Sustaining Health Superiority in the 21st Century: Will the U.S. Meet the Challenge?

1998 ◽  
Author(s):  
Bernard L. DeKoning
Keyword(s):  
21St Century ◽  
The U.S

THE END OF BETTERMENT ACCOUNTING: A STUDY OF THE ECONOMIC, PROFESSIONAL, AND REGULATORY FACTORS THAT FOSTERED STANDARDS CONVERGENCE IN THE U.S. RAILROAD INDUSTRY, 1955–1983

2007 ◽  
Vol 34 (1) ◽  
pp. 25-55 ◽  
Author(s):  
Jan R. Heier ◽  
A. Lee Gurley
Keyword(s):  
21St Century ◽  
Accounting Standards ◽  
Interstate Commerce Commission ◽  
Early 21St Century ◽  
Railroad Industry ◽  
Tax Legislation ◽  
Industry Standards ◽  
Securities Industry ◽  
Arthur Andersen ◽  
The U.S

On January 26, 1983, the Interstate Commerce Commission (ICC) announced that it would require all railroads under its regulatory jurisdiction to change from Retirement-Replacement-Betterment (RRB) accounting, to a more theoretically sound depreciation accounting for matching revenues and expenses. The change was needed because RRB did not allow for the recapture of track investment, leaving the railroads with limited capital to replace aging track lines. Over the previous three decades, it had become painfully obvious to everyone that the industry's economic woes were the result of archaic accounting procedures that lacked harmony with the rest of American accounting standards, but the ICC was reluctant to change until new tax legislation in the early 1980s forced the issue. The decision was a culmination of a debate that started in the mid-1950s when Arthur Andersen, with the help of the securities industry, began an effort to harmonize railroad and industry standards using arguments that mirror those supporting the international accounting harmonization efforts of the early 21st century.

Exploring a 21st-Century Japan-Philippine Security Relationship: Linking Two Spokes Together?

Asian Survey ◽  
2009 ◽  
Vol 49 (4) ◽  
pp. 691-715 ◽  
Author(s):  
Renato Cruz De Castro
Keyword(s):  
21St Century ◽  
The Face ◽  
Security Relationship ◽  
The U.S

The article examines Tokyo's efforts to link the Philippine and the Japanese security spokes in the face of Beijing's moves to widen the cleavage between both countries' alliances with the U.S. and render them irrelevant. The article concludes that Manila and Tokyo must first reconfigure a defense relationship that is not merely a military aggregation but a political apparatus enabling them to constructively engage an emergent China.

Multiracial Curriculum Perspectives

2021 ◽  
Author(s):  
Sonia Janis ◽  
Joy Howard
Keyword(s):  
Identity Development ◽  
21St Century ◽  
Educational Institutions ◽  
Theoretical Orientations ◽  
Historical Reality ◽  
Is Research ◽  
Making Sense ◽  
Interdisciplinary Field ◽  
Research Scholarship ◽  
The U.S

Multiraciality is a historical reality that has existed as long as the racializing of any group, community, tribe, nation, or continent. Multiraciality is a silenced reality that has been informed by history, politics, geography, law, research, scholarship, media, popular culture, and education. In turn, the same fields have been informed by multiraciality. Multiracial curriculum perspectives provide key historical understandings to contextualize the present multiracial scholarship around curriculum. The work within multiracial studies is research addressing the implications of people identifying as two or more races. The study of multiraciality outside psychology is methodologically nonlinear, qualitative, storied, personal, and operating “in-between” multiple theoretical orientations. This type of research is not acknowledged in academia as influential enough to garner considerable attention and value. Prior to 2014, the research and scholarship associated with multiraciality was often dispersed across disciplines, such as psychology, sociology, and public policy. Historically, the two prominent fields that orientate to the cross-/interdisciplinary field of multiracial studies are psychology, where multiracial identity development is explored, and policies studies with the multiracial movement and the addition of “mark-all-that-apply” in the U.S. Census. Understanding multiracial curriculum perspectives requires a historical perspective to contextualize 21st-century discourse and scholarship around the multiracial curriculum. The use of 21st-century figures brings to the surface historical understandings germane to synthesizing what it might mean to theorize multiraciality in the curriculum. An analysis of multiracial encounters in P-12 schools, universities, and educational institutions exemplify how generations living in the 21st century are making sense of multiracial identities and curriculums.

Ahead of Schedule: A History of Early College High Schools

2020 ◽  
Vol 104 (2) ◽  
pp. 125-140
Author(s):  
Meghann Walk
Keyword(s):  
High Schools ◽  
21St Century ◽  
Early College ◽  
Early College High Schools ◽  
Associate's Degree ◽  
History Of ◽  
The Relationship ◽  
The U.S

This history examines the relationship between 21st century early college high schools and a longer tradition of adolescents attending college, uncovering powerful roots, distinctive breaks, and reforged alliances. Why did these schools, designed so students earn up to an associate’s degree before graduation, come into being when and where they did? How have they—and the movement behind them—developed over the course of two decades? The essay closes with a consideration of the contemporary funding landscape and where early college high schools currently fit in the U.S. educational terrain.

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