bluuebunny/crossref_metadata_2025 huggingface dataset:
Yield and Nutritive Value of Irrigated Winter Cereal Forage Grass–Legume Intercrops in the Southern High Plains, USA
Authors: Lauriault L. M. , Kirksey R. E.
Published: June 2017

With dwindling water supplies, alfalfa (Medicago sativa L.) and corn (Zea mays L.) producers in the Southern High Plains (USA) seek alternative forages for the dairy industry. At New Mexico State University's Agricultural Science Center at Tucumcari, cereal forage monocultures and intercrops with legumes were subjected to two irrigation treatments during two growing seasons in a Canez fine sandy loam (fine‐loamy, mixed, thermic Ustollic Haplargid). Dry matter (DM) yield of monocultures averaged 3.76, 3.90, 5.55, 5.59, and 3.17 Mg ha−1 for rye (Secale cereale L.), barley (Hordeum vulgare L.), wheat (Triticum aestivum L.), triticale (× Triticosecale rimpaui Wittm.), and oat (Avena sativa L.), respectively. Cereal forages irrigated once in a growing season yielded equally to those watered twice with average precipitation (2000–2001, 408 mm), but not in a dry growing season (2001–2002, 245 mm) (6.15, 5.41, 1.90, and 3.21 Mg ha−1 for cereal forages irrigated once or twice in 2000–2001 or 2001–2002, respectively). Also, levels of forage nutritive components were greatest when irrigated once in 2001–2002. Intercropping with winter pea [Pisum sativum subsp. arvense (L.) Poir] or hairy vetch (Vicia villosa Roth.) reduced yield of wheat and triticale compared with monocultures, but these yields were still greater than those of the other cereal forages and winter pea improved quality indicators when intercropped with wheat or triticale. Water can be conserved in the Southern High Plains by irrigating cereals only as needed for germination or to promote fall growth.
Perfil sociodemográfico e clínico dos usuários de um pronto socorro de uma instituição do Vale do Paraíba / Sociodemographic and clinical profile of the users of the emergency department in a Paraiba Valley institution
Authors: Hertel Valdinéa Luiz , Guimarães Kelly Sansevero , Cardoso Roseli Alves de Oliveira
Published: June 2017

Introdução: A procura excessiva nos serviços de urgência/emergência geralmente se dá devido a problemas que poderiam ser solucionados nos serviços de atenção básica à saúde. Os usuários procuram o serviço de emergência muitas vezes por desconhecerem a finalidade deste, gerando enormes filas de espera. Objetivos: Descrever o perfil sociodemográfico e clínico dos usuários de um pronto socorro (PS) de uma instituição do Vale do Paraíba. Métodos: O estudo segue a abordagem quantitativa, do tipo descritivo, transversal e de caráter documental, fundamentado na análise de dados coletados diretamente das Fichas de Atendimentos dos pacientes atendidos no PS. A amostra consistiu de 774 atendimentos nos meses de janeiro, fevereiro e março de 2015. Resultados: Observou-se que 39% dos pacientes tinham entre 19 e 25 anos de idade, 55% eram do sexo feminino, 63% eram pertencentes à cidade de Aparecida, 82% eram da zona urbana, 98% tinham prescrição médica, 34% não realizaram os exames, 29% tinham hipótese diagnóstica de sintomas gripais, 81% dos pacientes tiveram alta e 16% dos pacientes tinham histórico clínico de cefaleia. Conclusão: Os atendimentos apontaram para a necessidade de orientação dos usuários na utilização do serviço de atenção básica.Palavras-Chave: Urgência e emergência; Atendimento em pronto-socorro; Enfermagem em emergênciaABSTRACTIntroduction: The over going in the emer-gency service is usually because of the problems which could be solved at the primary health service. The patients look for the emergency service many times because they do not know exactly the finality, which results in a huge waiting line. Aims: To describe the clinic and soci-odemographic profile of the emergency users in an institution in Vale do Paraíba, São Paulo, Brazil. Methods: A quantitative, descriptive, transversal, the character documental, based on the data analysis collected from the attendance sheets of the patients who went to the emergency. The sample of this study was 774 attendances in the months of January, February, and March of 2015. Results: It was observed that 39% of the patients were between 19 and 25 years old, 55% female gender, 63% were from the city of Aparecida (Brazil), 82% were from the urban area, 98% had medical recipe, 34% did not do the exami-nation, 29% had symptoms of flu, 81% of the patients had been discharged from the hospital, and 16% of the patients had got a headache. Conclusion: The attendance showed the need of clients’ education to use the services in the primary health area.Keywords: Emergency department; ER visits; Emergency nursing
A CROSS-SECTIONAL STUDY ON THE PREVALANCE AND RISK FACTORS OF LYMPHOEDEMA IN CARCINOMA BREAST
Authors: Gopal Vishnu , Acharya Abhinabha , Narayanaswamy Vasudha , Pal Santanu
Published: June 2017

