THE DELAWARE AND HUDSON CANAL COMPANY: FORMING, FINANCING, AND REPORTING ON AN EARLY 19TH CENTURY CORPORATION

2014 ◽  
Vol 41 (2) ◽  
pp. 111-151 ◽  
Author(s):  
Sally M. Schultz ◽  
Joan Hollister

This paper examines the case of the Delaware and Hudson Canal Company, chartered in 1823, to gain perspective on how a 19th century corporation obtained financing, communicated with shareholders, and sparked technological innovations in the years before the ascendance of railroads in America. Helping to expand the accounting history literature on canals, we examine the annual reports issued during the firm's first decade of existence. Despite early problems, management continually cast an optimistic view of the company's future in these reports. And, after initially increasing the amount of financial and other information disclosed, the annual reports subsequently became less forthcoming and transparent.

2019 ◽  
Vol 41 (1) ◽  
pp. 57-77
Author(s):  
Anna Di Toro

The main contribution of Bičurin in the field of Chinese language, the Kitajskaja grammatika (1835), is still quite understudied, even though it represents the first grammar of Chinese written in Russian. Through a rapid overview of some of the early grammars of Chinese written by European authors and the analysis of some sections of the book, in which the Russian sinologist expounds the mechanism of Chinese, the paper dwells on the original ideas on this language developed by the Russian sinologist, inspired both by European and Chinese grammatical traditions. A particular attention is devoted to Bičurin’s concept of “mental modification”, related to the linguistic ideas discussed in Europe in the early 19th century.


2020 ◽  
Vol 2020 (01) ◽  
pp. 107-120
Author(s):  
Mikhail Belousov ◽  
Alexander Belousov

2019 ◽  
Vol 73 (4) ◽  
pp. 607-627 ◽  
Author(s):  
Roel Meijer

This article argues that the current crisis of relations between states and citizens in the Arab Middle East cannot just be traced to the rise of postcolonial authoritarian regimes but further back, to the rise of the modern state in the early 19th century. The development of modern citizenship regimes has not empowered citizens, it has instead led to a more passive mode of citizenship. After a historical discussion of the various ruling bargains in modern regional history, the article concludes with a discussion of ongoing protests demanding more active citizenship regimes.


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