scholarly journals The USA Federal Debt-to-GDP Ratio and The Unified Budget Act’s Lack of Generally Accepted Accounting Principles

2021 ◽  
Vol 5 (2) ◽  
pp. 49-57
Author(s):  
Paul F. Gentle
Keyword(s):  
United States ◽  
The United States ◽  
Public And Private ◽  
True Nature ◽  
Generally Accepted Accounting Principles ◽  
Accounting Principles ◽  
Trust Funds ◽  
The Usa ◽  
Federal Debt ◽  
Blue Line

Here in the beginning of 2021, two of the truly relevant federal public finance issues are presented in this article. One is the Debt-to GDP Ratio. The second topic is the true nature of deficits, surpluses and future liabilities treated in budgets constructed via the Unified Budget Act. Two graphs on these issues are included. This article shows that the present Debt-to-GDP ratio is relatively high, as if the nation similar to when the United States was in a period of a major war. This graph is shown in this article’s Figure 1. There has been evidence in the macroeconomic literature that indicates a high Debt-to-GDP ratio can possibly result in some degree of slowed economic growth. Though the literature is varied on that point. The reason for the possible crowding out effect has to do with the competition for loanable funds. There is competition from both the public and private demanders of those loanable funds. Furthermore, there is the reality that all federal trust fund balances of the United States must be used to hold U.S. Treasury bonds. For figure 2, two categories on U.S trust funds are shown. One category is the combined total of Social Security. Medicare, Disability and related funds. This is shown in a red line. All the other federal trust funds are indicated in a blue line. There is a graph that shows these two lines. The graph is of the percentage share between the two categories. As a result, the red and blue lines are inverse functions of each other. Over the eighty-year period (1940-2020), there has been variation if both the red and blue lines. The goal of this articles is for leaders and government analysts to be more aware of the issues of the USA Federal Debt to GDP Ratio and the Unified Budget Act’s lack of Generally Accepted Accounting Principles.

Egy vállalat fizetőképességének vizsgálata nemzetközi számviteli viszonylatban

2018 ◽  
Vol 3 (4) ◽  
pp. 332-342
Author(s):  
Alexandra Szekeres ◽  
Ildikó Dékán Tamásné Orbán
Keyword(s):  
United States ◽  
The United States ◽  
Generally Accepted Accounting Principles ◽  
Accounting Principles ◽  
Us Gaap

Minden vállalkozás számára rendkívül fontos, hogy rövid-, illetve hosszútávon fizetőképes legyen. A fizetőképesség egy vállalat működésének alapfeltétele, így különösen a rövidtávú fizetőképesség, másnéven a likviditás kiemelt fontosságú szerepet tölt be az adott vállalkozás életében. Éppen emiatt fontos arra törekednie, hogy elkerülje a likviditási problémákat. Jelen cikkben egy amerikai nagyvállalat rövidtávú fizetőképességének vizsgálatára kerül sor, amely a pénzügyi kimutatásait a US GAAP (The United States Generally Accepted Accounting Principles – az Amerikai Egyesült Államok Általánosan Elfogadott Számviteli Alapelvek) szerint készíti. Bemutatásra kerülnek az alapvető rövidtávú fizetőképességi mutatók, majd az ezek alapján levont következtetések. Mivel a mutatók számolásához a vizsgált vállalat pénzügyi kimutatásának adataira van szükség, amely eltéréseket mutat egy magyar vállalkozás éves beszámolójához képest, így tanulmányunkban kitérünk a két számviteli rendszer közötti különbségekre is azoknál a tételeknél, amelyek hatással vannak a likvidtási mutatókra, különös tekintettel a forgóeszközök tételeire, illetve a rövid lejáratú kötelezettségekre.

Election news in Sweden and the United States: A comparative study of sources and media frames

Journalism ◽  
2012 ◽  
Vol 13 (5) ◽  
pp. 604-619 ◽  
Author(s):  
Daniela V Dimitrova ◽  
Jesper Strömbäck
Keyword(s):  
United States ◽  
News Coverage ◽  
The United States ◽  
Issue Framing ◽  
Strategic Game ◽  
Public And Private ◽  
Political Actors ◽  
News Sources ◽  
The Usa ◽  
Election News

This study compares election news coverage in two different countries – Sweden and the United States, focusing on the use of the strategic game frame and the conflict frame and the association between these two frames and different types of news sources. The content analysis includes early evening newscasts from CBS Evening News, NBC Nightly News and ABC World News in the USA and Rapport, Aktuellt and TV4 Nyheterna in Sweden. The findings show that the strategic game frame is used more frequently in the US coverage and is correlated with the use of media analysts and campaign operatives in both countries. Ordinary citizens as sources contribute to issue framing while domestic political actors tend to be associated with conflict framing. Differences in media framing between public and private media are also identified and discussed in the context of national political and media systems.

scholarly journals Big GAAP-Little GAAP Does One-Size-Fits-All Still Work?

