scholarly journals Lobbying FASB On Accounting For Investments

2011 ◽  
Vol 19 (2) ◽  
Author(s):  
Sally M. Schultz ◽  
Joan Hollister
Keyword(s):  
United States ◽  
Private Sector ◽  
Standard Setting ◽  
The United States ◽  
Font Size ◽  
Setting Process ◽  
Comment Letters ◽  
Equity Securities

<p class="MsoNormal" style="text-align: justify; text-indent: 0in; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt; mso-bidi-font-style: italic;"><span style="font-family: Times New Roman;">The development of SFAS No. 115, Accounting for Certain Investments in Debt and Equity Securities, serves as a case study illustrating the forces that underlie the standard setting process in the United States.<span style="mso-spacerun: yes;">&nbsp; </span>This study describes the events leading to the development of the exposure draft (ED) that preceded SFAS No. 115 and analyzes the contents of the comment letters received by FASB in response to the ED; it illustrates how compromises have helped FASB maintain its role as a private sector standard setter.</span></span></p>

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards

2010 ◽  
Vol 24 (4) ◽  
pp. 567-588 ◽  
Author(s):  
Luzi Hail ◽  
Christian Leuz ◽  
Peter Wysocki
Keyword(s):  
United States ◽  
Accounting Standards ◽  
Standard Setting ◽  
Governance Structure ◽  
The United States ◽  
Future Research ◽  
Political Factors ◽  
Economic Framework ◽  
Full Compliance ◽  
Setting Process

SYNOPSIS: This is the second article of a two-part series analyzing the economic and policy factors related to the potential adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis and discuss economic factors driving the costs and benefits associated with IFRS adoption. In this part, we provide an analysis of the political factors related to the possible U.S. adoption of IFRS, present several scenarios for the evolution of U.S. accounting standards, and outline opportunities for future research on global accounting standards and regulation. We start with a general discussion of the standard-setting process in accounting and how a U.S. switch to IFRS might affect worldwide competition among accounting standards and standard setters. We discuss potential political ramifications of such a decision on the standard-setting process in the United States, as well as on the governance structure of the International Accounting Standards Board. Drawing on our economic framework and the insights from our analysis, we conclude by outlining several possible ways of how U.S. accounting standards could evolve. These scenarios include maintaining U.S. GAAP, letting firms decide whether and when to adopt IFRS, mandating full compliance with IFRS within a prespecified schedule, or creating a competing U.S. GAAP-based set of accounting standards that could serve as a global alternative to IFRS.

scholarly journals The Dynamic Impact Of The Demand And Supply Constraints On U.S. Trade With African Countries: A Case Study Of Selected Countries

2011 ◽  
Vol 22 (2) ◽  
Author(s):  
Nkanta Frank Ekanem
Keyword(s):  
United States ◽  
The United States ◽  
Economic Conditions ◽  
Font Size ◽  
Dynamic Impact ◽  
African Countries ◽  
Demand And Supply ◽  
Marginal Propensity ◽  
Level 1

<p class="MsoBodyText" style="text-align: justify; line-height: normal; margin: 0in 34.2pt 0pt 0.5in; tab-stops: .5in; mso-outline-level: 1;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">Although we conclude that the countries in the sample have a high marginal propensity to import, generally significantly greater than unity, and a very low marginal propensity to export, we can never claim to know why there has been so little trade between the United States and Africa. For that reason we must avoid making any general conclusion, even for countries with identical economic conditions.</span></span></p>

Gendered differences in emigration and mobility perspectives among European researchers working abroad

2014 ◽  
Vol 7 (1) ◽  
pp. 33-41 ◽  
Author(s):  
Elisabeth Scheibelhofer
Keyword(s):  
United States ◽  
Qualitative Research ◽  
Qualitative Study ◽  
Social Relations ◽  
The United States ◽  
Research Strategy ◽  
The Future ◽  
Highly Skilled

This paper focuses on gendered mobilities of highly skilled researchers working abroad. It is based on an empirical qualitative study that explored the mobility aspirations of Austrian scientists who were working in the United States at the time they were interviewed. Supported by a case study, the paper demonstrates how a qualitative research strategy including graphic drawings sketched by the interviewed persons can help us gain a better understanding of the gendered importance of social relations for the future mobility aspirations of scientists working abroad.

‘A Routh O’ Auld Nick-Nackets’ – the antiquarian collection of John Rae

2015 ◽  
Vol 36-37 (1) ◽  
pp. 163-183
Author(s):  
Paul Taylor
Keyword(s):  
United States ◽  
Nineteenth Century ◽  
Social Context ◽  
Moral Education ◽  
The United States ◽  
Representative Case ◽  
National Museums ◽  
The Individual ◽  
The University

John Rae, a Scottish antiquarian collector and spirit merchant, played a highly prominent role in the local natural history societies and exhibitions of nineteenth-century Aberdeen. While he modestly described his collection of archaeological lithics and other artefacts, principally drawn from Aberdeenshire but including some items from as far afield as the United States, as a mere ‘routh o’ auld nick-nackets' (abundance of old knick-knacks), a contemporary singled it out as ‘the best known in private hands' (Daily Free Press 4/5/91). After Rae's death, Glasgow Museums, National Museums Scotland, the University of Aberdeen Museum and the Pitt Rivers Museum in Oxford, as well as numerous individual private collectors, purchased items from the collection. Making use of historical and archive materials to explore the individual biography of Rae and his collection, this article examines how Rae's collecting and other antiquarian activities represent and mirror wider developments in both the ‘amateur’ antiquarianism carried out by Rae and his fellow collectors for reasons of self-improvement and moral education, and the ‘professional’ antiquarianism of the museums which purchased his artefacts. Considered in its wider nineteenth-century context, this is a representative case study of the early development of archaeology in the wider intellectual, scientific and social context of the era.

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