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Journal articles on the topic "New York (State). Tax Compliance Division"

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Martin, Isaac William. "Tax Evasion and the Rule of Law in Latin America: The Political Culture of Cheating and Compliance in Argentina and Chile. By Marcelo Bergman. University Park: The Pennsylvania State University Press. 2009. 280p. $65.00. - War, Revenue and State Building: Financing the Development of the American State. By Sheldon D. Pollack. Ithaca, New York: Cornell University Press. 2009. 328p. $24.95." Perspectives on Politics 9, no. 3 (September 2011): 731–33. http://dx.doi.org/10.1017/s1537592711002283.

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Hayashi, Haruo. "Long-term Recovery from Recent Disasters in Japan and the United States." Journal of Disaster Research 2, no. 6 (December 1, 2007): 413–18. http://dx.doi.org/10.20965/jdr.2007.p0413.

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In this issue of Journal of Disaster Research, we introduce nine papers on societal responses to recent catastrophic disasters with special focus on long-term recovery processes in Japan and the United States. As disaster impacts increase, we also find that recovery times take longer and the processes for recovery become more complicated. On January 17th of 1995, a magnitude 7.2 earthquake hit the Hanshin and Awaji regions of Japan, resulting in the largest disaster in Japan in 50 years. In this disaster which we call the Kobe earthquake hereafter, over 6,000 people were killed and the damage and losses totaled more than 100 billion US dollars. The long-term recovery from the Kobe earthquake disaster took more than ten years to complete. One of the most important responsibilities of disaster researchers has been to scientifically monitor and record the long-term recovery process following this unprecedented disaster and discern the lessons that can be applied to future disasters. The first seven papers in this issue present some of the key lessons our research team learned from the studying the long-term recovery following the Kobe earthquake disaster. We have two additional papers that deal with two recent disasters in the United States – the terrorist attacks on World Trade Center in New York on September 11 of 2001 and the devastation of New Orleans by the 2005 Hurricane Katrina and subsequent levee failures. These disasters have raised a number of new research questions about long-term recovery that US researchers are studying because of the unprecedented size and nature of these disasters’ impacts. Mr. Mammen’s paper reviews the long-term recovery processes observed at and around the World Trade Center site over the last six years. Ms. Johnson’s paper provides a detailed account of the protracted reconstruction planning efforts in the city of New Orleans to illustrate a set of sufficient and necessary conditions for successful recovery. All nine papers in this issue share a theoretical framework for long-term recovery processes which we developed based first upon the lessons learned from the Kobe earthquake and later expanded through observations made following other recent disasters in the world. The following sections provide a brief description of each paper as an introduction to this special issue. 1. The Need for Multiple Recovery Goals After the 1995 Kobe earthquake, the long-term recovery process began with the formulation of disaster recovery plans by the City of Kobe – the most severely impacted municipality – and an overarching plan by Hyogo Prefecture which coordinated 20 impacted municipalities; this planning effort took six months. Before the Kobe earthquake, as indicated in Mr. Maki’s paper in this issue, Japanese theories about, and approaches to, recovery focused mainly on physical recovery, particularly: the redevelopment plans for destroyed areas; the location and standards for housing and building reconstruction; and, the repair and rehabilitation of utility systems. But the lingering problems of some of the recent catastrophes in Japan and elsewhere indicate that there are multiple dimensions of recovery that must be considered. We propose that two other key dimensions are economic recovery and life recovery. The goal of economic recovery is the revitalization of the local disaster impacted economy, including both major industries and small businesses. The goal of life recovery is the restoration of the livelihoods of disaster victims. The recovery plans formulated following the 1995 Kobe earthquake, including the City of Kobe’s and Hyogo Prefecture’s plans, all stressed these two dimensions in addition to physical recovery. The basic structure of both the City of Kobe’s and Hyogo Prefecture’s recovery plans are summarized in Fig. 1. Each plan has three elements that work simultaneously. The first and most basic element of recovery is the restoration of damaged infrastructure. This helps both physical recovery and economic recovery. Once homes and work places are recovered, Life recovery of the impacted people can be achieved as the final goal of recovery. Figure 2 provides a “recovery report card” of the progress made by 2006 – 11 years into Kobe’s recovery. Infrastructure was restored in two years, which was probably the fastest infrastructure restoration ever, after such a major disaster; it astonished the world. Within five years, more than 140,000 housing units were constructed using a variety of financial means and ownership patterns, and exceeding the number of demolished housing units. Governments at all levels – municipal, prefectural, and national – provided affordable public rental apartments. Private developers, both local and national, also built condominiums and apartments. Disaster victims themselves also invested a lot to reconstruct their homes. Eleven major redevelopment projects were undertaken and all were completed in 10 years. In sum, the physical recovery following the 1995 Kobe earthquake was extensive and has been viewed as a major success. In contrast, economic recovery and life recovery are still underway more than 13 years later. Before the Kobe earthquake, Japan’s policy approaches to recovery assumed that economic recovery and life recovery would be achieved by infusing ample amounts of public funding for physical recovery into the disaster area. Even though the City of Kobe’s and Hyogo Prefecture’s recovery plans set economic recovery and life recovery as key goals, there was not clear policy guidance to accomplish them. Without a clear articulation of the desired end-state, economic recovery programs for both large and small businesses were ill-timed and ill-matched to the needs of these businesses trying to recover amidst a prolonged slump in the overall Japanese economy that began in 1997. “Life recovery” programs implemented as part of Kobe’s recovery were essentially social welfare programs for low-income and/or senior citizens. 2. Requirements for Successful Physical Recovery Why was the physical recovery following the 1995 Kobe earthquake so successful in terms of infrastructure restoration, the replacement of damaged housing units, and completion of urban redevelopment projects? There are at least three key success factors that can be applied to other disaster recovery efforts: 1) citizen participation in recovery planning efforts, 2) strong local leadership, and 3) the establishment of numerical targets for recovery. Citizen participation As pointed out in the three papers on recovery planning processes by Mr. Maki, Mr. Mammen, and Ms. Johnson, citizen participation is one of the indispensable factors for successful recovery plans. Thousands of citizens participated in planning workshops organized by America Speaks as part of both the World Trade Center and City of New Orleans recovery planning efforts. Although no such workshops were held as part of the City of Kobe’s recovery planning process, citizen participation had been part of the City of Kobe’s general plan update that had occurred shortly before the earthquake. The City of Kobe’s recovery plan is, in large part, an adaptation of the 1995-2005 general plan. On January 13 of 1995, the City of Kobe formally approved its new, 1995-2005 general plan which had been developed over the course of three years with full of citizen participation. City officials, responsible for drafting the City of Kobe’s recovery plan, have later admitted that they were able to prepare the city’s recovery plan in six months because they had the preceding three years of planning for the new general plan with citizen participation. Based on this lesson, Odiya City compiled its recovery plan based on the recommendations obtained from a series of five stakeholder workshops after the 2004 Niigata Chuetsu earthquake. <strong>Fig. 1. </strong> Basic structure of recovery plans from the 1995 Kobe earthquake. <strong>Fig. 2. </strong> “Disaster recovery report card” of the progress made by 2006. Strong leadership In the aftermath of the Kobe earthquake, local leadership had a defining role in the recovery process. Kobe’s former Mayor, Mr. Yukitoshi Sasayama, was hired to work in Kobe City government as an urban planner, rebuilding Kobe following World War II. He knew the city intimately. When he saw damage in one area on his way to the City Hall right after the earthquake, he knew what levels of damage to expect in other parts of the city. It was he who called for the two-month moratorium on rebuilding in Kobe city on the day of the earthquake. The moratorium provided time for the city to formulate a vision and policies to guide the various levels of government, private investors, and residents in rebuilding. It was a quite unpopular policy when Mayor Sasayama announced it. Citizens expected the city to be focusing on shelters and mass care, not a ban on reconstruction. Based on his experience in rebuilding Kobe following WWII, he was determined not to allow haphazard reconstruction in the city. It took several years before Kobe citizens appreciated the moratorium. Numerical targets Former Governor Mr. Toshitami Kaihara provided some key numerical targets for recovery which were announced in the prefecture and municipal recovery plans. They were: 1) Hyogo Prefecture would rebuild all the damaged housing units in three years, 2) all the temporary housing would be removed within five years, and 3) physical recovery would be completed in ten years. All of these numerical targets were achieved. Having numerical targets was critical to directing and motivating all the stakeholders including the national government’s investment, and it proved to be the foundation for Japan’s fundamental approach to recovery following the 1995 earthquake. 