THE EVOLUTION OF ACCOUNTING FOR CORPORATE TREASURY STOCK IN THE UNITED STATES

1978 ◽  
Vol 5 (1) ◽  
pp. 1-7
Author(s):  
Norlin G. Rueschhoff
Keyword(s):  
United States ◽  
The United States ◽  
Internal Revenue ◽  
Net Equity ◽  
The Many

Is treasury stock an asset or a reduction of net equity? This study is concerned with the process of accounting for treasury stock from as early as 1720 to date. It illustrates the many methods which have been used to create funds by the purchase and sale of treasury stocks and concludes with a consideration of the effects of the Internal Revenue Act of 1934 and the Security Exchange Act of 1934 on the treatment of treasury stock.

Applying the Devil's Works in a Holy Cause: Working-Class Popular Culture and the Salvation Army in the United States, 1879-1900

1997 ◽  
Vol 7 (2) ◽  
pp. 195-223
Author(s):  
Lillian Taiz
Keyword(s):  
United States ◽  
New York ◽  
New York City ◽  
Popular Culture ◽  
York City ◽  
The United States ◽  
Salvation Army ◽  
Public Meeting ◽  
The Many ◽  
Sunday Evening

Forty-eight hours after they landed in New York City in 1880, a small contingent of the Salvation Army held their first public meeting at the infamous Harry Hill's Variety Theater. The enterprising Hill, alerted to the group's arrival from Britain by newspaper reports, contacted their leader, Commissioner George Scott Railton, and offered to pay the group to “do a turn” for “an hour or two on … Sunday evening.” In nineteenth-century New York City, Harry Hill's was one of the best known concert saloons, and reformers considered him “among the disreputable classes” of that city. His saloon, they said, was “nothing more than one of the many gates to hell.”

scholarly journals Challenges in Bridge Health Monitoring: A Review

Sensors ◽  
2021 ◽  
Vol 21 (13) ◽  
pp. 4336
Author(s):  
Piervincenzo Rizzo ◽  
Alireza Enshaeian
Keyword(s):  
United States ◽  
Health Monitoring ◽  
Highway Bridges ◽  
The United States ◽  
Anomalous Behavior ◽  
Existing Structures ◽  
Bridge Health Monitoring ◽  
Using Data ◽  
The Many ◽  
Major Factors

Bridge health monitoring is increasingly relevant for the maintenance of existing structures or new structures with innovative concepts that require validation of design predictions. In the United States there are more than 600,000 highway bridges. Nearly half of them (46.4%) are rated as fair while about 1 out of 13 (7.6%) is rated in poor condition. As such, the United States is one of those countries in which bridge health monitoring systems are installed in order to complement conventional periodic nondestructive inspections. This paper reviews the challenges associated with bridge health monitoring related to the detection of specific bridge characteristics that may be indicators of anomalous behavior. The methods used to detect loss of stiffness, time-dependent and temperature-dependent deformations, fatigue, corrosion, and scour are discussed. Owing to the extent of the existing scientific literature, this review focuses on systems installed in U.S. bridges over the last 20 years. These are all major factors that contribute to long-term degradation of bridges. Issues related to wireless sensor drifts are discussed as well. The scope of the paper is to help newcomers, practitioners, and researchers at navigating the many methodologies that have been proposed and developed in order to identify damage using data collected from sensors installed in real structures.

John Leighton Stuart and U.S.-Chinese Communist Rapprochement in 1949: Was There Another “Lost Chance in China”?

1982 ◽  
Vol 89 ◽  
pp. 74-96 ◽  
Author(s):  
Yu-ming Shaw
Keyword(s):  
United States ◽  
Cold War ◽  
The United States ◽  
Mao Zedong ◽  
Working Relationship ◽  
Republic Of China ◽  
The Many ◽  
The One ◽  
June July ◽  
The Cold War

Reverend John Leighton Stuart (1876–1962) served as U.S. ambassador to China from July 1946 until August 1949. In the many discussions of his ambassadorship the one diplomatic mission that has aroused the most speculation and debate was his abortive trip to Beijing, contemplated in June–July 1949, to meet with Mao Zedong and Zhou Enlai. Some students of Sino-American relations have claimed that had this trip been made the misunderstanding and subsequent hostility between the United States and the People's Republic of China in the post-1949 period could have been avoided; therefore, the unmaking of this trip constituted another “lost chance in China” in establishing a working relationship between the two countries. But others have thought that given the realities of the Cold War in 1949 and the internal political constraints existing in each country, no substantial result could have been gained from such a trip. Therefore, the thesis of a “lost chance in China” was more an unfounded speculation than a credible affirmation.

