bluuebunny/crossref_metadata_2025 huggingface dataset:
Nitrogen, Aldicarb, and Cover Crop Effects on Cotton Yield and Fiber Properties
Authors: Bauer Philip J. , Roof Mitchell E.
Published: June 2017

Thrips, primarily Frankliniella spp., can damage cotton (Gossypium hirsutum L.) seedlings. The objectives of this study were to determine the effect of winter cover crops on thrips populations in cotton and to assess the yield and fiber quality response to cover crops and N fertilizer rate with and without thrips protection. A field experiment was conducted on a Bonneau loamy sand soil (loamy, siliceous, thermic, Arenic Paleudult) from 1996 through 1998. Treatments were cover crops, N fertilizer rate, and aldicarb rate. Cover crops were rye (Secale cereale L.), crimson clover (Trifolium incarnatum L.), a clover + rye mixture, and winter fallow. Nitrogen levels were 0, 78, and 112 kg N ha−1. Aldicarb levels were 0 and 1.18 kg a.i. ha−1. Aldicarb reduced thrips populations. For plots without aldicarb, differences among winter covers occurred at one sampling time in 1998 when fallow had more thrips than the other three winter covers. Aldicarb increased yield by 9% in 1996, 48% in 1997, and 35% in 1998. In 1997 and 1998, yield increases with aldicarb were greater in the winter cover and N treatment combinations that provided higher total N to the crop. The 0 kg N ha−1 rate tended to have lower yield, fiber length, length uniformity, fiber strength, micronaire, and Hunter's +b than the other two N rates. Aldicarb generally increased the value of these fiber properties each year. Including agronomic practices in assessing control measures may improve integrated pest management strategies for thrips in conservation tillage systems.
An Economic Comparison between Conventional and No‐Tillage Farming Systems in Burleson County, Texas
Authors: Ribera Luis A. , Hons F. M. , Richardson James W.
Published: June 2017

Tillage systems that reduce the number of cultivation steps can, according to soil scientists, save soil moisture, fuel, labor, and machinery costs, as well as reduce wind and water erosion. However, many producers in South Texas are reluctant to adopt these practices. The objective of this study was to compare the economics of conventional tillage (CT) and no‐tillage (NT) systems on three commercial crops produced in South Texas: grain sorghum [Sorghum bicolor (L.) Moench], wheat (Triticum aestivum L.), and soybean [Glycine max (L.) Merr.]. When considering the economics of both tillage systems, three areas affecting profit were addressed: changes in cost per hectare, changes in yield per hectare, and the impact on net income risk. Empirical distributions of net income for different tillage systems under risk were estimated using a Monte Carlo simulation model of net income per hectare. Certainty equivalents were used to rank the tillage systems because they can be used to rank risky alternatives for risk‐averse decision makers. The risk premium for risk‐averse decision makers who prefer NT over CT ranges between $12.60 and $34.25 per hectare for all five crop rotations. Risk‐neutral decision makers would prefer continuous sorghum and sorghum–wheat–soybean rotation over all other rotations under CT and NT, respectively. However, risk‐averse decision makers would prefer continuous sorghum over all other rotations either under CT or NT. The results suggest that under risk‐neutral rankings, NT would be preferred over CT in three out of the five crop rotations tested. However, assuming a risk‐averse decision maker, NT would be preferred over CT in all five crop rotations.
Corn Production as Affected by Nitrogen Application Timing and Tillage
Authors: Vetsch Jeffrey A. , Randall Gyles W.
Published: June 2017

Utilizing conservation tillage practices and increasing fertilizer N use efficiency for corn (Zea mays L.) are necessary for optimizing growers' profits and for minimizing loss of sediment and nutrients to the environment. A 3‐yr study was conducted on a Nicollet clay loam (fine loamy, mixed, mesic, Aquic Hapludoll)–Webster clay loam (fine loamy, mixed, super active, Typic Endoquoll) soil complex in southern Minnesota to determine the effects of four tillage systems (no tillage, strip tillage, one‐pass field cultivate, and chisel plow) and two N application times on corn production following soybean [Glycine max (L.) Merr.]. Anhydrous ammonia was applied at 123 kg N ha−1 either in late October when soil temperatures at 15 cm were generally below 10°C or in April before planting. Tillage system had a statistically significant effect on corn production but showed no interaction with the N timing treatments. Maximum differences among tillage systems were 4.3% for grain yield, 5.1% for silage yield, and 8.6% for total N uptake. In 1 yr, when April and May were wet and warm, grain yield and total N uptake were reduced 20 and 27%, respectively, with fall N. Apparent N recovery was reduced from 87% for spring N to 45% for fall N. Corn production was not affected by time of N application in the other 2 yr. Relative leaf chlorophyll, measured by a SPAD meter at the V10, R1, and R3 growth stages, was highly correlated to relative corn grain yield, and could be used as a diagnostic tool at the V10 stage to determine sidedress N needs under non‐irrigated conditions. Because the risk of N loss is greater with fall N application, N should be applied in the spring on these soils to minimize risk and optimize profitability regardless of tillage system.
In‐Season Nitrogen Uptake by Grain Sorghum following Legume Green Manures in Conservation Tillage Systems
Authors: Sweeney Daniel W. , Moyer Joseph L.
Published: June 2017

