INFORMATION SYSTEM: THE USE OF DECISION AIDS IN THE AMERICAN PRINTING INDUSTRY
Authors: Daniels Roger B. , Beeler Jesse
Published: June 2017

This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional accounting techniques and the cost accounting system into an intricate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises questions about the uniform costing movement in the American printing industry.
THE HISTORIAN AS AUDITOR: FACTS, JUDGMENTS AND EVIDENCE
Authors: Napier Christopher J.
Published: June 2017

Both history and auditing are “evidence-based” practices. Accounting historians, who may be skilled in audit as well as historical research, may have special insights into how sources provide evidence to support judgments and opinions. Considerations of evidence by theorists of history may be of relevance to theorists of auditing, and vice versa. The work in this area of recent historiographers Richard Evans, Keith Jenkins and Behan McCullagh is reviewed. McCullagh's claim that fairness as well as truth is central to making historical judgments is shown to resonate with the work of auditors and hence is of particular significance to historians of accounting.
PRIVATIZATION AND MANAGEMENT ACCOUNTING SYSTEMS CHANGE: THE CASE OF THE 19TH CENTURY SPANISH TOBACCO MONOPOLY
Authors: Macías Marta
Published: June 2017

This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a private-sector company. The switch to private-sector management generated a fundamental change in the demands made of the accounting system. As a result, double-entry bookkeeping and a new method of calculating costs were implemented. The paper discusses the motives behind the design of the new accounting system and its consequences using the framework provided by agency theory. It highlights the need to consider the role of the capital structure of the firm and the state as explanatory factors for both the parameters and uses of cost accounting information.
ACCOUNTABILITY AND FINANCIAL CONTROL AS ‘PATRIOTIC’ STRATEGIES: ACCOMPTANTS AND THE PUBLIC ACCOUNTS COMMITTEE IN LATE 17TH AND EARLY 18TH - CENTURY IRELAND
Authors: O'Regan Philip
Published: June 2017

The decades immediately following the Glorious Revolution in 1688 witnessed a variety of political, social and structural responses to this cataclysmic event. In Ireland, religious conflict and economic under-development, as well as the devastation of war from 1689 to 1691, combined to ensure that the Anglo-Irish body politic found it difficult to capture the fruits of success from an English polity that had gradually accreted to itself much of the political power and economic wealth of the country. By 1704, however, the Anglo-Irish had managed to appropriate to themselves some of the economic and constitutional benefits of the Revolution by exploiting various parliamentary practices and structures. One of their strategies centered around developing and leveraging the role of the Public Accounts Committee as a means of imposing accountability on the executive and its officials. To achieve this the members were required to understand, contest and reconfigure official accounting information.
ACCOUNTING AND THE PURSUIT OF UTOPIA: THE POSSIBILITY OF PERFECTION IN PARAGUAY
Authors: Funnell Warwick
Published: June 2017

For utopian socialists the capitalist state's protection and promotion of property rights is the source of entrenched injustice that alienates individuals from their fundamentally moral nature. Substituting cooperative associations for competition as the basis of economic exchange and social relations would allow justice to be reasserted and society to operate on moral principles. In the late 19th century an attempt was made by a small group of idealistic Australian socialists to put these principles into practice in the jungles of Paraguay by establishing the utopian colonies of New Australia and Cosme. An essential ingredient to their vision was a system of exchange in which goods and services were valued, following Ricardo and Marx, according to their labor content or labor value. This required new forms of accounting to communicate and enhance a set of values, ideals and permitted behavior which was very different from that associated with capitalism. Accounting was also to prove critical to the survival of the colonies beyond their initial establishment by the legitimacy it afforded the decision to revoke the right of members, who withdrew, to a share of assets. The accounting system used at Cosme demonstrated a sophisticated understanding that the contributions of accounting were not dependent on private property.
POLITICAL SUPPRESSION OR REVENUE RAISING? TAXING NEWSPAPERS DURING THE FRENCH REVOLUTIONARY WAR
Authors: Oats Lynne , Sadler Pauline
Published: June 2017

