Double Entry Research Articles

Signs of economic development in the Kingdom of Naples under the Aragonese Crown: the Coppola Company

Abstract The article examines the role played by Loise and Francesco Coppola’s company under the Aragonese Crown, so as to outline the socio-economic situation of Southern Italy at that time and examine the impact of foreign merchant-banking companies on the development of local entrepreneurship. In the second half of the fifteenth century, Florentine bankers Filippo and Lorenzo Strozzi established a bank in Naples. Using two surviving general journals, dating back to 1473 and 1476, their lending business can be analysed. As the bookkeeper of the Strozzi Bank used to record any transaction using double-entry bookkeeping, such journals help to identify the types of clients the Strozzi Bank dealt with and the reasons for individual transactions. The article outlines the crucial role played by the Coppola family in the development of the southern economy in the fifteenth century, showing how their company was part of international commercial networks that included the wealthiest and most powerful merchant-banking businesses of the time.

Unpacking leader critical thinking in employee voice quality and silence frequency

AbstractPrevious research has predominantly examined either voice quantity or quality. We know little about the potential tradeoff between voice quantity and quality and the role of leaders in this tradeoff. This study focused on the dual aspects of voice, examining how and when the same leader attribute facilitates (inhibits) one aspect of voice, but does not facilitate (inhibit) or even hamper (facilitate) the other aspect. Specifically, we proposed that leader critical thinking stimulates the formation of employees' implicit voice theory of the need for solid data or solutions (IVT‐SDS) before one speaks up. This belief boosts the quality of employee voice especially when voice efficacy is high, but increases the frequency of employee silence especially when voice efficacy is low. In Study 1a, we experimentally tested the relationship between leader critical thinking and employees' IVT‐SDS. In Study 1b, we experimentally examined the interactive effect of employees' IVT‐SDS and their voice efficacy on both their voice quality and silence frequency. In Study 2, a multilevel, multi‐wave and multi‐source field study, we tested the entire research model. The results supported our hypotheses. We extend the research on leadership and voice by revealing a potential tradeoff between voice quality and quantity.

Characterization and perception of incarcerated women regarding social, employment, and educational inclusion: A mixed methods study

Brazil has one of the highest jailed populations globally, second only to the United States and China. The country faces challenges with prison infrastructure and inadequate reintegration, especially for women, who are a minority. The aim of the research was to characterize the profile of incarcerated women in the prison system in a Brazilian city, as well as to describe and analyze perceptions of prison experiences and future expectations. This study employed a mixed-methods approach to provide a detailed description of the topic matter. The quantitative data were collected through structured questionnaires and subjected to double data entry. Descriptive and inferential analyses were conducted to characterize the sample using the statistical software SPSS. For the qualitative data, content analysis was employed to identify recurrent and unique themes, categorize them, and interpret the results. All procedures followed ethical guidelines, including obtaining informed consent and ensuring data confidentiality. The study comprised 83 incarcerated women. The majority of participants were young, self-identified as black, and had low educational attainment. Themes such as family, motherhood, and education were prominent, expressing a desire to reconnect with children and assume significant maternal roles post-incarceration. Participants viewed education as crucial for enhancing their living conditions after incarceration. Moreover, there was a strong emphasis on personal growth, with aspirations to break the criminal cycle and build productive lives. The findings underscore the urgency of public policies that support the social and professional reintegration of women, providing education, employment, and psychosocial support. These initiatives are crucial for reducing criminal recidivism and promoting a more inclusive and promising future.

Effect of external magnetic field on the fretting wear mechanism of the ferromagnetic materials

With the widespread implementation of maglev technology in fields such as rail transit and military, it is imperative to investigate the effects of magnetic fields on fretting damage in metallic materials. This study conducted multi-parameter fretting wear tests on typical ferromagnetic counterparts in the presence of an external permanent magnetic field. Subsequently, the wear behavior and damage mechanism of the fretting interface were elucidated through multi-scale characterization analysis. The results indicated that the operation state of the fretting interface was shifted towards the partial slip regime under the magnetic field. Meanwhile, the external magnetic field transformed the dominant wear mechanism from abrasive wear to adhesive wear. The influence of the external magnetic field on fretting wear has been demonstrated to manifest in dual aspects: Firstly, the Hertzian contact stress at the interface is enhanced by the magnetic field induction force, resulting in a remarkable reduction of about 79.83 % in accumulated dissipation energy; Secondly, the effectiveness of debris being expelled from the worn interface decreased, and the wear progression was further impeded by the accumulated debris, so that the abrasion loss is significantly reduced by about 60.66 %. These findings provide valuable theoretical data and practical reference for the protection of fretting damage in ferromagnetic materials under the action of a magnetic field.