With renewed interest in legumes as green manures, it is important to understand their effect on in‐season N uptake of following nonlegume row crops. This study assessed the effect of legumes as green manures on in‐season N uptake by subsequent grain sorghum [Sorghum bicolor (L.) Moench] grown in conservation tillage systems in the eastern Great Plains. Treatments were (i) red clover (Trifolium pratense L.) and hairy vetch (Vicia villosa Roth) before grain sorghum vs. continuous grain sorghum, (ii) reduced or no‐tillage, and (iii) fertilizer N rates. The experiment was conducted on two adjacent sites (Parson silt loam: fine, mixed thermic Mollic Albaqualf) similar in organic matter but Site 1 higher in pH, P, and K than Site 2. In‐season N uptake was often statistically greater in reduced‐tillage than no‐tillage systems. At both sites, red clover as a previous crop resulted in about 25% greater N uptake by sorghum vs. sorghum grown continuously with no previous legume crop. Nitrogen uptake by sorghum at the boot and soft dough growth stages responded linearly to increasing N rate, but the slope was <0.2, indicating low fertilizer N efficiency on this soil. Calculated N fertilizer equivalencies were >135 kg ha−1 during the first year for both legumes at each site, but values for red clover remained greater than those for hairy vetch in subsequent years, especially at the higher fertility site. Grain yield tended to be maximized when N uptake at the soft dough stage exceeded 100 kg ha−1 at Site 2 but continued to increase as N uptake increased at the higher‐fertility Site 1. Utilizing legumes as green manures can increase in‐season N uptake by following grain sorghum crops compared with continuous sorghum in these prairie soils.
Carbon Isotope Discrimination of Three Kentucky Bluegrass Cultivars with Contrasting Salinity Tolerance
Authors: Qian Y. L. , Follett R. F. , Wilhelm S. , Koski A. J. , Shahba M. A.
Published: June 2017

We evaluated leaf C isotope discrimination as affected by salinity among three Kentucky bluegrass (Poa pratensis L.) cultivars that differ in their salt tolerance. ‘Moonlight’, ‘NorthStar’, and ‘P‐105’ Kentucky bluegrass (KBG) were grown in solution culture and exposed to salinity levels of 2.0, 5.0, 8.0, 11.0, and 14.0 dS m−1 for 12 wk. All cultivars exhibited increased leaf firing with increasing salinity. However, Moonlight and NorthStar exhibited less leaf firing than P105 at all salinity levels. The salinity levels that caused 25% shoot growth reduction were 4.9 dS m−1 for NorthStar and Moonlight and 4.1 dS m−1 for P105, indicating that Moonlight and NorthStar have better salinity tolerance than P105. When salinity level was in the range of 2.0 to 8.0 dS m−1, Moonlight produced 1.9‐fold more root mass than NorthStar, and NorthStar exhibited 3.9‐fold more root mass than P105. When salinity exceeded 8.0 dS m−1, NorthStar had similar root mass as Moonlight, and both showed greater root mass than P105. Cultivar P105 had a higher C isotope discrimination (Δ) than Moonlight and NorthStar under nonsaline conditions (<2 dS m−1) but a lower Δ than Moonlight and NorthStar at 11.0 dS m−1 salinity. The great reduction in Δ of P105 as salinity increased suggests that salinity induced a greater degree of stomatal resistance that provided less opportunity for discrimination against the heavier isotope. Carbon isotope discrimination may serve as a useful selection criterion in breeding efforts to develop salt tolerant KBG.
Conversion of Fairway‐Height Perennial Ryegrass Turf to Kentucky Bluegrass without Nonselective Herbicides
Authors: Kraft Robb W. , Keeley Steven J. , Su Kemin
Published: June 2017

Many golf course superintendents wish to convert perennial ryegrass (Lolium perenne L.) fairways to other cool‐season species such as Kentucky bluegrass (Poa pratensis L.) because of the former's high fungicide requirement. However, interseeding into a mature turfgrass stand often results in poor seedling survival because of competition from the existing stand. The objective of this research was to evaluate methods for enhancing Kentucky bluegrass (KB) establishment when interseeded into a mature perennial ryegrass fairway turf. Core aeration, scalping, plant growth regulators (PGRs), postseeding low mowing (PSLM), high seeding rates, and multiple seedings were used singly and in factorial combinations. Postseeding low mowing (0.6 cm twice weekly for 4 wk) and high seeding rates [196 kg pure live seed (PLS) ha−1] were most effective in enhancing KB establishment. Plots receiving PSLM averaged 31.9% KB 21 months after seeding (MAS) compared with 18.1% in non‐PSLM plots. Seeding KB at 196 kg PLS ha−1, both fall and spring, resulted in an average of 29.8% KB 21 MAS while seeding at 98 kg PLS ha−1, in the fall only, resulted in only 19.7% KB. A single preseeding core aeration or scalping treatment did not increase KB establishment, nor did preseeding applications of the PGR trinexapac‐ethyl [4‐(cyclopropyl‐α‐hydroxy‐methylene)‐3,5‐dioxo‐cyclohexane‐carboxylic acid ethyl ester]. Mefluidide {–[2,4‐dimethyl‐5‐[[(trifluoromethyl)‐sulfonyl]amino]phenyl] acetamide} increased KB establishment at 6 MAS, but the effect was gone by 21 MAS. Where nonselective herbicides are not used, fastest conversion to KB will occur with a combination of PSLM and high seeding rates.
Short‐term Influence of Two Types of Drilling Fluids on Wastewater Treatment Rate and Eukaryotic Organisms of Activated Sludge in Sequencing Batch Reactors
Authors: Babko Roman , Jaromin‐Gleń Katarzyna , Łagód Grzegorz , Danko Yaroslav , Kuzmina Tatiana , Pawłowska Małgorzata , Pawłowski Artur
Published: June 2017

