scholarly journals Integrated Reporting – a concept whose time has come

2011 ◽  
Vol 85 (11) ◽  
pp. 535-536 ◽  
Author(s):  
Mervyn E. King
Keyword(s):  
Great Depression ◽  
Balance Sheet ◽  
Financial Statements ◽  
The United States ◽  
Income Taxation ◽  
Integrated Reporting ◽  
The Great Depression ◽  
Income Statement ◽  
History Of ◽  
Global Events

85E JAARGANG NOVEMBER 535 Thema The history of accountancy establishes that changes to reporting standards and practices occurred as a result of global events or crises. It was said that one of the causes of the Great Depression of the 1930s was the value of assets on the basis of mark to market. This type of valuation was consequently abandoned in some jurisdictions, but was retained in others. The great depression also resulted in the implementation of generally accepted standards of accounting in the United States. It also led to stock issues as a leading method of financing expansion. As stockholders, rather than bankers, became the primary audience of financial statements, the income statement began to take centre stage over the balance sheet. Other factors, such as income taxation and cost accounting, shifted the focus to revenue and profit.

Our Daily Bread: ‘Cooperation’, ‘Independence’ and Politics in Mid-1930s Cinema

2016 ◽  
Author(s):  
Brian Neve
Keyword(s):  
United States ◽  
Great Depression ◽  
The United States ◽  
The State ◽  
The Great Depression ◽  
Box Office ◽  
Production History ◽  
History Of ◽  
Cooperative Activity ◽  
The Relationship

This chapter revisits and explores the production history of director King Vidor’s independently made movie, Our Daily Bread (1934), its ideological and aesthetic motifs, and its exhibition and reception in the United States and beyond, not least its apparent failure at the box office. It further considers the relationship between the film and contemporary advocacy of cooperative activity as a response to the Great Depression, notably by the California Cooperative League, Franklin D. Roosevelt’s New Deal, and Upton Sinclair’s End Poverty in California campaign for the state governorship. It also assesses the movie in relation to Vidor’s own cooperative vision through its emphasis on individuals and community as a solution to the Great Depression and the significant absence of the state in this agency.

Conclusion—Where Did We Go Wrong?

2021 ◽  
pp. 527-560
Author(s):  
Mark Lawrence Schrad
Keyword(s):  
United States ◽  
World War Ii ◽  
Great Depression ◽  
The United States ◽  
Political Rights ◽  
World War ◽  
Economic Rights ◽  
The Great Depression ◽  
History Of ◽  
The Masses

Having finished our history of prohibitionism, Chapter 18 asks: Where did our historical understandings go wrong? The chapter begins with the autumn years of Pussyfoot Johnson during the Great Depression, when prohibitionists had been thoroughly discredited. With the rise of Hayekian neoliberalism after World War II in the United States, any infringement on individual economic rights became understood as a necessary infringement on political rights too—which has made it difficult for contemporary historians to understand prohibitionism. In the 1950s and 1960s, Richard Hofstadter and Joseph Gusfield cast prohibition as solely a moral, religious issue, rather than a political or economic one, motivated by equal parts of “Marx, Jefferson and Jesus.” Ultimately, prohibitionism was a transnational normative shift about the inappropriateness of benefiting from addiction and misery of the masses, and an attempt to put the welfare of society ahead of the needs of the state.

Population, Politics, and Unemployment Policy in the Great Depression

2014 ◽  
Vol 38 (1-2) ◽  
pp. 79-87 ◽  
Author(s):  
Miriam Cohen
Keyword(s):  
United States ◽  
Social History ◽  
Great Depression ◽  
Large Scale ◽  
Public Attitudes ◽  
Local Level ◽  
The United States ◽  
The Great Depression ◽  
History Of ◽  
Unemployment Policy

Working out large-scale processes through close attention to local-level analysis remained central to Louise Tilly's approach to social history. An ongoing commitment to agency and strategy undergirded her vision for a global history that made connections between large-scale processes across space, between human agency and structure, and between the past and present. Her vision remains an important influence in my coauthored comparative history of the welfare state in England, France, and the United States. This is illustrated by a discussion of unemployment policies in the three countries at one particular moment of crisis, the Great Depression, concentrating on the United States, where the Depression hit first and hit the hardest. Important differences in demography, the mobilization of ordinary citizens, the responsiveness of state structures to democratic pressure, and public attitudes about the legitimate role of government all affected the history of unemployment policy in each country.

scholarly journals The Smoot-Hawley Tariff Act of the 1930 as the classic example of a near-sided economic policy of the U.S. government during the Great Depression

2021 ◽  
pp. 22-38
Author(s):  
Alexander Vasilyev
Keyword(s):  
United States ◽  
Great Depression ◽  
Tax Reform ◽  
The United States ◽  
Negative Consequences ◽  
Protection Measures ◽  
The Great Depression ◽  
History Of ◽  
The Impact ◽  
The U.S

The object of this research is the antirecession policy of the United States during the Great Depression. The subject of this research The Smoot-Hawley Tariff Act, process of its adoption, and consequences. Special attention is given to the history of increase of tariffs on imported goods. The legislative bill drafted by congressmen R. Smoot and W. Hawley is considered one of the unsuccessful economic reforms in the history of the United States. The tax reform was conceived before the recession and was called to protect local farmers from excess of cheap foreign agricultural products on American markets. However, there was no substantial benefit from the increased tariffs on imports. Most historians find that this measure worsened the position of the lower classes of the population. There is also an opposing opinion that the legislation did not play a serious role in deepening of the recession. The article analyzes the extent of the impact of this legislation in the U.S. during the 1930s. The scientific novelty of this research consists in utilization of the transcripts of addresses of the members of U.S. Congress as the sources for research of the process of passing the legislation, as well as press materials in order to examine opinions on the legislative bill and consequences of increased tariffs. It is established that the adoption of the Smoot-Hawley Tariff Act had negative consequences for the economy, although not as severe as commonly cited. The impact of the new law was not as substantial on the background of the ongoing Great Depression. Passing of the protection measures took place almost simultaneously with other countries, with some countries raising the tariffs before the United States. The tax reform greatly affected the political situation in the United States, playing its role in diminishing the ratings of the President and the Republican Party. 

General-Equilibrium Models in Economic History

1971 ◽  
Vol 31 (1) ◽  
pp. 58-75 ◽  
Author(s):  
Peter Temin
Keyword(s):  
Great Depression ◽  
Economic History ◽  
The United States ◽  
General Interest ◽  
Late Nineteenth Century ◽  
Extensive Literature ◽  
Secondary Material ◽  
The Great Depression ◽  
History Of ◽  
Central Characteristic

In this paper, I will discuss three classic problems in economic history. I label them “classic” because they are problems of general interest that share the central characteristic of classic problems: an extensive literature has not led to general agreement. They are taken from the literature on the history of the United States because of the wealth of data and secondary material on this country's history, but they all have their analogues or reflections in European history. They are the problems of labor scarcity in America, the depression of the 1930's (which Americans call the Great Depression), and the deflation of the late nineteenth century (which the British call the Great Depression).

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. ASTRA AGRO LESTARI Tbk

2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Business Decisions ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Quantitative Descriptive

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.

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