scholarly journals Introduction

2021 ◽  
Vol 22 (3) ◽  
Author(s):  
Yariv Brauner

It is a great honor for me to edit this issue of the Florida Tax Review in honor of not only one of the greatest educators I have known but also the best human being I have known. I could never reciprocate all that Mike Friel has done for me and my career, and I am sure that his many students and friends share this sentiment. I apologize in advance for my shortage in words, yet I know that Mike will always appreciate academic contributions such as those included in this issue by his students and friends, all of which are original and discuss cutting-edge issues related to tax policy that the world faces at present. I am quite sure Mike will prefer this over lengthy praises, which he greatly deserves. This issue includes three parts. All three include works exposing different perspectives on the universal struggle of Nation States with the economic and market realities of the twenty-first century when they come to form their tax policies. The first part focuses on the United States, whose international tax regime was dramatically reformed in 2017 with an unprecedented lack of guidance. The 2017 Tax Cut and Jobs Act (TCJA) introduced a potpourri of reforms that struggle to reflect a single coherent set of policy goals. Some of the changes represented dramatic policy volte-face, while others implemented long acknowledged contingency plans that had been discussed and analyzed before. Some seem to reflect international developments, conforming to what may be the new international consensus, while others clearly go against such trends.

2021 ◽  
Vol 9 (3) ◽  
pp. 235-245
Author(s):  
AbdulHafiz Henry James AbdulHafiz ◽  
Talal Alsaif

This study looks at the economic, political, environmental, cultural, technological, legal, and ethical macro-environmental forces which impact globalization Pre-2018.  Key events are examined as indicators of the state of globalization around the world.  The examination of globalization centers on these key events in the United States and Saudi Arabia.  The issues that rose out these events are used to interpret whether the state of globalization is influenced.  The issues of economic class, unemployment, CEO compensation, The Kyoto Protocol, the rise of social media, and Saudi Arabia’s joining the WTO are examined based on their influence on the state of globalization.  The study concludes that convergence of cultures, based on nation-states’ responses to the arbitrage of information in the areas of economies, politics, environment, law, culture, and ethics has is a real influence on the state of globalization.  The negative or positive effects of globalization are irrelevant in comparison to the actions taking by nation-states in response to key events.


2020 ◽  
pp. 142-163
Author(s):  
Robert I. Rotberg

Solving Africa’s central concerns of the mid-twenty-first century—how to grow economically as its population surges and how to create more and more jobs for its burgeoning labor force—relies on China. Likewise, enabling Africa to improve its human security and human welfare in most of its component nations depends on China. Third, strengthening Africa’s infrastructural architecture depends mostly on China. Without steady domestic Chinese economic growth and the behemoth’s consequent continued need for primary resources derived from Africa, however, prospects for many of the latter continent’s nation-states are, at best, problematic. Chinese demand drives African prosperity, raises world prices for primary products, and has made it possible for a number of the polities of Africa to accumulate wealth, to uplift their peoples, and to begin to play larger roles on the world’s stage. In this decade, and later, Africa and China are bound together synergistically in ways that cannot readily be replaced by trade, aid, or attention from the United States, India, Russia, Brazil, or Europe.


1969 ◽  
Vol 15 (4) ◽  
Author(s):  
Andrew S Klein ◽  
Mrunal S Chapekar

9 August 2007, the US Congress established the Technology Innovation Program (TIP) through the America COMPETES Act, a comprehensive strategy to keep the United States, the most innovative nation in the world, competitive by strengthening scientific education and research, improving technological enterprise, attracting the world's best and brightest workers, and providing twenty-first century job training. The new program, TIP, is located at the National Institute of Standards and Technology (NIST) in Gaithersburg, MD (www.nist.gov\tip).