This work presents the results of studies on the impact of spent drilling fluids cotreated with municipal wastewater on the rate of the wastewater treatment process and the structure of the community of eukaryotic organisms inhabiting an activated sludge. The studies were conducted under laboratory conditions in sequencing batch reactors. The effect of added polymer‐potassium drilling fluid (DF1) and polymer drilling fluid (DF2) at dosages of 1 and 3% of wastewater volume on the rate of removal of total suspended solids, turbidity, chemical oxygen demand, and the content of total and ammonium nitrogen were analyzed, taking into account the values of these parameters measured at the end of each operating cycle. In addition to the impacts on the aforementioned physicochemical indices, the influence of drilling fluid on the biomass of various groups of eukaryotes in activated sludge was analyzed. The impact of the drilling fluid was highly dependent on its type and dosage. A noticeable slowdown in the rate of the wastewater treatment process and a negative effect on the organisms were observed after the addition of DF2. This effect intensified after an increase in fluid dose. However, no statistically significant negative changes were observed after the introduction of DF1. Conversely, the removal rate of some of the analyzed pollutant increased.

Core Ideas

1% v/v polymer DF causes a decrease in biomass of activated sludge eukaryotes.

1% v/v polymer‐potassium DF does not lead to reduction of their biomass.

1% v/v DF of both types increases the rates of organic substancesutilization.
ZDOLNOŚCI EMOCJONALNE KOBIET I MĘŻCZYZN A STOSOWANE STRATEGIE RADZENIA SOBIE ZE STRESEM
Authors: Piekarska Joanna
Published: June 2017

W niniejszym badaniu poszukiwano związku między dwiema zdolnościami emocjonalnymi (rozpoznawaniem i rozumieniem emocji) a strategiami radzenia sobie ze stresem, stosowanymi przez kobiety i mężczyzn. Analizy przeprowadzono na grupie 228 osób dorosłych (109 kobiet i 119 mężczyzn) w wieku 18–58 lat (Mwieku = 27,46 lat). Strategie radzenia sobie ze stresem mierzono kwestionariuszem COPE, do pomiaru zdolności emocjonalnych wykorzystano natomiast testy SIE-T i TRE. Uzyskane wyniki wskazały na istnienie różnic międzypłciowych w zakresie zdolno- ści rozumienia emocji i niektórych strategii radzenia sobie ze stresem. Zaobserwowano również różnice międzypłciowe w zakresie związków między zdolnościami emocjonalnymi a strategiami radzenia sobie ze stresem. Wynik ten może sugerować, że zdolności emocjonalne odgrywają odmienną rolę w radzeniu sobie ze stresem przez kobiety i mężczyzn.
EVALUATION OF IN VITRO INHIBITION OF PROTON􀇧PUMP BY NANOSILVER PARTICLES SYNTHESIZED USING SEEDS OF ANETHUM GRAVEOLENS
Authors: S Menaga , Kg Kripa , R Sangeetha
Published: June 2017

Objective: The green synthesis of nanoparticles is gaining popularity owing to its several advantages over the chemical methods. This study reports the biosynthesis of nanosilver mediated by the extract of the seeds of Anethum graveolens.Methods: Green synthesis of silver nanoparticles (AgNPs) was carried out using the aqueous extract of the seeds of A. graveolens (AESE). Microwave irradiation was done to hasten the process. The AgNPs synthesized were physically characterized using ultraviolet-visible spectroscopy, X-ray diffraction, Fourier transform infrared spectroscopy and scanning electron microscopy. The potential of the nanosilver particles in inhibiting H+ K+ adenosine triphosphatase (proton pump) was evaluated.Results: The nanosilver particles were initially subjected to characterization studies to ascertain their shape, size and surface composition. The particles were found to be crystalline, spherical of size 30-35 nm. The nanosilver particles inhibited the activity of proton pump by 67 % and thus were as potential as the standard drug, omeprazole.Conclusion: The seeds have several pharmacological benefits including its gastroprotective potential and hence the nanosilver particles synthesized using AESE was assessed for its gastroprotective potential. The results of this study prove that the nanosilver synthesized by green technology can inhibit proton-pump and thus act as promising gastroprotective agents.
ANALYSIS OF HIGH DOSE AND LONG-TERM PREDNISONE THERAPY ON OSTEOCALCIN LEVELS IN CHILDREN WITH NEPHROTIC SYNDROME (STUDY AT PEDIATRIC DEPARTMENT NEPHROLOGY DIVISION OF DR. SOETOMO TEACHING HOSPITAL SURABAYA)
Authors: Permatasari Febrina Pritayuni , Asmaningsih Ninik , Qibtiyah Mariyatul , Yulistiani Yulistiani
Published: June 2017

