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"The role of negative numbers in the development of double entry bookkeeping": a comment

Article Abstract:

R.M. Peters and D.R. Emery contend that the use of negative numbers was not accepted in Europe at the time of the development of double entry bookkeeping. Peters and Emery made three critical evidential errors in their research, asserting that: Omar Khayyam was an influential figure in India and, due to his rejection of negative numbers, their use died out in India; the Arabs rejected the use of negative numbers; and L. Pacioli, the father of double entry bookkeeping, rejected the use of negative numbers. The use of negative numbers in India did not recede after the death of Omar Khayyam. At least one outstanding Arab mathematician, Abu'l-Wafa, used negative numbers. Pacioli, in his work Summa Arithmetica, the book that first explained the concept of double entry bookkeeping, posited nine rules for negative numbers.

Author: Scorgie, Michael E.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 1989
Research, Bookkeeping, Peters, R.M., Emery, D.R., Pacioli, L., Abu'l-Wafa

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Face value

Article Abstract:

The last decade has brought about major changes in typography necessitated by the new media, new messages, complex demands on letterforms and new challenges. To understand theses forces of change the work of four typographers are examined. Chank Diesel is known for his grunge typography, which has entered into the pantheon of popular youth culture. His post-punk types have appeared everywhere from Welch soda cans to New York's National Design Museum. The economic and political challenges of type design are examined with Emigre magazine's Zuzana Licko. Emigre's modernistic design, once described as the 'garbage factory' has now risen to the status of a design icon. The cultural demands of the new type media are examined with Plazm Media's Pete McCracken and Josh Berger and technology changes with Mathew Carter.

Author: Nicholav, Mark
Publisher: Integrated Media, Inc.
Publication Name: Publish
Subject: Publishing industry
ISSN: 0897-6007
Year: 1998
Behavior, Technology overview, Font management software, Licko, Zuzana, Carter, Matthew, Diesel, Chank, Berger, Josh, McCracken, Pete

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Antimicrobial agents for water-based metalworking fluids

Article Abstract:

Microbial populations in water-based metalworking fluids can be controlled with antimicrobial agents. The toxicity of these pesticides may cause health problems for workers. Metal workers should avoid contact with the fluids and biocides.

Author: Rossmore, H.W.
Publisher: Lippincott Williams & Wilkins, WK Health
Publication Name: Journal of Occupational Medicine
Subject: Health care industry
ISSN: 0096-1736
Year: 1981
Fabricated Structural Metal Products, Health aspects, Water, Aquatic microbiology, Microorganisms, Dispersal (Ecology), Pesticides, Metalworking lubricants

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