Opportunities and Challenges of Intelligent Computer Network Configuration and Security with its Technologies

This paper explores the dual aspects of opportunities and challenges posed by intelligent computer network configuration and security, highlighting the role of emerging technologies while emphasizing the need for robust strategies to address the accompanying risks. Intelligent network configuration utilizes technologies like artificial intelligence (AI), machine learning (ML) and software-defined networking (SDN) to automate and optimize network management. This automation enhances efficiency, scalability and adaptability, allowing networks to respond dynamically to traffic patterns and emerging threats. AI-powered security mechanisms further bolster defenses against sophisticated cyberattacks by enabling real-time monitoring, threat detection and proactive mitigation strategies. However, alongside these opportunities come challenges. Implementing intelligent technologies requires addressing issues like system complexity, interoperability and the need for continuous updates to handle evolving cyber threats. Additionally, privacy concerns, the integration of legacy systems and ensuring compliance with regulatory standards are key hurdles in adopting these technologies

A Comprehensive Study of Techno Economic Viability (TEV) Report of Various Projects

This paper provides a comprehensive analysis of the TEV process, focusing on its application to both greenfield and brownfield projects across various sectors, including manufacturing, infrastructure, energy, and services. The study aims to guide decision-makers by bridging technical assessments with financial analysis to establish project profitability and sustainability. A Techno-Economic Viability (TEV) Study serves as a crucial tool in the decision- making process for both lenders and investors. It offers a detailed assessment of a project's technical feasibility, economic viability, and overall sustainability. It delves into the dual aspects of technical feasibility and economic viability, emphasizing their roles in influencing investment decisions across a wide spectrum of industries, including manufacturing, infrastructure, energy, and services. The findings from this research also illustrate real-world applications, highlighting two case studies with an emphasis on key financial indicators such as the Debt Service Coverage Ratio (DSCR) and Internal Rate of Return (IRR), which are used to measure a project’s ability to meet debt obligations and generate profits. Keywords: Techno Economic Study, Financial Viability, Technical Feasibility, Financial Modelling, Risk Analysis, Investment Decision

The Diffusion of Double Entry Bookkeeping before 1800—Establishing a New Research Agenda

ABSTRACT This paper adopts a traditional critical-historical research methodology focusing on context and function to investigate and explain the factors that led to widespread adoption and diffusion of double entry bookkeeping within and beyond its Italian roots before 1800. It finds double entry facilitated use of credit in the face of shortage of coinage. Its use spread among moneychanger-bankers at regional fairs across northern Italy, and from there to merchants and into communities of that region. Migration of Italian international-merchant-bankers across Europe led to its diffusion into clearing at the major international trade and financial markets they controlled, together with the system of bills of exchange they devised to facilitate settlement of obligations. Its use became mandatory at fairs along with bills of exchange, diffusing into the permanent early modern centers of trade and finance in Amsterdam and London, while increasing availability of resources to learn the method completed the process.

A transcendental materialist frame for neuropsychoanalysis: rethinking dual-aspect monism

ABSTRACT As the philosophical basis for neuropsychoanalysis, dual-aspect monism is fundamental to the entire neuropsychoanalytic project. However, dual-aspect monism has been criticized not only from without but also from within neuropsychoanalysis. This paper considers criticisms of dual-aspect monism from within neuropsychoanalysis. These might be summed up as a concern that the difference at the level of epistemology (neuroscience, psychoanalysis) and phenomena (objectivity, subjectivity) must not be washed away by an appeal to a common ontology. In response, I propose to supplement dual-aspect monism with the philosophical framework of Transcendental Materialism. In this view, epistemological difference between the dual aspects is secondary to antagonism at the level of monistic ontology. Transcendental Materialism begins with the question: what sort of nature must nature be to give rise to two irreducible perspectives such as neuroscience and psychoanalysis? I argue for supplementing dual-aspect monism with Transcendental Materialism through a review of Mark Solms’s work on the hard problem of consciousness via Karl Friston’s Free Energy Principle. Within the Solms-Friston framework, the informatic mechanisms that give rise to dual-aspect epistemologies rely upon ontological antagonism. Principles of a transcendental materialist dual-aspect monism for neuropsychoanalysis are put forward.