In 1797 the Prime Minister of Great Britain announced a substantial increase in the stamp duty on newspapers. This increase, and indeed the tax itself, has been variously represented as an attack on press freedom and an act of suppression of the working classes. This paper reconsiders these representations by reference to primary sources and concludes that the increases in stamp duty were part of a revenue raising exercise in which taxes on a number of luxury items were increased, including newspapers which were not at the time viewed as being necessities.
THE BORDÁZAR MEMORANDUM: COST CALCULATION IN SPANISH PRINTING DURING THE 18TH CENTURY
Authors: Guillén Jesús Martínez
Published: June 2017

Since the first printers settled in Castile, books were regulated as a basic necessity and their retail prices were controlled. The bestselling works were sacred prayer books. The printing monopoly in Castile was enjoyed by a Flemish workshop (Plantin). In 1732 Antonio Bordázar de Artazu, authored, printed and distributed to the authorities a Memorandum in which he tried to prove that Spanish printers were able to print books at lower prices and still maintain quality standards. This Memorandum presented a costing model, and provides an early example of the use of cost accounting to challenge a monopoly in Spain.
THE STOCKHOLDER REVIEW COMMITTEE OF THE CHESAPEAKE AND OHIO CANAL COMPANY, 1828–1857: EVIDENCE OF CHANGES IN FINANCIAL REPORTING AND CORPORATE GOVERNANCE
Authors: Russ Robert W. , Previts Gary J. , Coffman Edward N.
Published: June 2017

Canal companies were among the first enterprises to be organized in the corporate form and to require large amounts of capital. This paper examines the stockholder review committee of a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), and discusses how the C&O used this corporate governance structure to monitor and improve financial management and operations. A major strength was the concern and dedication of the stockholders to the company, while a major weakness was the political control exerted by the State of Maryland. The paper provides an historical perspective on corporate governance in the 19th century. This research contributes to the literature by providing detailed workings and practices of a stockholder review committee. The paper documents corporate governance efforts in archival sources that provide an early example of accountability required in a corporate charter and the manner in which the stockholders carried out this responsibility.
MAURICE STANS' VIEWS ON SOCIAL RESPONSIBILITY IN THE ACCOUNTING PROFESSION
Authors: Smith G. Stevenson
Published: June 2017

Maurice Stans (1908–1998) is remembered for his role in the Watergate scandal of the 1970s, but he was also an early contributor to the literature on the accounting profession's obligations to the general public. His writings and speeches in this area have a place in the history of social responsibility accounting. The paper discusses his writings as well as his comments collected in an audio-taped interview about his role in the accounting profession as president of the American Institute of Accountants, senior partner in Alexander Grant (now Grant Thornton), and one of the first well-known practitioners to discuss broadly the importance of the accounting profession's social responsibilities. Today when accounting scandals have created questions about the credibility and integrity of financial reporting, it is reflective to see how concerns about financial reporting were once articulated.
THE EMERGENCE OF MECHANICAL ACCOUNTING IN THE U.S., 1880–1930
Authors: Wootton Charles W. , Kemmerer Barbara E.
Published: June 2017

For centuries, accounting was a manual process. Starting in the late 1800s, a series of technological innovations emerged that not only changed the way the accounting process was conducted but dramatically changed the workplace, the workforce, the information provided, and the accounting profession itself. By 1930, most major US companies had adopted mechanical accounting as a more efficient way of processing accounting information. This paper examines the historical development and influence of mechanical accounting in the U.S. from 1880 to 1930.
ACCOUNTING FOR THE STAMP ACT CRISIS
Authors: Oats Lynne , Sadler Pauline
Published: June 2017

In 1765, the British Parliament imposed stamp duties on the American colonies, setting in motion the chain of events which ultimately led to the American Revolution. This paper analyzes the practicalities of the Stamp Act to provide insights into the way in which a tax instrument that was successful in one setting failed to achieve similar success in another. The reasons for choosing stamp duties as an appropriate fiscal measure, the colonial reaction to the tax, and the way in which the tax was accounted for by the British government bureaucracy are examined. The paper demonstrates the value of using an accounting lens to provide a more nuanced interpretation of the Stamp Act crisis.
ACCOUNTANTS' RESPONSIBILITY FOR THE INFORMATION THEY REPORT: AN HISTORICAL CASE STUDY OF FINANCIAL INFORMATION
Authors: Lippman Ellen J.
Published: June 2017

