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10 I accounting ► Acheson
accounting Systematic development and analysis of information about the economic affairs of an organization. The actual recording and sum¬ marizing of financial transactions is known as bookkeeping. When the data thus produced are abstracted in reports (usually quarterly or annually) for the use of persons outside the organization, the process is called finan¬ cial accounting. Three reports are typically generated in financial account¬ ing: the balance sheet, which summarizes the firm’s assets and liabilities; the income statement, which reports the firm’s gross proceeds, expenses, and profit or loss; and the statement of cash flow, which analyzes the flow of cash into and out of the firm. The creation of reports (usually monthly) for internal planning and decision-making is called managerial account¬ ing. Its aim is to provide managers with reliable information on the costs of operations and on standards with which those costs can be compared, to assist them in budgeting.
Accra Va-kro, o-'kra\ Capital and largest city (pop., 2001 est.: 1,551,200) of Ghana, on the Gulf of Guinea. When the Portuguese first settled on the coast in 1482, the site was occupied by the Ga people. Three fortified trading posts were built 1650-80 by the Danes, the Dutch, and the Brit¬ ish. The Danes and Dutch left the region in 1850 and 1872, respectively, and in 1877 Accra became the capital of the British Gold Coast colony. The city became Ghana’s administrative, economic, and educational cen¬ tre after the country gained its independence in 1957. Tema, 17 mi (27 km) east, has taken over Accra’s former port functions.
acculturation See culture contact
accused, rights of the In law, the rights and privileges of a person accused of a crime. In most modem legal systems these include the pre¬ sumption of innocence until proved guilty, trial by jury, representation by counsel, the right to present witnesses and evidence to establish one’s innocence, and the right to cross-examine one’s accusers. Also important are a prohibition against an unreasonable search and seizure, the right to a speedy trial, and guarantees of freedom from double jeopardy and of the right to appeal. In the U.S. a person accused of a crime must be notified immediately of the right to secure counsel and the right to refuse to answer questions if answering might be incriminating (see Miranda v. Arizona ).
acetaminophen Vs-.se-to-'min-o-fonV Drug used to relieve mild head¬ ache or muscle and joint pain and to reduce fever. An organic compund, it relieves pain by inhibiting prostaglandin synthesis in the central nervous system and reduces fever by acting on the temperature-regulating centre of the brain. Unlike aspirin, it has no anti-inflammatory effect. It also is much less likely to irritate the stomach and cause peptic ulcers, is not linked with Reye syndrome, and can be taken by persons using anticoagulants or allergic to aspirin. Overdosages can cause fatal liver damage. A common brand name in much of the world is Tylenol. See also ibuprofen.
acetate C 2 H 3 0 2 _ ion, a salt, ester, or acylal derived from acetic acid. Acetates are important in the biochemical synthesis of fats from carbo¬ hydrates in plants and animals. Industrially, metal acetates are used in printing, vinyl acetate in plastic production, cellulose acetate in photo¬ graphic films and textiles (one of the first synthetic fibres, often called simply acetate), and volatile organic esters as solvents.
acetic acid \o-'se-tik\ Most important carboxylic acid (CH 3 COOH). Pure (“glacial”) acetic acid is a clear, syrupy, corrosive liquid that mixes readily with water. Vinegar is its dilute solution, from fermentation and oxidation (see oxidation-reduction) of natural products. Its salts and esters are acetates. It occurs naturally as a metabolic intermediate in body fluids and plant juices. Industrial production is either synthetic, from acetylene, or biological, from ethanol. Industrial chemicals made from it are used in printing and as plastics, photographic films, textiles, and solvents.
acetone Va-s3-,ton\ or dimethyl ketone Vdl-'me-thol-'ke-.tonX Sim¬ plest and most important ketone (CH 3 COCH 3 ). It is a colourless, flam¬ mable liquid, boiling at 133 °F (56.2 °C). Many fats, resins, and organic materials dissolve easily in it, so it is used to make artificial fibres, explo¬ sives, resins, paints, inks, cosmetics (including nail-polish remover), coat¬ ings, and adhesives. Acetone is used as a chemical intermediate in pharmaceuticals and many other compounds.
