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1

Avi-Yonah, Reuven, and Mohanad Salaimi. "Article: Minimum Taxation in the United States in the Context of GloBE." Intertax 50, Issue 10 (2022): 673–77. http://dx.doi.org/10.54648/taxi2022067.

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The introduction of the minimum tax in Pillar II of the Organization for Economic Cooperation and Development (OECD)/G20/Inclusive Forum(IF) framework was generally seen as a response to the US Tax Cuts and Jobs Act (TCJA) of 2017. The TCJA included both a minimum tax on outbound income (the Global Intangible Low-Taxed Income, or ‘GILTI’) and a minimum tax on inbound income (the Base Erosion Anti-Avoidance Tax, or ‘BEAT’). These were seen as the precursors to the Income Inclusion Rule (IIR) and the Under Tax Payments Rule (UTPR). Thus, unlike Pillar I which was perceived as a device to impose
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2

Tsai, Yi-Chan, C. C. Yang, and Hsin-Jung Yu. "Rising skill premium and the dynamics of optimal capital and labor taxation." Quantitative Economics 13, no. 3 (2022): 1061–99. http://dx.doi.org/10.3982/qe1326.

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With capital‐skill complementarity, the secular decline in the price of capital equipment due to equipment‐specific technological progress (ESTP) keeps pushing up the demand for skilled relative to unskilled labor and raising the skill premium. This paper quantitatively characterizes the dynamics of optimal taxation in response. Two main results emerge, regardless of whether the Ramsey (1927) or the Mirrlees (1971) approach is adopted. First, a tax on capital equipment corrects the “pecuniary externalities” caused by ESTP. The correction prescribes a downward or an upward adjustment of tax rat
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3

Rasler, Karen A., and William R. Thompson. "War Making and State Making: Governmental Expenditures, Tax Revenues, and Global Wars." American Political Science Review 79, no. 2 (1985): 491–507. http://dx.doi.org/10.2307/1956662.

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Addressing the disputed relationship between war and the expansion of governmental expenditures and revenues, Box-Tiao intervention models are applied to a number of British (1700-1980), United States (1792-1980), French (1815-1979), and Japanese (1878-1980) spending and taxation series. Distinguishing between global and interstate wars, the more intensive and extensive bouts of warfare (global wars) tend to bring about abrupt, permanent impacts in contrast to the temporary changes associated with most interstate wars. The observed displacements are reflected in both war-related and nonwar-rel
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G. Gribov, Pavel, Andrey L. Lomakin, Marina Ya. Kurganskaya, and Maria Z. Kumelashvili. "The Influence of National Economy Specifics on the Interaction between Universities and Corporations in the Field of Innovation." International Journal of Criminology and Sociology 9 (April 5, 2022): 553–62. http://dx.doi.org/10.6000/1929-4409.2020.09.54.

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Questions of the influence of national economy features on innovation activity do not lose their relevance at the beginning of the XXI century. In different countries of the world, new approaches to stimulating innovation are emerging that take into account the peculiarities of national economies. However, the main problem of such activities remains the speed of movement of new technologies from universities to corporations and the further creation of new products and technologies. The number of patents obtained by various organizations is becoming one of the main indicators of the development
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CHRISTIANS, ALLISON, SAMUEL A. DONALDSON, PHILIP F. POSTLEWAITE, and Cynthia Blum. "United States International Taxation." Journal of the American Taxation Association 32, no. 2 (2010): 93–94. http://dx.doi.org/10.2308/jata.2010.32.2.93.

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Anderson, John E. "Casino Taxation in the United States." National Tax Journal 58, no. 2 (2005): 303–24. http://dx.doi.org/10.17310/ntj.2005.2.09.

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N. Wolff, Edward. "Wealth taxation in the United States." Public Sector Economics 44, no. 2 (2020): 153–78. http://dx.doi.org/10.3326/pse.44.2.1.

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Miller, Richard G. "Pivotal Decades: The United States, 1900–1920." History: Reviews of New Books 19, no. 3 (1991): 103. http://dx.doi.org/10.1080/03612759.1991.9949232.

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YAN, Yunfeng, Ran WANG, and Qingwen FAN. "Comparison of Environmental Tax Systems of China and the United States and the Enlightenments." Chinese Journal of Urban and Environmental Studies 07, no. 03 (2019): 1950008. http://dx.doi.org/10.1142/s2345748119500088.