Inclusion in the clinic: A mixed methods study of left-handed student's perceptions of using cordless keyboards.

Little is written on obstacles for left-handed students in the dental clinic. This mixed methods study evaluates the experiences of using cordless keyboards for left-handed dental students. Researchers purchased four Logitech K400 Plus wireless keyboards. Using Qualtrics, a survey software, a pre-survey was sent out at the beginning of the spring semester prior to introducing the cordless keyboards. A post-survey circulated at the end of the semester. Quantitative analysis statistical analysis was conducted using IBM SPSS Statistics. Researchers conducted a thematic analysis of the qualitative survey responses. Twenty-three left-handed D3 and D4 dental students were asked to participate in a survey about cordless keyboards. The pre-survey had a 100% response rate, and the post-survey had a 71% response rate. The surveys indicated that left-handed students often face a range of barriers in clinical settings, including ergonomic challenges to enter data, difficulty managing time due to double entry of data on right-handed equipment, and feelings of psychological unsafety due to fear for asking for support. The most significant finding was as follows: not only did the cordless keyboard assist clinical performance, but the cordless keyboard project also helped students feel heard and validated as left-handed learners. Researchers recommend that educators prioritize the inclusion of left-handed learners through various practices like making adjustments to physical spaces and creating inclusive environments where all learners feel supported.

Інститут корпоративної звітності: особливості ґенези та проблеми розвитку

Reporting is the main source of information for internal and external stakeholders. It is emphasized that the main purpose of financial statements is to provide financial information about the reporting entity that is useful to all investors and creditors in making decisions about the resources of such an entity. However, the emergence of new accounting objects and social and environmental problems of humanity create an information crisis that public financial reporting cannot solve. The contemporary information crisis is not the first in the history of corporate reporting, but it has given rise to problems that cannot be solved by traditional accounting tools – double entry bookkeeping. The reasons for recognizing the imperfection of corporate reporting by the international regulator are identified, which are the insufficient level of satisfaction of all information requests of various stakeholders. It is substantiated that in the context of market globalization, a significant gap has emerged between the market value of companies and their book value, which is presented in consolidated financial statements and general purpose financial statements. In addition, new challenges related to the implementation of sustainable development policies have begun to emerge. These trends are accompanied by the emergence of new stakeholders, in particular, non-profit organizations and civil society, which have begun to formulate their own requests to international and national regulators and companies regarding the environmental impact of their activities. All of this is leading to a crisis in traditional public financial reporting, as there is a need for additional financial and non-financial information that cannot be fully provided by public financial reporting institutions. The purpose of the article is to investigate the development of the institution of corporate reporting in an evolutionary context on the example of European countries (for example Great Britain, France, Germany). Using the historical method, the author has carried out a periodization of the development of corporate reporting as a social institution. Moreover, the paper deals with the features of each corporate reporting development stage. This makes it possible to better understand the nature of the emergence of corporate reporting when studying its essence. The paper type – research paper.

Exploring the truth and beauty of theory landscapes with machine learning

Theoretical physicists describe nature by i) building a theory model and ii) determining the model parameters. The latter step involves the dual aspect of both fitting to the existing experimental data and satisfying abstract criteria like beauty, naturalness, etc. We use the Yukawa quark sector as a toy example to demonstrate how both of those tasks can be accomplished with machine learning techniques. We propose loss functions whose minimization results in true models that are also beautiful as measured by three different criteria — uniformity, sparsity, or symmetry.

From Body Narratives to Cultural Identity: A Study of Ritualised Representations in Modern Sound Media

For modern people who have been under the hegemony of visual picture for a long time, the sensory balance in the Internet era is the key to releasing body appeals and getting rid of individual heterogeneity. The unique sense of imagination, immersion and companionship created by modern sound media to the audience can directly arouse emotional resonance, so as to achieve the group identity of sound field culture. Based on the perspective of ritual view of media, this paper analyzes the ritualized representation mode of modern sound media from two dimensions: the morphological evolution of body narrative of sound media and the deep aggregation of auditory culture, and thus corresponds to the dual aspects of ritualized representation: the embodied presentation and landscape modeling of sound media. By clarifying the subject’s holistic and differentiated identity cognitive thinking in media practice and the social auditory cultural aggregation phenomenon, the ritualized signs of modern sound media are deeply investigated in order to provide a theoretical perspective for the cultural research of modern sound media.