3. Economic Recovery as the Prime Goal of Disaster Recovery In Japan, it is the responsibility of the national government to supply the financial support to restore damaged infrastructure and public facilities in the impacted area as soon as possible. The long-term recovery following the Kobe earthquake is the first time, in Japan’s modern history, that a major rebuilding effort occurred during a time when there was not also strong national economic growth. In contrast, between 1945 and 1990, Japan enjoyed a high level of national economic growth which helped facilitate the recoveries following WWII and other large fires. In the first year after the Kobe earthquake, Japan’s national government invested more than US$ 80 billion in recovery. These funds went mainly towards the repair and reconstruction of infrastructure and public facilities. Now, looking back, we can also see that these investments also nearly crushed the local economy. Too much money flowed into the local economy over too short a period of time and it also did not have the “trickle-down” effect that might have been intended. To accomplish numerical targets for physical recovery, the national government awarded contracts to large companies from Osaka and Tokyo. But, these large out-of-town contractors also tended to have their own labor and supply chains already intact, and did not use local resources and labor, as might have been expected. Essentially, ten years of housing supply was completed in less than three years, which led to a significant local economic slump. Large amounts of public investment for recovery are not necessarily a panacea for local businesses, and local economic recovery, as shown in the following two examples from the Kobe earthquake. A significant national investment was made to rebuild the Port of Kobe to a higher seismic standard, but both its foreign export and import trade never recovered to pre-disaster levels. While the Kobe Port was out of business, both the Yokohama Port and the Osaka Port increased their business, even though many economists initially predicted that the Kaohsiung Port in Chinese Taipei or the Pusan Port in Korea would capture this business. Business stayed at all of these ports even after the reopening of the Kobe Port. Similarly, the Hanshin Railway was severely damaged and it took half a year to resume its operation, but it never regained its pre-disaster readership. In this case, two other local railway services, the JR and Hankyu lines, maintained their increased readership even after the Hanshin railway resumed operation. As illustrated by these examples, pre-disaster customers who relied on previous economic output could not necessarily afford to wait for local industries to recover and may have had to take their business elsewhere. Our research suggests that the significant recovery investment made by Japan’s national government may have been a disincentive for new economic development in the impacted area. Government may have been the only significant financial risk-taker in the impacted area during the national economic slow-down. But, its focus was on restoring what had been lost rather than promoting new or emerging economic development. Thus, there may have been a missed opportunity to provide incentives or put pressure on major businesses and industries to develop new businesses and attract new customers in return for the public investment. The significant recovery investment by Japan’s national government may have also created an over-reliance of individuals on public spending and government support. As indicated in Ms. Karatani’s paper, individual savings of Kobe’s residents has continued to rise since the earthquake and the number of individuals on social welfare has also decreased below pre-disaster levels. Based on our research on economic recovery from the Kobe earthquake, at least two lessons emerge: 1) Successful economic recovery requires coordination among all three recovery goals – Economic, Physical and Life Recovery, and 2) “Recovery indices” are needed to better chart recovery progress in real-time and help ensure that the recovery investments are being used effectively. Economic recovery as the prime goal of recovery Physical recovery, especially the restoration of infrastructure and public facilities, may be the most direct and socially accepted provision of outside financial assistance into an impacted area. However, lessons learned from the Kobe earthquake suggest that the sheer amount of such assistance may not be effective as it should be. Thus, as shown in Fig. 3, economic recovery should be the top priority goal for recovery among the three goals and serve as a guiding force for physical recovery and life recovery. Physical recovery can be a powerful facilitator of post-disaster economic development by upgrading social infrastructure and public facilities in compliance with economic recovery plans. In this way, it is possible to turn a disaster into an opportunity for future sustainable development. Life recovery may also be achieved with a healthy economic recovery that increases tax revenue in the impacted area. In order to achieve this coordination among all three recovery goals, municipalities in the impacted areas should have access to flexible forms of post-disaster financing. The community development block grant program that has been used after several large disasters in the United States, provide impacted municipalities with a more flexible form of funding and the ability to better determine what to do and when. The participation of key stakeholders is also an indispensable element of success that enables block grant programs to transform local needs into concrete businesses. In sum, an effective economic recovery combines good coordination of national support to restore infrastructure and public facilities and local initiatives that promote community recovery. Developing Recovery Indices Long-term recovery takes time. As Mr. Tatsuki’s paper explains, periodical social survey data indicates that it took ten years before the initial impacts of the Kobe earthquake were no longer affecting the well-being of disaster victims and the recovery was completed. In order to manage this long-term recovery process effectively, it is important to have some indices to visualize the recovery processes. In this issue, three papers by Mr. Takashima, Ms. Karatani, and Mr. Kimura define three different kinds of recovery indices that can be used to continually monitor the progress of the recovery. Mr. Takashima focuses on electric power consumption in the impacted area as an index for impact and recovery. Chronological change in electric power consumption can be obtained from the monthly reports of power company branches. Daily estimates can also be made by tracking changes in city lights using a satellite called DMSP. Changes in city lights can be a very useful recovery measure especially at the early stages since it can be updated daily for anywhere in the world. Ms. Karatani focuses on the chronological patterns of monthly macro-statistics that prefecture and city governments collect as part of their routine monitoring of services and operations. For researchers, it is extremely costly and virtually impossible to launch post-disaster projects that collect recovery data continuously for ten years. It is more practical for researchers to utilize data that is already being collected by local governments or other agencies and use this data to create disaster impact and recovery indices. Ms. Karatani found three basic patterns of disaster impact and recovery in the local government data that she studied: 1) Some activities increased soon after the disaster event and then slumped, such as housing construction; 2) Some activities reduced sharply for a period of time after the disaster and then rebounded to previous levels, such as grocery consumption; and 3) Some activities reduced sharply for a while and never returned to previous levels, such as the Kobe Port and Hanshin Railway. Mr. Kimura focuses on the psychology of disaster victims. He developed a “recovery and reconstruction calendar” that clarifies the process that disaster victims undergo in rebuilding their shattered lives. His work is based on the results of random surveys. Despite differences in disaster size and locality, survey data from the 1995 Kobe earthquake and the 2004 Niigata-ken Chuetsu earthquake indicate that the recovery and reconstruction calendar is highly reliable and stable in clarifying the recovery and reconstruction process. <strong>Fig. 3.