The Evolution of Municipal Accounting in the United States: 1900–1935

1978 ◽  
Vol 52 (4) ◽  
pp. 518-536 ◽  
Author(s):  
James H. Potts
Keyword(s):  
United States ◽  
The United States ◽  
American City ◽  
Political Structure ◽  
Half Century ◽  
For Profit ◽  
The Subject ◽  
Commercial Accounting

The American city, following a half-century of rapid and choatic growth, was the subject of much attention after 1900. Efforts to reform its political structure and to improve and expand its service facilities demanded improvements in municipal accounting procedures as well. Professor Potts discusses the relative merits of commercial accounting, as applied to cities, and of new philosophies of accounting advanced in the light of the city's unique place in society. He explains how cities have oscillated between the two approaches, and concludes that the problem may be more adaptable to accounting philosophies designed for profit-making enterprises than has been generally supposed.

The old European States-system: Gentz versus Hauterive

1980 ◽  
Vol 23 (3) ◽  
pp. 521-538 ◽  
Author(s):  
Murray Forsyth
Keyword(s):  
United States ◽  
Latin American ◽  
International System ◽  
The United States ◽  
Political Structure ◽  
Half Century ◽  
American Colonies ◽  
The World ◽  
The Media ◽  
The Great War

The contemporary international system is at once the continuation and the negation ofthe old European states-system. It is the continuation in the sense that the world is nowpeopled with the same kind of political bodies that were formerly concentrated within thearea of Europe alone, namely sovereign states. The overseas empires of Britain, France, Spain, and others, represented both the subordination of the rest of the world to Europe, and the media through which the state as a political structure was exported from Europe. The dissolution of these empires, foreshadowed by the independence of the United States and the emancipation of Spain's Latin American colonies, and accomplished definitively in the half-century following the Great War, signified the extension of inter-state relationships to the world in general, while it marked the end of the domination of the European states in particular.

American County Government: A Mid-Century Review

1952 ◽  
Vol 46 (1) ◽  
pp. 66-80 ◽  
Author(s):  
Clyde F. Snider
Keyword(s):  
United States ◽  
Local Government ◽  
Rhode Island ◽  
The United States ◽  
Turn Of The Century ◽  
County Government ◽  
Considerable Part ◽  
Half Century ◽  
Dark Continent ◽  
The Subject

Government in the United States is in considerable part local government, and of all local governmental units the county is most widely prevalent. Every state has counties (they are called parishes in Louisiana); in all states but Rhode Island the county is organized for governmental purposes; and, not with standing the existence of some areas without county organization, county government may be said virtually to blanket the nation. A generation ago, in a sub-title to one of the earlier books on the subject, the county was characterized as the “Dark Continent” of American Politics. Now, at mid-point in the century, it seems appropriate to reëxamine the county with a view to determining the extent to which the backward institution of the early 1900's has since been modernized and the directions in which further improvement may reasonably be expected in the future.Perhaps most striking, in a comparison of present-day counties with those of a half-century ago, is the fact that, in total number of organized units (now 3,051) and in geographic outline, the county setup remains practically unchanged. Most present-day counties were established well before the turn of the century and, by and large, subsequent boundary changes have been few and of minor nature. A map of the nation's counties as of today would be scarcely distinguishable from one portraying the counties as of 1900 or even earlier.

An Introduction to Coutinho

2016 ◽  
Vol 69 (3) ◽  
pp. 9-11
Author(s):  
Natalia Brizuela ◽  
B. Ruby Rich
Keyword(s):  
United States ◽  
The United States ◽  
Global History ◽  
Cinema Studies ◽  
Half Century ◽  
Brazilian Cinema ◽  
History Of ◽  
The Subject

FQ Editor-in-Chief and guest issue editor Natalia Brizuela introduce FQ's dossier on the work of Brazilian filmmaker Eduardo Coutinho, who died unexpectedly in 2014. Eduardo Coutinho, the greatest documentary filmmaker in the last half-century of Brazilian cinema, is woefully underrecognized in the United States and has not been adequately incorporated into the global history of documentary cinema. This dossier aims to open up conversations about the work of Coutinho in Anglophone cinema studies, and to encourage more scholarship on the subject.

Liberal Internationalism from George W. Bush to Barack Obama

2017 ◽  
Author(s):  
Tony Smith
Keyword(s):  
United States ◽  
The United States ◽  
Barack Obama ◽  
Democratic Peace ◽  
War On Terrorism ◽  
Global War On Terrorism ◽  
Liberal Internationalism ◽  
Liberal Democratic ◽  
The Subject ◽  
Global War

This chapter examines the United States' liberal democratic internationalism from George W. Bush to Barack Obama. It first considers the Bush administration's self-ordained mission to win the “global war on terrorism” by reconstructing the Middle East and Afghanistan before discussing the two time-honored notions of Wilsonianism espoused by Democrats to make sure that the United States remained the leader in world affairs: multilateralism and nation-building. It then explores the liberal agenda under Obama, whose first months in office seemed to herald a break with neoliberalism, and his apparent disinterest in the rhetoric of democratic peace theory, along with his discourse on the subject of an American “responsibility to protect” through the promotion of democracy abroad. The chapter also analyzes the Obama administration's economic globalization and concludes by comparing the liberal internationalism of Bush and Obama.