Objectives: Lymphedema of the arm is a devastating complication of breast carcinoma treatment. There is a lack of research on the risk factors and methods of preventing upper limb lymphedema after breast carcinoma treatment. The aims of the study are to identify the prevalence and risk factors for upper limb lymphedema in patients attending a tertiary cancer care center in India. Methods: 199 patients who attended the outpatient department of radiotherapy of IPGMER and SSKM, after undergoing surgical treatment for breast cancer between November 2014 to May 2016 were examined for the presence of lymphedema and its risk factors were analyzed. Lymphedema was defined as being present when there is an increase of >5% sum difference in the arm circumferences measured at different levels of both the upper limbs. Results: Of the 199 patients analyzed, 85 (42.7%) patients were found to have lymphedema. The prevalence of lymphedema was 25% in those who underwent surgery alone and 54% in those who underwent chest wall radiotherapy also. Locally advanced stage of the disease, body mass index >25 kg/m2, number of lymph nodes removed during surgery, and adjuvant radiotherapy were found to be significant risk factors for the development of lymphedema. Conclusion: Based on the results of this study, we recommend weight reduction and more judicious axillary lymph node dissection and use of postoperative radiotherapy as methods to prevent breast cancer-associated lymphedema in the tertiary cancer care centers in India.
COCRYSTALLIZATION ACYCLOVIR-SUCCINIC ACID USING SOLVENT EVAPORATION METHODS
Authors: Winantari Agnes Nuniek , Setyawan Dwi , Siswodihardjo Siswandono , Soewandhi Sundono Nurono
Published: June 2017

Objective : The aim of this research is to prepare and characterize cocrystals of acyclovir through cocrystallization of acyclovir – succinic acid (AS) to improve the physical properties of the drug.  Methods : AS cocrystals was prepared using solvent evaporation method. The cocrystals were  characterized by Polarization Microscope, Scanning Electron Microscopy (SEM), Differential Scanning Calorimetry (DSC),  Powder X-Ray Diffraction (PXRD), and Fourier Transform Infrared Spectroscopy (FTIR).Results : Physical characterization using polarization microscope and SEM showed the AS cocrystals have unique crystal habit and morphology. Phase diagram at molar ratio of 50% : 50% (acyclovir : succinic acid) showed a decrease in the melting temperature i.e 176.23 oC  in comparison with the melting point of the constituent  materials (acyclovir 253.53 oC and succinic acid 187.29 oC).  The PXRD pattern of AS cocrystals (ethanol) exhibited new diffraction peaks at 2θ = 5.91; 9.16; and 13.40. Besides, cocrystals of AS (glacial acetic acid) indicated new peaks at  2θ = 5.98; 9.19; and 13.43.  Furthermore, there was a shift in the N-H, O-H and C=O.Conclusion : Cocrystallization of acyclovir-succinic acid (AS) in ethanol and glacial acetic acid were succesfully formed using solvent evaporation methods.
OXIDATIVE STRESS REDUCING AND LIVER PROTECTIVE EFFICACY OF ETHYL ACETATE FRACTION ISOLATED FROM PAJANELIA LONGIFOLIA (WILLD) K. SCHUMAN
Authors: Datta Suparna , Choudhury Manabendra Dutta
Published: June 2017

Objectives: We investigated the liver protective as well as oxidative stress reducing activity of isolated fractions (Pajanelia fraction-1, 2, and 3 [PF1, PF2, and [PF3]) from ethyl acetate extract of Indian medicinal plant Pajanelia longifolia (Willd.) K. Schuman.Methods: The liver protective activity of fractions was evaluated against carbon tetrachloride (CCl4) (0.5 ml/kg body weight intraperitoneal [b.w. i.p.]) induced hepatic damage in Swiss albino mice. Isolated fractions (at dose level of 150 mg/kg b.w. per orally [p.o.]) were administered to mice before 30 minutes of CCl4 administration. Silymarin at a dose of 50 mg/kg b.w. p.o. was taken as a standard drug. The liver protective activity of fractions was measured on serum biochemical parameters such as serum glutamic pyruvic transaminase, serum glutamic oxaloacetic transaminase, serum alkaline phosphatase, and bilirubin (total). Further antioxidant activity of fractions was also measured on antioxidant enzymatic and non-enzymatic levels such as reduced glutathione, lipid peroxidation, superoxide dismutase, catalase, and glutathione peroxidase.Results: The in vivo study revealed that the PF3 most effectively protected the liver from damage by CCl4. The findings were also confirmed by histopathological observations. High-performance liquid chromatography result was clearly indicated that the fraction was pure.Conclution: Ethyl acetate fraction (Pajanelia fraction 3) from P. longifolia may be considered as a liver protective agent.
MAGNETIC MICROSPHERE AN EMERGING DRUG DELIVERY SYSTEM
Authors: Sharma Diksha , Sharma Abhishek
Published: June 2017