This paper describes an instructional case that uses historical documentation to enable the reader to consider his/her own responsibility for the preparation and reporting of information. In this case, the reader is provided a summarized income statement. Then, as detailed information about the financial statement is introduced, the reader is asked to consider the ethics of preparing and using the statement. The financial statement represents a projected income statement for a Holocaust camp prisoner during World War II. The statement includes anticipated revenue from the selling of body parts upon the prisoner's death, estimated as nine months from the time of arrival at the camp. Usage of the case should develop a reader's understanding that accountants' responsibility for the preparation of information should not be separate from what the information reports or the intended use of the information.
CONCEPTUAL NATURE OF THE CORPORATE INCOME TAX
Authors: Nurnberg Hugo
Published: June 2017

This paper examines a long-standing controversy about the conceptual nature of the corporate income tax: whether it is an expense, a loss, a distribution of income, or some anomalous item. That controversy reflects in part different theories of the accounting entity.

Despite several authoritative pronouncements stating or implying that the tax is an expense, and despite an extensive discussion in the academic and professional literature, the controversy has never been fully resolved. Additionally, the tax is not characterized as an expense in corporate financial reports. The FASB's conceptual framework does not resolve this controversy, nor does the impending joint FASB-IASB revised conceptual framework.

Within the context of a coalesced (or fused) proprietary-entity theory of the accounting entity, this paper leads to the unsurprising conclusion that the corporate income tax is an expense, albeit an expense with some remarkable characteristics. Additionally, this paper shows how the conceptual nature of the corporate income tax impacts its income statement and cash flow statement reporting, and how a better understanding of this conceptual controversy might preclude fruitless controversies over other accounting issues currently troubling accountants and accounting standard setters.
THE CRÉDIT LYONNAIS IN FRANCE (c. 1871–1918): USING CASH FLOW ANALYSIS TO ASSESS RISK IN BANKING
Authors: Praquin Nicolas
Published: June 2017

In the absence of accounting rules, financial reports and disclosures were of little use to shareholders and stakeholders before World War I. To offset the unreliability of financial information, several banks, including the Crédit Lyonnais, implemented a system of accounting analysis that, in essence, anticipated modern financial-analysis tools based on funds statements and cash-flow statements. This paper, based on the Crédit Lyonnais archives, sets out to explain the purpose of this method, to present the different concepts employed, and to show how they interact. The relevance of this model is assessed through two case studies.
TWO-CURRENCY, NOSTRO AND VOSTRO ACCOUNTS: HISTORICAL NOTES, 1400–1800
Authors: Yamey Basil S.
Published: June 2017

Suppose a merchant in country A has dealings with an agent in country B. The indebtedness between the merchant (principal) and his foreign correspondent (agent) has to be settled in terms of B's currency. Fluctuations in the exchange rate give rise to gains or losses, borne by the merchant. This paper discusses one accounting treatment (in the principal's ledger) of the dealings between domestic principal and foreign agent. It also considers the treatment where the merchant serves as agent for a foreign principal. The discussion is illustrated by references to two 15th century Italian ledgers and to passages in several treatises on bookkeeping and accounts published in the period 1400 to 1800.
THE WHISKEY TAX OF 1791 AND THE CONSEQUENT INSURRECTION: “A WICKED AND HAPPY TUMULT”
Authors: Krom Cynthia L , Krom Stephanie
Published: June 2017

This paper examines the development of the Whiskey Tax of 1791 and its criticality in the funding of early federal government debt and operations. By considering some of the provisions of the tax and the collection and enforcement procedures, the financial and social impacts of the Whiskey Tax are clarified. Civil disobedience in resisting the tax and the “Whiskey Rebellion” of 1794 are explored in that context. Whether the Whiskey Tax effectively served as the first income tax is considered. Images of original record documents are included.
WHINNEY AND WATERHOUSE'S GOVERNMENT ASSIGNMENT 1887–1888: A STUDY OF ITS SIGNIFICANCE
Authors: Edwards John Richard
Published: June 2017