The dimensions of the Moroccan position on the Gulf crisis 1990-1991

2019 ◽  
Vol 3 (11) ◽  
pp. 179
Author(s):  
Nazhan Hammoud Nassif Al Obeidi ◽  
Abdul Wahab Abdul Aziz Abu Khamra
Keyword(s):  
United States ◽  
United States Of America ◽  
New World ◽  
World Order ◽  
The United States ◽  
New World Order ◽  
Historical Events ◽  
Gulf Crisis ◽  
The Subject

The Gulf crisis 1990-1991 is one of the important historical events of the 1990s, which gave rise to the new world order by the sovereignty of the United States of America on this system. The Gulf crisis was an embodiment to clarify the features of this system. .     The crisis in the Gulf was an opportunity for the Moroccans to manage this complex event and to use it for the benefit of the Moroccan situation. Therefore, the bilateral position of the crisis came out as a rejection, a contradiction and a supporter of political and economic dimensions at the external and internal levels. On the Moroccan situation, and from these points came the choice of the subject of the study (the dimensions of the Moroccan position from the Gulf crisis 1990-1991), which shows the ingenuity of Moroccans in managing an external crisis and benefiting from it internally.

Anne O. Krueger, Constantine Michalopoulos and Vernon W. Ruttan. Aid and Development. Baltimore: The Johns Hopkins University Press. 1989. xiv + 386 pp.Price: U.S. $ 52.00

1991 ◽  
Vol 30 (2) ◽  
pp. 213-217
Author(s):  
Mir Annice Mahmood
Keyword(s):  
United States ◽  
Economic Development ◽  
International Development ◽  
Western Europe ◽  
Development Assistance ◽  
The United States ◽  
Social Infrastructure ◽  
Low Literacy ◽  
The Subject ◽  
The Impact

Foreign aid has been the subject of much examination and research ever since it entered the economic armamentarium approximately 45 years ago. This was the time when the Second World War had successfully ended for the Allies in the defeat of Germany and Japan. However, a new enemy, the Soviet Union, had materialized at the end of the conflict. To counter the threat from the East, the United States undertook the implementation of the Marshal Plan, which was extremely successful in rebuilding and revitalizing a shattered Western Europe. Aid had made its impact. The book under review is by three well-known economists and is the outcome of a study sponsored by the Department of State and the United States Agency for International Development. The major objective of this study was to evaluate the impact of assistance, i.e., aid, on economic development. This evaluation however, was to be based on the existing literature on the subject. The book has five major parts: Part One deals with development thought and development assistance; Part Two looks at the relationship between donors and recipients; Part Three evaluates the use of aid by sector; Part Four presents country case-studies; and Part Five synthesizes the lessons from development assistance. Part One of the book is very informative in that it summarises very concisely the theoretical underpinnings of the aid process. In the beginning, aid was thought to be the answer to underdevelopment which could be achieved by a transfer of capital from the rich to the poor. This approach, however, did not succeed as it was simplistic. Capital transfers were not sufficient in themselves to bring about development, as research in this area came to reveal. The development process is a complicated one, with inputs from all sectors of the economy. Thus, it came to be recognized that factors such as low literacy rates, poor health facilities, and lack of social infrastructure are also responsible for economic backwardness. Part One of the book, therefore, sums up appropriately the various trends in development thought. This is important because the book deals primarily with the issue of the effectiveness of aid as a catalyst to further economic development.

Studies of Islam, Economics, and Governance

1994 ◽  
Vol 11 (1) ◽  
pp. 38-70
Author(s):  
Florence Eid
Keyword(s):  
United States ◽  
Ford Foundation ◽  
The United States ◽  
The State ◽  
Edward Said ◽  
The Subject ◽  
State Of Research ◽  
Traditional Approaches ◽  
Islamic Values

IntroductionThis paper is a report on the state of research in two areas of Islamicstudies: Islam and economics and Islam and governance. I researched andwrote it as part of my internship at the Ford Foundation during the summerof 1992. On Discourse. The study of Islam in the United States has moved far beyondthe traditional historical and philological methods. This is perhapsbest explained by the development of analytically rigorous social sciencemethods that have contributed to a better balance between the humanisticconcerns of the more traditional approaches and efforts at systematizingthe study of Islam and classifying it across boundaries of communities,religions, even epochs. This is said to have s t a d with the developmentof irenic attitudes towards Islam, which changed the direction of westemorientalist writings from indifference (at best) and often open hostility toand contempt of Islamic values (however they were understood) to phenomenologicalworks by scholars who saw the study of Islam as somethingto be taken seriously and for its own sake, which is best exemplifiedby Clifford Geertz's Islam Observed.The work of Edward Said contested this evolution, and the publicationof his Orientalism has been described as "a stick of dynamite"' that,despite its impact in mobilizing a reevaluation of the field, was unwarrantedin its pessimism. In any case, the field has continued to evolve,with the most powerful force moving it being the subject itself. Thephenomenological/orientalist approach, if we can point to one today, ...

THE INCEPTION AND EVOLUTION OF FINANCIAL REPORTING IN THE PROTESTANT EPISCOPAL CHURCH IN THE UNITED STATES OF AMERICA

1986 ◽  
Vol 13 (2) ◽  
pp. 55-63 ◽  
Author(s):  
G. A. Swanson ◽  
John C. Gardner
Keyword(s):  
United States ◽  
Financial Reporting ◽  
United States Of America ◽  
The United States ◽  
Episcopal Church ◽  
For Profit ◽  
Not For Profit ◽  
The Church

This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is identified and its implementation throughout the church conferences is examined.

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