The drug delivery system has been advanced to release the drug according to the body requirement during the entire period of treatment and also for the delivery at the targeted site. Several novel drug delivery systems have emerged encompassing different route of administration to achieve controlled and targeted drug delivery, magnetic microsphere carrier being one of them. Magnetic microsphere is an alternative to traditional radiation methods. As the traditional radiation methods use highly penetrating radiation that is absorbed throughout the body and cause side effects hence its use is limited. Therefore, a safe and effective alternate is needed like magnetic microsphere. The excessive circulating drug particles are minimized by this delivery system. Moreover, the aim of specific targeting is to enhance the effectiveness of drug delivery and at the same time to lessen the toxicity and side effects. Magnetic carriers receive magnetic responses to a magnetic field from incorporated materials that are used for magnetic microsphere are chitosan, dextran, etc. One of the most utilized magnetic microspheres is serum albumine whether from human or other suitable animals. Drug release from the albumin microsphere can be controlled by various stabilization procedures. Overall, the targeted magnetic microsphere is much valuable novel drug delivery system for what more work have to be done. By knowing the importance of all this, the present paper reviews the mechanism, preparation, and applications of magnetic microspheres. As the targeted drug delivery system implies selective and effective localization of drug into the target at therapeutic concentrations with limited access to non-target sites. Magnetic microspheres hold great promises for reaching the goal of controlled and site-specific drug delivery.
PYRIMIDINES AS POTENT CYTOTOXIC AND ANTI-INFLAMMATORY AGENTS
Authors: K Ishwar Bhat , Kumar Abhishek
Published: June 2017

Objective: Many derivatives of pyrimidine are known for the broad-spectrum biological activities such as antimicrobial, antitumor, antibacterial, antitubercular, anti-inflammatory, and cytotoxic activity. Chalcones with an enone group show potent pharmacological activities such as antiinflammatory, antibacterial, antifungal, and antimalarial activity. A series of pyrimidines from chalcones have been synthesized and screened for anti-inflammatory and cytotoxic activity studies.Methods: Chalcones [1-(4-nitrophenyl)-3-substituted-phenylprop-2-en-1-one] were synthesized from various substituted aldehydes with 4-nitroacetophenone and cyclized with urea and glacial acetic acid to give pyrimidine derivatives [4-(4-nitrophenyl)-6-substituted-phenylpyrimidin-2-ol].Results: Anti-inflammatory and cytotoxic activity studies revealed that some of the synthesized compounds have shown significant activity.Conclusion: The observed results proved that pyrimidines are found to be interesting lead molecules for the synthesis of anti-inflammatory and cytotoxic agents
EFFECT OF ISOMETRIC AND ISOTONIC EXERCISE TRAINING ON CORE MUSCLE IN SUBJECTS WITH NON SPECIFIC LOW BACK PAIN
Authors: Majiwala Bijal , Warude Trupti , Pawar Amrutkuvar
Published: June 2017

Objective: To compare the effects of isometric (stability) and isotonic training on core muscle in patients with non-specific low back pain on pain, endurance, and functional disability.Methods: Forty participants of both genders aged between 20 and 35 years suffering from non-specific low back pain were taken and equally divided into two groups: Group A isometric exercise and Group B isotonic exercise, both the group received baseline treatment of transcutaneous electrical nerve stimulation and hot moist pack. Outcomes measure visual analog scale, endurance test, and modified Oswestry disability index were used the pre-treatment and at the end of 4 weeks.Results: Experiment of both the groups showed a non-significant improvement in pain, endurance, and functional disability. Except for extensor endurance test which shows significant different in Group A.Conclusion: Both isometric and isotonic exercises are equally effective in reducing pain, increase endurance, and improve functional disability in patients with non-specific low back pain.
EFFECTIVENESS OF GLUTEAL MUSCLE STRENGTHENING ON FLAT FOOT
Authors: Mulchandani Pooja A , Warude Trupti , Pawar Amrutkuvar
Published: June 2017

Objectives: To compare the effect of gluteal muscle strengthening along with conventional exercises versus conventional exercises alone on flat foot.Method: An experimental study conducted at Physiotherapy Department of Krishna Institute of Medical Sciences, Karad. A total of 52 subjects were equally divided into two groups using convenient sampling with random allocation (Groups A and B). Baseline treatment was given to both groups (intrinsic muscle strengthening). Group A was given intrinsic muscle strengthening alone while Group B was given gluteal muscle strengthening along with intrinsic muscle strengthening.Result: Statistical analysis was performed using paired t-test and unpaired t-test. In pre-intervention there was no statistically significant difference seen with p values for the navicular drop was 0.3563 and for Ink test was 0.7342. While on comparing the post-interventional values, the results between the two groups using paired t-test revealed that there was extremely significant difference seen with p-value for the navicular drop was <0.0001 and for Ink test was <0.0001.Conclusion: From the study, it can be concluded that there was a significant effect of gluteal muscle strengthening on the flat foot.
A CASE REPORT ON CHRONIC LEAD POISONING FROM OCCUPATIONAL EXPOSURE
Authors: K Dhivya , M Nazma , P Divya Sree , S Lakshmi Prasanna
Published: June 2017

The hazard to public health from lead continues to be a matter of concern. It is one of the most serious environmental poisons among the toxic heavy metals all over the world. Lead poisoning is seen in all age groups, especially in adults working in lead-based industries. We report the case of a 28-year-old man working in an unorganized lead-based manufacturing unit admitted with the complaints of giddiness, excessive tiredness, pain in the upper abdomen, decreased appetite, excessive body pains, increased sweating, and oliguria. Investigations carried out during the admission showed hemoglobin levels of 8.5 g/dl and blood lead level (BLL) of 115 μg/dl. The patient was subjected to chelation therapy. After repeated course of chelation therapy, he has shown the signs of improvement. The paucity of a safe workplace and awareness among workers results in high BLLs. Therefore, education and awareness related to lead hazards is considered necessary.
MICROENCAPSULATED LEMONGRASS OIL FOR MOSQUITO REPELLENT FINISHING OF KNITTED COTTON WEAR
Authors: P Vinayagamoorthy , B Senthilkumar , Km Patchiyappan , R Kavitha
Published: June 2017