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Environmental taxes are an important means of achieving green development. By referring to the statistical coverage of environmental taxes by the Organization for Economic Co-operation and Development (OECD), this paper analyzed the scale, changing tendency, income structure and stringency of environmental taxes in China and the United States, and compared the basic environmental taxation elements of the two countries. The findings show that in terms of absolute amount, China’s environmental tax revenues were much higher than those of the United States; in terms of relative amount, the proport
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10

Kaye, Tracy. "Taxation and Development Incentives in the United States." American Journal of Comparative Law 62, no. 1 (2014): 617–41. http://dx.doi.org/10.5131/ajcl.2013.0038.

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Castel, J. G. "Unitary Taxation in the United States of America." Canadian Yearbook of international Law/Annuaire canadien de droit international 25 (1988): 369–77. http://dx.doi.org/10.1017/s0069005800003258.

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SommaireL'auteur soutient que les États des États-Unis d'Amérique violent le droit international lorsqu'ils imposent les sociétés qui font affaires chez eux sur la base du revenu global du groupe de sociétés auxquelles elles appartiennent. Une formule spéciale permet d'attribuer un certain montant de ce revenu global à la société qui fait affaires dans un État qui a adopté ce système et qui en tiendra compte pour l'imposer. Le système de répartition des revenus imposables aboutit à une double imposition contraire aux traités signés par les États-Unis avec un grande nombre de pays y compris le
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12

HIGHTON, BENJAMIN. "Senate Elections in the United States, 1920–94." British Journal of Political Science 30, no. 3 (2000): 483–506. http://dx.doi.org/10.1017/s000712340000020x.

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13

Smyth, David J. "Inventory investment in the United States, 1920–1941." Economics Letters 25, no. 1 (1987): 35–38. http://dx.doi.org/10.1016/0165-1765(87)90009-7.

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Vikse, Juliann, Shuang Lu, and Chien-Chung Huang. "Reducing Income Inequality." China Nonprofit Review 9, no. 1 (2017): 84–107. http://dx.doi.org/10.1163/18765149-12341324.

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Income inequality is a growing area of concern in both China and the United States, the world’s two largest economies today. Alongside the traditional social welfare system, taxation and philanthropy are two alternative mechanisms to reduce inequality that have received increasing attention worldwide. This paper explores the roles of taxation and philanthropy in reducing inequality. In analyzing policies relating to taxation and philanthropy across several countries, this paper concludes that despite limitations and unintended consequences, under the current systems in China and the United Sta
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15

Morck, Randall, and Bernard Yeung. "Dividend Taxation and Corporate Governance." Journal of Economic Perspectives 19, no. 3 (2005): 163–80. http://dx.doi.org/10.1257/089533005774357752.

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In 2003, the United States enacted a tax reform that reduced, but did not eliminate, individual dividend income taxes. Cutting the dividend tax deprives corporate insiders of a justification for retaining earnings to build unprofitable corporate empires. But not eliminating it entirely preserves an advantage for institutional investors, who can put pressure on underperforming managers. This balance is broadly appropriate in the United States—whose large companies are freestanding and widely held. In addition, preserving the existing tax on intercorporate dividends, in place since the Roosevelt
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16

Rytohonka, Risto. "United States Transfer Taxation of a Domiciliary of Finland." Intertax 21, Issue 6/7 (1993): 301–9. http://dx.doi.org/10.54648/taxi1993037.

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17

Jorgenson, Dale W., and Kun-Young Yun. "The Excess Burden of Taxation in the United States." Journal of Accounting, Auditing & Finance 6, no. 4 (1991): 487–508. http://dx.doi.org/10.1177/0148558x9100600406.

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18

Davies, D. G. "The Attempt to Reform Taxation in the United States." Environment and Planning C: Government and Policy 6, no. 1 (1988): 71–92. http://dx.doi.org/10.1068/c060071.

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In the first section of the paper the causes behind the demand for tax reform in the United States are investigated. They include issues associated with bracket creep, the redistribution of income, low rates of return on saving, sluggish economic growth, capriciousness of the tax system, and problems associated with the averaging of income, the marriage tax penalty, automatic stabilization, and the cost of administration. In the second part of the paper there is an examination of the four most influential tax proposals that culminated in the 1986 tax law. The economic effects of the new levy a
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19

Doenecke, Justus D., and Michael Dunne. "The United States and the World Court, 1920-1935." American Journal of Legal History 33, no. 4 (1989): 391. http://dx.doi.org/10.2307/845296.

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20

Bergland, Betty. "Dutch Immigrant Women in the United States, 1880-1920." Annals of Iowa 62, no. 3 (2003): 386–89. http://dx.doi.org/10.17077/0003-4827.10723.

