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Artykuły w czasopismach na temat "Covington and Ohio Railroad Company"

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Samson, William D., Dale L. Flesher i Gary John Previts. "Quality of Earnings: The Case of the Mobile and Ohio Railroad in the 19th Century". Issues in Accounting Education 18, nr 4 (1.11.2003): 335–57. http://dx.doi.org/10.2308/iace.2003.18.4.335.

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The antebellum expansion of the corporate form of business to support the development of a railroad transportation network in the United States is a precursor to the types of reporting problems identified in the principal-agent literature of recent years. The case of the Mobile and Ohio Railroad, a major interstate carrier of the mid-19th century, demonstrates financial accounting and reporting issues that management and capital providers faced in evaluating company performance, especially in times of complex political and economic change, rapid technological advancement, and the hostilities of war. Quality of earnings issues, studied in this early corporate circumstance, afford a rich comparative setting for discussion of similar contemporary situations. This case, complete with original data sets and information, supports instructional objectives that seek to increase your experiential base and understanding. This experiential approach serves to improve your abilities to identify and critically examine similar aspects of contemporary 21st century accounting challenges, including earnings management and the application of cash-flow-based performance measures, such as earnings before interest, tax, depreciation, and amortization (“EBITDA”).
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Previts, Gary John, i William D. Samson. "EXPLORING THE CONTENTS OF THE BALTIMORE AND OHIO RAILROAD ANNUAL REPORTS: 1827–1856". Accounting Historians Journal 27, nr 1 (1.06.2000): 1–42. http://dx.doi.org/10.2308/0148-4184.27.1.1.

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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's inception in 1827 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's 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.
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Samson, William D., Dale L. Flesher i Gary John Previts. "Corporate Governance and External and Internal Controls: The Case of the Baltimore and Ohio Railroad, Circa 1831". Issues in Accounting Education 21, nr 1 (1.02.2006): 45–62. http://dx.doi.org/10.2308/iace.2006.21.1.45.

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The massive amount of external investor capital that U.S. railroads raised in the 1800s, capital levels far beyond those of other business enterprises of the era and concentrated in the hands of the corporate officers, gave rise to “agency” and corporate governance problems that are surprisingly modern. These issues were solved in modern ways. This case focuses on the early problems of corporate governance, external controls, internal controls, and the separation of capital ownership from corporate management in a high-tech, developmental stage, start-up company. Given the struggles of the Baltimore and Ohio (B&O) corporate venture during its early years, the governance control issues became paramount and allowed the corporation not only to survive, but also ultimately to achieve its objective as well as long-term success. From this look at an earlier time, the essence of modern corporate issues is distilled. Hence, the case is relevant to today's accounting students.
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Rozprawy doktorskie na temat "Covington and Ohio Railroad Company"

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Perry, Jay Martin. "Shillelaghs, shovels, and secrets Irish immigrants secret societies and the building of Indiana internal improvements, 1835-1837 /". Connect to resource online, 2009. http://hdl.handle.net/1805/2056.

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Thesis (M.A.)--Indiana University, 2009.
Title from screen (viewed on February 1, 2010). Department of History, Indiana University-Purdue University Indianapolis (IUPUI). Advisor(s): Marianne S. Wokeck, Jason M. Kelly, Anita J. Morgan. Includes vitae. Includes bibliographical references (leaves 106-114).
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Perry, Jay Martin. "Shillelaghs, Shovels, and Secrets: Irish Immigrant Secret Societies and the Building of Indiana Internal Improvements, 1835-1837". Thesis, 2009. http://hdl.handle.net/1805/2056.