</strong> Integrated plan of disaster recovery. 4. Life Recovery as the Ultimate Goal of Disaster Recovery Life recovery starts with the identification of the disaster victims. In Japan, local governments in the impacted area issue a “damage certificate” to disaster victims by household, recording the extent of each victim’s housing damage. After the Kobe earthquake, a total of 500,000 certificates were issued. These certificates, in turn, were used by both public and private organizations to determine victim’s eligibility for individual assistance programs. However, about 30% of those victims who received certificates after the Kobe earthquake were dissatisfied with the results of assessment. This caused long and severe disputes for more than three years. Based on the lessons learned from the Kobe earthquake, Mr. Horie’s paper presents (1) a standardized procedure for building damage assessment and (2) an inspector training system. This system has been adopted as the official building damage assessment system for issuing damage certificates to victims of the 2004 Niigata-ken Chuetsu earthquake, the 2007 Noto-Peninsula earthquake, and the 2007 Niigata-ken Chuetsu Oki earthquake. Personal and family recovery, which we term life recovery, was one of the explicit goals of the recovery plan from the Kobe earthquake, but it was unclear in both recovery theory and practice as to how this would be measured and accomplished. Now, after studying the recovery in Kobe and other regions, Ms. Tamura’s paper proposes that there are seven elements that define the meaning of life recovery for disaster victims. She recently tested this model in a workshop with Kobe disaster victims. The seven elements and victims’ rankings are shown in Fig. 4. Regaining housing and restoring social networks were, by far, the top recovery indicators for victims. Restoration of neighborhood character ranked third. Demographic shifts and redevelopment plans implemented following the Kobe earthquake forced significant neighborhood changes upon many victims. Next in line were: having a sense of being better prepared and reducing their vulnerability to future disasters; regaining their physical and mental health; and restoration of their income, job, and the economy. The provision of government assistance also provided victims with a sense of life recovery. Mr. Tatsuki’s paper summarizes the results of four random-sample surveys of residents within the most severely impacted areas of Hyogo Prefecture. These surveys were conducted biannually since 1999,. Based on the results of survey data from 1999, 2001, 2003, and 2005, it is our conclusion that life recovery took ten years for victims in the area impacted significantly by the Kobe earthquake. Fig. 5 shows that by comparing the two structural equation models of disaster recovery (from 2003 and 2005), damage caused by the Kobe earthquake was no longer a determinant of life recovery in the 2005 model. It was still one of the major determinants in the 2003 model as it was in 1999 and 2001. This is the first time in the history of disaster research that the entire recovery process has been scientifically described. It can be utilized as a resource and provide benchmarks for monitoring the recovery from future disasters. <strong>Fig. 4.</strong> Ethnographical meaning of “life recovery” obtained from the 5th year review of the Kobe earthquake by the City of Kobe. <strong>Fig. 5.</strong> Life recovery models of 2003 and 2005. 6. The Need for an Integrated Recovery Plan The recovery lessons from Kobe and other regions suggest that we need more integrated recovery plans that use physical recovery as a tool for economic recovery, which in turn helps disaster victims. Furthermore, we believe that economic recovery should be the top priority for recovery, and physical recovery should be regarded as a tool for stimulating economic recovery and upgrading social infrastructure (as shown in Fig. 6). With this approach, disaster recovery can help build the foundation for a long-lasting and sustainable community. Figure 6 proposes a more detailed model for a more holistic recovery process. The ultimate goal of any recovery process should be achieving life recovery for all disaster victims. We believe that to get there, both direct and indirect approaches must be taken. Direct approaches include: the provision of funds and goods for victims, for physical and mental health care, and for housing reconstruction. Indirect approaches for life recovery are those which facilitate economic recovery, which also has both direct and indirect approaches. Direct approaches to economic recovery include: subsidies, loans, and tax exemptions. Indirect approaches to economic recovery include, most significantly, the direct projects to restore infrastructure and public buildings. More subtle approaches include: setting new regulations or deregulations, providing technical support, and creating new businesses. A holistic recovery process needs to strategically combine all of these approaches, and there must be collaborative implementation by all the key stakeholders, including local governments, non-profit and non-governmental organizations (NPOs and NGOs), community-based organizations (CBOs), and the private sector. Therefore, community and stakeholder participation in the planning process is essential to achieve buy-in for the vision and desired outcomes of the recovery plan. Securing the required financial resources is also critical to successful implementation. In thinking of stakeholders, it is important to differentiate between supporting entities and operating agencies. Supporting entities are those organizations that supply the necessary funding for recovery. Both Japan’s national government and the federal government in the U.S. are the prime supporting entities in the recovery from the 1995 Kobe earthquake and the 2001 World Trade Center recovery. In Taiwan, the Buddhist organization and the national government of Taiwan were major supporting entities in the recovery from the 1999 Chi-Chi earthquake. Operating agencies are those organizations that implement various recovery measures. In Japan, local governments in the impacted area are operating agencies, while the national government is a supporting entity. In the United States, community development block grants provide an opportunity for many operating agencies to implement various recovery measures. As Mr. Mammen’ paper describes, many NPOs, NGOs, and/or CBOs in addition to local governments have had major roles in implementing various kinds programs funded by block grants as part of the World Trade Center recovery. No one, single organization can provide effective help for all kinds of disaster victims individually or collectively. The needs of disaster victims may be conflicting with each other because of their diversity. Their divergent needs can be successfully met by the diversity of operating agencies that have responsibility for implementing recovery measures. In a similar context, block grants made to individual households, such as microfinance, has been a vital recovery mechanism for victims in Thailand who suffered from the 2004 Sumatra earthquake and tsunami disaster. Both disaster victims and government officers at all levels strongly supported the microfinance so that disaster victims themselves would become operating agencies for recovery. Empowering individuals in sustainable life recovery is indeed the ultimate goal of recovery. <strong>Fig. 6.</strong> A holistic recovery policy model.
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B2041171019, TEDDY MULYAWAN. "PERAN FINANCIAL DISTRESS SEBAGAI MEDIASI GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM." Equator Journal of Management and Entrepreneurship (EJME) 7, no. 4 (August 6, 2019). http://dx.doi.org/10.26418/ejme.v7i4.34574.

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Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress memediasi Good Corporate Governance dan Return saham. Penilaian financial distress menggunakan proksi Altman Z-Score untuk EMS (Emerging Market) yang dirasakan sesuai dengan kondisi pasar modal di Indonesia. Model analisis yang digunakan adalah regresi berganda dan hasil yang ditemukan adanya pengaruh financial distress memediasi kedua variabel penelitian GCG dan return saham. Dari keseluruhan emiten yang tercatat dalam SWA (per 1 November 2018), ditemukan sejumlah 12 emiten yang dapat dijadikan sampel dalam penelitian karena konsistensi keikutsertaan dalam penilaian GCG oleh IICG. Financial Distress ditemukan memediasi Good Corporate Governance terhadap return saham, dimana hal ini sesuai dengan penelitian terdahulu seperti penelitian Jannah & Khoiruddin (2017) yang meneliti mengenai peran financial distress memediasi kepemilikan institusional, kepemilikan manajerial terhadap return saham Keputusan investor untuk berinvestasi perlu mempertimbangkan bahwa ketika investor melakukan investasi perlu menghindari gejala financial distress dan mempertimbangkan keputusan manajerial (GCG) tersebut.Kata Kunci : Financial Distress, Corporate Governance, Altman EMS Z-Score, Return SahamDAFTAR PUSTAKA Ajiwanto, A.W. dan Herawati, J., (2014), Pengaruh Good Corporate Governance Terhadap Return Saham Perusahaan yang Terdaftar di Corporate Governane Perception Index dan Bursa Efek Indonesia Periode 2010 – 2012, Jurnal Ilmiah Mahasiswa FEB, Vol. 2 No. 2.Alexander,J. 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King, Emerald L., and Denise N. Rall. "Re-imagining the Empire of Japan through Japanese Schoolboy Uniforms." M/C Journal 18, no. 6 (March 7, 2016). http://dx.doi.org/10.5204/mcj.1041.