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21

Buckley, Thomas H., and Michael Dunne. "The United States and the World Court, 1920-1935." Journal of American History 76, no. 4 (1990): 1302. http://dx.doi.org/10.2307/2936681.

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Evans, Gerard. "The United States and the World Court 1920–1935." International Affairs 65, no. 3 (1989): 598. http://dx.doi.org/10.2307/2621824.

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23

Haws, Charles H., and Bernard Aspinwall. "Portable Utopia: Glasgow and the United States, 1820-1920." American Historical Review 90, no. 3 (1985): 685. http://dx.doi.org/10.2307/1861011.

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24

Marks, Sally, and Michael Dunne. "The United States and the World Court, 1920-1935." American Historical Review 95, no. 3 (1990): 930. http://dx.doi.org/10.2307/2164495.

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25

Herrick, Rebekah. "Split delegations in the United States Senate 1920–1988." Social Science Journal 30, no. 1 (1993): 69–81. http://dx.doi.org/10.1016/0362-3319(93)90006-h.

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26

Swierenga, Robert P. "Dutch Immigrant Women in the United States, 1880-1920." Journal of American Ethnic History 22, no. 4 (2003): 92–94. http://dx.doi.org/10.2307/27501359.

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Pepin-Neff, Christopher, and Thomas Wynter. "The Costs of Pride: Survey Results from LGBTQI Activists in the United States, United Kingdom, South Africa, and Australia." Politics & Gender 16, no. 2 (2019): 498–524. http://dx.doi.org/10.1017/s1743923x19000205.

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AbstractA comparative analysis of emotional taxation was conducted to investigate the affective cost of entering the political process among 1,019 lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) activists in the United States (n = 355), the United Kingdom (n = 230), South Africa (n = 228), and Australia (n = 206). Four consistent trends were identified across these four contexts, with important implications for the study of social movements, youth activism, gender, sexuality, and race. First, levels of emotional taxation resulting from LGBTQI activist work were consistently ve
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28

Hines, James R. "Taxing Consumption and Other Sins." Journal of Economic Perspectives 21, no. 1 (2007): 49–68. http://dx.doi.org/10.1257/jep.21.1.49.

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Federal and state governments in the United States use income and payroll taxes as their primary tools to collect revenue. Relative to the United States, governments in the rest of the world rely much more heavily on taxing consumption. Heavy American reliance on income rather than consumption taxation has not served the U.S. economy well. The inefficiency associated with taxing the return to capital means that the tax system reduces investment in the United States and distorts intertemporal consumption by Americans. While the economic logic of consumption taxation is compelling even for a clo
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29

Martin, Susan F., and Elizabeth Ferris. "US Leadership and the International Refugee Regime." Refuge: Canada's Journal on Refugees 33, no. 1 (2017): 18–28. http://dx.doi.org/10.25071/1920-7336.40445.

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This article examines the role of the United States in the international refugee regime. It argues that the United States generally leads in assistance and protection of refugees and displaced persons when three conditions are present: a strong link to US foreign policy; clear and highly visible humanitarian needs and important domestic constituencies in support of action; and strong congressional support. The United States manifests its leadership through its financial contributions, as the largest donor to the array of international organizations with responsibilities in this area; resettlem
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30

Feldmann, John D. "Equality Lost: John Locke and the United States 1986 Tax Reform." Soundings: An Interdisciplinary Journal 105, no. 1 (2022): 28–59. http://dx.doi.org/10.5325/soundings.105.1.0028.

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Abstract This essay traces the displacement of the equality ideal and progressive taxation from the US tax code in the 1980s. After a brief background on the origin of the equality ideal and the current vast income and wealth disparities, the article examines the political process and philosophical premises of the 1986 tax reform. It shows how “supply side” tax arguments made their way into and ultimately prevailed in Congressional deliberations, a success resting in part on Robert Nozick's misinterpretations of John Locke's entitlement and taxation theories. The article then counters the Nozi
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31

del Castillo, Richard Griswold. "Mexican Intellectuals’ Perceptions of Mexican Americans and Chicanos, 1920-present." Aztlán: A Journal of Chicano Studies 27, no. 2 (2002): 33–74. http://dx.doi.org/10.1525/azt.2002.27.2.33.