Objective: This study was conducted to design the textile structure with mosquito repellent behavior using microencapsulated lemongrass extract.Methods: Lemongrass oil extracted from Cymbopogon citratus by a hydro distillation process, which was used as core and gum acacia was used as wall material. About 10% W/V gum acacia was allowed to swell with hot water and stirred well with a temperature of 50°C. Further to this mixture 10 ml of lemongrass extract was mixed and stirred around 400 rpm for 15 minutes. Subsequent with this process, 20% V/V sodium sulfate was added then the stirrer speed was reduced 80 rpm, and then 5 ml of 17% formaldehyde was added along with this mixture. Finally, the microcapsules were obtained. Then, this lemongrass extract capsule mixture was coated on the fabric through pad dry cure method.Results: Mosquito repellent study was carried out through the excito chamber method and assessed the mosquito repellency percentage. The maximum mosquito repellency percentage was obtained around 90%. Wash durability, abrasion resistance, air permeability, and bursting strength of the coated textiles were also studied. Scanning electron microscopy analysis and gas chromatography analysis were also performed for the samples.Conclusion: It was proved that lemongrass microencapsulated textiles provide good resistance against mosquito bites and also concluded that this process is one of eco-friendly
FREE RADICAL SCAVENGING ACTIVITY OF MARINE SPONGES COLLECTED FROM KOVALAM, CHENNAI
Authors: Thambidurai Yuvarani , D Sudarsanam , Skm Habeeb , T Ashok Kumar
Published: June 2017

Objective: The main focus of this study is to screen the marine sponges for potent free radical scavenging activity. Methods: Various methods such as 2,2-diphenyl-1-picrylhydrazyl (DPPH), 2,2’-azino-bis(3-ethylbenzothiazoline-6-sulphonic acid) (ABTS), and ferric reducing antioxidant power (FRAP) assay are employed to ascertain the antioxidant properties of marine sponges namely Dysidea herbacea and Sigmadocia pumila. Results: On analyzing, the result of ABTS assay D. herbacea and S. pumila exhibited almost equal antioxidant properties. While calculating the inhibitory concentration 50% value for DPPH assay, the Sample 1 and 2 has an IC of 655.49 and 826.739 μl, respectively, and in FRAP assay, the Sample 1 and 2 has an IC of 67.587 and 74.57 μg, respectively. Conclusion: Overall from this assay, D. herbacea revealed slightly better antioxidant activity when compared to S. pumila, also which in future may serve as a better source to fight against various diseases
Improvement of the turn-down ratio of gas turbines by autothermal on board syngas generation
Authors: Baumgärtner Max H. , Sattelmayer Thomas
Published: June 2017

The low reactivity of natural gas leads to a sudden increase of carbon monoxide (CO) and unburned hydrocarbons (UHC) emissions below a certain load level, which limits the part load operation range of current utility gas turbines in combined cycle power plants (CCPP). The feasibility of catalytic autothermal syngas generation directly upstream of gas turbine burners to improve burn-out at low flame temperatures is studied in this paper. The adiabatic reformer is supplied with a mixture of natural gas, air and water and generates syngas with high reactivity, which results in better low-temperature combustion performance. Substitution of part of the natural gas by syngas provides the opportunity of lowering overall equivalence ratio in the combustion chamber and of extending the operation range towards lower minimum power output without violating emission limits. A generic gas turbine with a syngas generator is modelled by analytic equations to identify the possible operating window of a fuel processor constrained by pressure loss, low and high temperature limits and carbon formation. A kinetic study shows good conversion of methane to syngas with a high hydrogen share. A calculation of the one-dimensional laminar burning velocity of mixtures of syngas and methane and the assessment of the corresponding Damköhler number show the potential for lowering the minimum equivalence ratio with full burn-out by fuel processing. The study shows that such a fuel processor has a possible operating range despite the before mentioned constraints and it has potential to reduce the lowest possible load of gas turbines in terms of thermal power by 20%.
Adverse Effects of Oral Hypoglycemic Agents and Adherence to them among Patients with Type 2 Diabetes Mellitus in Nepal
Authors: Manandhar Shrestha Jyoti Tara , Shrestha Himal , Prajapati Miyasha , Karkee Astha , Maharjan Aman
Published: June 2017

Introduction: Oral hypoglycemic agents (OHAs) are the most common drugs used in Type 2 Diabetes Mellitus. There are various established adverse effects related to their use including hypoglycemia, weight gain, gastrointestinal disturbance, lactic acidosis, and fluid retention. However, the pattern of adverse effects related to OHAs in Nepalese patients still needs to be explored. Our study aims to determine the pattern of adverse effects resulting from the use of OHAs among Type 2 Diabetes mellitus patients and their adherence to the medication.

Methods: All diabetic patients who met the inclusion criteria were enrolled in the study. After informed consent, patients were interviewed and evaluated as per the designed proforma. They were mainly studied for common drug used, adverse effects of the drugs, occurrence of hypoglycemia, and adherence to treatment.

