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Journal

1999

Discipline
Institution
Keyword
Publication

Articles 151 - 172 of 172

Full-Text Articles in Business

Development Of American Ship-Accounting Practices To 1900: A Comparative Study Of Three Vessels, Jan Richard Heier Jan 1999

Development Of American Ship-Accounting Practices To 1900: A Comparative Study Of Three Vessels, Jan Richard Heier

Accounting Historians Journal

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 ship-accounting model was developed. The model can be seen in the accounting records of three ships that sailed at …

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Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville Jan 1999

Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville

Accounting Historians Journal

This report presents results of research on the failure of the inflation accounting standard in New Zealand. Presentation of the results in three narratives highlights that any such research is a series of interlocking and overlapping events, and that narrative is a direct and efficient means of communicating both causal and transactional components which contributed towards the outcomes. Isolation of the three narratives was chosen to demonstrate that it is not useful to extol an explanatory or interpretative paradigm for accounting history if it is advocated at the expense of sequential accounts of events.

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Accounting History Call For Papers: Accounting In Crises, Academy Of Accounting Historians Jan 1999

Accounting History Call For Papers: Accounting In Crises, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians Jan 1999

Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Announcement [1999, Vol. 26, No. 2], Academy Of Accounting Historians Jan 1999

Announcement [1999, Vol. 26, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: New AHJ appointments; Academy of Accounting Historians announces the institution of annual prizes for the best manuscripts.

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Book Reviews [1999, Vol. 26, No. 1], Academy Of Accounting Historians Jan 1999

Book Reviews [1999, Vol. 26, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are : Norton M. Bedford, A History of Accountancy at the University of Illinois at Urbana-Champaign, Dale L. Flesher, Accountancy at Ole Miss: A Sesquicentennial Salute; William G. Shenkir and William R. Wilkerson, The University of Virginia's McIntire School of Commerce, The First Seventy-Five Years 1921-1996, Reviewed by Kevin F. Brown; Gary John Previts and Barbara Dubis Merino, A History of Accountancy in the United States: The Cultural Significance of Accounting, 2nd edition, Reviewed by Richard G. Vangermeersch; Robert B. Williams, Accounting for Steam and Cotton: Two Eighteenth Century Case Studies Reviewed by Joann Noe Cross; Xie Shaomin, …

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Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians Jan 1999

Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians Jan 1999

Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Lessons For Policy Makers From The History Of Consumption Taxes, Steve C. Wells, Tonya K. Flesher Jan 1999

Lessons For Policy Makers From The History Of Consumption Taxes, Steve C. Wells, Tonya K. Flesher

Accounting Historians Journal

The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative non-theoretical approach.

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Labor's Changing Responses To Management Rhetorics: A Study Of Accounting-Based Incentive Plans During The First Half Of The 20th Century, Leslie S. Oakes, Mark A. Covaleski, Mark William Dirsmith Jan 1999

Labor's Changing Responses To Management Rhetorics: A Study Of Accounting-Based Incentive Plans During The First Half Of The 20th Century, Leslie S. Oakes, Mark A. Covaleski, Mark William Dirsmith

Accounting Historians Journal

This study compares organized labor's reactions to changing management rhetorics as these rhetorics surrounded accounting-based incentive plans, including profit sharing. Results suggest that labor's perceptions of profit sharing changed dramatically from the 1900-1930 period to post-World War II. The shift, in turn, prompts an exploration of two research questions: (1) how and why did the national labor discourse around the management rhetoric and its emphasis on accounting information change, and (2) how did this change render unions more governable in their support for accounting-based incentive plans?

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Ahj Ad Hoc Reviewers [1999], Academy Of Accounting Historians Jan 1999

Ahj Ad Hoc Reviewers [1999], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Neje Interview With Stew Leonard Jr., Ceo, Stew Leonard's Company Jan 1999

Neje Interview With Stew Leonard Jr., Ceo, Stew Leonard's Company

New England Journal of Entrepreneurship

NEJE interviews Stew Leonard Jr., CEO of Stew Leonard's Company.

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Community Land Trusts: Permanently Affordable, Resident-Controlled Housing, Fred Stocking Jan 1999

Community Land Trusts: Permanently Affordable, Resident-Controlled Housing, Fred Stocking

Maine Policy Review

Since 1997 Maine has enjoyed one of the highest levels of home ownership in the country. As Fred Stocking points out, homeownership contributes to community stability and provides a sense of security to families. Yet not all of Maine families are able to achieve their dream of homeownership. Community Land Trusts (CLTs) represent an attempt to build community and solve an affordable housing problem for Maine’s low-income residents. CLTs are non-profit organizations that require the joint involvement of residents and non-residents in the housing development and management, and resale price restrictions that keep the housing affordable indefinitely. In this article …

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Appreciating The House: Housing As An Investment, Miriam Wasserman Jan 1999

Appreciating The House: Housing As An Investment, Miriam Wasserman

Maine Policy Review

A house is both a provider of services that its occupants consume and a long-lived asset that can fluctuate in value. Although homes offer both consumption and investment benefits, most prospective homebuyers give priority to a house’s consumption aspects. As Miriam Wasserman points out, for many buying a home represents the fulfillment of a lifelong dream. Homes become the stage for daily routines and major life events; they give families a sense of achievement and the hope of a secure future. However, the problem with buying a house is that you can’t buy a small share of it. A house …

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Housing Policies In Maine: A Historical Overview, Frank O’Hara Jan 1999