Objective: The objective of the study to analyze osteocalcin levels in induction and alternate phase, associated with clinical manifestation. Methods: We conducted a prospective longitudinal study. This study was subject to approval by the Ethics Committee of Dr. Soetomo Teaching Hospital Surabaya. Osteocalcin levels were measured before and after induction phases and 4 weeks after the alternate phase. Samples were collected in the morning at 08.00-09.00 am. Results: A total of 15 patients were included in this study. The suppression of osteocalcin levels in the induction phase was 53.33%. After the alternate phase, osteocalcin levels increased 175.82%. Clinical manifestation as bone pain/cramps only appeared 33% in the induction phase and 20% in the alternate phase. The mean suppression of osteocalcin levels in the group with induction phase duration therapy ≥28 days and without calcium supplementation was higher than 21-27 days and with calcium supplementation. Osteocalcin levels increased in the alternate phase also in patients with and without calcium supplementation. The result of analysis showed there was no significant difference among all groups (p>0.05). Conclusion: Suppression of osteocalcin levels was reversible after the alternate phase. It shows that tapering off regimen is important. Clinical sign as pain bone/cramps almost showed no manifest in all of these patients.
EVALUATION OF ANXIOLYTIC EFFECT OF MELILOTUS OFFICINALIS EXTRACTS IN MICE
Authors: Kaur Sarabjit , Sharma Anupam , Bedi Preet Mohinder Singh
Published: June 2017

Objective: Anxiety is one of the most common and serious mental illness affecting humankind and its extensiveness is on the rise at an alarming rate. Anxiolytic substances are highly acclaimed in the ranking of the most utilized drugs by human. The clinical applications of most widely used anxiolytic agents, that is, benzodiazepines are restricted by their undesirable side effects. Therefore, the development of new pharmacological agents for the treatment of this problem is well justified. Among medicinal plants, Melilotus officinalis (yellow sweet clover) has been recommended for relief of insomnia, convulsions, and as nervine tonic in traditional system of medicine. Nevertheless, no pharmacological studies have thus far evaluated its anxiolytic effect. Therefore, the aim of this study was to evaluate antianxiety effect of different extracts of M. officinalis in mice.Methods: The extracts of roots and aerial parts of the plant were prepared according to the polarity, that is, petroleum ether, chloroform, ethanol, and water. The anxiolytic effects of petroleum ether, chloroform, ethanol, and aqueous extract of aerial parts and roots of the plant (50, 100, and 200 mg/kg, p.o) were examined in albino mice using elevated plus maze (EPM) and mirror-chamber models of anxiety. High-performance thin layer chromatography (HPTLC) studies were carried out using toluene: Acetone: Formic acid as mobile phase.Results: Various extracts prepared from roots did not produce significant effect in both the models, whereas the ethanol extract prepared from aerial parts at 100 and 200 mg/kg showed a significant anxiolytic effect as compared to control and standard group. The petroleum ether, chloroform, and water extracts (50, 100, and 200 mg/kg) of the aerial parts of the plant did not produce meaningful effects in this study. HPTLC analysis of the ethanol extract revealed the presence of nine components.Conclusion: These results suggest that the ethanol extract of aerial parts of M. officinalis plant has statistically significant dose-dependent antianxiety activity which can be attributed to the presence of coumarin, and flavonoid compounds in it.
PYRAZOLINES AS POTENT ANTITUBERCULAR AND CYTOTOXIC AGENTS
Authors: K Ishwar Bhat , Kumar Abhishek
Published: June 2017

Objective: Pyrazolines are known to exhibit different biological and pharmacological properties such as anticancer, antibacterial, antifungal and antitubercular activities. Chalcones with an enone group between two aromatic rings exhibit remarkable pharmacological activities such as antiinflammatory, antibacterial, antitumor, antifungal, and antimalarial activity. A series of pyrazolines from chalcones have been synthesized and evaluated for antitubercular and cytotoxic activity studies.Methods: Chalcones [3-substituted phenyl-1-(p-tolyl)prop-2-en-1-one] were synthesized from various substituted aldehydes and 4-methyl acetophenone and cyclized into pyrazolines [5-substituted phenyl-3-(p-tolyl)-4,5-dihydro-1H-pyrazole] using hydrazine hydrate. Antitubercular and cytotoxic activity studies were carried out.Results: Antitubercular and cytotoxic activity studies of synthesized pyrazoline revealed that some compounds have showed promising activity.Conclusion: The observed results proved that pyrazolines are found to be interesting lead molecules for further synthesis as antitubercular and cytotoxic agents.
HAVING A GO AT SPINAL MUSCULAR ATROPHY WITH SPINRAZA
Authors: O Balaji , D Amita , Rt Sereen , Ap Navin
Published: June 2017

Spinal muscular atrophy (SMA), a neurological condition which is genetically mediated is the second most common infantile disease causing morbidity and mortality next to cystic fibrosis. It is of five different types with each type having different severity outcomes. For almost three decades, only supportive measures were advocated in the treatment of SMA. Recently, Biogen’s Spinraza came out as the first disease modifying therapy to treat infantile as well as adult SMA. This review throws light on the pharmacological aspects of the drug; its approval by Food and Drug Administration and various completed clinical trials as well ongoing clinical trials.
FORMULATION AND EVALUATION OF IN-SITU GEL CONTAINING CIPROFLOXACIN HYDROCHLORIDE IN THE TREATMENT OF PERIODONTITIS.
Authors: Ashish Gorle , Rahul Yadav , Mukesh Rathod , Prakash Mali
Published: June 2017

