“Incorporating” American Colonialism: Accounting and the Alaska Native Claims Settlement Act

2012 ◽  
Vol 24 (1) ◽  
pp. 203-214 ◽  
Author(s):  
Steven W. Thornburg ◽  
Robin W. Roberts

ABSTRACT The history of Alaska is a colonial history (Pomeroy 1947; Haycox 2002). The purpose of this paper is to examine how the corporate form of organization and corporate accounting were used by the United States (U.S.) government to rationalize decisions, exercise control, and exploit Alaskan resources to benefit corporate America and the existing U.S. states. The Alaska Native Claims Settlement Act of 1971 (ANCSA) established Alaska Native Corporations (ANCs), whose stock was distributed to qualifying Alaska Natives in exchange for their agreement to extinguish all aboriginal land claims. Guided by prior work in accounting and postmodern colonialism, our analysis uncovers ways in which ANCSA, though lauded by the U.S. government as an innovative and generous settlement, perpetuated a historical pattern of indigenous exploitation by western economic interests, and employed corporate accounting policies and techniques to further the interests of the U.S. government and large corporations at the expense of Native Alaskans.

Daedalus ◽  
2018 ◽  
Vol 147 (2) ◽  
pp. 39-48
Author(s):  
Rosita Kaaháni Worl ◽  
Heather Kendall-Miller

The formal treaty-making period between the U.S. government and Native peoples ended in 1871, only four years after the United States purchased Alaska from Russia. As a result, Alaska Natives did not enter into treaties that recognized their political authority or land rights. Nor, following the end of the treaty-making period, were Alaska Natives granted the same land rights as federally recognized tribes in the lower forty-eight states. Rather, Congress created the Alaska Native Corporations as the management vehicle for conveyed lands in 1971. The unique legal status of these corporations has raised many questions about tribal land ownership and governance for future generations of Alaska Natives. Although Congress created the Native Corporations in its eagerness to settle land claims and assimilate Alaska Natives, Alaska Native cultures and governance structures persisted and evolved, and today many are reasserting the inherent authority of sovereign governments.


Author(s):  
Rosina Lozano

An American Language is a political history of the Spanish language in the United States. The nation has always been multilingual and the Spanish language in particular has remained as an important political issue into the present. After the U.S.-Mexican War, the Spanish language became a language of politics as Spanish speakers in the U.S. Southwest used it to build territorial and state governments. In the twentieth century, Spanish became a political language where speakers and those opposed to its use clashed over what Spanish's presence in the United States meant. This book recovers this story by using evidence that includes Spanish language newspapers, letters, state and territorial session laws, and federal archives to profile the struggle and resilience of Spanish speakers who advocated for their language rights as U.S. citizens. Comparing Spanish as a language of politics and as a political language across the Southwest and noncontiguous territories provides an opportunity to measure shifts in allegiance to the nation and exposes differing forms of nationalism. Language concessions and continued use of Spanish is a measure of power. Official language recognition by federal or state officials validates Spanish speakers' claims to US citizenship. The long history of policies relating to language in the United States provides a way to measure how U.S. visions of itself have shifted due to continuous migration from Latin America. Spanish-speaking U.S. citizens are crucial arbiters of Spanish language politics and their successes have broader implications on national policy and our understanding of Americans.


2015 ◽  
Vol 17 (2) ◽  
pp. 36-72 ◽  
Author(s):  
James Stocker

Nuclear weapon free zones (NWFZs) were an important development in the history of nuclear nonproliferation efforts. From 1957 through 1968, when the Treaty of Tlatelolco was signed, the United States struggled to develop a policy toward NWFZs in response to efforts around the world to create these zones, including in Europe, Africa, Latin America, and the Middle East. Many within the U.S. government initially rejected the idea of NWFZs, viewing them as a threat to U.S. nuclear strategy. However, over time, a preponderance of officials came to see the zones as advantageous, at least in certain areas of the world, particularly Latin America. Still, U.S. policy pertaining to this issue remained conservative and reactive, reflecting the generally higher priority given to security policy than to nuclear nonproliferation.


2016 ◽  
Vol 8 (4) ◽  
pp. 197-221 ◽  
Author(s):  
David N. Bengston ◽  
Jim Dator ◽  
Michael J. Dockry ◽  
Aubrey Yee

Forestry and forest products research has entered into a robust research agenda focused on creating nano-sized particles and nanoproducts from wood. As wood-based materials can be sustainably produced, the potential of these renewable products could be limitless and include high-end compostable electronics, paint-on solar panels, and lightweight materials for airplanes and cars. Others warn about potential serious negative health and environmental consequences. Either way, wood-based nanomaterials could disrupt forestry as we know it. This article is a summary and analysis of a collaborative research project exploring the futures of wood-based nanomaterials within the context of the futures of forests and forest management within the United States. We start by describing the history of forestry through the lens of the U.S. Forest Service, then describe nanotechnology in general and wood-based nanocellulose specifically. Next, we outline the Manoa School alternative futures method, and how we used it to design and carry out a “complete futures of x” project. Following the Manoa School approach, we describe four alternative futures for forestry and forest management. We conclude with implications for the future of forestry, forests, and forest-based nanomaterials, as well as a discussion on the implementation of a complete “futures of x” project.


1988 ◽  
Vol 9 (2) ◽  
pp. 111-124
Author(s):  
Marian McDonald

November 1988 marks the tenth anniversary of the U.S. Government's adoption of guidelines for federally-funded sterilizations. This action was the result of years of organizing by the anti-sterilization abuse movement which grew in the early 1970s in response to the alarming increase in numbers of coercive sterilizations, particularly among poor and minority women. This retrospective examination looks at the strengths and weaknesses of anti-sterilization abuse organizing in the United States, and draws out lessons for other areas of work. It begins by exploring the problem of sterilization abuse and the history of the movement against it. The movement is analyzed using key theoretical concepts of community organizing. An evaluation indicates that the anti-abuse efforts were successful and rich with lessons for reproductive rights and other popular health struggles today.