2011 ◽  
Vol 4 (5) ◽  
Author(s):  
Paula Morris ◽  
Jane Campbell
Keyword(s):  
United States ◽  
The United States ◽  
Common Elements ◽  
Generally Accepted Accounting Principles ◽  
Accounting Principles

Initiatives for developing Generally Accepted Accounting Principles for private/smaller businesses have surfaced in the United States and internationally.  This paper explores those initiatives and identifies common elements and problems in these efforts.

scholarly journals Evolution of Industrial R&D Financing in the USA: Dynamic and Structural Features

2021 ◽  
pp. 181-193
Author(s):  
Valerij Minat
Keyword(s):  
United States ◽  
Industrial Production ◽  
Structural Changes ◽  
Manufacturing Sector ◽  
The United States ◽  
Structural Features ◽  
Subject Area ◽  
Public And Private ◽  
The Usa ◽  
The Impact

The subject area of this study includes the features of the dynamics and structure of the financing of industrial R&D that have developed in the United States over the time period 1929–2019, determined by the institutional features and structural changes in the country’s industrial production. The evolution of industrial R&D financing as a socio-historical process reflects the economic transformations caused by the increased mobilization of financial resources for scientific, technical and innovative development. The purpose of the study is to identify and justify current trends in the evolution of industrial R&D financing in the United States, due to structural changes in industrial production over a long period of time. The results of the studies revealed structural relations of sources of direct funding of industrial R&D in the United States (by main areas) in the “customer– contractor” system, implemented by the public and private research programs. The empirical data obtained generally confirm the theoretical position on the impact of institutional and structural changes observed within the American manufacturing sector over the study period on the evolution of specific R&D financing in terms of increasing their concentration. It also shows the disparity in the territorial allocation of federal funding for industrial R&D in the United States.

Emigrant Psychoanalysts in the USA and the FBI Archives

2004 ◽  
Vol 6 (1) ◽  
pp. 75-92 ◽  
Author(s):  
James E. Goggin
Keyword(s):  
United States ◽  
Civil Rights ◽  
National Socialism ◽  
Cultural Context ◽  
Due Process ◽  
The United States ◽  
External Threats ◽  
The Usa ◽  
The Rich ◽  
New Nation

Interest in the fate of the German psychoanalysts who had to flee Hitler's Germany and find refuge in a new nation, such as the United States, has increased. The ‘émigré research’ shows that several themes recur: (1) the theme of ‘loss’ of one's culture, homeland, language, and family; and (2) the ambiva-lent welcome these émigrés received in their new country. We describe the political-social-cultural context that existed in the United States during the 1930s, 1940s and 1950s. Documentary evidence found in the FBI files of three émigré psychoanalysts, Clara Happel, Martin Grotjahn, and Otto Fenichel, are then presented in combination with other source material. This provides a provisional impression of how each of these three individuals experienced their emigration. As such, it gives us elements of a history. The FBI documents suggest that the American atmosphere of political insecurity and fear-based ethnocentric nationalism may have reinforced their old fears of National Socialism, and contributed to their inclination to inhibit or seal off parts of them-selves and their personal histories in order to adapt to their new home and become Americanized. They abandoned the rich social, cultural, political tradition that was part of European psychoanalysis. Finally, we look at these elements of a history in order to ask a larger question about the appropriate balance between a liberal democratic government's right to protect itself from internal and external threats on the one hand, or crossover into the blatant invasion of civil rights and due process on the other.

Sandra Ramos Revisited

2020 ◽  
Vol 2 (4) ◽  
pp. 32-54
Author(s):  
Silvia Spitta
Keyword(s):  
United States ◽  
The United States ◽  
Ancient Greek ◽  
Graphic Arts ◽  
Left Behind ◽  
The World ◽  
The Usa ◽  
Political Choices ◽  
The Rich

Sandra Ramos (b. 1969) is one of the few artists to reflect critically on both sides of the Cuban di-lemma, fully embodying the etymological origins of the word in ancient Greek: di-, meaning twice, and lemma, denoting a form of argument involving a choice between equally unfavorable alternatives. Throughout her works she shines a light on the dilemmas faced by Cubans whether in Cuba or the United States, underlining the bad personal and political choices people face in both countries. During the hard 1990s, while still in Havana, the artist focused on the traumatic one-way journey into exile by thousands, as well as the experience of profound abandonment experienced by those who were left behind on the island. Today she lives in Miami and operates a studio there as well as one in Havana. Her initial disorientation in the USA has morphed into an acerbic representation and critique of the current administration and a deep concern with the environmental collapse we face. A buffoonlike Trumpito has joined el Bobo de Abela and Liborio in her gallery of comic characters derived from the rich Cuban graphic arts tradition where she was formed. While Cuba is now represented as a rotten cake with menacing flies hovering over it ready to pounce, a bombastic Trumpito marches across the world stage, trampling everything underfoot, a dollar sign for a face.

