A Comparative Study on the Recent Strengthening tendency of Export Control System in the U.S. and China - focused on the U.S. Export Control Reform Act and the China Export Control Act -

2021 ◽  
Vol 25 (3) ◽  
pp. 23-52
Author(s):  
Dong Jun CHOI
1999 ◽  
Vol 26 (1) ◽  
pp. 27-51
Author(s):  
Jan Richard Heier

Accounting has always been utilitarian in nature. It adapts to the changes in the business environment by meeting the need for new types of information. The change in waterborne transportation in the U.S. during the 19th century provides an example of such an environmental change that led to a need for accounting adaptation. With the advent of the steamboat, old accounting methods were modified and new ones created to meet the changes in the business environment. In the process, a standardized ships-accounting model was developed. The model can be seen in the accounting records of three ships that sailed at the beginning of the 20th century.


1990 ◽  
Vol 26 (2) ◽  
pp. 8-12 ◽  
Author(s):  
Wolf Reitsperger ◽  
Shirley Daniel ◽  
Abdel El-Shaieb
Keyword(s):  

Sign in / Sign up

Export Citation Format

Share Document