Results: The study comprised of 183 patients with mean age of 58.73 years (SD = 12.95). Fifty-six (30.6%) patients said that they developed adverse effects of drugs but only 21 (11.5%) of them reported to their treating physician. Most common adverse effect were related to central nervous system such as tingling sensation of hands and feet, dizziness, drowsiness, etc.  Though 91 (49.7%) patients had developed symptoms suggestive of hypoglycemia, only 31 (16.9%) knew that it was due to hypoglycemia. Majority of the patients (n = 143, 78.1%) administered the drugs as prescribed by the physician. Among the defaulters, the most important reasons for failure to properly administer the drugs was forgetfulness in 82.5% (n = 33, N = 40) of cases. Among the study variables family history of chronic illness (p = 0.046) and information about adverse effects from physician (p = 0.001) had a significant relationship with incidence of adverse effects. Whereas none of them had a significant relationship with adherence to hypoglycemic medication.

Conclusion: The incidence of adverse effects was high with hypoglycemia occurring in 49.7% of the cases, though only one-third of them recognized it to be due to hypoglycemia, in the patients with Type 2 Diabetes Mellitus. Family history of chronic illness and information about adverse effects from the physician had significant relationship with the incidence of adverse effects of hypoglycemic treatment.
SEARCHING FOR ACCOUNTING PARADIGMS
Authors: Glautier Michel W. E.
Published: June 2017

The paper seeks to explore the origins of the paradigm on which modern accounting rests. It suggests that explanations which look to the relative concentration and dilution of the central political power may be relevant to discussing paradigms which were available in the past and may be available in the future.
BUSINESS GOODWILL: CONCEPTUAL CLARIFICATION VIA ACCOUNTING, LEGAL AND ETYMOLOGICAL PERSPECTIVES
Authors: Courtis John K.
Published: June 2017

Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of business goodwill via early writers on accounting, legal opinion and etymology. These three perspectives, together with a chronology of 91 selective definitions, reveal the shift in thinking over the past century. Goodwill, from being thought of as a set of inducements which attract persistent patronage, has become submerged by methods of valuation based upon superior earning power concepts and by the accounting notion of a residuum.
THE IDEAS OF STUART CHASE ON WASTE AND INEFFICIENCY
Authors: Bloom Robert , Heymann Hans
Published: June 2017

This paper discusses Stuart Chase and his thoughts on social accounting and the economics of waste and inefficiency. An evolutionary socialist, economist, and CPA, Chase saw waste as the major socioeconomic problem of our time, and argued that industry, the government, and the public could do much to overcome this problem. He suggested an optimal balance between laissez-faire and governmental regulation as a remedy for the inefficiencies of our economic system.
THE PENSION ACCOUNTING MYTH
Authors: Stone Mary S.
Published: June 2017

This paper traces the development of pension accounting theory and practice to 1930. It analyzes the early development of pension accounting theory and practice, examines explanations of the nature of pension costs, and reports the results of a survey of pre-1930 pension disclosure practices.
ACCOUNTING FOR INFLATION: HENRY SWEENEY AND THE GERMAN GOLD-MARK MODEL
Authors: Graves O. Finley
Published: June 2017

In his book Stabilized Accounting of 1936, Henry Sweeney differentiated his indexation model for accounting for inflation from the French and German inflation-accounting models of the 1920s by describing the European methods as “usually quite content to stabilize the paper-money book figures on the basis of merely some gold money.” Sweeney's composite characterization of the European thought, however, generalizes broadly and proves technically inexact when applied to the Germans. This study offers an account of the German gold-mark model of accounting for inflation as contained in the works of Walter Mahlberg and Eugen Schmalenbach.
THE DEVELOPMENT OF AGENCY THOUGHT: A CITATION ANALYSIS OF THE LITERATURE
Authors: Gamble George O. , O'Doherty Brian , Hyman Ladelle M.
Published: June 2017

With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social science view of history, discuss essential bibliometric concepts, and provide an example of citation analysis applied to the literature of agency theory — to demonstrate its use in historical research.
THE DARK AGES OF COST ACCOUNTING: THE ROLE OF MISCUES IN THE LITERATURE
Authors: Staubus George J.
Published: June 2017

The conceptual and theoretical development of cost accounting has been at a standstill for several decades, despite its poor state and drastic changes in its environment. The concept of cost itself and related concepts are both unclear and unrelated to relevant concepts in other areas of economics, and several critical issues remain unresolved.

