Ledger of Ann DeWitt Bevier (1762-1834), early American estate manager and mother

The ledger that Ann DeWitt Bevier kept from 1802 until 1813 represents a rich primary source that provides perspective on how a rural agriculturalist and household head interacted with the social and cultural environment in the young American nation. Her accounting records expand the gendered history of economic life by illustrating the life and work of a woman who managed a farm, fam­ily household, brick kiln, rental property, and investments in financial instruments. The costs of educating her children were also detailed in the ledger, helping to inform us about the educational opportunities for females in early America

Lobbying FASB On Accounting For Investments

The development of SFAS No. 115, Accounting for Certain Investments in Debt and Equity Securities, serves as a case study illustrating the forces that underlie the standard setting process in the United States.  This study describes the events leading to the development of the exposure draft (ED) that preceded SFAS No. 115 and analyzes the contents of the comment letters received by FASB in response to the ED; it illustrates how compromises have helped FASB maintain its role as a private sector standard setter

Single-entry accounting in early America: The accounts of the Hasbrouck family

The accounts of the Hasbrouck family help document how five generations adapted to economic and social change in New York\u27s mid-Hudson River valley from the time of settlement in the New World through the Civil War era. The accounts of these farmers and merchants illuminate the role that accounting played during a period when the key information provided by the accounting system was the balance in an individual\u27s account. Personified ledger accounts not only characterized the organizational structure in tight-knit communities, but were essential in facilitating trade during a period when the shortage of cash made asynchronous exchanges and the use of commodity money prevalent

Promiscuous problems and vulgar fractions: The early-nineteenth century schoolbook of Sarah DuBois (New Paltz, NY: The Huguenot Historical Society)

Integrating accounting history into the classroom is one way to motivate students in financial accounting courses, to help them gain an appreciation of the evolution of accounting, and to challenge them to conceptualize and think constructively [Bloom and Collins, 1988; Coffman et al., 1993]. This paper presents examples of some familiar and some unfamiliar business and accounting concepts as they were taught in the early-nineteenth century to help accounting students and faculty members to gain further insight into how today\u27s practices evolved

Income tax allocation: The continuing controversy in historical perspective

The appropriate means of accounting for income taxes on financial statements has been among the most hotly debated and frequently recycled issues of the past 50 years. This retrospective account begins with the issuance of the first professional standards during the 1930s and 1940s, and illustrates how theoretical arguments, developed in professional and academic journals during the 1950s, were subsequently recycled and revised during later decades. The problems that led to reconsideration of the deferred tax issue by both the APB during the 1960s and the FASB during the 1980s and 1990s are discussed, as are the solutions offered by these standard setters

Instructional Case: When Derivatives Drive Earnings—Crown Oil, Inc.

Crown Oil, Inc. is a family-owned heating oil distributor that offers customers the opportunity to lock-in a fixed price per gallon in advance of the heating season by signing up for a price protection plan. As a result of offering these plans, Crown Oil assumes the risk of price changes, which it then hedges by acquiring exchange-traded future and option contracts. This case provides an introduction to the economic nature of derivative instruments and hedging and to the related accounting and reporting issues. The appropriate timing of revenue recognition for the upfront fees that Crown Oil receives from customers entering into a price protection contract is also explored in the case, as is the opportunity for earnings management. The case provides the opportunity to research the professional accounting literature, apply existing standards, and communicate recommendations to management

The Practice of Occupational Therapy as a Related Service for Students With Behavioral Disorder: An Exploratory Study

Although the profession of occupational therapy had its origins in the treatment of the mentally ill, and was among the pioneers in developing community-based programs to meet the social and emotional needs of children, a study of 28 therapists practicing in the public schools revealed that these occupational therapists did not serve students with behavioral disorders unless they also exhibited a neurological disorder. The results of this study revealed that occupational therapy is not recognized by the educational sector as an essential related service for students with behavioral disorders. Occupational therapy is viewed as a modality much akin to physical therapy in which the focus is on motor skill development

Women Exiting Prostitution: Reports of Coercive Control in Intimate Relationships

There is burgeoning research on intimate partner violence (IPV) experiences among women globally. However, there is a dearth of research on IPV experiences among marginalized populations in Western countries. Over the past decade, IPV research has shifted from a focus only on physical and sexual violence to include coercive control experiences. These include a continuum of nonviolent behaviors centered on maintaining dominance over one’s partner. However, the empirical literature on examining coercive control among women in prostitution within non-commercial intimate partners is lacking. In this study, we analyzed interviews with 17 women exiting prostitution and examined reported IPV sexual, physical, and coercive control experiences perpetrated by intimate partners. Our findings revealed that participants experienced extensive physical and sexual IPV as well as physical and non-physical coercive control within non-commercial partner relationships. Coercive control was the most frequent type of abuse reported. All nine investigated coercive control tactics were represented within participants’ descriptions. Of these, exploitation (36%), intimidation (16.3%), degradation (12.5%), and deception (10.0%) were the most commonly identified. Understanding and assessing violent actions and control dynamics within non-commercial intimate partner relationships among women exiting prostitution have important implications for various stakeholders within the criminal justice system

Comparison of intra-ocular poressure with and without soft contact lenses using the non-contact tonometer and the tonopen

The NCT and Tonopen have become popular tools for measuring IOP. It is not known whether accurate measurements can be taken while soft contact lenses are worn. IOP was measured with both instruments on patients with and without contact lenses. Both plus and minus 3.00 lenses were used on all subjects. Results indicate that soft contact lens wear will not affect measurement taken with the Tonopen. Minus soft contact lenses will not aIter IOP taken by the NCT. Plus lenses, However, appear lo cause higher NCT readings than those taken without my lenses

The healthiness of food and beverages on price promotion at promotional displays: A cross-sectional audit of australian supermarkets

Supermarket environments can strongly influence purchasing decisions. Price promotions are recognised as a particularly persuasive tactic, but the healthiness of price promotions in prominent in-store locations is understudied. This study compared the prevalence and magnitude of price promotions on healthy and unhealthy food and beverages (foods) displayed at prominent in-store locations within Australian supermarkets, including analyses by supermarket group and area-level socio-economic position. A cross-sectional in-store audit of price promotions on foods at key display areas was undertaken in 104 randomly selected stores from major Australian supermarket groups (Woolworths, Coles, Aldi and independents) in Victoria, Australia. Of the display space dedicated to foods with price promotions, three of the four supermarket groups had a greater proportion of display space devoted to unhealthy (compared to healthy) foods at each promotional location measured (end of aisles: 66%; island bins: 53%; checkouts: 88%). Aldi offered very few price promotions. Few measures varied by area-level socio-economic position. This study demonstrated that price promotions at prominent in-store locations in Australian supermarkets favoured unhealthy foods. Marketing of this nature is likely to encourage the purchase of unhealthy foods, highlighting the need for retailers and policy-makers to consider addressing in-store pricing and placement strategies to encourage healthier food environments