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Introduction“From every kind of man obedience I expect; I’m the Emperor of Japan.” (“Miyasama,” from Gilbert and Sullivan’s musical The Mikado, 1885)This commentary is facilitated by—surprisingly resilient—oriental stereotypes of an imagined Japan (think of Oscar Wilde’s assertion, in 1889, that Japan was a European invention). During the Victorian era, in Britain, there was a craze for all things oriental, particularly ceramics and “there was a craze for all things Japanese and no middle class drawing room was without its Japanese fan or teapot.“ (V&A Victorian). These pastoral depictions of the ‘oriental life’ included the figures of men and women in oriental garb, with fans, stilt shoes, kimono-like robes, and appropriate headdresses, engaging in garden-based activities, especially tea ceremony variations (Landow). In fact, tea itself, and the idea of a ceremony of serving it, had taken up a central role, even an obsession in middle- and upper-class Victorian life. Similarly, landscapes with wild seas, rugged rocks and stunted pines, wizened monks, pagodas and temples, and particular fauna and flora (cranes and other birds flying through clouds of peonies, cherry blossoms and chrysanthemums) were very popular motifs (see Martin and Koda). Rather than authenticity, these designs heightened the Western-based romantic stereotypes associated with a stylised form of Japanese life, conducted sedately under rule of the Japanese Imperial Court. In reality, prior to the Meiji period (1868–1912), the Emperor was largely removed from everyday concerns, residing as an isolated, holy figure in Kyoto, the traditional capital of Japan. Japan was instead ruled from Edo (modern day Tokyo) led by the Shogun and his generals, according to a strict Confucian influenced code (see Keene). In Japan, as elsewhere, the presence of feudal-style governance includes policies that determine much of everyday life, including restrictions on clothing (Rall 169). The Samurai code was no different, and included a series of protocols that restricted rank, movement, behaviour, and clothing. As Vincent has noted in the case of the ‘lace tax’ in Great Britain, these restrictions were designed to punish those who seek to penetrate the upper classes through their costume (28-30). In Japan, pre-Meiji sumptuary laws, for example, restricted the use of gold, and prohibited the use of a certain shade of red by merchant classes (V&A Kimono).Therefore, in the governance of pre-globalised societies, the importance of clothing and textile is evident; as Jones and Stallybrass comment: We need to understand the antimatedness of clothes, their ability to “pick up” subjects, to mould and shape them both physically and socially—to constitute subjects through their power as material memories […] Clothing is a worn world: a world of social relations put upon the wearer’s body. (2-3, emphasis added)The significant re-imagining of Japanese cultural and national identities are explored here through the cataclysmic impact of Western ideologies on Japanese cultural traditions. There are many ways to examine how indigenous cultures respond to European, British, or American (hereafter Western) influences, particularly in times of conflict (Wilk). Western ideology arrived in Japan after a long period of isolation (during which time Japan’s only contact was with Dutch traders) through the threat of military hostility and war. It is after this outside threat was realised that Japan’s adoption of military and industrial practices begins. The re-imagining of their national identity took many forms, and the inclusion of a Western-style military costuming as a schoolboy uniform became a highly visible indicator of Japan’s mission to protect its sovereign integrity. A brief history of Japan’s rise from a collection of isolated feudal states to a unified military power, in not only the Asian Pacific region but globally, demonstrates the speed at which they adopted the Western mode of warfare. Gunboats on Japan’s ShorelinesJapan was forcefully opened to the West in the 1850s by America under threat of First Name Perry’s ‘gunboat diplomacy’ (Hillsborough 7-8). Following this, Japan underwent a rapid period of modernisation, and an upsurge in nationalism and military expansion that was driven by a desire to catch up to the European powers present in the Pacific. Noted by Ian Ferguson in Civilization: The West and the Rest, Unsure, the Japanese decided […] to copy everything […] Japanese institutions were refashioned on Western models. The army drilled like Germans; the navy sailed like Britons. An American-style system of state elementary and middle schools was also introduced. (221, emphasis added)This was nothing short of a wide-scale reorganisation of Japan’s entire social structure and governance. Under the Emperor Meiji, who wrested power from the Shogunate and reclaimed it for the Imperial head, Japan steamed into an industrial revolution, achieving in a matter of years what had taken Europe over a century.Japan quickly became a major player-elect on the world stage. However, as an island nation, Japan lacked the essentials of both coal and iron with which to fashion not only industrial machinery but also military equipment, the machinery of war. In 1875 Japan forced Korea to open itself to foreign (read: Japanese) trade. In the same treaty, Korea was recognised as a sovereign nation, separate from Qing China (Tucker 1461). The necessity for raw materials then led to the Sino-Japanese War (1894–95), a conflict between Japan and China that marked the emergence of Japan as a major world power. The Korean Peninsula had long been China’s most important client state, but its strategic location adjacent to the Japanese archipelago, and its natural resources of coal and iron, attracted Japan’s interest. Later, the Russo-Japanese War (1904–05), allowed a victorious Japan to force Russia to abandon its expansionist policy in the Far East, becoming the first Asian power in modern times to defeat a European power. The Russo-Japanese War developed out of the rivalry between Russia and Japan for dominance in Korea and Manchuria, again in the struggle for natural resources (Tucker 1534-46).Japan’s victories, together with the county’s drive for resources, meant that Japan could now determine its role within the Asia-Pacific sphere of influence. As Japan’s military, and their adoption of Westernised combat, proved effective in maintaining national integrity, other social institutions also looked to the West (Ferguson 221). In an ironic twist—while Victorian and Continental fashion was busy adopting the exotic, oriental look (Martin and Koda)—the kimono, along with other essentials of Japanese fashions, were rapidly altered (both literally and figuratively) to suit new, warlike ideology. It should be noted that kimono literally means ‘things that you wear’ and which, prior to exposure to Western fashions, signified all worn clothing (Dalby 65-119). “Wearing Things” in Westernised JapanAs Japan modernised during the late 1800s the kimono was positioned as symbolising barbaric, pre-modern, ‘oriental’ Japan. Indeed, on 17 January 1887 the Meiji Empress issued a memorandum on the subject of women’s clothing in Japan: “She [the Empress] believed that western clothes were in fact closer to the dress of women in ancient Japan than the kimonos currently worn and urged that they be adopted as the standard clothes of the reign” (Keene 404). The resemblance between Western skirts and blouses and the simple skirt and separate top that had been worn in ancient times by a people descended from the sun goddess, Amaterasu wo mikami, was used to give authority and cultural authenticity to Japan’s modernisation projects. The Imperial Court, with its newly ennobled European style aristocrats, exchanged kimono silks for Victorian finery, and samurai armour for military pomp and splendour (Figure 1).Figure 1: The Meiji Emperor, Empress and Crown Prince resplendent in European fashions on an outing to Asukayama Park. Illustration: Toyohara Chikanobu, circa 1890.It is argued here that the function of a uniform is to prepare the body for service. Maids and butlers, nurses and courtesans, doctors, policemen, and soldiers are all distinguished by their garb. Prudence Black states: “as a technology, uniforms shape and code the body so they become a unit that belongs to a collective whole” (93). The requirement to discipline bodies through clothing, particularly through uniforms, is well documented (see Craik, Peoples, and Foucault). The need to distinguish enemies from allies on the battlefield requires adherence to a set of defined protocols, as referenced in military fashion compendiums (see Molloy). While the postcolonial adoption of Western-based clothing reflects a new form of subservience (Rall, Kuechler and Miller), in Japan, the indigenous garments were clearly designed in the interests of ideological allegiance. To understand the Japanese sartorial traditions, the kimono itself must be read as providing a strong disciplinary element. The traditional garment is designed to represent an upright and unbending column—where two meters of under bindings are used to discipline the body into shape are then topped with a further four meters of a stiffened silk obi wrapped around the waist and lower chest. To dress formally in such a garment requires helpers (see Dalby). The kimono both constructs and confines the women who wear it, and presses them into their roles as dutiful, upper-class daughters (see Craik). From the 1890s through to the 1930s, when Japan again enters a period of militarism, the myth of the kimono again changes as it is integrated into the build-up towards World War II.Decades later, when Japan re-established itself as a global economic power in the 1970s and 1980s, the kimono was re-authenticated as Japan’s ‘traditional’ garment. This time it was not the myth of a people descended from solar deities that was on display, but that of samurai strength and propriety for men, alongside an exaggerated femininity for women, invoking a powerful vision of Japanese sartorial tradition. This reworking of the kimono was only possible as the garment was already contained within the framework of Confucian family duty. However, in the lead up to World War II, Japanese military advancement demanded of its people soldiers that could win European-style wars. The quickest solution was to copy the military acumen and strategies of global warfare, and the costumes of the soldiery and seamen of Europe, including Great Britain (Ferguson). It was also acknowledged that soldiers were ‘made not born’ so the Japanese educational system was re-vamped to emulate those of its military rivals (McVeigh). It was in the uptake of schoolboy uniforms that this re-imagining of Japanese imperial strength took place.The Japanese Schoolboy UniformCentral to their rapid modernisation, Japan adopted a constitutional system of education that borrowed from American and French models (Tipton 68-69). The government viewed education as a “primary means of developing a sense of nation,” and at its core, was the imperial authorities’ obsession with defining “Japan and Japaneseness” (Tipton 68-69). Numerous reforms eventually saw, after an abolition of fees, nearly 100% attendance by both boys and girls, despite a lingering mind-set that educating women was “a waste of time” (Tipton 68-69). A boys’ uniform based on the French and Prussian