1. A tool used for calculation by means of sliding counters along grooves or rods, for mathematical purposes. In addition to its basic features of subtraction, addition, division and multiplication, the abacus can also perform calculations of roots up to the cubic degree.
2. University of Sydney's semi-annual accounting journal which they publish and edit. It was published in 1969 which covers all areas of accounting.
Clive W.J. Granger
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