The episode narrated in this paper is situated in late-Victorian Britain when leading chartered accountants, Frederick Whinney and Edwin Waterhouse, were engaged by a British parliamentary committee to examine the costing and accountability practices of the government's military manufacturing establishments (GMMEs). The contributions of this study to accounting's historiography are two-fold. First, the significance of Whinney and Waterhouse's appointment for the status of chartered accountants in late-Victorian Britain is assessed. Second, Whinney and Waterhouse's criticisms of existing accounting routines are examined and evaluated as is the impact of their findings on the subsequent course of accounting practices within GMMEs.
TAKE THE GOOD WITH THE BAD: A GIRARDIAN RECOMMENDATION FOR AUDITING PEDAGOGY
Authors: Herda David N. , Herda John N.
Published: June 2017

This essay considers the current state of the pedagogical auditing literature using a theoretical lens proposed by philosopher and literary critic René Girard. In extant pedagogical auditing cases that are based on historical events, auditors are often portrayed as villains. Presently, there are few pedagogical cases in which auditors are depicted as heroes. Appending the current literature with real world illustrations and accounts of auditors behaving virtuously would help balance the literature and improve the classroom experience for students. Moreover, these positive accounts should be memorialized in the auditing profession's history.
NEW INSIGHTS FROM COST ACCOUNTING INTO BRITISH ENTREPRENEURIAL PERFORMANCE CIRCA 1914
Authors: Locke Robert R.
Published: June 2017

This article takes issue with economic historians who have tried to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that the revisionist attempt to ground their case on cost, profit, and productivity calculations flounders because of an insufficient analysis of the factors involved in arriving at cost, profit, and productivity. The economic historian, preoccupied with recent European economic development could, therefore, improve his analysis by incorporating the science of management accounting into his methodology. A companion piece to this article will be published in the fall issue of the journal.
EARLY ENCOUNTERS BETWEEN CPAs AND THE SEC
Authors: Carey John L.
Published: June 2017

The recollections of John L. Carey about the policies and politics in professional circles during the very important period when the Securities Exchange Commission first came into being. Mr. Carey served the American Institute of Certified Public Accountants in various capacities from 1925 to 1969, including editor of The Journal of Accountancy and Administrative Vice-president, and received the Institute's gold medal for distinguished service to the profession.
1794 MIDDLETOWN, DELAWARE — FROM ACCOUNTING RECORDS
Authors: Stone Williard E.
Published: June 2017

The economic life, customs and importance of 1794 Middletown, Delaware are interpreted from the accounting ledgers of a general store and a blacksmith shop.
THE WALTHAM SYSTEM AND EARLY AMERICAN TEXTILE COST ACCOUNTING 1813–1848
Authors: Porter David M.
Published: June 2017

This study of the original accounting records of a pioneering American industrial enterprise narrows by one half the time lag between the earliest known English and American applications of industrial cost accounting. The research indicates that the precursors of the costing systems now considered essential tools of management were in use virtually from the beginning of large scale industry in America.
HISTORY IN TODAY'S BUSINESS SCHOOL
Authors: Van Fleet David D. , Wren Daniel A.
Published: June 2017

Members of the American Assembly of Collegiate Schools of Business were surveyed to determine to what extent the history of various business school subjects (accounting, economics, management, etc.) was a part of today's curricula. Findings indicated widespread teaching of history and the feeling that more should be done. However, the findings also indicate that much of the current teaching is not being done in separate courses by professional historians or even those interested in history. Implications for curricula development are discussed.
REPORTING TREASURY STOCK AS AN ASSET: LAW, LOGIC, AND ECONOMIC SUBSTANCE
Authors: Sheldahl Terry K.
Published: June 2017

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, Esquerré, Montgomery, Paton, Kohler, and (of particular note) Sunley, and current analysts Allan Young and Beatrice Melcher.
Indice de autores
Authors: Informador Técnico Informador
Published: June 2017

Indice de auores del v81n1
“Poesía y autobiografía en un momento de la obra de Alfonso Reyes (1908-1916)”
Authors: Stanton Anthony
Published: June 2017

