scholarly journals An Investigation Of The Effect Of Methods Of Recording Accounting Principle Changes On The Decisions Of Users In The United States, Germany, And Austria

2011 ◽  
Vol 5 (11) ◽  
Author(s):  
Linda M. Nichols ◽  
Kurt H. Buerger
Keyword(s):  
United States ◽  
Home Country ◽  
Cumulative Effect ◽  
The United States ◽  
International Standards ◽  
International Accounting Standards ◽  
Income Statement ◽  
Accounting Principle ◽  
Effect Method ◽  
The U.S

Formerly in the United States, most accounting principle changes were traditionally recorded using the cumulative effect method, wherein the net effect of the principle change flows through the income statement as a special item. International accounting standards, in comparison, have recorded accounting principle changes retrospectively by adjusting beginning stockholders equity in the year of the change. In 2002, the FASB began a convergence project with the IASB, in which they have and are attempting to agree on standard accounting treatments in areas in which the U.S. standards and IAS differ. The project initially looked at seventeen areas of difference in which it was believed that convergence could be reached. One of those areas was in accounting for principle changes. Resulting from the convergence project, the FASB issued SFAS No. 154 in 2005, which changes U.S. GAAP to require that accounting principle changes be recorded retrospectively, as is required by international standards. This study examines the decisions of statement users in the U.S., Germany, and Austria to determine if the method of accounting used for principle changes affects their decisions. The findings reveal that the method used in interaction with the home country of the user has a significant effect on the decisions of statement users.

scholarly journals Cost effectiveness analysis of implementing tuberculosis screening among applicants for non-immigrant U.S. work visas

Pneumonia ◽  
2020 ◽  
Vol 12 (1) ◽  
Author(s):  
Bisma Ali Sayed ◽  
Drew L. Posey ◽  
Brian Maskery ◽  
La’Marcus T. Wingate ◽  
Martin S. Cetron
Keyword(s):  
United States ◽  
Home Country ◽  
Screening Program ◽  
Cost Savings ◽  
The United States ◽  
Active Tuberculosis ◽  
Multiple Perspectives ◽  
Tuberculosis Screening ◽  
Hospitalization Costs ◽  
The U.S

Abstract Background While persons who receive immigrant and refugee visas are screened for active tuberculosis before admission into the United States, nonimmigrant visa applicants (NIVs) are not routinely screened and may enter the United States with infectious tuberculosis. Objectives We evaluated the costs and benefits of expanding pre-departure tuberculosis screening requirements to a subset of NIVs who arrive from a moderate (Mexico) or high (India) incidence tuberculosis country with temporary work visas. Methods We developed a decision tree model to evaluate the program costs and estimate the numbers of active tuberculosis cases that may be diagnosed in the United States in two scenarios: 1) “Screening”: screening and treatment for tuberculosis among NIVs in their home country with recommended U.S. follow-up for NIVs at elevated risk of active tuberculosis; and, 2) “No Screening” in their home country so that cases would be diagnosed passively and treatment occurs after entry into the United States. Costs were assessed from multiple perspectives, including multinational and U.S.-only perspectives. Results Under “Screening” versus “No Screening”, an estimated 179 active tuberculosis cases and 119 hospitalizations would be averted in the United States annually via predeparture treatment. From the U.S.-only perspective, this program would result in annual net cost savings of about $3.75 million. However, rom the multinational perspective, the screening program would cost $151,388 per U.S. case averted for Indian NIVs and $221,088 per U.S. case averted for Mexican NIVs. Conclusion From the U.S.-only perspective, the screening program would result in substantial cost savings in the form of reduced treatment and hospitalization costs. NIVs would incur increased pre-departure screening and treatment costs.

Amy Spellacy on Guillermo Ibarra

2017 ◽  
Keyword(s):  
United States ◽  
Latin America ◽  
Cultural Studies ◽  
Mexican Immigrants ◽  
Home Country ◽  
The United States ◽  
Global Perspectives ◽  
New Form ◽  
The Many ◽  
The U.S

This essay is a response to Guillermo Ibarra’s contribution to this book, Global Perspectives on the United States. It argues that Ibarra’s essay can usefully remind readers of the many ways the U.S. and Latin America are connected. While Ibarra highlights the transnational nature of U.S. cities and how Mexican immigrants in the U.S. remain tied to communities in their home country while simultaneously embracing largely positive views of the U.S., Spellacy wants to situate Ibarra’s project in relation to scholarly and artistic works that conceive of the Americas as a space joined by historical ties and the continued traffic of people, ideas, commodities, and culture across national borders. Spellacy asks how a hemispheric understanding of the Americas could help us comprehend the new form of citizenship embraced by Mexican immigrants considered in Ibarra’s essay, and she suggests that it might be fruitful to think across disciplinary divides and consider these questions in relation to scholars working on hemispheric cultural studies. For example, she asks, if citizenship is performed rather than taken for granted, is it not important to consider the role culture plays in this process?