2020 ◽  
pp. 1-5
Author(s):  
John Bellamy Foster

In the twenty-first century, all signs are pointing to another period of hegemonic struggle over the world economy, this time between the United States and China, although complicated in this case by the unique, indeterminate aspects of the post-revolutionary Chinese social formation, which is neither entirely capitalist nor entirely socialist.


Author(s):  
Deepak Nayyar

This chapter analyses the striking changes in the geographical distribution of manufacturing production amongst countries and across continents since 1750, a period that spans more than two-and-a-half centuries, which could be described as the movement of industrial hubs in the world economy over time. Until around 1820, world manufacturing production was concentrated in China and India. The Industrial Revolution, followed by the advent of colonialism, led to deindustrialization in Asia and, by 1880, Britain became the world industrial hub that extended to northwestern Europe. The United States surpassed Britain in 1900, and was the dominant industrial hub in the world until 2000. During 1950 to 2000, the relative, though not absolute, importance of Western Europe diminished, and Japan emerged as a significant industrial hub, while the other new industrial hub, the USSR and Eastern Europe, was short lived. The early twenty-first century, 2000–2017, witnessed a rapid decline of the United States, Western Europe, and Japan as industrial hubs, to be replaced largely by Asia, particularly China. This process of shifting hubs, associated with industrialization in some countries and deindustrialization in other countries in the past, might be associated with premature deindustrialization in yet other countries in the future.


Author(s):  
Eugenia Tarzibachi

Abstract The introduction of commercialized disposable pads and tampons during the twentieth century changed the experience of the menstrual body in many (but not all) countries of the world. From a Latin-American perspective, this new way to menstruate was also understood to be a sign of modernization. In this chapter, Tarzibachi describes and analyzes how the dissemination and proliferation of disposable pads and tampons have unfolded first in the United States and later in Latin America, with a particular focus on Argentina. She pays particular attention to how the Femcare industry shaped the meanings of the menstrual body through discourses circulated in advertisements and educational materials. Tarzibachi explores how the contemporary meanings of menstruation are contested globally, as the traditional Femcare industry shifts its rhetoric in response to challenges from new menstrual management technologies, new forms of menstrual activism, and the increasing visibility of menstruation in mainstream culture.


Author(s):  
Clint Randles

The proliferation of the use of new media and creativities are expanding the ways that humans engage creatively with music in the twenty-first century. As teachers and researchers, our methods of assessing these creativities need to expand as well. In this chapter the author points to some of the ways that music education has traditionally conceived of both creativity and the measurement of compositional activity in the classroom. However, it should be clear that formative, summative, feedback, diagnostic, and evaluative assessment are all necessary and vital to understanding and justifying the place of composition learning in music education, and that we as a profession have not done an adequate job of it in the past. Some countries, such as the United Kingdom, Finland, and Australia, have done a better job of creating curricular space for composition than the United States. The rest of the world can learn from these successes.


Author(s):  
Diana L. Eck ◽  
Brendan Randall

The United States is among the most religiously diverse countries in the world. Although such diversity is not a new phenomenon, its degree and visibility have increased dramatically in the past fifty years, reigniting the debate over a fundamental civic question: What is the common identity that binds us together? How we respond to religious diversity in the context of education has enormous implications for our democratic society. To the extent that previous frameworks such as exclusion or assimilation ever were desirable or effective, they no longer are. Increased religious diversity is an established fact and growing trend. The United States needs a more inclusive and robust civic framework for religious diversity in the twenty-first century—pluralism—and this framework should be an essential component of civic education.


2021 ◽  
pp. 125-130
Author(s):  
Jennifer Ratner-Rosenhagen

‘Epilogue’ traces the turn-of-the-twenty-first century interest in globalization and its implication for addressing intellectual problems in the United States. The perils and possibilities of globalization for American life vexed thinkers on how globalization intensified nationalism around the world. Globalization was a new framework and scale for long-standing and familiar ways of thinking about the boundaries of moral communities. It also refashioned identities in the face of a diverse world and uncertain future.


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