Measurement of the Economic Costs of Smoking in the United States: an Historical Review

Author(s):  
Dorothy P. Rice
1992 ◽  
Vol 19 (1) ◽  
pp. 51-78 ◽  
Author(s):  
Paul E. Nix ◽  
David E. Nix

This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a strong case can be made for changing the way that R&D costs are accounted for in the United States.


2019 ◽  
Author(s):  
Chris Kenyon ◽  
Jolein Laumen ◽  
Dorien Van Den Bossche ◽  
Christophe Van Dijck

Abstract Background Does the emergence of antimicrobial resistance in Neisseria gonorrhoeae include the erasure of highly susceptible strains or does it merely involve a stretching of the MIC distribution? If it was the former this would be important to know as it would increase the probability that the loss of susceptibility is irreversible.Methods We conducted a historical analysis based on a literature review of changes of N. gonorrhoeae MIC distribution over the past 75 years for 3 antimicrobials (benzylpenicillin, ceftriaxone and azithromycin) in five countries (Denmark, Japan, South Africa, the United Kingdom and the United States).Results Changes in MIC distribution were most marked for benzylpenicillin and showed evidence of a right shifting of MIC distribution that was associated with a reduction/elimination of susceptible strains in all countries. In the case of ceftriaxone and azithromycin, where only more recent data was available, right shifting was also found in all countries but the extent of right shifting varied and the evidence for the elimination of susceptible strains was more mixed.Conclusions The finding of right shifting of MIC distribution combined with reduction/elimination of susceptible strains is concerning since it suggests that this shifting may not be reversible. Since excess antimicrobial consumption is likely to be responsible for this right shifting, this insight provides additional impetus to promote antimicrobial stewardship.


Author(s):  
Jean E. Fantle-Lepczyk ◽  
Phillip J. Haubrock ◽  
Andrew M. Kramer ◽  
Ross N. Cuthbert ◽  
Anna J. Turbelin ◽  
...  

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Kristen Betts ◽  
Brian Delaney ◽  
Tamara Galoyan ◽  
William Lynch

In March 2020, the coronavirus disease 2019 (COVID-19) pandemic disrupted education worldwide. In the United States, the pandemic forced colleges and universities across the nation to adopt quickly emergency remote teaching and learning. The ability to pivot instruction seamlessly and effectively across learning formats (e.g., face-to-face, hybrid, online) while supporting student engagement, learning, and completion in an authentic and high-quality manner challenged higher education leaders. This historical review of the literature examines distance and online education from the 1700s to 2021 to identify how external and internal pressures and opportunities have impacted and influenced the evolution of educational formats pre-COVID-19, and how they will continue to evolve post pandemic. This historical review also explores how instructional design and pedagogy have been and continue to be influenced by technological advancements, emerging research from the Learning Sciences and Mind (psychology), Brain (neuroscience), and Education (pedagogy) science.


Author(s):  
Anne-Marie Schleiner

‘Tilting the Axis of Global Play’ presents an historical review of East vs. West tensions between the United States and Japan, drawing past game studies literature. I posit that an East/West framework, although rightly recognizing national and regional cultural differences in the emergence of the game industry, has limits that a South/North perspective better addresses transnationally. Like other industries, the game industry leverages globalization to exploit Southern labor in the fabrication of game consoles and other game hardware. And predominant Northern cultural paradigms are disseminated globally in the fictional scenarios of highly produced Triple A games. Despite this disequilibrium, I make the case that in the global South, players and other gaming culture participants contribute meaningfully to transnational gaming culture.


Author(s):  
Pedro Francisco Ramos Josa

El presente artículo tiene por objeto analizar la finalidad y utilidad de la institución del Colegio Electoral en el sistema político de Estados Unidos. Para dicho propósito haré un repaso histórico de los orígenes constitucionales del Colegio Electoral, seguido de una descripción de su evolución a lo largo de más de 200 años de existencia, finalizando con un análisis de su influencia en el resultado de las últimas elecciones presidenciales del pasado 8 de noviembre de 2016. Por último, y teniendo en cuenta todo lo anterior, valoraré la relación entre el Colegio Electoral y la democracia estadounidense.It is the object of the present article to analyze the purpose and usefulness of the institution of the Electoral College in the United States political system. For that purpose I will make a historical review of the Electoral College constitutional origins, followed by a description of its evolution throughout more than 200 years of existence, to conclude with a review of the main arguments for and against the Electoral College. Finally, and bearing in mind the aforementioned, I will assess the relationship between the Electoral College and the American democracy.


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