Russian Federation and the United States of America: geostrategic directions to manage the Ukrainian crisis

2019 ◽  
pp. 123
Author(s):  
Attarid Awadh Abdulhameed
Keyword(s):  
United States ◽  
European Union ◽  
National Security ◽  
Russian Federation ◽  
United States Of America ◽  
The United States ◽  
The European Union ◽  
The Usa ◽  
Ukrainian Crisis ◽  
Zero Sum

Ukrainia Remains of huge importance to Russian Strategy because of its Strategic importance. For being a privileged Postion in new Eurasia, without its existence there would be no logical resons for eastward Expansion by European Powers.  As well as in Connection with the progress of Ukrainian is no less important for the USA (VSD, NDI, CIA, or pentagon) and the European Union with all organs, and this is announced by John Kerry. There has always ben Russian Fear and Fear of any move by NATO or USA in the area that it poses a threat to  Russians national Security and its independent role and in funence  on its forces especially the Navy Forces. There for, the Crisis manyement was not Zero sum game, there are gains and offset losses, but Russia does not accept this and want a Zero Sun game because the USA. And European exteance is a Foot hold in Regin Which Russian sees as a threat to its national security and want to monopolize control in the strategic Qirim.

Interaction of Ukrainian Diaspora and the USA Government Regarding Celebration of Ukrainian Independence Day on January 22

2018 ◽  
Vol 1 (47) ◽  
pp. 136-145
Author(s):  
Halyna Shchyhelska
Keyword(s):  
United States ◽  
House Of Representatives ◽  
The United States ◽  
100Th Anniversary ◽  
Totalitarian Regime ◽  
The Public ◽  
Us Congress ◽  
The Us ◽  
Public Consciousness ◽  
The Usa

2018 marks the 100th anniversary of the proclamation of Ukrainian independence. OnJanuary 22, 1918, the Ukrainian People’s Republic proclaimed its independence by adopting the IV Universal of the Ukrainian Central Rada, although this significant event was «wiped out» from the public consciousness on the territory of Ukraine during the years of the Soviet totalitarian regime. At the same time, January 22 was a crucial event for the Ukrainian diaspora in the USA. This article examines how American Ukrainians interacted with the USA Government institutions regarding the celebration and recognition of the Ukrainian Independence day on January 22. The attention is focused on the activities of ethnic Ukrainians in the United States, directed at the organization of the special celebration of the Ukrainian Independence anniversaries in the US Congress and cities. Drawing from the diaspora press and Congressional Records, this article argues that many members of Congress participated in the observed celebration and expressed kind feelings to the Ukrainian people, recognised their fight for freedom, during the House of Representatives and Senate sessions. Several Congressmen submitted the resolutions in the US Congress urging the President of United States to designate January 22 as «Ukrainian lndependence Day». January 22 was proclaimed Ukrainian Day by the governors of fifteen States and mayors of many cities. Keywords: January 22, Ukrainian independence day, Ukrainian diaspora, USA, interaction, Congress

Microscale chemistry in the USA

2018 ◽  
Vol 10 (2) ◽  
pp. 107
Author(s):  
John H. Penn
Keyword(s):  
United States ◽  
The United States ◽  
Developmental Phase ◽  
Potential Development ◽  
Current Usage ◽  
The Usa ◽  
Early Developmental

<span>Microscale Chemistry has become the method of choice for the teaching laboratories in the United States. This introspective look at the development of microscale Chemistry details the advantages prornised by microscale Chemistry during the early developmental phase of microscale in the United States. These advantages are then compared to the current usage of microscale. This comparison is designed to highlight areas for potential development of the field.</span>

THE DEVELOPMENT OF ACCOUNTING AND INTERNAL CONTROL FOR THE NATIONAL LAND SYSTEM OF THE USA

1994 ◽  
Vol 21 (1) ◽  
pp. 189-213
Author(s):  
Michael P. Schoderbek
Keyword(s):  
United States ◽  
Internal Control ◽  
The United States ◽  
Record Keeping ◽  
Governmental Accounting ◽  
Land System ◽  
The Usa ◽  
And Control

This paper examines the early accounting practices that were used to administer the United States' national land system. These practices are of significance because they provide insights on early governmental accounting and they facilitated an orderly settlement of the western territories. The analysis focuses on the record-keeping and control practices that were developed to meet the provisions of the Land Act of 1800 and to account for land office transactions. These accounting procedures were extracted from the correspondence between the Department of the Treasury and the various land officers.

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