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A historical analysis of academic and popular ideas about Mexican immigrants and their children by members of the Mexican intelligentsia reveals a changing understanding of the meaning of immigration and ethnicity. Starting with a widespread view of Mexican immigrants to the United States as “cultural traitors”, Mexican public opinion about this group gradually changed due to both the political evolution of Mexican intellectuals and the growing economic and political power of Latinos in the United States. The Mexican government has increasingly come to see Chicano political leaders as importan
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Faires, Nora, Hartmut Keil, and John B. Jentz. "German Workers' Culture in the United States, 1850 to 1920." Journal of American History 77, no. 3 (1990): 1030. http://dx.doi.org/10.2307/2079061.

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Carson, Byron. "Firm-Led Malaria Prevention in the United States, 1910-1920." American Journal of Law & Medicine 42, no. 2-3 (2016): 310–32. http://dx.doi.org/10.1177/0098858816658271.

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In the absence of capable government services, a railroad company in Texas and multiple cotton mills in North Carolina successfully prevented malaria in the early twentieth century. This Article looks through the lens of economics to understand how and why people had the incentive to privately coordinate malaria prevention during this time, but not after. These firms, motivated by increases in productivity and profit, implemented extensive anti-malaria programs and used their hierarchical organizational structures to monitor performance. The factors underlying the decline of private prevention
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Bueltmann, Gleeson, and MacRaild. "Invisible Diaspora? English Ethnicity in the United States before 1920." Journal of American Ethnic History 33, no. 4 (2014): 5. http://dx.doi.org/10.5406/jamerethnhist.33.4.0005.

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Smith, Michael M. "The Mexican Secret Service in the United States, 1910-1920." Americas 59, no. 1 (2002): 65–85. http://dx.doi.org/10.1353/tam.2002.0091.

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Throughout the era of the Mexican Revolution, the United States provided sanctuary for thousands of political exiles who opposed the regimes of Porfirio Díaz, Francisco Madero, Victoriano Huerta, and Venustiano Carranza. Persecuted enemies of Don Porfirio and losers in the bloody war of factions that followed the ouster of the old regime continued their struggle for power from bases of operation north of the international boundary in such places as San Francisco, Los Angeles, El Paso, San Antonio, New Orleans, and New York. As a consequence, Mexican regimes were compelled not only to combat th
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36

Metcalf, Gilbert E. "Value-Added Taxation: A Tax Whose Time Has Come?" Journal of Economic Perspectives 9, no. 1 (1995): 121–40. http://dx.doi.org/10.1257/jep.9.1.121.

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Value-added taxes (VATs) are used in a large number of developed countries and have been under consideration at the national level in the United States in recent years. This paper provides an introduction to the tax for those unfamiliar with it. The author begins by describing how VATs work and briefly surveys their use by other countries. The remainder of the paper considers the economic impact as well as design issues that are likely to arise if the United States were to implement a VAT.
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37

Van de Vijver, Anne. "International Double Taxation in the European Union: Comparative Guidelines from Switzerland and the United States." EC Tax Review 26, Issue 1 (2017): 10–22. http://dx.doi.org/10.54648/ecta2017002.

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The Court of Justice of the European Union (CJEU) ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union (EU) law, it can nevertheless not be considered as a forbidden restriction to the extent that (direct) tax law is not harmonized. It is a result of the overlapping tax competences of the EU Member States. Conversely, in Switzerland, the Tribunal Fédéral held that inter-cantonal double taxation was contrary to the Swiss free movement of persons. In 2015 also the US Supreme Court decided in Maryland v. Wynne that i
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Price, Daniel M. "United States v. Stuart." American Journal of International Law 83, no. 4 (1989): 918–23. http://dx.doi.org/10.2307/2203382.

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In response to a request by Canadian tax authorities under the United States-Canada Double Taxation Convention (Convention), the U.S. Internal Revenue Service (IRS) issued summonses to obtain U.S. bank records concerning certain accounts of respondents, Canadian citizens whose Canadian tax liability was under investigation. Respondents sought to quash the summonses, arguing that because under 26 U.S.C. §7609(b) the IRS is prohibited by U.S. law from using its summons authority to obtain information about a U.S. taxpayer once a case is referred to the Justice Department for prosecution, and bec
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Pomper, Gerald M. "The Politics of Tax Reform." News for Teachers of Political Science 50 (1986): 1–4. http://dx.doi.org/10.1017/s0197901900002348.

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“No representation without taxation” could easily be the motto of American democracy. Like any other government, the United States cannot operate without taxes, and the politics of taxation reveals the workings of our democratic polity. The current national debate over tax reform offers an unusual opportunity to enliven introductory courses in American government.
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40

Luff, Jennifer. "Labor Anticommunism in the United States of America and the United Kingdom, 1920–49." Journal of Contemporary History 53, no. 1 (2016): 109–33. http://dx.doi.org/10.1177/0022009416658701.