military uniforms of the 1860s and 1870s respectively (Kinsella 217), was adopted in 1879 (McVeigh 47). This jacket, initially with Prussian cape and cap, consists of a square body, standing mandarin style collar and a buttoned front. It was through these education reforms, as visually symbolised by the adoption of military style school uniforms, that citizen making, education, and military training became interrelated aspects of Meiji modernisation (Kinsella 217). Known as the gakuran (gaku: to study; ran: meaning both orchid, and a pun on Horanda, meaning Holland, the only Western country with trading relations in pre-Meiji Japan), these jackets were a symbol of education, indicating European knowledge, power and influence and came to reflect all things European in Meiji Japan. By adopting these jackets two objectives were realised:through the magical power of imitation, Japan would, by adopting the clothing of the West, naturally rise in military power; and boys were uniformed to become not only educated as quasi-Europeans, but as fighting soldiers and sons (suns) of the nation.The gakuran jacket was first popularised by state-run schools, however, in the century and a half that the garment has been in use it has come to symbolise young Japanese masculinity as showcased in campus films, anime, manga, computer games, and as fashion is the preeminent garment for boybands and Japanese hipsters.While the gakuran is central to the rise of global militarism in Japan (McVeigh 51-53), the jacket would go on to form the basis of the Sun Yat Sen and Mao Suits as symbols of revolutionary China (see McVeigh). Supposedly, Sun Yat Sen saw the schoolboy jacket in Japan as a utilitarian garment and adopted it with a turn down collar (Cumming et al.). For Sun Yat Sen, the gakuran was the perfect mix of civilian (school boy) and military (the garment’s Prussian heritage) allowing him to walk a middle path between the demands of both. Furthermore, the garment allowed Sun to navigate between Western style suits and old-fashioned Qing dynasty styles (Gerth 116); one was associated with the imperialism of the National Products Movement, while the other represented the corruption of the old dynasty. In this way, the gakuran was further politicised from a national (Japanese) symbol to a global one. While military uniforms have always been political garments, in the late 1800s and early 1900s, as the world was rocked by revolutions and war, civilian clothing also became a means of expressing political ideals (McVeigh 48-49). Note that Mahatma Ghandi’s clothing choices also evolved from wholly Western styles to traditional and emphasised domestic products (Gerth 116).Mao adopted this style circa 1927, further defining the style when he came to power by adding elements from the trousers, tunics, and black cotton shoes worn by peasants. The suit was further codified during the 1960s, reaching its height in the Cultural Revolution. While the gakuran has always been a scholarly black (see Figure 2), subtle differences in the colour palette differentiated the Chinese population—peasants and workers donned indigo blue Mao jackets, while the People’s Liberation Army Soldiers donned khaki green. This limited colour scheme somewhat paradoxically ensured that subtle hierarchical differences were maintained even whilst advocating egalitarian ideals (Davis 522). Both the Sun Yat Sen suit and the Mao jacket represented the rejection of bourgeois (Western) norms that objectified the female form in favour of a uniform society. Neo-Maoism and Mao fever of the early 1990s saw the Mao suit emerge again as a desirable piece of iconic/ironic youth fashion. Figure 2: An example of Gakuran uniform next to the girl’s equivalent on display at Ichikawa Gakuen School (Japan). Photo: Emerald King, 2015.There is a clear and vital link between the influence of the Prussian style Japanese schoolboy uniform on the later creation of the Mao jacket—that of the uniform as an integral piece of worn propaganda (Atkins).For Japan, the rapid deployment of new military and industrial technologies, as well as a sartorial need to present her leaders as modern (read: Western) demanded the adoption of European-style uniforms. The Imperial family had always been removed from Samurai battlefields, so the adoption of Western military costume allowed Japan’s rulers to present a uniform face to other global powers. When Japan found itself in conflict in the Asia Pacific Region, without an organised military, the first requirement was to completely reorganise their system of warfare from a feudal base and to train up national servicemen. Within an American-style compulsory education system, the European-based curriculum included training in mathematics, engineering and military history, as young Britons had for generations begun their education in Greek and Latin, with the study of Ancient Greek and Roman wars (Bantock). It is only in the classroom that ideological change on a mass scale can take place (Reference Please), a lesson not missed by later leaders such as Mao Zedong.ConclusionIn the 1880s, the Japanese leaders established their position in global politics by adopting clothing and practices from the West (Europeans, Britons, and Americans) in order to quickly re-shape their country’s educational system and military establishment. The prevailing military costume from foreign cultures not only disciplined their adopted European bodies, they enforced a new regime through dress (Rall 157-174). For boys, the gakuran symbolised the unity of education and militarism as central to Japanese masculinity. Wearing a uniform, as many authors suggest, furthers compliance (Craik, Nagasawa Kaiser and Hutton, and McVeigh). As conscription became a part of Japanese reality in World War II, the schoolboys just swapped their military-inspired school uniforms for genuine military garments.Re-imagining a Japanese schoolboy uniform from a European military costume might suit ideological purposes (Atkins), but there is more. The gakuran, as a uniform based on a close, but not fitted jacket, was the product of a process of advanced industrialisation in the garment-making industry also taking place in the 1800s:Between 1810 and 1830, technical calibrations invented by tailors working at the very highest level of the craft [in Britain] eventually made it possible for hundreds of suits to be cut up and made in advance [...] and the ready-to-wear idea was put into practice for men’s clothes […] originally for uniforms for the War of 1812. (Hollander 31) In this way, industrialisation became a means to mass production, which furthered militarisation, “the uniform is thus the clothing of the modern disciplinary society” (Black 102). There is a perfect resonance between Japan’s appetite for a modern military and their rise to an industrialised society, and their conquests in Asia Pacific supplied the necessary material resources that made such a rapid deployment possible. The Japanese schoolboy uniform was an integral part of the process of both industrialisation and militarisation, which instilled in the wearer a social role required by modern Japanese society in its rise for global power. Garments are never just clothing, but offer a “world of social relations put upon the wearer’s body” (Jones and Stallybrass 3-4).Today, both the Japanese kimono and the Japanese schoolboy uniform continue to interact with, and interrogate, global fashions as contemporary designers continue to call on the tropes of ‘military chic’ (Tonchi) and Japanese-inspired clothing (Kawamura). References Atkins, Jaqueline. Wearing Propaganda: Textiles on the Home Front in Japan, Britain, and the United States. Princeton: Yale UP, 2005.Bantock, Geoffrey Herman. Culture, Industrialisation and Education. London: Routledge & K. Paul, 1968.Black, Prudence. “The Discipline of Appearance: Military Style and Australian Flight Hostess Uniforms 1930–1964.” Fashion & War in Popular Culture. Ed. Denise N. Rall. Bristol: Intellect/U Chicago P, 2014. 91-106.Craik, Jenifer. Uniforms Exposed: From Conformity to Transgression. Oxford: Berg, 2005.Cumming, Valerie, Cecil Williet Cunnington, and Phillis Emily Cunnington. “Mao Style.” The Dictionary of Fashion History. Eds. Valerie Cumming, Cecil Williet Cunnington, and Phillis Emily Cunnington. Oxford: Berg, 2010.Dalby, Liza, ed. Kimono: Fashioning Culture. London: Vintage, 2001.Davis, Edward L., ed. Encyclopaedia of Contemporary Chinese Culture. London: Routledge, 2005.Dees, Jan. Taisho Kimono: Speaking of Past and Present. Milan: Skira, 2009.Ferguson, N. Civilization: The West and the Rest. London: Penguin, 2011.Foucault, Michel. Discipline and Punish: The Birth of the Prison. Trans. Alan Sheridan. London: Penguin, 1997. Gerth, Karl. China Made: Consumer Culture and the Creation of the Nation, Cambridge: East Asian Harvard Monograph 224, 2003.Gilbert, W.S., and Arthur Sullivan. The Mikado or, The Town of Titipu. 1885. 16 Nov. 2015 ‹http://math.boisestate.edu/gas/mikado/mk_lib.pdf›. Hillsborough, Romulus. Samurai Revolution: The Dawn of Modern Japan Seen through the Eyes of the Shogun's Last Samurai. Vermont: Tuttle, 2014.Jones, Anne R., and Peter Stallybrass, Renaissance Clothing and the Materials of Memory. Cambridge: Cambridge UP, 2000.Keene, Donald. Emperor of Japan: Meiji and His World, 1852-1912. New York: Columbia UP, 2002.King, Emerald L. “Schoolboys and Kimono Ladies.” Presentation to the Un-Thinking Asian Migrations Conference, University of Otago, Dunedin, New Zealand, 24-26 Aug. 2014. Kinsella, Sharon. “What’s Behind the Fetishism of Japanese School Uniforms?” Fashion Theory 6.2 (2002): 215-37. Kuechler, Susanne, and Daniel Miller, eds. Clothing as Material Culture. Oxford: Berg, 2005.Landow, George P. “Liberty and the Evolution of the Liberty Style.” 22 Aug. 2010. ‹http://www.victorianweb.org/art/design/liberty/lstyle.html›.Martin, Richard, and Harold Koda. Orientalism: Vision of the East in Western Dress. New York: Metropolitan Museum of Art, 1994.McVeigh, Brian J. Wearing Ideology: State, Schooling, and Self-Presentation in Japan. Oxford: Berg, 2000.Molloy, John. Military Fashion: A Comparative History of the Uniforms of the Great Armies from the 17th Century to the First World War. New York: Putnam, 1972.Peoples, Sharon. “Embodying the Military: Uniforms.” Critical Studies in Men’s Fashion 1.1 (2014): 7-21.Rall, Denise N. “Costume & Conquest: A Proximity Framework for Post-War Impacts on Clothing and Textile Art.” Fashion & War in Popular Culture, ed. Denise N. Rall. Bristol: Intellect/U Chicago P, 2014. 157-74. Tipton, Elise K. Modern Japan: A Social and Political History. 3rd ed. London: Routledge, 2016.Tucker, Spencer C., ed. A Global Chronology of Conflict: From the Ancient World to the Modern Middle East. Santa Barbara, CA: ABC-CLIO, 2013.V&A Kimono. Victoria and Albert Museum. “A History of the Kimono.” 2004. 2 Oct. 2015 ‹http://www.vam.ac.uk/content/articles/h/a-history-of-the-kimono/›.V&A Victorian. Victoria and Albert Museum. “The Victorian Vision of China and Japan.” 10 Nov. 2015 ‹http://www.vam.ac.uk/content/articles/t/the-victorian-vision-of-china-and-japan/›.Vincent, Susan J. The Anatomy of Fashion: Dressing the Body from the Renaissance to Today. Berg: Oxford, 2009.Wilde, Oscar. “The Decay of Lying.” 1889. In Intentions New York: Berentano’s 1905. 16 Nov. 2015 ‹http://virgil.org/dswo/courses/novel/wilde-lying.pdf›. Wilk, Richard. “Consumer Goods as a Dialogue about Development.” Cultural History 7 (1990) 79-100.
