Results 1 to 10 of about 142,061 (241)

Quasi-Hamiltonian bookkeeping of WZNW defects [PDF]

open access: bronzeJour. Geom. Phys. 76 (2014) 25-37, 2013
We interpret the chiral WZNW model with general monodromy as an infinite dimensional quasi-Hamiltonian dynamical system. This interpretation permits to explain the totality of complicated cross-terms in the symplectic structures of various WZNW defects solely in terms of the single concept of the quasi-Hamiltonian fusion.
Klimcik, Ctirad
arxiv   +6 more sources

A new paradigm of Luca Pacioli’s bookkeeping on blockchain phenomenon

open access: yesJurnal Akuntansi Aktual, 2023
The objective of this study is to examine the double and triple entry bookkeeping related to blockchain technology bookkeeping. The data we obtained for 30 articles from the database we searched for were provided by major publishers (Elsevier (www ...
Suham Cahyono   +2 more
doaj   +2 more sources

The Deep Physics Behind the Second Law: Information and Energy As Independent Forms of Bookkeeping [PDF]

open access: goldEntropy 2004, 6, 21-29, 2005
Even after over 150 years of discussion, the interpretation of the second law of thermodynamics continues to be a source of confusion and controversy in physics. This confusion has been accentuated by recent challenges to the second law and by the difficulty in many cases of clarifying which formulation is threatened and how serious the implications of
Todd L. Duncan, J. S. Semura
arxiv   +3 more sources

Moral Bookkeeping

open access: yesErgo, An Open Access Journal of Philosophy, 2023
There is widespread agreement among philosophers about the Mens Rea Asymmetry (MRA), according to which praise requires intent, whereas blame does not. However, there is evidence showing that MRA is descriptively inadequate.
Frank Hindriks   +2 more
doaj   +4 more sources

Jiskefet, a bookkeeping application for ALICE [PDF]

open access: yesEPJ Web of Conferences, 2020
A new bookkeeping system called Jiskefet is being developed for A Large Ion Collider Experiment (ALICE) during Long Shutdown 2, to be in production until the end of LHC Run 4 (2029). Jiskefet unifies two functionalities: a) gathering, storing and presenting metadata associated with the operations of the ALICE experiment and b) tracking the asynchronous
Teitsma, Marten   +3 more
arxiv   +7 more sources

On Double-Entry Bookkeeping: The Mathematical Treatment [PDF]

open access: greenarXiv, 2014
Double-entry bookkeeping (DEB) implicitly uses a specific mathematical construction, the group of differences using pairs of unsigned numbers ("T-accounts"). That construction was only formulated abstractly in mathematics in the 19th century--even though DEB had been used in the business world for over five centuries. Yet the connection between DEB and
David Ellerman
arxiv   +3 more sources

Double bookkeeping and schizophrenia spectrum: divided unified phenomenal consciousness [PDF]

open access: hybridEuropean Archives of Psychiatry and Clinical Neuroscience, 2020
Eugen Bleuler, the founder of the concept of schizophrenia, pointed out that psychotic patients were able to live in two disjoint worlds (namely, the social, intersubjective world and the delusional world). He termed this phenomenon “double bookkeeping,”
Josef Parnas   +2 more
openalex   +2 more sources

Double entry bookkeeping vs single entry bookkeeping

open access: yesBulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca: Horticulture, 2016
: A financial management eficiently begin, primarily, with an accounting record kept in the best possible conditions, this being conditioned on the adoption of a uniform forms, rational, clear and simple accounting. Throughout history, there have been
Ileana Andreica
doaj   +3 more sources

The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System [PDF]

open access: diamondRevista Contabilidade & Finanças, 2014
The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914.
Tiago Villac Adde   +3 more
doaj   +2 more sources

The Invention of Double-Entry Bookkeeping

open access: bronzeInternational Journal of Management Research and Economics, 2021
Based on the work of Jean Fourastié, accountant and economist, this paper seeks to show that the origins of double-entry bookkeeping are the result of several successive innovations that appeared in Italian commercial enterprises between the 13th and 14th centuries in response to the development of credit and receivables.
Maxime Izoulet
openalex   +3 more sources

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