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Articles 1 - 30 of 154
Full-Text Articles in Entire DC Network
Editor's Note, Robert L. Moxley
Editor's Note, Robert L. Moxley
Journal of Rural Social Sciences
No abstract provided.
Farm Structure And Use Of The Conservation Reserve Program Of The 1985 Farm Bill, Joseph N. Kairumba, Gerald C. Wheelock
Farm Structure And Use Of The Conservation Reserve Program Of The 1985 Farm Bill, Joseph N. Kairumba, Gerald C. Wheelock
Journal of Rural Social Sciences
Within the conservation and production objectives that form the current Farm Bill, there are a range of options that encourage uniquely tailored farm plans for each farm and landowner (LO) situation. In this attempt to predict use of one option, the Conservation Reserve Program (CRP), three broad sets of farm structure variables were employed. These were farming scale, planning horizon, and farm specialization. A two-stage systematic sample of 437 farm parcels from county ASCS lists resulted in 187 land owner interviews for discriminant analysis. Participation in CRP was most discriminated by two farm size variables--crop acres and gross farm income. …
The Adaptations Of Farmers In An Era Of Declining Groundwater Supplies, Don E. Albrecht
The Adaptations Of Farmers In An Era Of Declining Groundwater Supplies, Don E. Albrecht
Journal of Rural Social Sciences
In recent years it has become increasingly apparent that modem agricultural practices are resulting in a wide array of environmental problems, and in particular resource depletion problems. As of yet, however, there has been a relative lack of research on the adaptations made by farmers when faced with the depletion of an important resource. This paper helps address this void by exploring the adaptations of farmers (N = 700) in the Texas High Plains to the depletion of their primary source of irrigation water--the Ogallala Aquifer. It was found that the proportion of farm operators who had adopted each of …
Acknowledgements, Robert L. Moxley
Acknowledgements, Robert L. Moxley
Journal of Rural Social Sciences
No abstract provided.
Institutions Under Influence: The Case Of Knowledge Stratification Within The U.S. Land Grant System, Rosalind P. Harris
Institutions Under Influence: The Case Of Knowledge Stratification Within The U.S. Land Grant System, Rosalind P. Harris
Journal of Rural Social Sciences
The U.S. land grant system is notably stratified in its distribution of knowledge and power. In the upper strata are historically white land grant (HWLG) institutions often referred to as "1862 Institutions," which command power and resources from their historic ability to produce the agricultural and scientific knowledge supportive of state and national economic development goals. In the lower strata are historically black land grant (HBLG) institutions often called "1890 institutions." They struggle against the historical conditioning that has, until recently, restricted their efforts in producing knowledge to the manual applications and teaching of farming. This article examines how historical …
Obstacles And Opportunities: Funding Research At The 1890 Land Grant Institutions, Alton Thompson
Obstacles And Opportunities: Funding Research At The 1890 Land Grant Institutions, Alton Thompson
Journal of Rural Social Sciences
Similar to other university faculties, faculty members at 1890 land grant institutions are expected to support their research programs with grants from sources outside their institutions. Although the expectation of securing grants has not received the public attention that the "publish or perish" dictum has, faculty at the 1890 institutions seeking promotion and tenure must increasingly demonstrate that they can procure grant funds. Numerous inhibitive factors, however, tend to attenuate the success of 1890 faculty in obtaining research grant funding and in implementing such research projects. In this study, three key factors are examined: political, research infrastructure, and faculty initiative. …
Human Resources In The South: Rural Sociology In The 1990s, Peggy J. Ross
Human Resources In The South: Rural Sociology In The 1990s, Peggy J. Ross
Journal of Rural Social Sciences
This article focuses on the problem of human resources in the South during the 1980s. The author contends that the problem is especially critical in the rural South, where the impacts of widespread rural economic stress in the eighties contributed to further underdevelopment of already limited human resources. Educationally, the South not only lags other regions, but the rural South lags the urban South. Furthermore, a wide gap exists in the educational attainment of southern rural blacks and whites. It is argued that the development of an adequate human resources base in the rural South begins with building initiative and …
1890 Institutions' Extension Program And Rural Development, Adell Brown Jr.
1890 Institutions' Extension Program And Rural Development, Adell Brown Jr.
Journal of Rural Social Sciences
The black land-grant colleges' contributions to developing the rural South are traced back before they were added to the land-grant system by the passage of the Morrill Act of 1890. The 1890 Extension target clientele are small farmers and limited resource persons who were not being reached by the conventional delivery system. Before 1972, the 1890 institutions primarily assisted the 1862 universities to serve black farmers and provide training and housing for black specialists and agents. In 1972, the passage of USDA Appropriation Act, under 3(d) section of the Smith-Lever Act, provided funds for the 1890 institutions to fulfill the …
The Decline Of Black Farmers And Strategies For Survival, Robert Zabawa, Arthur Siaway, Ntam Baharanyi
The Decline Of Black Farmers And Strategies For Survival, Robert Zabawa, Arthur Siaway, Ntam Baharanyi
Journal of Rural Social Sciences
By most accounts, black farmers in the United States are categorized as either limited resource or subsistence producers given an historic lack of access to credit, mechanical, and land resources. Additionally, advanced age and limited education have placed black farmers on the "endangered" list. Given these constraints to financial and human capital, black farmers have adopted survival strategies in an attempt to maintain their farms. Results presented here from research conducted in the Black Belt region of Alabama indicate that there is a high degree of participation in the off-farm workforce and reliance on off-farm income for black farm family …
The 1890 Land-Grant Universities, Robert L. Moxley
The 1890 Land-Grant Universities, Robert L. Moxley
Journal of Rural Social Sciences
No abstract provided.