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Watkins, Patti Lou. "Fat Studies 101: Learning to Have Your Cake and Eat It Too." M/C Journal 18, no. 3 (May 18, 2015). http://dx.doi.org/10.5204/mcj.968.

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“I’m fat–and it’s okay! It doesn’t mean I’m stupid, or ugly, or lazy, or selfish. I’m fat!” so proclaims Joy Nash in her YouTube video, A Fat Rant. “Fat! It’s three little letters–what are you afraid of?!” This is the question I pose to my class on day one of Fat Studies. Sadly, many college students do fear fat, and negative attitudes toward fat people are quite prevalent in this population (Ambwani et al. 366). As I teach it, Fat Studies is cross-listed between Psychology and Gender Studies. However, most students who enrol have majors in Psychology or other behavioural health science fields in which weight bias is particularly pronounced (Watkins and Concepcion 159). Upon finding stronger bias among third- versus first-year Physical Education students, O’Brien, Hunter, and Banks (308) speculated that the weight-centric curriculum that typifies this field actively engenders anti-fat attitudes. Based on their exploration of textbook content, McHugh and Kasardo (621) contend that Psychology too is complicit in propagating weight bias by espousing weight-centric messages throughout the curriculum. Such messages include the concepts that higher body weight invariably leads to poor health, weight control is simply a matter of individual choice, and dieting is an effective means of losing weight and improving health (Tylka et al.). These weight-centric tenets are, however, highly contested. For instance, there exists a body of research so vast that it has its own name, the “obesity paradox” literature. This literature (McAuley and Blair 773) entails studies that show that “obese” persons with chronic disease have relatively better survival rates and that a substantial portion of “overweight” and “obese” individuals have levels of metabolic health similar to or better than “normal” weight individuals (e.g., Flegal et al. 71). Finally, the “obesity paradox” literature includes studies showing that cardiovascular fitness is a far better predictor of mortality than weight. In other words, individuals may be both fit and fat, or conversely, unfit and thin (Barry et al. 382). In addition, Tylka et al. review literature attesting to the complex causes of weight status that extend beyond individual behaviour, ranging from genetic predispositions to sociocultural factors beyond personal control. Lastly, reviews of research on dieting interventions show that these are overwhelmingly ineffective in producing lasting weight loss or actual improvements in health and may in fact lead to disordered eating and other unanticipated adverse consequences (e.g., Bacon and Aphramor; Mann et al. 220; Salas e79; Tylka et al.).The newfound, interdisciplinary field of scholarship known as Fat Studies aims to debunk weight-centric misconceptions by elucidating findings that counter these mainstream suppositions. Health At Every Size® (HAES), a weight-neutral approach to holistic well-being, is an important facet of Fat Studies. The HAES paradigm advocates intuitive eating and pleasurable physical activity for health rather than restrictive dieting and regimented exercise for weight loss. HAES further encourages body acceptance of self and others regardless of size. Empirical evidence shows that HAES-based interventions improve physical and psychological health without harmful side-effects or high dropout rates associated with weight loss interventions (Bacon and Aphramor; Clifford et al. “Impact of Non-Diet Approaches” 143). HAES, like the broader field of Fat Studies, seeks to eradicate weight-based discrimination, positioning weight bias as a social justice issue that intersects with oppression based on other areas of difference such as gender, race, and social class. Much like Queer Studies, Fat Studies seeks to reclaim the word, fat, thus stripping it of its pejorative connotations. As Nash asserts in her video, “Fat is a descriptive physical characteristic. It’s not an insult, or an obscenity, or a death sentence!” As an academic discipline, Fat Studies is expanding its visibility and reach. The Fat Studies Reader, the primary source of reading for my course, provides a comprehensive overview of the field (Rothblum and Solovay 1). This interdisciplinary anthology addresses fat history and activism, fat as social inequality, fat in healthcare, and fat in popular culture. Ward (937) reviews this and other recently-released fat-friendly texts. The field features its own journal, Fat Studies: An Interdisciplinary Journal of Body Weight and Society, which publishes original research, overview articles, and reviews of assorted media. Both the Popular Culture Association and National Women’s Studies Association have special interest groups devoted to Fat Studies, and the American Psychological Association’s Division on the Psychology of Women has recently formed a task force on sizism (Bergen and Carrizales 22). Furthermore, Fat Studies conferences have been held in Australia and New Zealand, and the third annual Weight Stigma Conference will occur in Iceland, September 2015. Although the latter conference is not necessarily limited to those who align themselves with Fat Studies, keynote speakers include Ragen Chastain, a well-known member of the fat acceptance movement largely via her blog, Dances with Fat. The theme of this year’s conference, “Institutionalised Weightism: How to Challenge Oppressive Systems,” is consistent with Fat Studies precepts:This year’s theme focuses on the larger social hierarchies that favour thinness and reject fatness within western culture and how these systems have dictated the framing of fatness within the media, medicine, academia and our own identities. What can be done to oppose systemised oppression? What can be learned from the fight for social justice and equality within other arenas? Can research and activism be united to challenge prevailing ideas about fat bodies?Concomitantly, Fat Studies courses have begun to appear on college campuses. Watkins, Farrell, and Doyle-Hugmeyer (180) identified and described four Fat Studies and two HAES courses that were being taught in the U.S. and abroad as of 2012. Since then, a Fat Studies course has been taught online at West Virginia University and another will soon be offered at Washington State University. Additionally, a new HAES class has been taught at Saint Mary’s College of California during the last two academic years. Cameron (“Toward a Fat Pedagogy” 28) describes ways in which nearly 30 instructors from five different countries have incorporated fat studies pedagogy into university courses across an array of academic areas. This growing trend is manifested in The Fat Pedagogy Reader (Russell and Cameron) due out later this year. In this article, I describe content and pedagogical strategies that I use in my Fat Studies course. I then share students’ qualitative reactions, drawing upon excerpts from written assignments. During the term reported here, the class was comprised of 17 undergraduate and 5 graduate students. Undergraduate majors included 47% in Psychology, 24% in Women Studies, 24% in various other College of Liberal Arts fields, and 6% in the College of Public Health. Graduate majors included 40% in the College of Public Health and 60% in the College of Education. Following submission of final grades, students provided consent via email allowing written responses on assignments to be anonymously incorporated into research reports. Assignments drawn upon for this report include weekly reading reactions to specific journal articles in which students were to summarise the main points, identify and discuss a specific quote or passage that stood out to them, and consider and discuss applicability of the information in the article. This report also utilises responses to a final assignment in which students were to articulate take-home lessons from the course.Despite the catalogue description, many students enter Fat Studies with a misunderstanding of what the course entails. Some admitted that they thought the course was about reducing obesity and the presumed health risks associated with this alleged pathological condition (Watkins). Others understood, but were somewhat dubious, at least at the outset, “Before I began this class, I admit that I was skeptical of what Fat Studies meant.” Another student experienced “a severe cognitive dissonance” between the Fat Studies curriculum and that of a previous behavioural health class:My professor spent the entire quarter spouting off statistics, such as the next generation of children will be the first generation to have a lower life expectancy than their parents and the ever increasing obesity rates that are putting such a tax on our health care system, and I took her words to heart. I was scared for myself and for the populations I would soon be working with. I was worried that I was destined to a chronic disease and bothered that my BMI was two points above ‘normal.’ I believed everything my professor alluded to on the danger of obesity because it was things I had heard in the media and was led to believe all my life.Yet another related, “At first, I will be honest, it was hard for me to accept a lot of this information, but throughout the term every class changed my mind about my view of fat people.” A few students have voiced even greater initial resistance. During a past term, one student lamented that the material represented an attack on her intended behavioural health profession. Cameron (“Learning to Teach Everybody”) describes comparable reactions among students in her Critical Obesity course taught within a behavioural health science unit. Ward (937) attests that, even in Gender Studies, fat is the topic that creates the most controversy. Similarly, she describes students’ immense discomfort when asked to entertain perspectives that challenge deeply engrained ideas inculcated by our culture’s “obesity epidemic.” Discomfort, however, is not necessarily antithetical to learning. In prompting students to unlearn “the biomedically-informed truth of obesity, namely that fat people are unfit, unhealthy, and in need of ‘saving’ through expert interventions,” Moola at al. recommend equipping them with an “ethics of discomfort” (217). No easy task, “It requires courage to ask our students to forgo the security of prescriptive health messaging in favour of confusion and uncertainty” (221). I encourage students to entertain conflicting perspectives by assigning empirically-based articles emanating from peer-reviewed journals in their own disciplines that challenge mainstream discourses on obesity (e.g., Aphramor; Bombak e60; Tomiyama, Ahlstrom, and Mann 861). Students whose training is steeped in the scientific method seem to appreciate having quantitative data at their disposal to convince themselves–and their peers and professors–that widely held weight-centric beliefs and practices may not be valid. One student remarked, “Since I have taken this course, I feel like I am prepared to discuss the fallacy of the weight-health relationship,” citing specific articles that would aid in the effort. Likewise, Cameron’s (“Learning to Teach Everybody”) students reported a need to read research reports in order to begin questioning long-held beliefs.In addition, I assign readings that provide students with the opportunity to hear the voices of fat people themselves, a cornerstone of Fat Studies. Besides chapters in The Fat Studies Reader authored by scholars and activists who identify as fat, I assign qualitative articles (e.g., Lewis et al.) and narrative reports (e.g., Pause 42) in which fat people describe their experiences with weight and weight bias. Additionally, I provide positive images of fat people via films and websites (Clifford et al. HAES®; Watkins; Watkins and Doyle-Hugmeyer 177) in order to counteract the preponderance of negative, dehumanising portrayals in popular media (e.g., Ata and Thompson 41). In response, a student stated:One of the biggest things I took away from this term was the confidence I found in fat women through films and stories. They had more confidence than I have seen in any tiny girl and owned the body they were given.I introduce “normal” weight allies as well, most especially Linda Bacon whose treatise on thin privilege tends to set the stage for viewing weight bias as a form of oppression (Bacon). One student observed, “It was a relief to be able to read and talk about weight oppression in a classroom setting for once.” Another appreciated that “The class did a great job at analysing fat as oppression and not like a secondhand oppression as I have seen in my past classes.” Typically, fat students were already aware of weight-based privilege and oppression, often painfully so. Thinner students, however, were often astonished by this concept, several describing Bacon’s article as “eye-opening.” In reaction, many vowed to act as allies:This class has really opened my eyes and prepared me to be an ally to fat people. It will be difficult for some time while I try to get others to understand my point of view on fat people but I believe once there are enough allies, people’s minds will really start changing and it will benefit everyone for the better.Pedagogically, I choose to share my own experiences as they relate to course content and encourage students, at least in their written assignments, to do the same. Other instructors refrain from this practice for fear of reinforcing traditional discourses or eliciting detrimental reactions from students (Watkins, Farrell, and Doyle-Hugmeyer 191). Nevertheless, this tack seems to work well in my course, with many students opting to disclose their relevant circumstances during classroom discussions: Throughout the term I very much valued and appreciated when classmates would share their experiences. I love listening and hearing to others experiences and I think that is a great way to understand the material and learn from one another.It really helped to read different articles and hear classmates discuss and share stories that I was able to relate to. The idea of hearing people talk about issues that I thought I was the only one who dealt with was so refreshing and enlightening.The structure of this class allowed me to learn how this information is applicable to my life and made it deeper than just memorising information.Thus far, across three terms, no student has described iatrogenic effects from this process. In fact, most attribute positive transformations to the class. These include enhanced body acceptance of self and others: This class decreased my fat phobia towards others and gave me a better understanding about the intersectionality of one’s weight. For example, I now feel that I no longer view my family in a fat phobic way and I also feel responsible for educating my brother and helping him develop a strong self-esteem regardless of his size.I never thought this class would change my life, almost save my life. Through studies shown in class and real life people following their dreams, it made my mind completely change about how I view my body and myself.I can only hope that in the future, I will be more forgiving, tolerant, and above all accepting of myself, much less others. Regardless of a person’s shape and size, we are all beautiful, and while I’m just beginning to understand this, it can only get better from here.Students also reported becoming more savvy consumers of weight-centric media messages as well as realigning their eating and exercise behaviour in accordance with HAES: I find myself disgusted at the television now, especially with the amount of diet ads, fitness club ads, and exercise equipment ads all aimed at making a ‘better you.’ I now know that I would never be better off with a SlimFast shake, P90X, or a Total Gym. I would be better off eating when I’m hungry, working out because it is fun, and still eating Thin Mints when I want to. Prior to this class, I would work out rigorously, running seven miles a day. Now I realise why at times I dreaded to work out, it was simply a mathematical system to burn the energy that I had acquired earlier in the day. Instead what I realise I should do is something I enjoy, that way I will never get tired of whatever I am doing. While I do enjoy running, other activities would bring more joy while engaging in a healthy lifestyle like hiking or mountain biking.I will never go on another diet. I will stop choosing exercises I don’t love to do. I will not weigh myself every single day hoping for the number on the scale to change.A reduction in self-weighing was perhaps the most frequent behaviour change that students expressed. This is particularly valuable in that frequent self-weighing is associated with disordered eating and unhealthy weight control behaviours (Neumark-Sztainer et al. 811):I have realised that the number on the scale is simply a number on the scale. That number does not define who you are. I have stopped weighing myself every morning. I put the scale in the storage closet so I don’t have to look at it. I even encouraged my roommate to stop weighing herself too. What has been most beneficial for me to take away from this class is the notion that the number on the scale has so much less to do with fitness levels than most people understand. Coming from a numbers obsessed person like myself, this class has actually gotten me to leave the scales behind. I used to weigh myself every single day and my self-confidence reflected whether I was up or down in weight from the day before. It seems so silly to me now. From this class, I take