Fecha de recepción: 1 de marzo de 2012.Fecha de aceptación: 13 de mayo de 2013. Se exploran las reacciones de Reyes en cartas, prosas y poemas a las preguntas planteadas por su vida, antes y después del trauma de la muerte de su padre en 1913. Percibido como figura numinosa y encarnación de “la religión cívica”, el padre es divinizado como un“Cristo militar”. Incapaz de seguir su ruta, el hijo logra la (re) conciliación de la patria en el plano imaginario, en textos que proponen la coexistencia armónica de lo heterogéneo en un mestizaje cultural dela impureza. El autor se oculta y se expresa en máscaras dramáticas:el súbdito creyente, el hijo-apóstol, el viajero, la esclava doméstica, eldesheredado, el hijo pródigo, el descastado, el filólogo. Los poemas analizados se leen como fragmentos de una autobiografía ficticia.
Ontological Problems in the Armenian National Epic "Daredevils of Sassoun" (Sasna Dzrer)
Authors: GHARIBYAN Arusyak
Published: June 2017

The heroic epic reflects the attitude, thoughts, and dreams of each nation. It seems like a peculiar repository, which accumulates values, expectations, and worldview forms of the nation. Being the result of a synthesis of mythological and historical ones, the epic contains not only its traits but also philosophical outlook. Specifically, the philosophical concerns are very important and precious, as they express the main nature of the being and give answers to the question of a fundamental principle of the world, especially the concept of substance. The purpose of this article is to inference ontological notions hidden in layers of Armenian national epic. The investigation of national epic from such aspects opens widespread ranges for discovering its mysteries. In the heroic epic, the Armenians reflect not only their past but also their statements about substantial principles, the mutual relation between the matter and the spiritual. In the Armenian epic "Daredevils of Sassoun" the water is a fundamental substance which gets its property only by the will of supernatural forces (God, angels, etc.). Thereby, the Armenian epic "Daredevils of Sassoun" expresses a peculiar conception which is directly related to ontological issues.
Acute-phase effects of single-time topical or systemic corticosteroid application immediately after hot water-induced burn injury of various grades
Authors: Doi Naotaka , Nakatani Yumi , Inaba Yutaka , Kondo Toshikazu , Furukawa Fukumi , Kanazawa Nobuo
Published: June 2017

The aim of this study is to evaluate the effects of corticosteroid application on each grade of burn, and to clarify the underlying mechanisms of the effects, especially in its acute inflammatory phase. To generate three-graded burn models (epidermal burn, or EB; dermal burn, or DB; and subcutaneous burn, or SB), hot water was applied on the back skin of Hos:HR-1 mice. Strongest-class (or high-potent) corticosteroid ointment (DD group) or petrolatum (control group) was applied on the back immediately after the hot water application on mice. Prednisolone sodium succinate (PDN group), 1 mg/kg was orally applied immediately after the hot water application on mice. The mice were sacrificed 1–3 days after hot water application, and the lesional skin samples were provided for histological assessment to enumerate the number of infiltrating inflammatory cells. The mRNA expression levels of inflammatory cytokines (IL-1b, TNFa, IL-6 and IFNg) in the lesional skin were also investigated. As a result, corticosteroid application suppressed the number of infiltrating inflammatory cells in the DD group of EB and SB at the early phase, and in DB at all time-points. However, the number of infiltrating inflammatory cells increased in EB on day 3. Expression of cytokines was generally suppressed in the PDN group of SB. In the cases of EB and DB, some cytokines had decreased but many of the others showed increased expression. In conclusion, the anti-inflammatory effects of corticosteroids are not simple inhibitory effects on inflammatory cell infiltration and cytokine production, but exert more complicated effects in vivo.
La política laboral argentina en la inmediata posguerra: una perspectiva internacional, 1907-1925
Authors: Caruso Laura
Published: June 2017

En la primera posguerra y tras la creación de la OIT, organismo internacional especializado para el desarrollo de una legislación del trabajo, la vinculación de las instituciones argentinas con el ámbito internacional cobró nuevo impulso, en cuyo desarrollo tuvo un rol preponderante el Departamento Nacional del Trabajo (DNT). Tal vinculación y sus antecedentes constituyeron parte de una dimensión transnacional de la política laboral argentina poco estudiada por la historiografía, la cual forma parte importante de la historia misma de la construcción de tal política. En ese vínculo internacional fue vital la actividad del funcionario departamental Alejandro Unsaín, de lo cual también da cuenta el presente trabajo.
Effect of Preceding Crops and Nitrogen Rates on Economic Studies of Winter Hybrid Maize (Zea mays L.)
Authors: Yadav B.P. , Yadav D.N. , Koirala K.B. , Pandey K.R. , Thapa R.B.
Published: June 2017