Some Empirical Evidence On The Impact Of The Aicpa’S Mandatory Continuing Education Requirements, Franklin J. Plewa, Richard F. Boes, G. Michael Ransom, Ronald D. Balsley
Some Empirical Evidence On The Impact Of The Aicpa’S Mandatory Continuing Education Requirements, Franklin J. Plewa, Richard F. Boes, G. Michael Ransom, Ronald D. Balsley
Woman C.P.A.
No abstract provided.
Continuing Professional Education For Cpas Not In Public Practice: Effect On The Profession, Kathleen E. Sinning, Hans J. Dykxhoorn
Continuing Professional Education For Cpas Not In Public Practice: Effect On The Profession, Kathleen E. Sinning, Hans J. Dykxhoorn
Woman C.P.A.
No abstract provided.
Improving Professional Quality Aicpa: Three Proposals, Penne Ainsworth
Improving Professional Quality Aicpa: Three Proposals, Penne Ainsworth
Woman C.P.A.
No abstract provided.
Recent Changes In The Aicpa Code: What They Mean For Cpas And Clients, S. Douglas Beets, Dale R. Martin
Recent Changes In The Aicpa Code: What They Mean For Cpas And Clients, S. Douglas Beets, Dale R. Martin
Woman C.P.A.
No abstract provided.
Book Review, Mary S. Hoover
Tax Notes: Handling Irs Audits, Greta P. Hicks
History Workshop A Success, Academy Of Accounting Historians
History Workshop A Success, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians.Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990; Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990, Ashton C. Bishop
Accounting Historians Notebook
No abstract provided.
Report To Trustees, Key Members, And Officers Meeting; Toronto Meeting -- August 1990, Lee D. (Lee David) Parker
Report To Trustees, Key Members, And Officers Meeting; Toronto Meeting -- August 1990, Lee D. (Lee David) Parker
Accounting Historians Notebook
No abstract provided.
Celebration Of Four Score Years, Academy Of Accounting Historians
Celebration Of Four Score Years, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy of Accounting Historians hosted a reception on Wednesday, August 8, 1990, to celebrate Dr. Paul Garner's 80th birthday and to recognize Paul's many contributions to accounting history. On page 24, the top photo is S. Paul Garner, the bottom left photo is S. Paul Garner and Barbara Merino, the bottom right photo is S. Paul Garner shaking hands with Eugene Bryson, as his mother looks on. On page 25 the top right photo is, left to right, S. Paul Garner, Kenneth Most, and Richard Brief, the top right photo is S. Paul Garner and Gene Flegm, the middle …
Committee Reports, August 1990, Academy Of Accounting Historians
Committee Reports, August 1990, Academy Of Accounting Historians
Accounting Historians Notebook
The following committee reports were submitted at the meeting of the officers and trustees and the annual business meeting of The Academy in Toronto, Canada on August 8-9, 1990. In some cases, the reports have been summarized. Language : eng
Accounting Historians Notebook, 1990, Vol. 13, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook, 1990, Vol. 13, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Taxation Theory As An Object Of Popular Wartime Comedy In 1779, J. R. Mace
Taxation Theory As An Object Of Popular Wartime Comedy In 1779, J. R. Mace
Accounting Historians Notebook
The following extract is taken from Act 2, Scene 2, as edited to allow for the "Charles" and the "Moses" of the original text to be replaced by George III and Lord North respectively. It is concerned with raising money to pay for the deployment of additional troops in the North American War and requires no further comment. Politics is the art of the possible, and the reader can be left to draw his own conclusions as to the longevity (and continuing obscurity) of the concepts of equity in the context of tax systems, and as to the true origins …
In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians
In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians
Accounting Historians Notebook
With regret, we report the death on February 22, 1990, of Dr. Edward Peragallo, professor emeritus of accounting and economics at Holy Cross College. Dr. Peragallo was 81 years old.
History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians
History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Bond Refunding In Postbellum New Orleans: The Premium Bond Plan, Joseph R. Razek, Ramasamy Odaiyappa
Bond Refunding In Postbellum New Orleans: The Premium Bond Plan, Joseph R. Razek, Ramasamy Odaiyappa
Accounting Historians Notebook
The plan put forth by the City's Administrator of Finance, Mr. D.H. Adler, was known as the "Premium Bond Plan" and was designed to liquidate the City's bonded indebtedness over a 50-year period. Under this plan, which was adopted by the City Council on May 25, 1875 (New Orleans City Ordinance 3130) and ratified by the Louisiana Legislature on March 6, 1876 (La. Laws 1876, Act 31), existing bonds, whose coupon rates averaged 7.5% (Phillips, p. 5), would be converted into 5% Premium Bonds : redeemable from one to fifty years in the future. One million bonds, of $20 denomination, …
Vol. 10, No. 4 (1990), Jan H. Robertson
Vol. 10, No. 4 (1990), Jan H. Robertson
Faulkner Newsletter and Yoknapatawpha Review
No abstract provided.
President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino
President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino
Accounting Historians Notebook
No abstract provided.
Early Years Of Taxation In America, Judith E. Watanabe
Early Years Of Taxation In America, Judith E. Watanabe
Accounting Historians Notebook
This paper emphasizes taxation in America prior to the ratification of the Sixteenth Amendment to the Constitution in 1913. In order to understand the development of early taxation in America, it is important to examine some basic philosophies of public finance and taxation.