Part of the blame for this state is laid at the door of those writers and interpreters of several key pieces of literature, or sets of writings on specific topics. The works involved in the “miscues” are J. M. Clark's emphasis on different costs for different purposes in his Studies in the Economics of Overhead Costs; Paton and Littleton's difficulties in clarifying the cost concept; the American Institute of Accountants' definition of depreciation accounting as systematic and rational allocation; the direct/variable costing literature; and the rejection of allocation. An effort is made to show how each of those miscues harmed the cause of cost accounting.
THE NATURE AND FUNCTION OF COST KEEPING IN A LATE NINETEENTH-CENTURY SMALL BUSINESS
Authors: Tyson Thomas
Published: June 2017

J. Henry Rushton was the preeminent American builder of canoes and small pleasure boats in the late nineteenth-century. Beginning in the mid 1890s, Rushton personally maintained books of cost records and cost finding rules for his boat-building operations. In conjunction with the company's product catalogs and Rushton's personal letters, these books reveal the nature and function of cost keeping for this enterprise. They also suggest that pressures from increased competition and an economic depression may have stimulated Rushton to undertake detailed costing procedures.
TRENDS IN THE EVOLUTION OF SCHOLARLY ACCOUNTING THOUGHT: A QUANTITATIVE EXAMINATION
Authors: Vasarhelyi Miklos A. , Bao Da Hsien , Berk Joel
Published: June 2017

Contemporary Accounting Research (CAR) has expanded substantially in scope over the past two decades. This paper provides an overview of these trends using both quantitative techniques from statistics and exploratory data analysis (EDA). Articles in CAR are classified into taxonomies and the literature tracked over 22 years.

Analysis focuses on four taxonomies: foundation discipline, school of thought, research method and mode of reasoning. The paper first examines journals vis-a-vis article publication frequency and dominant taxonomies. Secondly, three assertions concerning the relative posture of the Journal of Accounting Research and the literature are examined. Next the context of the literature is examined through major taxonomies and a crosstabulation of research method vs school of thought. The last part of the analysis focuses on trends within the taxonomies in the 1963–1984 period.
THE EVOLUTION OF THE UNITARY TAX APPORTIONMENT METHOD
Authors: Foran Nancy , Gray Dahli
Published: June 2017

Taxpayers and taxing jurisdictions are, by definition and motivation, opposing forces and, therefore, in continual conflict. Taxpayers strive to minimize their tax liabilities while taxing jurisdictions seek ways to maximize their tax revenues. The unitary tax apportionment method was conceived by taxing jurisdictions as a method to prevent taxpayers from avoiding their fair share of the tax burden. The method evolved from a fairly insignificant procedure for the assessment of local property taxes to a very controversial means of apportioning the worldwide income of multinational corporate groups. Taxpayers have challenged the unitary tax apportionment method by utilizing economic sanctions, the legal system and the political process.

This paper traces the effect of taxpayers' judicial, political and economic actions on the evolution of the unitary tax apportionment method. The study demonstrates that although taxpayers challenged this expansion numerous times in the courts and through the political process, it was not until taxpayers used economic sanctions that the states began to restrict the reach of the unitary method.

Public law, case law, position statements, interviews and journal and newspaper articles provided the data for this study.
THE RISE IN THE PRICE OF WHEAT FOR THE “BAKERY IN THE STREET OF THE FISHMARKET” IN THE CITY OF LIMA 1812–1821
Authors: Melzer John T. S.
Published: June 2017

This article analyzes the information found in the newly discovered account book in the Lima National Archives on bulk wheat prices paid by a centrally located bakery for the nine year period 1812 to June 1821. The conclusion is that the price of wheat per bushel paid by this Lima bakery rose more than eleven hundred percent between 1812 and 1821 and that the profits shown after the bakery paid these increased wheat costs would indicate a rise in the price of bread to cover the increased cost of the wheat. Ships carrying wheat noted in the account book are listed.
A CONTENT COMPARISON OF ANTEBELLUM PLANTATION RECORDS AND THOMAS AFFLECK'S ACCOUNTING PRINCIPLES
Authors: Heier Jan Richard
Published: June 2017

During the antebellum period of United States history, the southern states generated an unprecedented amount of wealth through a well developed plantation system that produced vast quantities of cotton, sugar, and tobacco. To date, very little has been written on the methods used by the planters to account for this wealth. This paper reviews plantation accounting methods as outlined by the southern agricultural reformer Thomas Affleck in his book The Cotton Plantation Record and Account Book. The paper also presents a statistical study of surviving plantation records which determined that these very unique and sophisticated procedures of Affleck's became widely used among planters.
CANADA'S ACCOUNTING ELITE: 1880–1930
Authors: Richardson Alan J.
Published: June 2017

This paper provides an analysis of “elite” accounting practitioners during the formative years of the Canadian accounting profession (1880–1930). The social characteristics of this group in comparison with the Canadian population and the links between the accounting elite and other elite groups in society are used to evaluate the extent to which the profession achieved democratic ideals of access and social mobility for all members of society. The operation of the accounting profession as a democratic institution is argued to be an important aspect of the profession's claim to serve the public interest.
THE NATURE AND ENVIRONMENT OF COST MANAGEMENT AMONG EARLY NINETEENTH CENTURY U.S. TEXITLE MANUFACTURERS
Authors: Tyson Thomas
Published: June 2017

Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in the United States at the Springfield Armory after 1840. They generally downplay the quality and usefulness of cost accounting at the New England textile mills before that time and call for a re-examination of original mill records from a disciplinary perspective.

