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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
open access

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

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
open access

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
open access

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
open access

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
open access

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
open access

Heading for 100 % renewable urban transport: Policy recommendations

Description: The brochure promotes urban transportation policy to increase the use of renewable energy to 100%. Seen globally, transport is one of the main sources of greenhouse gas emissions. Yet fossil fuels are becoming scarce, will become increasingly expensive and will eventually stop being viable as transport fuels. Before this happens, climate change will have begun to have a serious impact on human lives. The authors believe that it is crucial to replace fossil fuels with renewable energy as soon as possible, especially in the transport sector. Making urban transport independent of fossil fuel is a great challenge, but the authors cite growing evidence that it can be achieved.
Date: unknown
Creator: Gust, Iris & Meusel, Titus
Partner: UNT Libraries
open access

Policies to Change the World: Energy Sufficiency - Eight Policies towards the Sustainable Use of Energy

Description: This booklet discusses how energy sufficiency is the best solution for reducing energy consumption and waste. It presents policies for reducing global energy consumption such as energy auditing, phasing out incandescent light bulbs, combined heat/cooling energy and power, carbon-negative cooking, smart metering, area road pricing, and other measures.
Date: 2009
Creator: Rohde, Anja & Bee, Hilmar
Partner: UNT Libraries
open access

United Nations Reform: U.S. Policy and International Perspectives

Description: This report focuses on U.N. reform efforts and priorities from the perspective of several key actors, including the U.S. government, the U.N. Secretary-General, selected member states, and a cross-section of groups tasked with addressing U.N. reform. It also examines congressional actions related to U.N. reform, as well as future policy considerations.
Date: December 21, 2011
Creator: Blanchfield, Luisa
Partner: UNT Libraries Government Documents Department

Newsmap for the Armed Forces : Moscow conference decisions

Description: Front: Text describes 5 Moscow conference decisions. Maps: Moscow conference decisions as reflected on the global map. Includes photograph of Ernest Bevin (Britain), V. M. Molotov (Russia) and James F. Byrnes (U.S.) Back: Reenlistment. List of reasons to reenlist. Charts of income and retirement income for enlisted classes.
Date: January 7, 1946
Creator: [United States.] Army Information Branch.
Partner: UNT Libraries Government Documents Department

Newsmap for the Armed Forces : Demobilization Program.

Description: Front: Maps: Silhouette maps of Japan and Korea, U.S., and Germany and Austria help illustrate the distribution of men in the Army as of 1 July 1946. Back: Text and color illustrations show various shoulder insignia of United States Army combat divisions with a partial list of their combat locations (World War II).
Date: September 24, 1945
Creator: [United States.] Army Service Forces. Army Information Branch.
Partner: UNT Libraries Government Documents Department

Newsmap. For the Armed Forces. V-E Day + 14 weeks, 191st week of U.S. participation in the war

Description: Front: Summary of Potsdam conference. War News 7 August. Map shows European boundaries as of January 1938. Inset map details administration of eastern Germany and East Prussia. Back: Map of Formosa; inset map shows location of Formosa in Asia.
Date: August 13, 1945
Creator: [United States.] Army Service Forces. Army Information Branch.
Partner: UNT Libraries Government Documents Department

Storming the City: U.S. Military Performance in Urban Warfare from World War II to Vietnam

Description: Book describing military philosophy before and after WWII, with full chapters analyzing how the U.S. Army and Marine Corps engaged in urban warfare during four specific battles: Aachen (October 1944), Manila (February 1945), Seoul (September 1959), and Hue (February 1968). Index starts on page 363.
Access: Restricted to UNT Community Members. Login required if off-campus.
Date: October 2015
Creator: Wahlman, Alec
Partner: UNT Press

Newsmap. For the Armed Forces. 277th week of the war, 159th week of U.S. participation

Description: Front: Text describes action on various war fronts: German offensive gains momentum, "Greatest Japanese Defeat," Soviet forces in action, Fighting bitter on Italian front. Maps: [German offensive] -- Mindoro -- Philippine Islands -- Leyte, Samar battle area -- Czechoslovakia, Hungary border -- Northern Italy near Bologna. Back: 1945 calendar with advice: "Every day be careful what you say or write!"
Date: January 1, 1945
Creator: [United States.] Army Service Forces. Army Information Branch.
Partner: UNT Libraries Government Documents Department

Newsmap. For the Armed Forces. 275th week of the war, 157th week of U.S. participation

Description: Front: Text describes action on various war fronts: Western front battle, Pressure on Budapest, German attack in Italy, Ormoc Falls: B-20s active, Far Eastern front. Maps: European front, The Saar, Hungarian front, Pacific action, Leyte area. Back: Text highlights "Preventive Maintenance" and describes the need to take care of ordnance equipment and "keep 'em rolling." Illustrations of 18 types of mobile ordnance are labeled.
Date: December 18, 1944
Creator: [United States.] Army Service Forces. Army Information Branch.
Partner: UNT Libraries Government Documents Department

Newsmap. For the Armed Forces. 284th week of the war, 166th week of U.S. participation

Description: Front: Text describes action on various war fronts: Allies press western front Offensive; Manila battle continues - B-29's active; Soviets make new crossings Maps: Western Front, Soviet Salient, U.S. troops continue to clear Manila. Back: Text and illustration and photographs highlight the role of Military Police.
Date: February 19, 1945
Creator: [United States.] Army Service Forces. Army Information Branch.
Partner: UNT Libraries Government Documents Department

Newsmap. For the Armed Forces. 267th week of the war, 149th week of U.S. participation

Description: Front: Text describes action on various war fronts: Pacific, Western front, Eastern front, Italy, China, the Philippines Maps: Germany, the Philippines, Italy. Back: Large map of the United States and adjoining portions of Canada and Mexico. Includes inset map of naval districts beyond the continental United States, population of the states, sixteenth census, 1940.
Date: October 23, 1944
Creator: [United States.] Army Service Forces. Army Information Branch.
Partner: UNT Libraries Government Documents Department
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