The U.S. Health Delivery System: Inefficient and Unfair to Children

1997 ◽  
Vol 23 (2-3) ◽  
pp. 319-337
Author(s):  
Loretta M. Kopelman ◽  
Michael G. Palumbo
Keyword(s):  
United States ◽  
Health Care ◽  
Universal Access ◽  
The United States ◽  
Industrialized Countries ◽  
Health Care Resources ◽  
Health Delivery ◽  
Hip Replacements ◽  
The Many ◽  
Older Citizens

What proportion of health care resources should go to programs likely to benefit older citizens, such as treatments for Alzheimer’s disease and hip replacements, and what share should be given to programs likely to benefit the young, such as prenatal and neonatal care? What portion should go to rare but severe diseases that plague the few, or to common, easily correctable illnesses that afflict the many? What percentage of funds should go to research, rehabilitation or to intensive care? Many nations have made such hard choices about how to use their limited funds for health care by explicitly setting priorities based on their social commitments. In the United States, however, allocation of health care resources has largely been left to personal choice and market forces. Although the United States spends around 14% of its gross national product (GNP) on health care, the United States and South Africa are the only two industrialized countries that fail to provide citizens with universal access.

End-of-Life Care behind Bars

2002 ◽  
Vol 10 (3) ◽  
pp. 233-241 ◽  
Author(s):  
Phyllis B. Taylor
Keyword(s):  
United States ◽  
End Of Life ◽  
End Of Life Care ◽  
The United States ◽  
Chronic Illnesses ◽  
Direct Result ◽  
Life Care ◽  
Prison Health ◽  
The Many ◽  
Changing Demographics

More people than ever before are being incarcerated in the United States. Many inmates are infected with HIV and hepatitis C. Sentences are increasing in length. Prison health care is now having to cope with the many chronic illnesses associated with an ill and aging population. The growth of end-of-life care programs in corrections in the United States is a direct result of the changing demographics of inmates. This article examines the need for end-of-life care behind bars and discusses selected hospice programs.

The United States Internal Revenue Laws, Annotated

1899 ◽  
Vol 47 (3) ◽  
pp. 197
Author(s):  
C. H. H. ◽  
Mark Ash ◽  
William Ash
Keyword(s):  
United States ◽  
The United States ◽  
Internal Revenue

Response to James Lebovic's review of Why Intelligence Fails: Lessons from the Iranian Revolution and the Iraq War

2010 ◽  
Vol 8 (4) ◽  
pp. 1169-1170 ◽  
Author(s):  
Robert Jervis
Keyword(s):  
United States ◽  
Cold War ◽  
Great Britain ◽  
Iraq War ◽  
The United States ◽  
Foreign Policy Analysis ◽  
History Of ◽  
Bright Side ◽  
The Many ◽  
The Cold War

Among the many issues raised by James Lebovic's perceptive review are two that strike me as crucial: the relationships between intelligence and social science and those between intelligence and policymaking. The first itself has two parts, one being how scholars can study intelligence. Both access and methods are difficult. For years, diplomatic historians referred to intelligence as the “hidden dimension” of their subject. Now it is much more open, and Great Britain, generally more secretive than the United States, has just issued the authorized history of MI5 (see Christopher Andrew, Defend the Realm: The Authorized History of MI5, 2009). Since the end of the Cold War, the CIA has released extensive, if incomplete, records, and the bright side (for us) of intelligence failures is that they lead to the release of treasure troves of documents, which can often be supplemented by memoirs and interviews. But even more than in other aspects of foreign policy analysis, we are stuck with evidence that is fragmentary. In this way, we resemble scholars of ancient societies, who forever lament the loss of most of the material they want to study.

Acculturation and Physical Activity Among Latinos

2016 ◽  
Author(s):  
Ana F. Abraído-Lanza ◽  
Karen R. Flórez ◽  
Rachel C. Shelton
Keyword(s):  
Physical Activity ◽  
United States ◽  
Social Networks ◽  
Socioeconomic Position ◽  
Health Benefits ◽  
The United States ◽  
Social Contexts ◽  
Research Designs ◽  
Different Types ◽  
The Many

Despite the many health benefits of physical activity (PA), the majority of Latinos do not meet recommended levels of PA. This chapter provides an overview of research on acculturation and PA among adult Latinos in the United States. It identifies gaps in knowledge concerning the association between acculturation and different types of PA, the joint effects of socioeconomic position and acculturation on PA, and research on gender. It suggests several areas for further research related to acculturation and PA, including an exploration of norms, social networks, and broader social contexts. It concludes that although the bulk of evidence indicates that greater acculturation is associated with increased PA, more complex research designs and greater methodological and conceptual rigor are needed to move forward research in this area.

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