This paper reports the results of such a re-examination. It initially describes the social and economic environment of U.S. textile manufacturing in New England in the early nineteenth century. Selected cost memos and reports are described and analyzed to indicate the nature and scope of costing undertaken at the mills in Lowell, Massachusetts, in the late 1820s and early 1830s. The paper discusses how particular cost information was used and speculates why certain more modern procedures were not adopted. Its major finding is that cost management practices fully measured up to the business complexities, economic pressures, and social forces of the day.
DATA PROCESSING TECHNOLOGY AND ACCOUNTING: A HISTORICAL PERSPECTIVE
Authors: Kee Robert
Published: June 2017

Accounting has evolved over thousands of years from record keeping systems designed to document to systems designed to measure changes in economic activity. Similarly, the technology used to manage economic data has evolved from clay tokens and jars to punched card and computer systems. Throughout their development, changes in data processing technology and accounting frequently have been interrelated. Punched card and computer systems, in particular, have led to significant changes in many of the data management and information system functions of accounting. Current advances in information technology indicate that more profound changes may occur in the future. Insights into how information technology may impact accounting can be gained by examining the historical relationship between data processing technology and accounting.
ACCOUNTING FOR DISTRIBUTION COSTS IN THE DENNISON MANUFACTURING COMPANY DURING THE 1920S AND 1930S
Authors: Vollmers Gloria Lucey
Published: June 2017

This paper suggests that Activity-Based Costing is not a new cost accounting technique but rather one that has been revived as a consequence of difficult economic times. The Dennison Manufacturing Company of Framingham, Massachusetts used accounting techniques throughout their organization that were clearly activity-based. This company's approach to costing distribution or marketing costs in particular is explored here. These costs tend to be ignored today; yet this company, along with others, made a concerted effort to understand these costs and to account for them.
MEDIEVAL TRADERS AS INTERNATIONAL CHANGE AGENTS: A COMMENT
Authors: Scorgie Michael
Published: June 2017

The objective of this comment is to qualify a contention published in this journal that “the actual nature of accounting in Islamic lands seems to be a mystery” [Parker, 1989: 112]. The qualification is based on answers to the following research questions concerning fragments of business records kept by Medieval traders and bankers which were deposited in the Geniza[h] (storeroom) of the Ben Ezra Synagogue at Fustat (Old Cairo). First, do extant translations of Old Cairo Genizah fragments reveal sufficient details of the form and content of accounting used in the Medieval Muslim Empire in order to sustain a claim that the mystery has been solved? Second, is there a need for additional research and translations of Genizah fragments by scholars versed in accounting history?
COSTING PIONEERS: SOME LINKS WITH THE PAST
Authors: Solomons David
Published: June 2017

When the author was working on the history of cost accounting at the beginning of the 1950s, he entered into correspondence with some of the pioneers who were developing the subject at the beginning of this century, or with men who had been personally associated with those pioneers. This paper places on record the more important biographical information that that correspondence gleaned about (in alphabetical order) Alexander Hamilton Church, Harrington Emerson, Emile Garcke and J. M. Fells, G. Charter Harrison, J. Slater Lewis, Sir John Mann and George P. Norton. It also comments briefly on their significance for the development of costing.
THE HISTORICAL CONTEXT OF PROFESSIONAL IDEOLOGY AND TENSION AND STRAIN IN THE ACCOUNTING PROFESSION
Authors: Velayutham Sivakumar , Perera Hector
Published: June 2017

A growing literature points to a crisis of confidence in the accounting profession and a lack of commitment by its members to the professional ideology. In this paper the approach developed by MacIntyre is used to place professional ideology in an historical context. The paper argues that the tension and strain in the profession can be related to the changing character of both the contemporary society and professional ideology itself. It concludes by highlighting the need for the profession to develop an ideology to which its members as well as society can relate.
SAMUEL J. BROADS CONTRIBUTIONS TO THE ACCOUNTING PROFESSION
Authors: Previts Gary John , Robinson Thomas R.
Published: June 2017

In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud which called into question the value of the independent audit and the role of external auditing at the very time a momentum had been established for self-regulation by the nascent and recently reunified accounting profession.

The contributions of Samuel J. Broad in both the initiatives for self-regulation of accounting principles and of auditing procedures is examined in this paper. Further, several examples of Broad's rhetorical technique of employing analogous reasoning to facilitate dissemination of complex economic and accounting issues are examined.
RENDERING THE UNFAMILIAR INTELLIGIBLE: DISCOVERING THE HUMAN SIDE OF ACCOUNTINGS PAST THROUGH ORAL HISTORY INTERVIEWS
Authors: Tyson Thomas
Published: June 2017

Two paradigmatic schools are presently exploring twentieth century accounting history. Conventional historians typically examine archival data to determine the origin and development of modern accounting practices. Alternatively, more critical scholars often question the motives of accountants and managers in the design, collection, and use of this same data. Although each school has a different primary objective, both focus on documented events and both usually ignore the more personal, human side of history — the attitudes and perceptions of accountants, managers, and workers regarding accounting numbers and reports.

