This paper presents a solar-powered lighting system, using cold-cathode fluorescent-lamps (CCFLs), with its battery-charging circuit and lamp-ignition circuit being separated so that its solar panels can be installed at any distance deemed necessary away from the lighting site in order to...

This study shows that the classification of convertible bonds as common stock equivalents for computing primary earnings per share made by the effective yield test does not closely relate to that made by the market parity test as envisioned by the Accounting Principles Board. Yet, there is a...