scholarly journals Early 21st Century cyclone climatology: a 3D perspective. Basic Characterization

2021 ◽  
Author(s):  
S. G. Lakkis ◽  
Pablo O. Canziani ◽  
Joaquín O. Rodriguez ◽  
Adrián E. Yuchechen ◽  
Alan O'Neill ◽  
...  
Keyword(s):  
21St Century ◽  
Early 21St Century

THE END OF BETTERMENT ACCOUNTING: A STUDY OF THE ECONOMIC, PROFESSIONAL, AND REGULATORY FACTORS THAT FOSTERED STANDARDS CONVERGENCE IN THE U.S. RAILROAD INDUSTRY, 1955–1983

2007 ◽  
Vol 34 (1) ◽  
pp. 25-55 ◽  
Author(s):  
Jan R. Heier ◽  
A. Lee Gurley
Keyword(s):  
21St Century ◽  
Accounting Standards ◽  
Interstate Commerce Commission ◽  
Early 21St Century ◽  
Railroad Industry ◽  
Tax Legislation ◽  
Industry Standards ◽  
Securities Industry ◽  
Arthur Andersen ◽  
The U.S

On January 26, 1983, the Interstate Commerce Commission (ICC) announced that it would require all railroads under its regulatory jurisdiction to change from Retirement-Replacement-Betterment (RRB) accounting, to a more theoretically sound depreciation accounting for matching revenues and expenses. The change was needed because RRB did not allow for the recapture of track investment, leaving the railroads with limited capital to replace aging track lines. Over the previous three decades, it had become painfully obvious to everyone that the industry's economic woes were the result of archaic accounting procedures that lacked harmony with the rest of American accounting standards, but the ICC was reluctant to change until new tax legislation in the early 1980s forced the issue. The decision was a culmination of a debate that started in the mid-1950s when Arthur Andersen, with the help of the securities industry, began an effort to harmonize railroad and industry standards using arguments that mirror those supporting the international accounting harmonization efforts of the early 21st century.

Outlining a grammaticalization path for the Spanish formula en plan (de): A contribution to crosslinguistic pragmatics

Linguistics ◽  
2020 ◽  
Vol 58 (6) ◽  
pp. 1543-1579
Author(s):  
Paula Rodríguez-Abruñeiras
Keyword(s):  
Nineteenth Century ◽  
21St Century ◽  
Discourse Markers ◽  
Contrastive Analysis ◽  
Discourse Marker ◽  
Early 21St Century ◽  
Diachronic Study ◽  
Diachronic Development ◽  
The Early 21St Century

AbstractThis article discusses the diachronic development of the Spanish multifunctional formula en plan (with its variant en plan de, literally ‘in plan (of)’ but usually equivalent to English like). The article has two main aims: firstly, to describe the changes that the formula has undergone since its earliest occurrences as a marker in the nineteenth century up to the early 21st century. The diachronic study evinces a process of grammaticalization in three steps: from noun to clause adverbial and then to discourse marker. Secondly, to conduct a contrastive analysis between en plan (de) and the English markers like and kind of/kinda so as to shed new light on the potential existence of a universal pathway of grammaticalization in the emergence of discourse markers.

Survival of cervical cancer patients in Germany in the early 21st century: A period analysis by age, histology, and stage

2012 ◽  
Vol 51 (7) ◽  
pp. 915-921 ◽  
Author(s):  
Tianhui Chen ◽  
Lina Jansen ◽  
Adam Gondos ◽  
Katharina Emrich ◽  
Bernd Holleczek ◽  
...  
Keyword(s):  
Cervical Cancer ◽  
Cancer Patients ◽  
21St Century ◽  
Period Analysis ◽  
Early 21St Century ◽  
The Early 21St Century
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