2021 ◽  
Vol 90 (3) ◽  
pp. 345-376
Author(s):  
Elizabeth O’Brien Ingleson

In December 1977, a tiny group of U.S. glove makers—most of whom were African American and Latina women—launched a petition before the U.S. International Trade Commission calling for protection from rising imports. Their target was China. Represented by the Work Glove Manufacturers Association, their petition called for quotas on a particular kind of glove entering the United States from China: cotton work gloves. This was a watershed moment. For the first time since the Communist Party came to power in 1949, U.S. workers singled out Chinese goods in pursuit of import relief. Because they were such a small group taking on a country as large as China, their supporters championed the cause as one of David versus Goliath. Yet the case has been forgotten, partly because the glove workers lost. Here I uncover their story, bringing the history of 1970s deindustrialization in the United States into conversation with U.S.-China rapprochement, one of the most significant political transformations of the Cold War. The case, and indeed the loss itself, reveals the tensions between the interests of U.S. workers, corporations, and diplomats. Yet the case does not provide a simple narrative of U.S. workers’ interests being suppressed by diplomats and policymakers nurturing globalized trade ties. Instead, it also underscored the conflicting interests within the U.S. labor movement at a time when manufacturing companies were moving their production jobs to East Asia.


Author(s):  
Craig Allen

The first completely researched history of U.S. Spanish-language television traces the rise of two foremost, if widely unrecognized, modern American enterprises—the Spanish-language networks Univision and Telemundo. It is a standard scholarly history constructed from archives, original interviews, reportage, and other public materials. Occasioned by the public’s wakening to a “Latinization” of the U.S., the book demonstrates that the emergence of Spanish-language television as a force in mass communication is essential to understanding the increasing role of Latinos and Latino affairs in modern American society. It argues that a combination of foreign and domestic entrepreneurs and innovators who overcame large odds resolves a significant and timely question: In an English-speaking country, how could a Spanish-speaking institution have emerged? Through exploration of significant and colorful pioneers, continuing conflicts and setbacks, landmark strides, and ongoing controversies—and with revelations that include regulatory indecision, behind-the-scenes tug-of-war, and the internationalization of U.S. mass media—the rise of a Spanish-language institution in the English-speaking U.S. is explained. Nine chapters that begin with Spanish-language television’s inception in 1961 and end 2012 chronologically narrate the endeavor’s first 50 years. Events, passages, and themes are thoroughly referenced.


1989 ◽  
Vol 83 (4) ◽  
pp. 918-923
Author(s):  
Daniel M. Price

In response to a request by Canadian tax authorities under the United States-Canada Double Taxation Convention (Convention), the U.S. Internal Revenue Service (IRS) issued summonses to obtain U.S. bank records concerning certain accounts of respondents, Canadian citizens whose Canadian tax liability was under investigation. Respondents sought to quash the summonses, arguing that because under 26 U.S.C. §7609(b) the IRS is prohibited by U.S. law from using its summons authority to obtain information about a U.S. taxpayer once a case is referred to the Justice Department for prosecution, and because the tax investigation of respondents was part of a Canadian criminal investigation, the IRS should be precluded from using its summons authority to honor the Canadian request under the Convention. Unsuccessful in the district court, respondents prevailed in the U.S. Court of Appeals for the Ninth Circuit, which held that under the “good faith” standard applicable to enforcement of domestic summonses, the IRS may issue a summons pursuant to a Convention request only if it first determines and makes an affirmative statement to the effect that the Canadian investigation has not reached a stage analogous to a Justice Department referral by the IRS. The U.S. Supreme Court (per Brennan, J.) reversed, and held: (1) that if the summons is issued in good faith, it is enforceable regardless of whether the Canadian request is directed toward criminal prosecution under Canadian law; and (2) neither United States law nor anything in the text or the ratification history of the Convention supports the imposition of additional requirements. Justice Kennedy (joined by O’Connor, J.), concurring in part and in the judgment, filed a brief opinion to state his view that it is unnecessary to decide whether Senate preratification materials are authoritative sources for treaty interpretation. Justice Scalia, concurring in the judgment, wrote separately to oppose the use of such materials in treaty construction.


2010 ◽  
Vol 6 (2) ◽  
pp. 286-310 ◽  
Author(s):  
Emily Skop ◽  
Wei Li

AbstractIn recent years, the migration rates from both China and India to the U.S. have accelerated. Since 2000 more than a third of foreign-born Chinese and 40% of foreign-born Indians have arrived in that country. This paper will document the evolving patterns of immigration from China and India to the U.S. by tracing the history of immigration and racial discrimination, the dramatic transitions that have occurred since the mid-20th century, and the current demographic and socioeconomic profiles of these two migrant groups.


Author(s):  
John B. Nann ◽  
Morris L. Cohen

This introductory chapter provides an overview of legal history research. An attorney might conduct legal history research if the law at question in a legal dispute is very old: the U.S. Constitution and the Bill of Rights are well over two hundred years old. Historical research also comes into play when the question at issue is what the law was at a certain time in the past. Ultimately, law plays an important part in the political and social history of the United States. As such, researchers interested in almost every aspect of American life will have occasion to use legal materials. The chapter then describes the U.S. legal system and legal authority, and offers six points to consider in approaching a historical legal research project.


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