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An Exploratory Investigation of Socio-Economic Phenomena that May Influence Accounting Differences in Three Diverse Countries

Description: This dissertation attempts to provide an exploratory structure to respond to, and tries to resolve, an existing void in international accounting research. The void is a lack of coherently structured, nation-specific, descriptive research to investigate socio-economic phenomena which may influence financial accounting. This dissertation's salient features include a political economy theory, an exploratory, sociological method, and a case study format. The political economy of accounting, introduced by Tinker [1980] and refined by Cooper and Sherer [1984], emphasizes a persuasive social relations dimension. This theory motivates selection of three countries (the United States, France, and Japan) that appear to have divergent socio-cultural environments. An exploratory and analytical approach of modified (enlarged) exogenism, developed by Smith [1973, 1976] and adapted to accounting by McKinnon [1986], provides an analytic structure for this exploratory investigation. Modified exogenism focuses upon an open, dynamic social system (the process of financial accounting), and provides analysis reflecting four major areas (the environment, intrusive events, intra-system activity, and trans-system activity). After examining the nation-specific financial accounting (socio-economic) structures for each country, an analysis of selected financial disclosures attempts to gain a better understanding of how socio-economic factors have influenced the development of financial accounting. My primary objective is to attempt to provide some insight about ,how diverse socio-political factors have impacted the development of financial accounting in three countries. Library research of nation-specific literature attempts to extract a relatively accurate picture of social, political, and economic institutions and policies, and relates such findings to financial accounting processes for each nation. This dissertation attempts to provide a necessary foundation for future theoretical international accounting harmonization studies.
Date: August 1989
Creator: Hudack, Lawrence R. (Lawrence Ralph)
Partner: UNT Libraries
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The EU-South Korea Free Trade Agreement and Its Implications for the United States

Description: This report is designed to shed some light on the KOREU FTA for Congress.4 It briefly reviews EU-South Korean economic ties and the respective EU and South Korean objectives regarding the KOREU FTA. It then discusses the KOREU FTA in general and examines some of its major provisions in more detail, with special focus on autos and some other manufacturing sectors, agriculture, services, and labor-areas of particular interest to U.S. policymakers and the U.S. business community. The report does not attempt to determine if one FTA is better than the other. Finally, the report analyzes the prospects for the KOREU FTA and the agreement's potential implications for the United States.
Date: May 3, 2011
Creator: Cooper, William H.; Jurenas, Remy; Platzer, Michaela D. & Manyin, Mark E.
Partner: UNT Libraries Government Documents Department
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[News Script: Vietnam]

Description: Script from the WBAP-TV/NBC station in Fort Worth, Texas, relating a news story.
Date: April 20, 1969, 10:00 p.m.
Creator: WBAP-TV (Television station : Fort Worth, Tex.)
Partner: UNT Libraries Special Collections
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[News Script: Parents]

Description: Script from the WBAP-TV/NBC station in Fort Worth, Texas, relating a news story.
Date: April 17, 1969, 10:00 p.m.
Creator: WBAP-TV (Television station : Fort Worth, Tex.)
Partner: UNT Libraries Special Collections
open access

[News Script: Vietnam]

Description: Script from the WBAP-TV/NBC station in Fort Worth, Texas, relating a news story.
Date: March 27, 1969, 6:30 a.m.
Creator: WBAP-TV (Television station : Fort Worth, Tex.)
Partner: UNT Libraries Special Collections
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Nuclear Weapons R&D Organizations in Nine Nations

Description: This report describes the organizations controlling research and development (R&D) on nuclear weapons (i.e., nuclear explosive devices, as distinct from the bombers and missiles that carry them) in these nations, and presents a brief history of the organizations controlling nuclear weapons R&D in the United States. It discusses whether these organizations are civilian or military, though in many nations the lines between civilian and military are blurred.
Date: February 22, 2013
Creator: Medalia, Jonathan; Mix, Derek E.; Belkin, Paul; Nikitin, Mary Beth; Kan, Shirley A.; Zanotti, Jim et al.
Partner: UNT Libraries Government Documents Department
open access

[News Script: Vietnam]

Description: Script from the WBAP-TV/NBC station in Fort Worth, Texas, relating a news story. This story aired at 6:30am.
Date: April 3, 1969, 6:30 a.m.
Creator: WBAP-TV (Television station : Fort Worth, Tex.)
Partner: UNT Libraries Special Collections
open access

World Survey of Tantalum Ore

Description: Report issued by the U.S. Bureau of Mines discussing the occurrences of tantalum in different areas of the world. The tantalum deposits are described in reference to each individual country that it is found in. This report includes maps, tables, and illustrations.
Date: March 1945
Creator: Baker, James S.
Partner: UNT Libraries Government Documents Department
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U.S. Decision to Cease Implementing the Iran Nuclear Agreement

Description: This report analyzes the Trump Administration's decision to pullout from the Joint Comprehensive Plan of Action (JCPOA) and its potential implications. The other powers that negotiated the accord with Iran--Russia, China, France, Britain, and Germany--have consistently asserted that the JCPOA is succeeding in its core objectives and that its implementation should not be jeopardized.
Date: May 9, 2018
Creator: Katzman, Kenneth; Kerr, Paul K. & Heitshusen, Valerie
Partner: UNT Libraries Government Documents Department
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Efforts to Preserve Economic Benefits of the Iran Nuclear Deal

Description: This report discusses the response of the non-U.S. parties to the Joint Comprehensive Plan of Action (JCPOA) to the Trump Administration's decision to cease implementing U.S. commitments under the agreement. The other parties, which include the United Kingdom, France, Germany, Russia, China, the European Union (EU) and Iran, opposed the U.S. move and have undertaken intensive negotiations to try to preserve the accord.
Date: June 27, 2018
Creator: Cimino-Isaacs, Cathleen D.; Katzman, Kenneth & Mix, Derek E.
Partner: UNT Libraries Government Documents Department
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The German Submarine Cables and United States Diplomacy, 1914-1927

Description: Immediately after the outbreak of the World War, Great Britain, France and Japan cut the German submarine cables which were situated in the different oceans of the world. The study of the submarine cables during the World War and its aftermath is a complex problem. To understand the post-war negotiations, previous international agreements, treaties and the ownership, operation and financing of the cables must be understood.
Date: January 1967
Creator: Marusak, Leonard Francis
Partner: UNT Libraries
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Survey of Fallout Operations

Description: From Abstract: "The Laboratory has made a survey of fallout operations in the various countries of the world. The source of information has largely been the reports submitted to UNSCEAR forwarding data for their consideration. The abstracts are given in order of type of operation as shown in the table of contents."
Date: July 1, 1962
Creator: U.S. Atomic Energy Commission. Health and Safety Laboratory.
Partner: UNT Libraries Government Documents Department
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