acetylcholine \3-,se-t 3 l-'ko-len\ Ester of choline and acetic acid, a neu¬ rotransmitter active at many nerve synapses and at the motor end plate of vertebrate voluntary muscles. It affects several of the body’s systems, including the cardiovascular system (decreases heart rate and contraction strength, dilates blood vessels), gastrointestinal system (increases peristal¬ sis in the stomach and amplitude of digestive contractions), and urinary
system (decreases bladder capacity, increases voluntary voiding pressure). It also affects the respiratory system and stimulates secretion by all glands that receive parasympathetic nerve impulses (see autonomic nervous sys¬ tem). It is important in memory and learning and is deficient in the brains of those with late-stage Alzheimer disease.
acetylene or ethyne \'e-,thm\ Simplest alkyne, C 2 H 2 . A colourless, flammable, explosive gas, it is used as a fuel in welding and cutting met¬ als and as a raw material for many organic compounds and plastics. It is produced by reaction of water with calcium carbide, passage of a hydro¬ carbon through an electric arc, or partial combustion of methane. Decom¬ posing it liberates heat; depending on degree of purity, it is also an explosive. An acetylene torch reaches about 6,000 °F (3,300 °C), hotter than combustion of any other known gas mixture. See also hydrocarbon.
Achaean Any member of an ancient Greek people identified in Homer as those who, with the Danaoi and the Argeioi, attacked Troy. Some iden¬ tify them with the Mycenaeans of the 14th—13th century bc; others say that they arrived in the 12th-century Dorian invasions. They may have held power only a few generations before being replaced by the Dorians. Herodotus claims the later Achaeans of the northern Peloponnese (see Achaean League) were descended from these earlier Achaeans.
Achaean League \o-'ke-3n\ 3rd-century bc confederation of towns of Achaea, an area in the northern Peloponnese of ancient Greece. Twelve cities had joined together by the 4th century bc to combat piracy, but they disbanded after the death of Alexander the Great. Ten cities renewed the league in 280 bc, later admitting non-Achaean cities to defend themselves against Macedonia, then Sparta, and finally Rome. Rome dissolved the league after defeating it in 146 bc. Later a smaller league was formed that existed into the Roman imperial age.
Achaemenian \,a-k3-'me-ne-3n\ dynasty (559-330 bc) Early Per¬ sian dynasty. It derives its name from Achaemenes, who is thought to have lived in the early 7th century bc. From his son Teispes were descended two lines of kings. The older line included Cyrus I, Cambyses I, Cyrus II (the Great), and Cambyses II; the junior line began with Darius I and ended with the death of Darius III after his defeat by Alexander the Great (330 bc). Its greatest rulers were Cyrus II (r. 559-c. 529 bc), who actually established the Persian empire and from whose reign it is dated; Darius I, who secured the borders from external threats; and Xerxes I, who com¬ pleted many of Darius’s public works. At its height, the Achaemenian Empire reached from Macedonia to northern India and from the Cauca¬ sus Mountains to the Persian Gulf. The ruins of one of its capitals, Per- sepous, survive from its golden age.
Achebe \a-'cha-ba\, (Albert) Chinua(lumogu) (b. Nov. 16, 1930, Ogidi, Nigeria) Nigerian Igbo novelist. Concerned with emergent Africa at its moments of crisis, he is acclaimed for depictions of the disorien¬ tation accompanying the imposition of Western customs and values on traditional African society. Things Fall Apart (1958) and Arrow of God (1964) portray traditional Igbo life as it clashes with colonialism. No Longer at Ease (1960), A Man of the People (1966), and Anthills of the Savannah (1988) deal with corruption and other aspects of postcolonial African life. Home and Exile (2000) is in part autobiographical, in part a defense of Africa against Western distortions.