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Why did domestic anticommunism convulse the United States of America during the early Cold War but barely ripple in the United Kingdom? Contemporaries and historians have puzzled over the dramatic difference in domestic politics between the USA and the UK, given the countries’ broad alignment on foreign policy toward Communism and the Soviet Union in that era. This article reflects upon the role played by trade unions in the USA and the UK in the development of each country's culture and politics of anticommunism during the interwar years. Trade unions were key sites of Communist organizing, a
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41

Auerbach, Alan J., and James Poterba. "Capital Gains Taxation in the United States: Realizations, Revenue, and Rhetoric." Brookings Papers on Economic Activity 1988, no. 2 (1988): 595. http://dx.doi.org/10.2307/2534537.

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Herian, Mitchel Norman. "The Intergovernmental Politics of Internet Sales Taxation in the United States." Policy & Internet 4, no. 1 (2012): 1–20. http://dx.doi.org/10.1515/1944-2866.1154.

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Einhorn, Robin L. "Slavery and the Politics of Taxation in the Early United States." Studies in American Political Development 14, no. 2 (2000): 156–83. http://dx.doi.org/10.1017/s0898588x00003394.

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Nakagami, Yasuhiro, and Alfredo M. Pereira. "Budgetary and Efficiency Effects of Housing Taxation in the United States." Journal of Urban Economics 39, no. 1 (1996): 68–86. http://dx.doi.org/10.1006/juec.1996.0004.

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Jones, Christopher R., Spencer C. Usrey, and Thomas Z. Webb. "Taxation of Gambling in the United States: Comparing the Current System with Two Alternatives." ATA Journal of Legal Tax Research 12, no. 2 (2014): 34–53. http://dx.doi.org/10.2308/jltr-50940.

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ABSTRACT Under current federal and state laws within the United States, the taxation of gambling activities is complex and largely inefficient. At the federal level, taxes on gambling providers are virtually nonexistent outside of normal corporate taxation laws. At the state level, the varying tax regimes within states lead to a complicated reporting environment, with differing calculation methods and varying tax rates for gamblers and gambling operations. For individuals, tax reporting can be cumbersome, complex, and ineffective. This paper discusses the current tax reporting environment in t
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Michalke, Jeremy A. "An overview of emergency ultrasound in the United States." World Journal of Emergency Medicine 3, no. 2 (2012): 85. http://dx.doi.org/10.5847/wjem.j.issn.1920-8642.2012.02.001.

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Stewart, Andrew F. "The United States Endocrinology Workforce: A Supply-Demand Mismatch." Journal of Clinical Endocrinology & Metabolism 93, no. 4 (2008): 1164–66. http://dx.doi.org/10.1210/jc.2007-1920.

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Wasserman, Ira M. "The Impact of Epidemic, War, Prohibition and Media on Suicide: United States, 1910–1920." Suicide and Life-Threatening Behavior 22, no. 2 (1992): 240–54. http://dx.doi.org/10.1111/j.1943-278x.1992.tb00231.x.

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ABSTRACT: The paper utilizes a natural experiment approach to estimate the impact of exogenous social and political events on suicide behavior in the United States between 1910 and 1920. The study is concerned with determining the impact of World War I, the great Influenza Epidemic, and the prohibition experiment on suicide. Estimating the monthly population in the United States registration area from 1910 to 1920, monthly suicide and mortality rates are computed. A time‐series model is postulated, and second‐order autoregressive estimates are used to determine the impact of the independent va
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49

Enriquez, Daniella J. "The XVII Amendment’s impact to Economy, Politics, and European Immigration during Prohibition in the United States." Toro Historical Review 14, no. 2 (2023): 26–47. http://dx.doi.org/10.46787/tthr.v14i2.3314.

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Prohibition occurred between the years 1920 to 1933. The United States Congress ratified the XVII amendment prohibiting the sale, manufacture, and transport of intoxicating liquors. During these years United States emerged from its involvement in World War I, experienced the Roaring Twenties, and felt the impact of the Great Depression. The era historically transformed the United States during the period of thirteen years. Upon the ratification of XVIII amendment, the Volstead Act became the enforcing mechanism of the law, Prohibition took effect within the United States on January 17, 1920. T
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50

Williams, Michael. "Industrial Impacts on the Forests of the United States, 1860–1920." Forest & Conservation History 31, no. 3 (1987): 108–21. http://dx.doi.org/10.2307/4005135.

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