Audit of Genito-Anal Injuries in male and female sexual abuse cases - A retrospective study.

Background: Sexual assault is a global issue wherein timely examination of sexual assault victims by medico-legal officers and an understanding of the characteristics and factors influencing their injuries have a crucial impact on medico-legal evidence collection and its use in the court. Genital injury findings improve the level of justice for victims, but the lack of injury does not negate the possibility of sexual violence incurred on the victim. The following study describes in great detail the different factors associated with injury characteristics and the medico-legal importance of all these factors. Methodology: It was a retrospective descriptive study conducted at the Forensic Medicine Department of King Edward Medical University, Lahore, Pakistan. All the cases included that fulfill the predefined inclusion criteria were included. A record chart was designed, and six years’ data was recorded in it from the medical records of the medico-legal clinic. It was entered and edited manually. Methods used to prevent data entry errors included double entry and validation following data entry Difference of proportions between variables, where appropriate, has been calculated by Pearson Chi-Square test and Fischer Exact test at 95% confidence interval. Data were analyzed using SPSS v23. All procedures performed in this study involving human participants were following the ethical standards of the institutional and/or national research committee and the Helsinki declaration. Results: Genito anal injury was present in 28.2% cases and was absent in 71.8% cases. Most of the victims were aged 11 to 15 years. The most common injury in the victims was a tear. In females, the most common injury site was the vagina, while the perianal area was the most injured site in males. There was a significant relation (p<0.05) between type and site of injury, gender, site of injury, and prior sexual intercourse experience and prevalence rate of injury. Conclusion: This study concludes that the presence of injuries in the Genito anal area is suggestive of sexual assault and provides useful court evidence.

RELEVANSI PRINSIP-PRINSIP EKONOMI DAN AKUNTANSI TERHADAP QS. AL-BAQARAH AYAT 282

This article explains that Islam has a significant role in regulating the relationship and interaction between humans and God as well as fellow humans, other creatures, and the environment through the rules of muamalah. The concept of accounting in Islam, known as al-muhasābah, is included in the realm of muamalah which is related to the ability of the human mind. Accounting is the measurement, description, or provision of certainty regarding financial information that helps decision-making in companies, organizations, and government agencies. The Qur'an has explained the basic concept of accounting long before the introduction of the concept of double-entry bookkeeping economic and accounting by Lucas Pacioli. Surah Al-Baqarah verse 282 outlines the concept of accounting which emphasizes responsibility or accountability in muamalah. This verse emphasizes the importance of recording transactions correctly, openness, and justice between the two parties. This research uses library research method to identify and analyze the relevance of economic and accounting principles with verse 282 in the Qur'an. In the letter, there are three relevant accounting principles: accountability, fairness, and truth. The principle of accountability emphasizes the importance of each party involved in the transaction to be responsible for their actions. The principle of justice emphasizes correct and fair recording, while the principle of truth creates fairness in recognizing, measuring, and reporting economic transactions. Thus, the relationship of economic accounting principles with verse 282 of the Qur'an confirms the importance of integrity, fairness, and obedience in economic activities in accordance with Islamic values. This study aims to strengthen the understanding of the relevance of accounting principles to Islamic teachings, so as to contribute to the development of business practices that are in accordance with Islamic value

Quantifying Lumbar Foraminal Volumetric Dimensions: Normative Data and Implications for Stenosis-Part 2 of a Comprehensive Series.