This undocumented, human aspect of accounting history is best revealed through oral history interviews. This paper initially discusses the benefits and limitations of oral history interviews. It then includes examples from a recently completed oral history project to illustrate how recollections about the past help illuminate aspects of twentieth century cost accounting history that neither conventional nor critical historians have clearly revealed. The paper concludes by identifying three current accounting topic areas that appear befitting of oral history investigations.
THE INFLUENCE OF SCOTTISH ACCOUNTANTS IN THE UNITED STATES: THE EARLY CASE OF THE SOCIETY OF ACCOUNTANTS IN EDINBURGH
Authors: LEE T. A.
Published: June 2017

This study represents part of a long-term research program to investigate the influence of U.K. accountants on the development of professional accountancy in other parts of the world. It examines the impact of a small group of Scottish chartered accountants who emigrated to the U.S. in the late 1800s and early 1900s. Set against a general theory of emigration, the study's main results reveal the significant involvement of this group in the founding and development of U.S. accountancy. The influence is predominantly with respect to public accountancy and its main institutional organizations. Several of the individuals achieved considerable eminence in U.S. public accountancy.
INFORMING HISTORICAL RESEARCH IN ACCOUNTING AND MANAGEMENT: TRADITIONS, PHILOSOPHIES, AND OPPORTUNITIES
Authors: Parker Lee D.
Published: June 2017

Historical research in accounting and management, hitherto largely neglected as a field of inquiry by many management and accounting researchers, has experienced a resurgence of interest and activity in research conferences and journals over the past decade. The potential lessons of the past for contemporary issues have been rediscovered, but the way forward is littered with antiquarian narratives, methodologically naive analyses, ideologically driven interpretation and ignorance of the traditions, schools and philosophy of the craft by accounting and management researchers as well as traditional and critical historians themselves. This paper offers an introduction to contributions made to the philosophies and methods of history by significant historians in the past, a review of some of the influential schools of historical thought, insights into philosophies of historical knowledge and explanation and a brief introduction to oral and business history. On this basis the case is made for the philosophically and methodologically informed approach to the investigation of our past heritage in accounting and management
A REEXAMINATION OF THE DEVELOPMENT OF THE ACCOUNTING PROFESSION - CRITICAL EVENTS FROM 1912–1940
Authors: Sriram Ram S. , Vollmers Gloria
Published: June 2017

This study reexamines the accounting profession's response to opportunities and incentives given it during three unique periods in its history to foster reliable accounting, reporting and auditing practices. By profession, we mean the auditors of publicly held companies as represented by the American Institute of Accountants and its predecessor, the American Association of Public Accountants (AAPA). We use two models of professionalism, the Functionalist and the Conflict models, to interpret the profession's response to these events. We find that both self interest and the public interest may have motivated many of the actions taken. These motivations are not, however, mutually exclusive and both may be used to interpret the same behavior.
JOHN JOHNSONS LETTERS: THE ACCOUNTING ROLE OF TUDOR MERCHANTS' CORRESPONDENCE
Authors: Oldroyd David
Published: June 2017

This article examines the role that correspondence played in the accounting systems of Tudor merchants. Merchants relied heavily on letters as a means of controlling their businesses at a distance by making agents accountable. Written accountability, as well as information for business decisions, was encouraged by agency relationships in mercantile enterprises. The system could be undermined by the breakdown of communication through the negligence of a factor or the lack of involvement by the principal. The time delays between the sending and the receipt of letters, on the one hand, and the procurement and conveyance of goods, on the other, were additional problems.
THE TELLING POWER OF CCA — A NEW ZEALAND ORAL HISTORY
Authors: Baskerville Rachel F.
Published: June 2017

This report presents results of research on the failure of the inflation accounting standard in New Zealand. Presentation of the results in three narratives highlights that any such research is a series of interlocking and overlapping events, and that narrative is a direct and efficient means of communicating both causal and transactional components which contributed towards the outcomes. Isolation of the three narratives was chosen to demonstrate that it is not useful to extol an explanatory or interpretative paradigm for accounting history if it is advocated at the expense of sequential accounts of events.
THE DEVELOPMENT OF AMERICAN SHIP-ACCOUNTING PRACTICES TO 1900: A COMPARATIVE STUDY OF THREE VESSELS
Authors: Heier Jan Richard
Published: June 2017

Accounting has always been utilitarian in nature. It adapts to the changes in the business environment by meeting the need for new types of information. The change in waterborne transportation in the U.S. during the 19th century provides an example of such an environmental change that led to a need for accounting adaptation. With the advent of the steamboat, old accounting methods were modified and new ones created to meet the changes in the business environment. In the process, a standardized ships-accounting model was developed. The model can be seen in the accounting records of three ships that sailed at the beginning of the 20th century.
MANAGEMENT ACCOUNTING PRACTICE AND PRICE CALCULATION AT BOULTON AND WATT'S SOHO FOUNDRY: A LATE 18TH CENTURY EXAMPLE
Authors: Williams Robert
Published: June 2017

When deciding upon the price to charge for one of their products, the managers of the Soho Foundry in Birmingham placed great reliance upon the data stored in their accounting system. By the last decade of the 18th century, the nature of the steam engine business was changing rapidly and reputation alone was insufficient to attract customers. Also, as more industrialists decided upon steam as a source of power and competition to supply their needs increased, more attention had to be paid to price structures. The increasing standardization of products meant that a price list could be determined. The partners showed some reluctance to come to terms with the pricing issue, insisting that the quality of their product was of more importance than its price. This paper addresses the processes undertaken at the Soho Foundry to establish price lists for engines and parts. It shows that prices were based on the cost of previous machines, this cost being calculated using predetermined rates as shown in the engine books. The paper concludes with the observation that continual reliance on historical data was one of the factors contributing to the firm's loss of its competitive edge.