Objective: The present study describes the use of in-situ gel in periodontal drug delivery systems which contains gellan gum (0.4–0.6% w/v), pluronic F127 (14, 15 and 16% w/v), and drug Ciprofloxacin HCl (0.1% w/v). Number of peoples around the world suffered from dental problem and ultimate fear is tooth loss hence in-situ gelling system was designed for the treatment of periodontal diseases. The therapeutic efficacy of drug can be greatly improved by prolonging its contact time.Methods: Formulations were developed by simple solution method. Each formulation was characterized in terms of in gelling strength, viscosity, rheology, content uniformity, in vitro drug release, and syringeability.Results: In vitro gelation time and the nature of the gel formed in simulated saliva for prepared formulations showed polymeric concentration dependency. Drug release data from all formulations was fitted to different kinetic models and the Korsemeyer-Peppas model was the best fit model. Drug release was significantly decreased as the concentration of each polymer component was increased. Increasing the concentration of each polymeric component significantly increased viscosity, syringeability, and time for 50%, 70%, and 90% drug release. In conclusion, the formulations described offer a wide range of physical and drug release characteristics. The formulation containing 0.6% w/v of gellan gum and 14% w/v of pluronic F127 exhibited superior physical characteristics. The formulation stored at 4˚C before application, which is syringeable through 21 gauge needle.Conclusion: This formulation was made to inject directly in to periodontal pocket where it immediately converts in to gel form at body temperature.
ANTECEDENTS OF THE INCOME TAX IN COLONIAL AMERICA
Authors: Kozub Robert M.
Published: June 2017

One of the goals of the present federal income tax system is to tax individuals to the extent of their ability to pay. This concept of vertical equity did not originate in the current century. Analysis of the tax laws of the American colonies results in the conclusion that our colonial forefathers attempted to measure the faculty or ability of individuals when enacting tax legislation. This paper analyzes the varied historic forms of the test to measure the capacity to bear the burden of taxation.*
THUS SPAKE THE RABBIS — THE FIRST INCOME TAX?
Authors: Mann Harvey
Published: June 2017

A passage from the Talmud concerning income tax policy is examined. The attempt is then made to apply the policy to a hypothetical situation and to see whether the policy is relevant to the modern era.
GENESIS OF DIVISIONAL MANAGEMENT AND ACCOUNTING SYSTEMS IN THE HOUSE OF MITSUI, 1710–1730
Authors: Taketera Sadao , Nishikawa Noboru
Published: June 2017

Early in the 18th century the House of Mitsui created a divisionalized administrative structure with a general office known as Omotokata in order to control many operating shops. This paper examines the divisional administrative structure and accounting systems that the House of Mitsui developed between 1710 and 1730.
THE DEVELOPMENT OF COMPILATIONS AND REVIEWS
Authors: Rankin Larry J.
Published: June 2017

The article reviews the significant events in the development of AICPA standards which led to the establishment of two types of CPA engagements on the financial statements of nonpublic businesses—compilations and reviews. As a part of this development, the article describes various CPA-user communication problems which resulted from unaudited financial statement engagements and limited procedure engagements.
CYCLICAL ASPECTS OF TWENTIETH CENTURY AMERICAN ACCOUNTING
Authors: Dailey Michael James
Published: June 2017

A model of change in twentieth century American accounting is presented. The model describes three-phase cycles, each consisting of a reactive, a proactive, and synthesis phase. The text and Appendix illustrate and attempt to validate the model, and to make projections for the future.
THE STORY OF THE SIXTH RULE
Authors: Copeland Benny R.
Published: June 2017

This paper traces the development of the “sixth rule,” the last of the six rules which the membership of the American Institute of Accountants approved at the 1934 annual meeting. The sixth rule appeared suddenly in the Report of the Special Committee on Development of Accounting Principles. It was added, almost at the last moment, in response to the issuing of a “Stop Order” by the Federal Trade Commission (FTC) against the registration statement of Unity Gold Corporation. The profession joined the FTC in criticizing the method of accounting employed by Unity. And, as a result, the sixth rule was added.
JOHN CALDWELL COLT: A NOTORIOUS ACCOUNTANT
Authors: Goldberg Louis , Stone Williard E.
Published: June 2017

John C. Colt was the author of a successful bookkeeping text which had many school adoptions and at least 46 editions. During an argument with Samuel Adams, his publisher, over the cost of his 5th edition, Colt killed Adams with a hatchet. Convicted of murder and condemned to execution by hanging, Colt committed suicide in prison in 1842. His text, The Science of Double Entry Bookkeeping, first published in 1838, continued in print until 1856.
FINANCIAL ADMINISTRATION OF ANCIENT ASHANTI EMPIRE
Authors: Afosa Kwame
Published: June 2017

Ashanti was an empire which flourished in the forest region of present-day Ghana in the 16th and 17th centuries.

Ashanti was a monarchy with a bureaucracy financed through taxes. The system of tax collection was one of apportionment among the levels of the social strata that were required to bear the tax burden.

Accounting controls over funds which finally reached the coffers of the monarch involved boxes.The operations and uses of Adaka Kesie (the Big Box) and Apim Adaka (the Box of Thousand) could be likened to a current account and a petty cash account respectively.
BARTER: DEVELOPMENT OF ACCOUNTING PRACTICE AND THEORY
Authors: Stone Williard E.
Published: June 2017

John Mair, in 1752, stated, “Barter, or the exchange of goods for goods, is nothing else but buying and selling blended together.” This statement, for all its seeming simplicity, is an excellent expression of the confusion which has accompanied the practice and theory of recording this most basic commercial transaction. Can one accounting transaction be both a sale and a purchase at one and the same time and for the same accounting entity?