Lumbar foraminal stenosis (LFS) occurs primarily due to degenerative changes in older adults, affecting the spinal foramina and leading to nerve compression. Characterized by pain, numbness, and muscle weakness, LFS arises from structural changes in discs, joints, and ligaments, further complicated by factors like inflammation and spondylolisthesis. Diagnosis combines patient history, physical examination, and imaging, while management ranges from conservative treatment to surgical intervention, underscoring the need for a tailored approach. This multicenter study, conducted over six years at a tertiary hospital, analyzed the volumetric dimensions of lumbar foramina and their correlation with nerve structures in 500 patients without lumbar pathology. Utilizing high-resolution MRI with a standardized imaging protocol, eight experienced researchers independently reviewed the images for accurate measurements. The study emphasized quality control through the calibration of measurement tools, double data entry, validation checks, and comprehensive training for researchers. To ensure reliability, interobserver and intraobserver agreements were analyzed, with statistical significance determined by kappa statistics and the Student's t-test. Efforts to minimize bias included blinding observers to patient information and employing broad inclusion criteria to mitigate referral and selection biases. The methodology and findings aim to enhance the understanding of normal lumbar foramina anatomy and its implications for diagnosing and treating lumbar conditions. The study's volumetric analysis of lumbar foramina in 500 patients showed a progressive increase in foraminal volume from the L1/L2 to the L5/S1 levels, with significant enlargement at L5/S1 indicating anatomical and biomechanical complexity in the lumbar spine. Lateral asymmetry suggested further exploration. High interobserver and intraobserver agreement levels (ICC values of 0.91 and 0.95, respectively) demonstrated the reliability and reproducibility of measurements. The patient cohort comprised 58% males and 42% females, highlighting a balanced gender distribution. These findings underscore the importance of understanding foraminal volume variations for lumbar spinal health and pathology. Our study significantly advances spinal research by quantifying lumbar foraminal volumes, revealing a clear increase from the L1/L2 to the L5/S1 levels, indicative of the spine's adaptation to biomechanical stresses. This provides clinicians with a precise tool to differentiate between pathological narrowing and normal variations, enhancing the detection and treatment of lumbar foraminal stenosis. Despite limitations like its cross-sectional design, the strong agreement in measurements underscores the method's reliability, encouraging future research to further explore these findings' clinical implications.

Open Legal Primaries in Chile: Reflections Ten (Turbulent and Convulsive) Years after Their Formal Enactment

Objective/context: This paper examines the open legal primary rule in Chile for the selection of the presidential candidate, established in 2012 through Law 20640. This rule contains elements shared with similar legislation in the region as well as specific characteristics. Methodology: Through a case study, we will investigate the results and consequences of the application of primaries on the three occasions they were implemented (2013, 2017, and 2021). We will review the formal changes adopted and the political events that occurred in the interim, considering the main variables that typically intervene in electoral events of this nature, drawn from the existing debate and literature. Conclusions: The case of Chile shows that the combination of an open legal primary system with voluntary internal voting, incomplete simultaneity, and the absence of stable political groupings produces effects that do not align with either the general aspirations for the implementation of primaries or the theoretical purposes outlined by the ideologists of Chilean legislation. Originality: This study contributes to the emerging literature addressing open legal primaries in their dual aspect, both as a nomination mechanism and as an electoral rule.

Normality and compassionate care: experiences from advanced cancer patients in their last time at home

BackgroundMany cancer patients prefer to receive palliative treatment at home, as it allows them to be in a familiar and comfortable environment. Integrating Advance Care Planning (ACP) into routine practice in primary healthcare helps patients and their relatives prepare for end-of-life (EoL) care in accordance with patients’ preferences. This includes the option to spend their final days at home if desired. The aim of this study was to gain insights from experiences of advanced seriously ill cancer patients at home while receiving palliative treatment and being engaged in ACP within primary healthcare settings.MethodThis study employed a qualitative design, utilizing individual, semi-structured interviews that were analysed through reflexive thematic analysis, employing an abductive approach with a latent-level focus. The study included interviews with 12 participants with cancer who were receiving palliative care, had an estimated lifetime under 3 months, and had undergone an organized ACP approach in primary healthcare, documented with a palliative plan.ResultsParticipants emphasized the importance of (1) Preserving normality at home, maintaining a sense of routine, comfort, and familiarity in the face of present and future challenges. The top obstacles for success identified by participants included (1a) The challenge of deterioration and the dual aspects of (1b) The value and burden of family caregivers. Cancer treatment placed a significant demand on patients due to side effects. Family caregivers played a crucial role for participants, providing support in daily life and serving as a key factor in the overall decision to which extend they are able to involve in support and care at home in the future. (2) Compassionate health care personnel (HCP) made a difference by fostering a culture of understanding participants’ concerns, fears, and preferences, which was a key element that built and maintained trust for the participants. (3) Preparing for the future, especially EoL discussions initiated by healthcare personnel, was deemed important but, at times, uncomfortable for participants as it confronted them with reality. Guidance from ACP provided them with a sense of certainty and control.ConclusionPreserving normality at home, along with the desire to stay at home for as long as possible, is a crucial goal for advanced cancer patients. Consistent professional communication and care in primary healthcare play a key role in building and maintaining trust, as well as fostering a sense of certainty and control for the participants.

