The evolution of bookkeeping methods is one of the main features in the advance of Chinese accounting over several thousand years. This paper outlines the invention and application of Chinese-style bookkeeping methods from a historical perspective. With an emphasis on the rise and fall of the...

Solar energy application is a good alternative to replace primary energy source especially for large-scale installations. Heat pumps are also effective means to reduce primary energy consumption. This paper describes a case study with a new design of solar assisted heat pump (SAHP) for indoor...