The proper recording of the barter transaction has occupied the attention of accounting text book authors, beginning in 1494 with Pacioli, with various authors expounding different solutions for almost 500 years. It was not until 1971 that a sound theoretical solution was presented.
A GENEALOGY OF TODAY'S CONTRIBUTORS TO ACCOUNTING RESEARCH
Authors: Haskins Mark E. , Williams David D.
Published: June 2017

This paper explores the “intellectual roots” of some of today's major contributors to accounting research. Specifically, twenty-four present-day contributors were identified through their publication records and editorial service. For each of these contributors, the dissertation chairman was identified and assumed to be the primary mentor; in turn, dissertation chairmen for these individuals were also identified. Several iterations of this process produced four generations of accounting genealogy. The intellectual roots depicted in this paper highlight noteworthy linkages with members of the Accounting Hall of Fame, recipients of the Outstanding Educators Award, and with education in the discipline of economics.
THE MANY FACES OF LUCA PACIOLI: ICONOGRAPHIC RESEARCH OVER THIRTY YEARS
Authors: Stevelinck Ernest
Published: June 2017

This article, first delivered as a paper at the 1980 World Congress of Accounting Historians in London,1 presents the results of three decades of the author's research in pursuit of a true image of Luca Pacioli. Portraits, sculptures, and sketches are traced to painters and artists of several periods. The mystery relating to Pacioli's likeness is considered. Stevelinck suggests that the search for a true portrait continues, given the disputes over the authenticity of various paintings and their faithfulness in representing the appearance of Pacioli. The research also provides important information about the career of Pacioli by considering the relationships revealed in the artwork presented.
THE MONETARY SYSTEM, TAXATION, AND PUBLICANS IN THE TIME OF CHRIST
Authors: Campbell Alan D.
Published: June 2017

The Jews used bars and rings of gold and silver as money prior to using coins. Syrian, Roman, and Jewish coins were used during the time of Christ. The Roman Government imposed a tremendous tax burden upon its subjects. The people of Israel also had to pay a tax to the temple. Publicans, or tax collectors, were well known for their corruption. Thus, the Jews had utter contempt for publicans. Christ paid his share of taxes and taught that it was right to do so even under the corrupt system of the Romans.
AN ACCOUNTANT IN THE BOLIVIAN JUNGLE
Authors: Freear John
Published: June 2017

In January, 1900, Henry I'Anson applied, successfully, for the position of accountant at a rubber plantation in Bolivia. He and his wife journeyed there by steamship, steam launch, and canoe, to find a less than hospitable welcome. I'Anson's professionalism was offended by the condition of the plantation's accounts, and he was disconcerted by the prices he was charged for food. He complained, was insulted, threatened, and, finally, he and his wife were obliged to return to England. There, he found that he had been dismissed. This article is based wholly on his undated statement made in connection with a lawsuit he took out against his former employers.
ACCOUNTING MEASUREMENT AND CAPACITY LIMITS OF TECHNOLOGICAL DEVICES
Authors: Davis Harry Zvi
Published: June 2017

In this paper the capacity limits of technological devices used in ancient Egypt are used to explain the Biblical phrase that in accounting for grain the Egyptians ran out of numbers.
FINANCIAL REPORTING AND STEWARDSHIP ACCOUNTING IN SIXTEENTH-CENTURY SPAIN
Authors: Mills Patti A.
Published: June 2017

This paper examines an early modern contribution to the literature on stewardship accounting, the Tratado de Cuentas or Treatise on Accounts, by Diego del Castillo, a sixteenth-century Spanish jurist.
THE INFLUENCE OF TAX LEGISLATION ON FINANCIAL ACCOUNTING: A STUDY OF THE TIMBER INDUSTRY, 1905–1925
Authors: Elmore Robert C.
Published: June 2017

The purpose of this paper is to examine the financial accounting records of a Mississippi timber company and its subsidiaries in light of the dynamic tax environment of the period 1905 to 1925. The financial accounting records and correspondence with the Commissioner of Internal Revenue indicate deficiencies in the following areas: asset valuation, a lack of a cost accounting system to adequately value inventories, and the depletion and depreciation deduction. The demands of the new tax laws were often in conflict with the accounting practices of this period of time forcing changes in accounting practice.
SELECT BIBLIOGRAPHY OF WORKS ON THE HISTORY OF ACCOUNTING 1981–1987
Authors: Parker R. H.
Published: June 2017

This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from 1981–1987 but a few fall outside this period. Some works are included which I have not had the opportunity of examining. These are marked †.
INFLUENCES FROM EARLY ACCOUNTING LITERATURE ON CONTEMPORARY RESEARCH
Authors: Bricker Robert J.
Published: June 2017

This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413 nonhistorical articles, forty pre-1960 accounting citations were found. This study also examined the breadth of coverage of these citations and their distribution among journals. The results showed that many pre- 1960 accounting documents traditionally considered important were not cited. This result may be useful to accounting historians by helping them to identify early research traditions that are in danger of being forgotten by nonhistorians.
H. K. HATHAWAY ON PRODUCT COSTING: RELEVANT ISSUES OF CONTEMPORARY CONCERN
Authors: Seay Robert A. , Schoenfeldt Roger C.
Published: June 2017