Contabilizar el comercio imperial: analysis of early double-entry accounting books with TEI/DEPCHA

Abstract This article discusses the encoding of double-entry accounting books from the 16th-century Spanish Empire and presents initial stage results from analyzing the encoded text, based on our case study. We selected the accounting books containing transactional data from 1558 to 1560. The encoding process followed the Text Encoding Initiative proposed by the Digital Edition Publishing Cooperatives for Historical Accounts (DEPCHA), with some additional attributes specific to the ontology of the double-entry books. The article explains the method of encoding and describes the unique characteristics of the ledger, such as the format of bookkeeping and the spatial arrangement of information. We adopted DEPCHA’s markup methodology to represent the accounting vocabulary and used the @ana attributes to invoke a domain ontology for bookkeeping structure of transactions. The results from the data analysis focus on three aspects: identification of person names, accounting terms, and checking the balance of payments. The study concludes by highlighting our contribution to expanding new semantic vocabularies within the DEPCHA’s Bookkeeping Ontology, namely “bk: Total” and “bk: SubTotal.” It illuminates the flexibility in name spelling and the preference for mundane vocabularies in the left column of the ledger, while emphasizing accuracy in numerical values and calculations in the right column. We propose further encoding and analysis of transactional records to enhance the understanding of historical double-entry commercial records.

Spatiotemporal distribution and morphological diversity of the Cambrian Wiwaxia: New insights from South China

Wiwaxia is a well-known Cambrian animal and a relative of annelids and molluscs, characterized by its densely arranged, imbricated dorsal sclerites. Despite its prevalence in the fossil record, the scarcity of articulated specimens leading to persistent uncertainties regarding its morphological diversities and evolutionary history has fueled ongoing investigations. This study presents an additional articulated specimen and isolated sclerites from the Cambrian Stage 4 Douposi Formation in Yunnan Province, South China, representing a new species—Wiwaxia douposiensis sp. nov. The newly described materials, originating from a new Cambrian Konservat-Lagerstätte, exhibit typical Burgess Shale-type preservation. They unveil a distinctive two-order rib pattern and aspect ratios of sclerites. The temporal and spatial distribution of Wiwaxia suggests a potential origination centered in South China during the Cambrian Age 3, with an expanding pattern from shallow to deep waters and from warm-humid to dry-cold climates during the Cambrian Age 4 to Drumian. Statistical and phylogenetic analyses highlight the dual aspects of conservative aspect ratios in sclerites, and morphological variations observed at the species levels within Wiwaxia.

Navigating the ethical terrain of AI in higher education: Strategies for mitigating bias and promoting fairness

Artificial intelligence (AI) and machine learning (ML) are transforming higher education by enhancing personalized learning and academic support, yet they pose significant ethical challenges, particularly in terms of inherent biases. This review critically examines the integration of AI in higher education, underscoring the dual aspects of its potential to innovate educational paradigms and the essential need to address ethical implications to avoid perpetuating existing inequalities. The researchers employed a methodological approach that analyzed case studies and literature as primary data collection methods, focusing on strategies to mitigate biases through technical solutions, diverse datasets, and strict adherence to ethical guidelines. Their findings indicate that establishing an ethical AI environment in higher education is imperative and involves comprehensive efforts across policy regulation, governance, and education. The study emphasizes the significance of interdisciplinary collaboration in addressing the complexities of AI bias, highlighting how policy, regulation, governance, and education play pivotal roles in creating an ethical AI framework. Ultimately, the paper advocates for continuous vigilance and proactive strategies to ensure that AI contributes positively to educational settings, stressing the need for robust frameworks that integrate ethical considerations throughout the lifecycle of AI systems to ensure their responsible and equitable use.