THE INFLUENCE OF SCOTTISH ACCOUNTANTS IN THE UNITED STATES: THE EARLY CASE OF THE SOCIETY OF ACCOUNTANTS IN EDINBURGH

1997 ◽  
Vol 24 (1) ◽  
pp. 117-141 ◽  
Author(s):  
T. A. LEE

This study represents part of a long-term research program to investigate the influence of U.K. accountants on the development of professional accountancy in other parts of the world. It examines the impact of a small group of Scottish chartered accountants who emigrated to the U.S. in the late 1800s and early 1900s. Set against a general theory of emigration, the study's main results reveal the significant involvement of this group in the founding and development of U.S. accountancy. The influence is predominantly with respect to public accountancy and its main institutional organizations. Several of the individuals achieved considerable eminence in U.S. public accountancy.

Author(s):  
Alec Cecil

Disasters, both natural and manmade, seem to be occurring with increasing frequency in the United States and around the world. A single incident may affect many thousands of people. Collectively, many millions feel the impact of disaster every year. Addressing the psychological elements of such events has become recognized as a vital component of preparation, immediate response, and long-term recovery. This chapter reviews the major psychological aspects of disasters and disaster mental health (DMH) and highlights the importance of psychosocial assistance to survivors, responders, and others. DMH is designed to comfort and stabilize those affected, to promote effective coping, and to help maintain and restore inherent functioning. Factors that inhibit greater provision and utilization of these services are discussed, as is the importance of responding appropriately within the cultural environment of affected populations.


2012 ◽  
Vol 11 (1) ◽  
pp. 124-146 ◽  
Author(s):  
Warwick J. McKibbin ◽  
Andrew B. Stoeckel

The buildup in government debt in response to the “great recession,” has raised a number of policy dilemmas for individual countries as well as the world as a whole. The recent need for a change of fiscal policy stance has fuelled debates about the impact of fiscal consolidation on domestic economies that are tightening, the flow-on effects to the world economy, and also about how much tightening there should be and how quickly it should happen. This paper explores these issues in a global framework focusing on the national and global consequences of coordinated fiscal consolidation. It explores the implications this fiscal adjustment might have on country risk premia and what happens if all countries coordinate their fiscal adjustment except the United States. A coordinated fiscal consolidation in the industrial world that is not accompanied by U.S. actions is likely to lead to a substantial worsening of trade imbalances globally as the release of capital in fiscally contracting economies flows into the U.S. economy, appreciates the U.S. dollar, and worsens the current account position of the United States. The scale of this change is likely to be sufficient to substantially increase the probability of a trade war between the United States and other economies. To avoid this outcome, a coordinated fiscal adjustment is clearly in the interest of the global economy.


Author(s):  
Caroline Kennedy-Pipe

This chapter examines U.S. foreign policy after 9/11 with a view to looking at continuities as well as the disjunctions of Washington’s engagement with the world. It first considers the impact of 9/11 on the United States, particularly its foreign policy, before discussing the influence of neo-conservatism on the making of U.S. foreign policy during the presidency of George W. Bush. It then analyses debates about the nature of U.S. foreign policy over the last few decades and its ability to create antagonisms that can and have returned to haunt the United States both at home and abroad. It also explores how increasing belief in the utility of military power set the parameters of U.S. foreign policy after 9/11, along with the U.S. invasion of Iraq, and concludes with an assessment of Barak Obama’s approach with regards to terrorism and his foreign policy agenda more generally.


1988 ◽  
Vol 4 (02) ◽  
pp. 104-115
Author(s):  
Hiroshi Sasaki

Ishikawajima-Harima Heavy Industries Co., Ltd. (IHI), a leading shipbuilder in Japan, has uniquely exported shipbuilding technology throughout the world for three decades. North American efforts, starting in the mid-1970's, were stimulated by the U.S. Government/industry National Shipbuilding Research Program (NSRP). The technology transfer, for which the U.S. Maritime Administration deserves much credit, has significantly modernized and improved U.S. shipbuilding systems with carryover into naval shipyard operations for overhaul of all types of warships. But, productivity levels achieved thus far in the United States, while impressive, are not nearly as great as those in Japan. This paper is based on analyses of the underlying differences of shipbuilding systems, technology, and practices between those in Japan and in the United States. It is hoped that descriptions of the state-of-the-art IHI technology will serve as guidance for further productivity improvements in the United States.