A field experiment was conducted at Agronomy research farm of IAAS, Rampur, chitwan, Nepal during summer and winter season 2010 and 2011 to study the effect of crop sequence and nitrogen rates on hybrid maize. The research finding revealed that maximum gross return (Rs 53660 /ha in 2010 and Rs 60450/ha in 2011) was obtained from maize grown after greengraml while maximum net return (Rs 30170/ha in 2010 and Rs 33440/ha in 2011) was obtained from maize under greengram-maize sequences. Benefit & cost ratio was maximum (1.22 in 2010 and 1.18 in 2011) from maize under greengram-maize sequences while it was minimum (0.50 in 2010 and 0.47 in 2011) under maize–maize sequences. Maximum maize equivalent yield 11516 kg /ha in 2010 and 12710 kg /ha in 2011) was obtained under maize-maize sequences while it was minimum (4310 kg /ha in 2010 and 4624 kg /ha in 2011) under clusterbean-maize sequences. Maize equivalent yield was maximum (10824 kg /ha in 2010 and 11923 kg /ha in 2011) with 200 kg N/ha while it was minimum (7384 kg /ha in 2010 and 8206 kg /ha in 2011) without nitrogen. Grain production efficiency was maximum (32.0 kg /ha/day under greengram– maize sequences in 2010. but in 2011, maximum grain production efficiency (34.8 kg /ha /day) was recorded under maize–maize sequences which was comparable to grain production efficiency under greengram-maize sequence. Maximum grain production efficiency (29.2 kg/ha/day in 2010 and 32.8 kg /ha/day in 2011) was obtained with 200 kg N/ha.Int. J. Appl. Sci. Biotechnol. Vol 5(2): 180-187
Registration of Elizabeth Thlaspi arvense L. (Pennycress) with Improved Nondormant Traits
Authors: Isbell Terry A. , Cermak Steven C. , Marek Laura F.
Published: June 2017

Elizabeth pennycress (Thlaspi arvense L.) germplasm (Reg. No. GP‐36, PI 677360) was publicly released by the USDA‐ARS in 2016 for the improvement of Thlaspi germplasm. Elizabeth was developed by four generations of mass selection based on the germination response of freshly harvested pennycress seeds. The original seed source was the wild population Beecher (PI 672505) collected from a winter fallow cornfield 3.2 km north of Hanna City, IL. The germination rate of original, freshly harvested Beecher seed under conditions of 12 h light/dark cycles at 27.5°C/11.5°C was 0%, and seeds kept in continuous dark under otherwise identical conditions germinated at 7%. Freshly harvested Elizabeth S4 seeds had a germination rate of 98% in continuous dark and 94% under the 12 h light/dark 27.5°C/11.5°C conditions.
Role of Maternal Smokeless Tobacco Ingestion During Pregnancy in Delivery of Preterm Babies
Authors: Munmun Farzana Rahman , Rahman Md Ekhlasur , Jahangir Ahmed Ferdous , Patwary Md Shamsul Arefin , Chowdhury Abu Sayeed , Kamruzzaman Md
Published: June 2017

Background:Smokeless tobacco is an established cause of adverse pregnancy outcome. Preterm deliveries are quite high(14%) in our country and approximately 39% women in Bangladesh use smokeless tobacco (ST).Objective: To determine the outcome of maternal smokeless tobacco ingestion during pregnancy in delivery of preterm babies.Methods: A retrospective case control study was carried out in the department of Pediatrics & department of Obstetrics and Gynecology in Dhaka Medical College Hospital between July 2010 to June 2011. Immediately after admission, detailed history of the newborn baby & mother was taken. A total of 100 cases (preterm babies) and 100 suitably matched controls (sick term neonates) were enrolled. Every case satisfying the selection criteria (inclusion & exclusion criteria) was enrolled in the study. The mother was asked whether she used to use smokeless tobacco (jorda, shada or gul) during pregnancy and about frequency and duration of ingestion of ST.Results: Baseline characteristics of cases and controls were comparable. ST user mothers of preterm babies used ST about 5 times a day. Maternal smokeless tobacco (ST) use during pregnancy was significantly associated (46%) with the delivery of preterm babies (p<0.001) and carries a risk of 2.7 times than that of non ST users.Conclusion: Maternal ST use ?5 times a day during pregnancy increases 2.7 folds risk of delivery of preterm babies than that of non-ingested.Bangladesh J Child Health 2016; VOL 40 (3) :135-138
Wine Phenolic Compounds: Antimicrobial Properties against Yeasts, Lactic Acid and Acetic Acid Bacteria
Authors: Sabel Andrea , Bredefeld Simone , Schlander Martina , Claus Harald
Published: June 2017