This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depressionera writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H. Thomas Johnson, and Robert S. Kaplan. Some of Hathaway's product costing methods are improvements over those advanced by Church. Furthermore, Hathaway's proposals are relevant to contemporary management accounting thought and practice.
THE LIFE OF BARTOLOMÉ SALVADOR DE SOLÓRZANO: SOME FURTHER EVIDENCE
Authors: Esteve Esteban Hernández
Published: June 2017

Until very recently almost nothing was known about the life of Bartolomé Salvador de Solórzano, the author of the first Spanish treatise on double-entry bookkeeping. This paper presents the results of further research on this subject and complements the findings presented in a previous paper by Hernández Esteve. A more complete picture of the life of Bartolomé Salvador de Solórzano can now be drawn. On the whole there is now evidence regarding aspects such as birth, baptism, parents, godparents, relatives, profession, business, residence, condition, travels, partners, death, etc. Some details on the publication and distribution of his book also are known.
A KUHNIAN INTERPRETATION OF THE HISTORICAL EVOLUTION OF ACCOUNTING
Authors: Cushing Barry E.
Published: June 2017

Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn's The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent when accounting's dominant paradigm is interpreted to be the double-entry bookkeeping model. Following this interpretation, the extensive articulation of the double-entry model over the past four centuries may be seen to closely resemble the “normal science” of Kuhn's theory. Further parallels become apparent when Kuhn's concept of the disciplinary crises that precede scientific revolutions is compared to developments in the accounting discipline over the past 25 years. This portrayal of accounting's evolution suggests an uncertain future for the accounting discipline.
A HISTORICAL ANALYSIS OF DEPRECIATION ACCOUNTING — THE UNITED STATES STEEL EXPERIENCE
Authors: Reed Sarah Auman
Published: June 2017

This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with standardized historical cost figures and replacement cost estimates. The findings suggest that replacement cost depreciation would have provided more information about U.S. Steel's ability to maintain its productive capacity than historical cost depreciation did. Thus, this analysis provides an illustration of one of the primary arguments for replacement cost accounting.
THE DEVELOPMENT OF THE JUDICIAL DEFINITION OF MATERIALITY
Authors: Bean LuAnn , Thomas Deborah W.
Published: June 2017

Determining what should be considered a material item has been a problem for both the accounting profession and the courts. By reviewing the court cases involving the issue of materiality, the authors have determined where differences in the materiality standard as applied by the courts exist. The judicial definition of materiality has developed over time, and current trends with important variations are observed. Based upon the authors' analysis, the following judicial definition of materiality, with its possible variations, is suggested: Would the reasonable (or speculative) investor (or layman) consider important (or be influenced by) this information in determining his course of action?
MAINTAINING ACCOUNTING AS THE PARAMOUNT INTEREST IN ACCOUNTING RESEARCH: RE-EXAMINING THE CONTRIBUTIONS OF DR SCOTT
Authors: Covaleski Mark A. , Dirsmith Mark W.
Published: June 2017

Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, DR Scott's [1931] classical work The Cultural Significance of Accounts is developed in terms of it being one of the earlier and more significant efforts to recognize a pending crisis within the accounting research arena. Scott's work is defined as not only being a precursor to identifying the crisis in accounting research, but also as providing a meaningful basis for addressing the significant issues embedded within the contemporary research crisis. The intellectual underpinnings of DR Scott's work are traced to that of Max Weber, Thorstein Veblen, and other scholars concerned with examining the changing status of society and economic organizations. It is argued that it is this critical appraisal of the relationship between economic organizations and society which drives Scott's concern for the fundamental issues at stake for accounting research.
BRANCH ACCOUNTING: EVIDENCE FROM THE ACCOUNTING RECORDS OF THE NORTH AMERICAN MORAVIANS
Authors: Burkette Gary D. , Riordan Michael P. , Riordan Diane A.
Published: June 2017

Europeans transported continental accounting practices during the period of worldwide colonization. This paper describes the transportation of branch accounting by members of the Moravian Church. Physical records maintained in the Archives for the Southern Province of the Moravian Church at Salem, North Carolina, and for the Northern Province at Bethlehem, Pennsylvania, contain a complex, two-tiered system of branch accounting for the enterprises within the settlements and the settlements within the worldwide Church. This paper traces recorded activity for 1775 from an enterprise to its diacony (business organization of a church) and from the diacony to the European Church headquarters. Reporting practices in both North American diaconies reflect a similar practice of branch accounting, each culminating in formal financial statements to the European “home office” of the Moravian Church.
THE CHICAGO, ROCK ISLAND AND PACIFIC RAILROAD COMPANY: AN EXAMINATION OF CONTINGENT LIABILITIES OF 1903–1904
Authors: Daniels Roger , Flesher Dale L.
Published: June 2017

The issue about disclosing contingent losses arising from lawsuits has been an accounting problem for decades. Prior to 1953, there was no mandate for recording or disclosing such contingencies. In this study, the 307 court cases brought against the Chicago, Rock Island and Pacific Railroad Company during 1903 and 1904 are analyzed to determine the impact of nondisclosure in the annual reports. Despite thirty-nine of these cases involved deaths and fifty concerned injuries to employees or passengers, the simple dollar amount of total litigation does not meet a threshold of materiality. Under current reporting requirements, however, some of these cases would have been disclosed. From the relative size of the amounts in dispute, it does not appear that nondisclosure of contingent losses from lawsuits were significant enough to mislead investors.
ACCOUNTING RECORDS OF QUAKERS OF WEST FALMOUTH, MASSACHUSETTS (1796–1860): AN ANALYSIS
Authors: Fuglister Jayne , Bloom Robert
Published: June 2017