scholarly journals “He’s an idiot!” Experiences of International Students in the United States

2013 ◽  
Vol 3 (1) ◽  
pp. 72-75
Author(s):  
Jongyeon Ee
Keyword(s):  
United States ◽  
International Students ◽  
South Korea ◽  
Home Country ◽  
Doctoral Student ◽  
The United States ◽  
Grocery Store ◽  
Debit Card ◽  
The U.S

Kim, a doctoral student from South Korea, went to a grocery store after being in the U.S. for only one week. When he got to a counter to pay for the items that he picked up, a clerk asked if Kim wanted cash back when he paid with his debit card. Since there was no cash back system in grocery markets in his home country, Kim did not understand right away what the clerk meant. Kim seemed to be puzzled and responded, “Yes, I want cash [back]” but changed his answer in a few seconds, “No, no, no. [I] don’t need [it].” On hearing him, the clerk whispered to another clerk:, “He’s an idiot.”

An American Language

2018 ◽  
Author(s):  
Rosina Lozano
Keyword(s):  
United States ◽  
National Policy ◽  
The United States ◽  
Spanish Language ◽  
Spanish Speakers ◽  
Language Recognition ◽  
Political Language ◽  
Political Issue ◽  
History Of ◽  
The U.S

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.

Palestine Unbound

2018 ◽  
Vol 47 (3) ◽  
pp. 130-134
Keyword(s):  
United States ◽  
Human Rights ◽  
Task Force ◽  
The United States ◽  
Donald Trump ◽  
Tel Aviv ◽  
The Us ◽  
Intention To Move ◽  
Arab Israeli Conflict ◽  
The U.S

This section, updated regularly on the blog Palestine Square, covers popular conversations related to the Palestinians and the Arab-Israeli conflict during the quarter 16 November 2017 to 15 February 2018: #JerusalemIstheCapitalofPalestine went viral after U.S. president Donald Trump recognized Jerusalem as the capital of Israel and announced his intention to move the U.S. embassy there from Tel Aviv. The arrest of Palestinian teenager Ahed Tamimi for slapping an Israeli soldier also prompted a viral campaign under the hashtag #FreeAhed. A smaller campaign protested the exclusion of Palestinian human rights from the agenda of the annual Creating Change conference organized by the US-based National LGBTQ Task Force in Washington. And, UNRWA publicized its emergency funding appeal, following the decision of the United States to slash funding to the organization, with the hashtag #DignityIsPriceless.

The French Way

2011 ◽  
Author(s):  
Richard F. Kuisel
Keyword(s):  
United States ◽  
The United States ◽  
French Language ◽  
French Cinema ◽  
Free Markets ◽  
Technology Sector ◽  
Aids Epidemic ◽  
Political Reality ◽  
Politics And Culture ◽  
The U.S

There are over 1,000 McDonald's on French soil. Two Disney theme parks have opened near Paris in the last two decades. And American-inspired vocabulary such as “le weekend” has been absorbed into the French language. But as former French president Jacques Chirac put it: “The U.S. finds France unbearably pretentious. And we find the U.S. unbearably hegemonic.” Are the French fascinated or threatened by America? They Americanize yet are notorious for expressions of anti-Americanism. From McDonald's and Coca-Cola to free markets and foreign policy, this book looks closely at the conflicts and contradictions of France's relationship to American politics and culture. The book shows how the French have used America as both yardstick and foil to measure their own distinct national identity. France has charted its own path: it has welcomed America's products but rejected American policies; assailed Americ's “jungle capitalism” while liberalizing its own economy; attacked “Reaganomics” while defending French social security; and protected French cinema, television, food, and language even while ingesting American pop culture. The book examines France's role as an independent ally of the United States, but he also considers the country's failures in influencing the Reagan, Bush, and Clinton administrations. Whether investigating France's successful information technology sector or its spurning of American expertise during the AIDS epidemic, the book asks if this insistence on a French way represents a growing distance between Europe and the United States or a reaction to American globalization. Exploring cultural trends, values, public opinion, and political reality, this book delves into the complex relationship between two modern nations.

Latino Catholicism

2011 ◽  
Author(s):  
Timothy Matovina
Keyword(s):  
United States ◽  
Sixteenth Century ◽  
Catholic Church ◽  
Social Life ◽  
Social Issues ◽  
The United States ◽  
Societal Impact ◽  
Comprehensive Overview ◽  
Public Debates ◽  
The U.S

Most histories of Catholicism in the United States focus on the experience of Euro-American Catholics, whose views on social issues have dominated public debates. This book provides a comprehensive overview of the Latino Catholic experience in America from the sixteenth century to today, and offers the most in-depth examination to date of the important ways the U.S. Catholic Church, its evolving Latino majority, and American culture are mutually transforming one another. This book highlights the vital contributions of Latinos to American religious and social life, demonstrating in particular how their engagement with the U.S. cultural milieu is the most significant factor behind their ecclesial and societal impact.

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