Housing Policies In Maine: A Historical Overview, Frank O’Hara

Maine Policy Review

Frank O’Hara traces the evolution of Maine’s housing policies from Maine’s settlement after the Revolutionary War to the current era, where concerns about sprawl and the preservation of communities have come to the fore. In doing so, O’Hara points out that the approach to housing has always reflected more than a desire to ensure every person has adequate shelter. Rather, it reflects core values and beliefs about society, our sense of beauty, and our relationship to the environment and one another. O’Hara urges policymakers to keep these broader constructs in mind when addressing Maine’s future housing needs. As history shows, …

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Maine’S Future Housing Needs: An Mpr Interview With David Lakari, David Lakari Jan 1999

Maine’S Future Housing Needs: An Mpr Interview With David Lakari, David Lakari

Maine Policy Review

Since 1994, David Lakari has been director and chair of the Maine State Housing Authority. The Maine State Housing Authority is an independent state agency and a $1.5 billion financial institution. Its mission is to help Maine’s low- and moderate-income citizens obtain and maintain decent, safe, and affordable housing and services suitable to their needs. In this interview, Lakari focuses on his concerns for the future, in particular, the need to find suitable housing options for one of Maine’s fastest-growing demographic groups—the middle-income elderly. While Maine has been doing a good job of building the capacity to house its wealthy …

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Ten Years Of Affordable Housing Policy: Is Maine Making Progress-- A Symposium, Elizabeth H. Mitchell, Dennis P. King, James B. Hatch, Jay Hardy Jan 1999

Ten Years Of Affordable Housing Policy: Is Maine Making Progress-- A Symposium, Elizabeth H. Mitchell, Dennis P. King, James B. Hatch, Jay Hardy

Maine Policy Review

In December 1987 Governor McKernan appointed a 30-member, statewide task force to address the issue of affordable housing in Maine. The task force was charged with investigating the quality and cost of affordable housing for lower- and middle-income families, and recommending a set of actions to improve the quality of existing housing as well as to increase the supply of housing. In September 1998 the Task Force issued a report that prescribed a number of local and regional—as well as private and public—solutions to the problem of affordable housing. More than ten years later Maine housing advocates note that the …

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The Exchange Rate Mechanism And The Ruble Devaluation Of 1998, Philip Porter Jan 1999

The Exchange Rate Mechanism And The Ruble Devaluation Of 1998, Philip Porter

University Avenue Undergraduate Journal of Economics

I will first examine what I see as the common sense fundamentals of the exchange rate mechanism, noting as I go, the relationship with the current Russian crisis. In my examination, I will take the simplest approach, assuming free trade, unrestricted capital movements and negligible transaction costs. Concluding, I will delve into the quagmire of the Russian situation.

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A Challenge For The Next Decade: Preserving Affordable Rental Housing, Laura Burns Jan 1999

A Challenge For The Next Decade: Preserving Affordable Rental Housing, Laura Burns

Maine Policy Review

Many of Maine’s low-income families and elderly residents have been able to secure affordable housing with help from a Section 8 certificate, which allows residents to pay no more than 30 percent of their income toward rent and ensures the federal government will make up the difference. Over the years, much of the development of Section 8 housing projects has been assisted by financial incentives and agreements between private and non-profit owners and the federal government. Yet recent changes in federal legislation remove many of these incentives and the agreements that go with them. As a result, some of Maine’s …

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The Importance Of Moderately Priced Rental Housing To Continued Economic Growth (Or, Portland’S Rental Housing Plight), Erin Maclean Jan 1999

The Importance Of Moderately Priced Rental Housing To Continued Economic Growth (Or, Portland’S Rental Housing Plight), Erin Maclean

Maine Policy Review

Currently, the Greater Portland, Maine area is experiencing a significant shortage in both subsidized rental housing and moderately priced, market-rate rental housing. According to Erin MacLean, the problem is that even with heightened demand, historically low interest rates, and historically high rents, developers are finding that new, market-rate housing is too expensive to build in Portland. The lack of moderately priced housing has affected local business owners as well, who report they are finding it difficult to hire workers in the $8 to $15 range. Their efforts to recruit and retain workers place an upward pressure on wages, which can …

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Funding Maine’S Mortgage Market (Or, Who Sets Mortgage Rates, Anyway?), Chris Pinkham Jan 1999

Funding Maine’S Mortgage Market (Or, Who Sets Mortgage Rates, Anyway?), Chris Pinkham

Maine Policy Review

Some have argued that the state of Maine sits in a far away corner of the nation’s transportation system, and others feel that map makers have slighted our state in terms of its northern and eastern boundaries to accommodate large, flat maps of the country. Maine’s mortgage market may well be the opposite situation as both rates and a bank’s funding sources are not uniquely positioned as transportation or cartography may be. Rather, the mortgage business is part of a complex web of international markets that, for all practical purposes, has taken rate-setting away from Maine lenders and provided Maine …

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Job Resources On The World Wide Web, Brad Jones Jan 1999

Job Resources On The World Wide Web, Brad Jones

The Corinthian

'.J'he World Wide Web is an abundant source of job-related information. The Web helps users overcome many of the difficulties associated with more conventional methods of communication and allows employees, recruiters, and applicants to exchange information easily and ·quickly. The number of employment-related sites is growing, and many sites offer services that link applicants to position vacancies across the world. General employment advice and information can also be accessed online. Career sites offer advice on the job search process, networking, and many other job-related topics.

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