Microorganisms play an important role in the conversion of grape juice into wine. Yeasts belonging the genus Saccharomyces are mainly responsible for the production of ethanol, but members of other genera are known as producers of off-flavors, e.g., volatile phenols. Lactic acid and acetic acid bacteria also occur regularly in must and wine. They are mostly undesirable due to their capacity to produce wine-spoiling compounds (acetic acid, biogenic amines, N-heterocycles, diacetyl, etc.). In conventional winemaking, additions of sulfite or lysozyme are used to inhibit growth of spoilage microorganisms. However, there is increasing concern about the health risks connected with these enological additives and high interest in finding alternatives. Phenols are naturally occurring compounds in grapes and wine and are well known for their antimicrobial and health-promoting activities. In this study, we tested a selection of phenolic compounds for their effect on growth and viability of wine-associated yeasts and bacteria. Our investigations confirmed the antimicrobial activities of ferulic acid and resveratrol described in previous studies. In addition, we found syringaldehyde highly efficient against wine-spoiling bacteria at concentrations of 250–1000 µg/mL. The promising bioactive activities of this aromatic aldehyde and its potential for winemaking deserves further research.
The C5 Variant of the Butyrylcholinesterase Tetramer Includes a Noncovalently Bound 60 kDa Lamellipodin Fragment
Authors: Schopfer Lawrence , Delacour Hervé , Masson Patrick , Leroy Jacqueline , Krejci Eric , Lockridge Oksana
Published: June 2017

Humans with the C5 genetic variant of butyrylcholinesterase (BChE) have 30–200% higher plasma BChE activity, low body weight, and shorter duration of action of the muscle relaxant succinylcholine. The C5 variant has an extra, slow-moving band of BChE activity on native polyacrylamide gel electrophoresis. This band is about 60 kDa larger than wild-type BChE. Umbilical cord BChE in 100% of newborn babies has a C5-like band. Our goal was to identify the unknown, 60 kDa protein in C5. Both wild-type and C5 BChE are under the genetic control of two independent loci, the BCHE gene on Chr 3q26.1 and the RAPH1 (lamellipodin) gene on Chr 2q33. Wild-type BChE tetramers are assembled around a 3 kDa polyproline peptide from lamellipodin. Western blot of boiled C5 and cord BChE showed a positive response with an antibody to the C-terminus of lamellipodin. The C-terminal exon of lamellipodin is about 60 kDa including an N-terminal polyproline. We propose that the unknown protein in C5 and cord BChE is encoded by the last exon of the RAPH1 gene. In 90% of the population, the 60 kDa fragment is shortened to 3 kDa during maturation to adulthood, leaving only 10% of adults with C5 BChE.
A Simple and Fast Procedure to Determine 3-Nitropropanoic Acid and 3-Nitropropanol in Freeze Dried Canadian Milkvetch (Astragalus canadensis)
Authors: Liu Huaizhi , Shao Suqin , Schellenberg Mike
Published: June 2017

Canadian milkvetch (Astragalus canadensis) is a North American plant species in the legume family and some of this plant is fatally poisonous to livestock. The poisoning is attributed to the natural occurrence of notrotoxins, i.e., 3-nitropropanoic acid and 3-nitropropanol, present as aglycones and conjugated forms in the plant. Those compounds cause nitrite oxidization of hemoglobin and inhibition of cellular metabolism. To determine the toxicity of the plant, it is very important to develop an analytical method for the contents of the compounds in the plant. In this study, we have successfully developed an extraction procedure followed by HPLC-UV analysis to simultaneously analyze notrotoxins. The aglycones could be released from its conjugated forms in the freeze dried plant and extracted by water at room temperature. An HPLC-UV method using a Phenomenex Kinetex 2.6 μ F5 100 Å 100 × 4.6 mm column with pH 3.5 phosphonate buffer as mobile phase have been developed and validated for the detection of the two compounds at 210 nm. This developed procedure for the analysis of 3-nitropropanoic acid and 3-nitropropanol has proven simple and efficient and it has been successfully applied for batch sample analysis.
Effects of the Food-to-Microorganism (F/M) Ratio on N2O Emissions in Aerobic Granular Sludge Sequencing Batch Airlift Reactors
Authors: Guo Ning , Zhang Jian , Xie Hui-Jun , Tan Lin-Rui , Luo Jie-Ning , Tao Ze-Yu , Wang Shu-Guang
Published: June 2017