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Indiana University-Purdue University Indianapolis (IUPUI)
In the 1830s, Indiana undertook an ambitious internal improvements program, building the state’s first railroad and multiple canals. To complete the projects, Indiana used Irish immigrant laborers. The Irish laborers developed a reputation for brawling amongst themselves, highlighted by a riot involving 600 laborers working on the Wabash and Erie Canal in 1835. Multiple volumes of Indiana history identify the Wabash and Erie riot as a one-time event inspired by Protestant and Catholic animosity imported from Ireland. A review of the historical record, however, contradicts these long-held assumptions. Inspired by Irish traditions of faction fighting and peasant secret societies, Irish immigrant laborers formed secret societies that used violence against competitors in hopes of securing access to internal improvement jobs for their own membership. The rival secret societies, the Corkonians and the Fardowns, organized based on their provincial origins in Ireland. Examples of Corkonian and Fardown violence occurred throughout the country. In Indiana, a pattern of Corkonian and Fardown conflict resulted in skirmishes on at least three different construction sites between 1835 and 1837. In contrast to the traditional narrative, the Corkonians and Fardowns were both pioneers of the first wave of large-scale Irish Catholic immigration whose rivalry centered on job protection and economic grievances.
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Książki na temat "Covington and Ohio Railroad Company"

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Durham, Robert K. The Baltimore and Ohio Railroad. Auburn, PA: R.K. Durham, 1995.

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Winchester, Paul. The Baltimore & Ohio Railroad: Sketches from the history of the Baltimore and Ohio Railroad. Baltimore: Maryland County Press Syndicate, 1989.

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Reynolds, Kirk. Baltimore & Ohio Railroad. Minneapolis, MN: MBI Pub., 2008.

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McGuinness, Marci Lynn. Along the Baltimore & Ohio Railroad. Charleston, SC: Arcadia, 2004.

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Stegmaier, Harry. Baltimore & Ohio passenger service, 1945-1971. Lynchburg, Va: TLC Pub., 1993.

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Dornette, William H. L. Scale modeling and the Baltimore & Ohio Railroad. Baltimore, Md: B&O Railroad Museum, 2000.

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Jones, Dwight. Baltimore & Ohio cabooses. Lynchburg, Va: TLC Pub., 1998.

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Krause, John. Baltimore & Ohio heritage, 1945-1955. Newton, NJ: Carstens Publications, 1986.

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Dilts, James D. The great road: The building of the Baltimore and Ohio, the nation's first railroad, 1828-1853. Stanford, Calif: Stanford University Press, 1993.

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Society, Baltimore and Ohio Railroad Historical. Baltimore and Ohio Railroad Historical Society archives holdings of Baltimore and Ohio Railroad Company Mechanical Engineering Department equipment diagrams: Locomotives--diesel. [Baltimore, Md.]: The Society, 1987.

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Części książek na temat "Covington and Ohio Railroad Company"

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Raitz, Karl. "Distilling in the Ohio River Valley". W Bourbon's Backroads, 137–58. University Press of Kentucky, 2019. http://dx.doi.org/10.5810/kentucky/9780813178424.003.0009.

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Industrial-scale distilling required superior transport access to grains and coal, as well as complementary industries such as machine shops, coppersmiths, coopers, lumberyards, stockyards, and slaughterhouses. By the last third of the nineteenthcentury, most of the state’s largest industrial centers were Ohio and Kentucky River cities: Maysville, Covington, Louisville, Owensboro, and Frankfort. City distilleries were located on low-lying river floodplains, and the surrounding streets and railroad tracks were hives of activity, with wagons and railcars delivering grains, barrel staves, and coal and hauling away spent grains and whiskey. Distillery employees often lived in neighborhoods adjacent to the clustered industrial works. Intact remnants of this landscape are rare today, but those that remain are part of the distilling industry’s heritage. Several distilling-related structures are on the National Register of Historic Places.
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Streszczenia konferencji na temat "Covington and Ohio Railroad Company"

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Samy, Ram P., R. Fuquen, Michael L. French, Orestes J. Varonis, Ronald J. Vuksta i Samuel R. Williams. "Development of a Generator Within a Bearing to Provide On-Board Power for Freight Cars". W ASME 1996 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 1996. http://dx.doi.org/10.1115/imece1996-0588.

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Abstract The development of electronically controlled pneumatic (ECP) brake systems for freight trains assumes availability of on-board power. This paper describes recent efforts at The Timken Company to answer the question: “Is it possible to develop an electric generator that fits inside a railroad journal roller bearing and generates adequate power to charge an onboard battery in a freight train car?” Three-phase and single-phase permanent magnet generators were designed and developed to answer this important question and were tested successfully at Timken Research, Canton, Ohio. Some design challenges and test results are presented here. In addition to generating power, these devices can also provide information on the rotational speed (rpm) of the axle.
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