The village of West Falmouth, Massachusetts was settled in the 1660s by William Gifford and other Quakers who came there to avoid persecution. They lived relatively isolated from other settlers in the region. The accounting records of Prince Gifford, Jr. (1771–1853) and Prince Gifford Moore (1812–1885), descendants of William Gifford, are still in existence. This paper provides an analysis of these records, which reflect the simplicity, frugality, honesty, and equality of early West Falmouth Quakers. Littleton's antecedents of double-entry bookkeeping are applied to explain the use of the single-entry system of accounting by West Falmouth Quakers during the same period that Philadelphia Quakers were using the double-entry system.
AN AUSTRALIAN ATTEMPT TO INTERNATIONALIZE ACCOUNTING PROFESSIONAL ORGANIZATIONS
Authors: Gavens John J. , Gibson Robert W.
Published: June 2017

In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize the professional accounting organizations of the world from Australia.

There was an immediate reaction in the United Kingdom and then from the established Australian national professional organizations. The account and analysis of the subsequent events demonstrates how established organizations will respond to threats of this kind to their power and position.
THE “REVOLUTION” IN FINANCIAL REPORTING THEORY: A KUHNIAN INTERPRETATION
Authors: Mouck Tom
Published: June 2017

A Kuhnian perspective is used to explain the transition in financial reporting theory from an “economic income perspective” to an “informational perspective” (a transition that Beaver refers to as a “revolution”), and to examine the subsequent development of the latter. The demise of the economic income perspective (represented by the normative a priorists) is attributed to the lack of a paradigm which could serve to identify research problems and provide methodological guidance. The success of the informational paradigm, on the other hand, is attributed to the fact that it was, in essence, a sub-paradigm of the broader and well-established market economics paradigm. The study concludes, however, with a discussion of two types of persistent anomalous findings (the first with respect to the EMH and the second with respect to the CAPM) that have the potential to generate a crisis for the informational paradigm.
THE DEVELOPMENT OF GOVERNMENT ACCOUNTING: A CONTENT ANALYSIS OF THE JOURNAL OF ACCOUNTANCY, 1905 TO 1989
Authors: Previts Gary John , Brown Richard E.
Published: June 2017

This content analysis of Journal of Accountancy items relating to governmental accounting spans a period of nine decades which included two world wars, a severe economic depression, and conflicts in Korea and Vietnam, These decades marked the departure from simpler local government accounting concerns alone to national governmental issues and the call for consistent accountability among the myriad federal agencies and programs.

Considering the growth of the public sector, its importance to all other spheres of American life, the complexity of governmental financial administration, and the events of the times, governmental accounting received only a modest amount of attention in the AICPA's journal — probably less than five percent of published content over the period. This limited coverage suggests a minimal amount of attention to governmental accounting matters within the profession which may be due in part to the fact that governmental accounting, until recently, was not a principal component of the profession's scope of services.

From a content perspective, the Journal did a more than adequate job of keeping its readers abreast of current developments through short news items. From a substantive viewpoint, however, the major papers were often reactive rather than forward-looking, or calling for positive change. Perhaps in part because of these realities, today, three quarters of a century after some of the early papers were published on related issues, the GASB continues to struggle with basic financial accounting and reporting issues for state and local government.
HISTORICAL INSTANCES OF INNOVATIVE ACCOUNTING PRACTICES IN THE CHINESE DYNASTIES AND BEYOND
Authors: Aiken Maxwell , Lu Wei
Published: June 2017

The purpose of this paper is to explore special features of the diffusion of ideas and, subsequently, of innovative practices in Chinese accounting and then to examine early instances of the introduction of auditing. Three general periods of accounting innovation are identified which coincide with the establishment of certain dynasties. Some conclusions are then drawn about the main reasons underlying accounting changes occurred during this long period of time. Also examined are relationships between the long-term evolutionary conditions for the growth of Chinese accounting. Possible phases of development in the present of generally accepted practices of financial accounting and reporting are traced to opportunities for innovation which have arisen in the past.
THE NATURE AND INFLUENCE OF MANAGERIAL ACCOUNTING DURING THE NEW SOUTH MOVEMENT: THE CASE OF A CHARLESTON PRINTER
Authors: Daniels Roger B. , Plunkett Linda M.
Published: June 2017

This paper investigated the accounting system of Walker Evans & Cogswell, a printing company in Charleston, South Carolina, in order to ascertain the nature and influence of management accounting during the New South Movement. Through archival analysis, the accounting techniques used by the Company were found to be effective management tools for planning and control during the period in which the Southern economy was transformed from agrarian to manufacturing. The findings raise new questions about existing studies on nineteenth century managerial accounting, especially for the printing industry.
THE DEVELOPMENT OF ACCOUNTING AND INTERNAL CONTROL FOR THE NATIONAL LAND SYSTEM OF THE USA
Authors: Schoderbek Michael P.
Published: June 2017

This paper examines the early accounting practices that were used to administer the United States' national land system. These practices are of significance because they provide insights on early governmental accounting and they facilitated an orderly settlement of the western territories.

The analysis focuses on the record-keeping and control practices that were developed to meet the provisions of the Land Act of 1800 and to account for land office transactions. These accounting procedures were extracted from the correspondence between the Department of the Treasury and the various land officers.