The present study investigated the effect of the food-to-microorganism (F/M) ratio on nitrous oxide (N2O) emissions in aerobic granular sludge sequencing batch airlift reactors. Three identical sequencing batch airlift reactors were fed with sodium acetate-based wastewater at different chemical oxygen demand (COD) concentrations, resulting in F/M ratios from 0.2 to 0.67 g COD/g SS. The results indicated that N2O emissions increased with an increase of the F/M ratio. N2O emissions at the high F/M ratio of 0.67 g COD/g SS were the highest (4.4 ± 0.94 mg/d). The main source of the high N2O emissions at the F/M ratio of 0.67 g COD/g SS was nitrifier denitrification, rather than heterotrophic denitrification, confirmed by the qPCR (quantitative real-time PCR) results. The heterotrophic denitrification was destroyed by the DO (dissolved oxygen) diffusing into the sludge particles with porous structures. This study offers theoretical support to study the N2O emissions in aerobic granular sludge, and can provide guidance for conducting risk assessment and enhancing our ability to predict N2O production in aerobic granular sludge at different F/M ratios.
A Simple Pile-up Model for Time Series Analysis
Authors: Sevilla Diego J. R.
Published: June 2017

In this paper, a simple pile-up model is presented. This model calculates the probability

of having n counts if N particles collide with a sensor during an exposure time. Through some approximations, an analytic expression depending on only one parameter is obtained. This parameter characterizes the pile-up magnitude, and depends on features of the instrument and the source. The statistical model obtained permits the determination of probability distributions of measured counts from the probability distributions of incoming particles, which is valuable for time series analysis. Applicability limits are discussed, and an example of the improvement that can be achieved in the statistical analysis considering the proposed pile-up model is shown by analyzing real data.
Extremely Small Sizes for Faint z ∼ 2–8 Galaxies in the Hubble Frontier Fields: A Key Input for Establishing Their Volume Density and UV Emissivity
Authors: Bouwens R. J. , Illingworth G. D. , Oesch P. A. , Atek H. , Lam D. , Stefanon M.
Published: June 2017

We provide the first observational constraints on the sizes of the faintest galaxies lensed by the Hubble Frontier Fields (HFF) clusters. Ionizing radiation from faint galaxies likely drives cosmic reionization, and the HFF initiative provides a key opportunity to find such galaxies. However, we cannot assess their ionizing emissivity without a robust measurement of their sizes, since this is key to quantifying both their prevalence and the faint-end slope to the UV luminosity function. Here we provide the first size constraints with two new techniques. The first utilizes the fact that the detectability of highly magnified galaxies as a function of shear is very dependent on a galaxy’s size. Only the most compact galaxies remain detectable in high-shear regions (versus a larger detectable size range for low shear), a phenomenon we quantify using simulations. Remarkably, however, no correlation is found between the surface density of faint galaxies and the predicted shear, using 87 high-magnification (

–100)

–8 galaxies seen behind the first four HFF clusters. This can only be the case if faint (

mag) galaxies have significantly smaller sizes than more luminous galaxies, i.e.,

mas or 160–240 pc. As a second size probe, we rotate and stack 26 faint high-magnification sources along the major shear axis. Less elongation is found even for objects with an intrinsic half-light radius of 10 mas. Together, these results indicate that extremely faint

–8 galaxies have near point-source profiles (half-light radii <30 mas and perhaps 5–10 mas). These results suggest smaller completeness corrections and hence shallower faint-end slopes for the

–8 LFs than derived in some recent studies (by

–0.3).