Exploring the contents of the Baltimore and Ohio Railroad Annual Reports: 1827-1856

In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company\u27s inception in l827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate disclo­sure practice. This paper represents a study of the annual report information made publicly available by one of America\u27s first rail­roads, and one of the first modern U.S. corporations. In this paper, early annual reports of the B&O which detail its formation, construction, and operation are catalogued as to content and evaluated. Mandated in the corporate charter, the annual state­ment of affairs presented by the management and directors to stockholders is studied as a process and as a product that instigated the institutional corporate practice recognized today as annual re­porting. Using a single company methodology for assessment of reporting follows a pattern developed by Claire [1945] in his analy­sis of U.S. Steel and utilized by other researchers. This study dem­onstrates the use of archival information to improve understanding about the origins and contents of early annual reports and, therein, related disclosure forms

S. Paul Garner: Accountancy\u27s ambassador to the world

Samuel Paul Garner spent nearly seven decades, as a student, professor, administrator, leader and visionary, enhancing the understanding and development of our academic community. Born in 1910, he studied at Duke University, then briefly as a non degree student at Columbia before teaching and then entering the Ph.D. program at the University of Texas at Austin. At Texas, under the direction of George Hillis Newlove, he focused upon accounting. His interest in history had been kindled by a noted economic historian Earl J. Hamilton, under whom Garner had studied at Duke. His first post doctoral appointment would be his lifelong assignment, as a member of the faculty of what is now the Culverhouse School of Accountancy at the University of Alabama. Starting in 1939 he served as a faculty member, next as department chair, and then for seventeen years, from 1954 to 1971, as dean of the College of Business. His career achievements are many and include being the only person to serve as President of both the American Accounting Association [1951] and the American Assembly of Collegiate Schools of Business [1964-65]. His post-retirement activities identified with the quarter century from 1971 through 1996 permitted members of subsequent generations to benefit from his knowledge and counsel. Garner\u27s work as a scholar, a historian, an institutional developer and a visionary: especially in the area of international relations, are told in this paper. A special appendix, which contains the last known curriculum vita prepared by Garner, is also provided

<i>Rehabilitation doxa</i> and practitioner judgment. An analysis of symbolic violence on health care provision in the Scottish prison system

This paper presents an analysis of the symbolic conditions which govern health care provision in the Scottish prison system. The paper considers the wider context of Scottish prisons, where health care provision follows a similar structure both in juvenile and adult prisons. Our intention is to provoke a debate about the doxa (Bourdieu, 1977), which underlies decision making in respect of health care in prison, in a political environment where pragmatism, allied to the ‘pathologisation’ of social policies, health and criminal justice has been a hegemonic force.<br/

Making Sense of Your World: A Biblical Worldview

Making Sense of Your World offers a basic, accessible introduction to biblical worldview that covers all aspects of world-view thinking. Part One compares the basic worldviews, Part Two contrasts (and seeks to defend) the biblical worldview with the others, and Part Three constructs a biblical worldview in four key areas. This book is an overview; the Christian thinker is invited to continue his or her study through the recommended readings at the end of each chapter an ongoing task Paul labels the renewing of our minds (Romans 12:2).https://digitalcommons.cedarville.edu/faculty_books/1005/thumbnail.jp

Mobility Spectrometer Studies on Hydrazine and Ammonia Detection

An airborne vapor analyzer for detecting sub- to low- parts-per-million (ppm) hydrazine in the presence of higher concentration levels of ammonia has been under development for the Orion program. The detector is based on ambient pressure ionization and ion mobility characterization. The detector encompasses: 1) a membrane inlet to exclude particulate and aerosols from the analyzer inlet; 2) a method to separate hydrazine from ammonia which would otherwise lead to loss of calibration and quantitative accuracy for the hydrazine determination; and 3) response and quantitative determinations for both hydrazine and ammonia. Laboratory studies were made to explore some of these features including mobility measurements mindful of power, size, and weight issues. The study recommended the use of a mobility spectrometer of traditional design with a reagent gas and equipped with an inlet transfer line of bonded phase fused silica tube. The inlet transfer line provided gas phase separation of neutrals of ammonia from hydrazine at 50 C simplifying significantly the ionization chemistry that underlies response in a mobility spectrometer. Performance of the analyzer was acceptable between ranges of 30 to 80 C for both the pre-fractionation column and the drift tube. An inlet comprised of a combined membrane with valve-less injector allowed high speed quantitative determination of ammonia and hydrazine without cross reactivity from common metabolites such as alcohols, esters, and aldehydes. Preliminary test results and some of the design features are discussed

Heating the outer heliosphere by pickup protons

There is a growing body of literature that demonstrates the ability of a turbulent cascade within the solar wind to heat the thermal protons. Several sources of energy are required to accomplish the observed heating. Wind shear and shocks originating with the multiple source of wind plasma heat the wind inside ∽AU. However, beyond this distance little is left of these sources and all that remains is the energy injected into the plasma by the pickup of newborn protons originating from interstellar neutrals. Recent advances in the theory of wave excitation by the newborn protons allows us to return to the published heating theory and remove a previously unexplained parameterization of the heating due to pickup protons. Furthermore, recent observational evidence suggests that large-scale correlations between the wind speed and the proton temperature exist into the distant outer heliosphere that motivate an attempt to connect the two within the structure of the heating theory

Government-Industry Cooperative Fisheries Research in the North Pacific under the MSFCMA

The National Marine Fisheries Service’s Alaska Fisheries Science Center (AFSC) has a long and successful history of conducting research in cooperation with the fishing industry. Many of the AFSC’s annual resource assessment surveys are carried out aboard chartered commercial vessels and the skill and experience of captains and crew are integral to the success of this work. Fishing companies have been contracted to provide vessels and expertise for many different types of research, including testing and evaluation of survey and commercial fishing gear and development of improved methods for estimating commercial catch quantity and composition. AFSC scientists have also participated in a number of industry-initiated research projects including development of selective fishing gears for bycatch reduction and evaluating and improving observer catch composition sampling. In this paper, we describe the legal and regulatory provisions for these types of cooperative work and present examples to illustrate the process and identify the requirements for successful cooperative research

Early American corporate reporting and European capital markets: The case of the Illinois Central Railroad, 1851-1861

This study of the annual reports of the Illinois Central Railroad (IC) from the 1850s supports a conclusion that the statements, as to form and content, were developed to serve the needs of two classes of investors and to inform the general community of the activities of the company. The need to report to the public as to the success of the company\u27s role in its social contract to develop the state required details of a demographic nature, which were provided by the land commissioner. Operating results provided evidence of the ability to service the debts held by European investors and to inform British venture capitalists of the extent of the company\u27s operations. This communication with the distant capital providers was a new development in financial reporting as the capital-intensive railroads experienced management and ownership separation on a scale not seen before. In summary, the IC provided annual reports more detailed and informative than those of other corporations of the period because of a need to provide European investors with evidence of management\u27s activities

Chronic disease self-management: a pilot training program for people with chronic conditions

People suffering chronic conditions can be overwhelmed by their health problems. They may be discouraged that they will develop complications, or they may be struggling to cope with other personal and family issues. International research shows that when patients and their general practitioners (GPs) and other health care providers set goals together, and when patients gain management skills in a peer-led group, their knowledge and confidence increase, their health and quality of life improves, and they use fewer health services. This South Australian pilot replicated these findings, demonstrating that best practice in chronic condition management can succeed, even in rural areas with shortages of health professionals, busy GPs and smaller numbers of potential participants