2021 ◽  
Vol 1 (10) ◽  
pp. 149-166
Author(s):  
Dmitry V. Gordienko ◽  

The paper examines the interests of Russia, the United States and China in the regions of the world and identifies the priorities of Russia's activities in Europe, Central Asia and the Caucasus, the Asia-Pacific region, the Arctic, Africa, the Middle East and Latin America, their comparative assessment with the interests of the United States and China. An approach to assessing the impact of possible consequences of the activities of the United States and China on the realization of Russia's interests is proposed. This makes it possible to identify the priorities of the policy of the Russian Federation in various regions of the world. The results of the analysis can be used to substantiate recommendations to the military-political leadership of our country. It is concluded that the discrepancy between the interests of the United States and China is important for the implementation of the current economic and military policy of the Russian Federation.


Significance Last week, its partners in the ‘Quad’ grouping -- the United States, Japan and Australia -- agreed to help increase its vaccine manufacturing and exporting capacity. Each of the Quad members is wary of China, which like India is gifting and selling coronavirus jabs around the world. Impacts India’s manufacturing sector will attract more foreign direct investment. Greater cooperation over supply chains will help strengthen India-Australia ties. Indian pharma will in the long term aim to ease dependence on imports of active pharmaceutical ingredients from China.


2017 ◽  
Vol 8 (1) ◽  
pp. 23-31
Author(s):  
Jakub Majkowski

This essay will firstly address the extent of Stalin’s achievements in leading the course for domestic policy of the Soviet Union and its contribution towards maintaining the country’s supremacy in the world, for example the rapid post-war recovery of industry and agriculture, and secondly, the foreign policy including ambiguous relations with Communist governments of countries forming the Eastern Bloc, upkeeping frail alliances and growing antagonism towards western powers, especially the United States of America.   The actions and influence of Stalin’s closest associates in the Communist Party and the effect of Soviet propaganda on the society are also reviewed. This investigation will cover the period from 1945 to 1953. Additionally, other factors such as the impact of post-war worldwide economic situation and attitude of the society of Soviet Union will be discussed.    


Author(s):  
Weiyi Li ◽  

China and the United States share significant differences in social ideology and cultural backgrounds, resulting in many differences in narrative, humanistic expression, communication and target market positioning of films with the similar theme. This essay takes The Captain and Sully as examples. Through analysis and summary, the writer finds that the differences in social ideology and cultural background have an impact on the narrative tactic, target market, the production, and the circulation strategy of films. For example, at the narrative theme level, The Captain is country-centered, while Sully pays more attention to the inner changes of the characters. In terms of production, The Captain pays more attention to the excitement brought to the audience watching the movie, while Sully pays more attention to the movie story itself. In the choice of target market, the target market of The Captain is positioned in China, while Sully positioned in the world. The distinctive choices of plot and theme of the two films reflect the differences in cultures and ideologies of the two countries. The purpose of this essay is to provide film workers with new creative ideas through analysis, and to lead readers to think.


2021 ◽  
Vol 235 ◽  
pp. 03006
Author(s):  
Xiaohui Hu

China’s cross-border e-commerce companies are facing the problem of high logistics cost caused by excessive reliance on road transportation in domestic logistics link. In the long-term development, crossborder e-commerce companies in the United States have adopted the intermodal transportation logistics mode, which can reduced the domestic logistics costs. In order to study the impact of intermodal-transportation logistics mode on the scale of cross-border e-commerce companies, this paper selects the relevant data of Hub Group, the first intermodal marketing company in North America, makes multiple regression analysis, and draws the following conclusion: the intermodal-transportation logistics mode of highway and railway collaborative transportation is conducive to the expansion of cross-border e-commerce business scale.


2019 ◽  
Vol 14 (2) ◽  
pp. 218-242 ◽  
Author(s):  
Laura Gasca Jiménez ◽  
Maira E. Álvarez ◽  
Sylvia Fernández

Abstract This article examines the impact of the anglicizing language policies implemented after the annexation of the U.S. borderlands to the United States on language use by describing the language and translation practices of Spanish-language newspapers published in the U.S. borderlands across different sociohistorical periods from 1808 to 1930. Sixty Hispanic-American newspapers (374 issues) from 1808 to 1980 were selected for analysis. Despite aggressive anglicizing legislation that caused a societal shift of language use from Spanish into English in most borderland states after the annexation, the current study suggests that the newspapers resisted assimilation by adhering to the Spanish language in the creation of original content and in translation.


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