away a new outlook on body diversity. I will evaluate who I am for what I do and not represent myself with a number. I’m going to have my cake this time, and actually eat it too!Finally, students described ways in which they might carry the concepts from Fat Studies into their future professions: I want to go to law school. This model is something I will work toward in the fight for social justice.As a teacher and teacher of teachers, I plan to incorporate discussions on size diversity and how this should be addressed within the field of adapted physical education.I do not know how I would have gone forward if I had never taken this class. I probably would have continued to use weight loss as an effective measure of success for both nutrition and physical activity interventions. I will never be able to think about the obesity prevention movement in the same way.Since I am working toward being a clinical psychologist, I don’t want to have a client who is pursuing weight loss and then blindly believe that they need to lose weight. I’d rather be of the mindset that every person is unique, and that there are other markers of health at every size.Jones and Hughes-Decatur (59) call for increased scholarship illustrating and evaluating critical body pedagogies so that teachers might provide students with tools to critique dominant discourses, helping them forge healthy relationships with their own bodies in the process. As such, this paper describes elements of a Fat Studies class that other instructors may choose to adopt. It additionally presents qualitative data suggesting that students came to think about fat and fat people in new and divergent ways. Qualitative responses also suggest that students developed better body image and more adaptive eating and exercise behaviours throughout the term. Although no students have yet described lasting adverse effects from the class, one stated that she would have preferred less of a focus on health and more of a focus on issues such as fat fashion. Indeed, some Fat Studies scholars (e.g., Lee) advocate separating discussions of weight bias from discussions of health status to avoid stigmatising fat people who do experience health problems. While concerns about fostering healthism within the fat acceptance movement are valid, as a behavioural health professional with an audience of students training in these fields, I have chosen to devote three weeks of our ten week term to this subject matter. Depending on their academic background, others who teach Fat Studies may choose to emphasise different aspects such as media representations or historical connotations of fat.Nevertheless, the preponderance of positive comments evidenced throughout students’ assignments may certainly be a function of social desirability. Although I explicitly invite critique, and in fact assign readings (e.g., Welsh 33) and present media that question HAES and Fat Studies concepts, students may still feel obliged to articulate acceptance of and transformations consistent with the principles of these movements. As a more objective assessment of student outcomes, I am currently conducting a quantitative evaluation, in which I remain blind to students’ identities, of this year’s Fat Studies course compared to other upper division/graduate Psychology courses, examining potential changes in weight bias, body image and dieting behaviour, adherence to appearance-related media messages, and obligatory exercise behaviour. I postulate results akin to those of Humphrey, Clifford, and Neyman Morris (143) who found reductions in weight bias, improved body image, and improved eating behaviour among college students as a function of their HAES course. As Fat Studies pedagogy proliferates, instructors are called upon to share their teaching strategies, document the effects, and communicate these results within and outside of academic spheres.ReferencesAmbwani, Suman, Katherine M. Thomas, Christopher J. Hopwood, Sara A. Moss, and Carlos M. Grilo. “Obesity Stigmatization as the Status Quo: Structural Considerations and Prevalence among Young Adults in the U.S.” Eating Behaviors 15.3 (2014): 366-370. Aphramor, Lucy. “Validity of Claims Made in Weight Management Research: A Narrative Review of Dietetic Articles.” Nutrition Journal 9 (2010): n. pag. 15 May 2015 ‹http://www.nutritionj.com/content/9/1/30›.Ata, Rheanna M., and J. Kevin Thompson. “Weight Bias in the Media: A Review of Recent Research.” Obesity Facts 3.1 (2010): 41-46.Bacon, Linda. “Reflections on Fat Acceptance: Lessons Learned from Thin Privilege.” 2009. 23 Apr. 2015 ‹http://www.lindabacon.org/Bacon_ThinPrivilege080109.pdf›.Bacon, Linda, and Lucy Aphramor. “Weight Science: Evaluating the Evidence for a Paradigm Shift.” Nutrition Journal 10 (2011). 23 Apr. 2015 ‹http://www.nutritionj.com/content/10/1/9›.Barry, Vaughn W., Meghan Baruth, Michael W. Beets, J. Larry Durstine, Jihong Liu, and Steven N. Blair. “Fitness vs. Fatness on All-Cause Mortality: A Meta-Analysis.” Progress in Cardiovascular Diseases 56.4 (2014): 382-390.Bergen, Martha, and Sonia Carrizales. “New Task Force Focused on Size.” The Feminist Psychologist 42.1 (2015): 22.Bombak, Andrea. “Obesity, Health at Every Size, and Public Health Policy.” American Journal of Public Health 104.2 (2014): e60-e67.Cameron, Erin. “Learning to Teach Everybody: Exploring the Emergence of an ‘Obesity” Pedagogy’.” The Fat Pedagogy Reader: Challenging Weight-Based Oppression in Education. Eds. Erin Cameron and Connie Russell. New York: Peter Lang Publishing, in press.Cameron, Erin. “Toward a Fat Pedagogy: A Study of Pedagogical Approaches Aimed at Challenging Obesity Discourses in Post-Secondary Education.” Fat Studies 4.1 (2015): 28-45.Chastain, Ragen. Dances with Fat. 15 May 2015 ‹https://danceswithfat.wordpress.com/blog/›.Clifford, Dawn, Amy Ozier, Joanna Bundros, Jeffrey Moore, Anna Kreiser, and Michele Neyman Morris. “Impact of Non-Diet Approaches on Attitudes, Behaviors, and Health Outcomes: A Systematic Review.” Journal of Nutrition Education and Behavior 47.2 (2015): 143-155.Clifford, Dawn, Patti Lou Watkins, and Rebecca Y. Concepcion. “HAES® University: Bringing a Weight Neutral Message to Campus.” Association for Size Diversity and Health, 2015. 23 Apr. 2015 ‹https://www.sizediversityandhealth.org/content.asp?id=258›.Fat Studies: An Interdisciplinary Journal of Body Weight and Society. 23 Apr. 2015 ‹http://www.tandfonline.com/toc/ufts20/current#.VShpqdhFDBC›.Flegal, Katherine M., Brian K. Kit, Heather Orpana, and Barry L. Graubard. “Association of All-Cause Mortality with Overweight and Obesity Using Standard Body Mass Index Categories: A Systematic Review and Meta-Analysis.” Journal of the American Medical Association 309.1 (2013): 71-82.Humphrey, Lauren, Dawn Clifford, and Michelle Neyman Morris. “Health At Every Size College Course Reduces Dieting Behaviors and Improves Intuitive Eating, Body Esteem, and Anti-Fat Attitudes.” Journal of Nutrition Education and Behavior, in press.Jones, Stephanie, and Hilary Hughes-Decatur. “Speaking of Bodies in Justice-Oriented Feminist Teacher Education.” Journal of Teacher Education 63.1 (2012): 51-61.Lee, Jenny. Embodying Stereotypes: Memoir, Fat and Health. Fat Studies: Reflective Intersections, July 2012, Wellington, NZ. Unpublished conference paper.Lewis, Sophie, Samantha L. Thomas, Jim Hyde, David Castle, R. Warwick Blood, and Paul A. Komesaroff. “’I Don't Eat a Hamburger and Large Chips Every Day!’ A Qualitative Study of the Impact of Public Health Messages about Obesity on Obese Adults.” BMC Public Health 10.309 (2010). 23 Apr 2015 ‹http://www.biomedcentral.com/1471-2458/10/309›.Mann, Traci, A. Janet Tomiyama, Erika Westling, Ann-Marie Lew, Barbara Samuels, and Jason Chatman. “Medicare’s Search for Effective Obesity Treatments: Diets Are Not the Answer.” American Psychologist 62.3 (2007): 220-233.McAuley, Paul A., and Steven N. Blair. “Obesity Paradoxes.” Journal of Sports Sciences 29.8 (2011): 773-782. McHugh, Maureen C., and Ashley E. Kasardo. “Anti-Fat Prejudice: The Role of Psychology in Explication, Education and Eradication.” Sex Roles 66.9-10 (2012): 617-627.Moola, Fiona J., Moss E. Norman, LeAnne Petherick, and Shaelyn Strachan. “Teaching across the Lines of Fault in Psychology and Sociology: Health, Obesity and Physical Activity in the Canadian Context.” Sociology of Sport Journal 31.2 (2014): 202-227.Nash, Joy. “A Fat Rant.” YouTube, 17 Mar. 2007. 23 Apr. 2015 ‹https://www.youtube.com/watch?v=yUTJQIBI1oA›.Neumark-Sztainer, Dianne, Patricia van den Berg, Peter J. Hannan, and Mary Story. “Self-Weighing in Adolescents: Helpful or Harmful? Longitudinal Associations with Body Weight Changes and Disordered Eating.” Journal of Adolescent Health 39.6 (2006): 811–818.O’Brien, K.S., J.A. Hunter, and M. Banks. “Implicit Anti-Fat Bias in Physical Educators: Physical Attributes, Ideology, and Socialization.” International Journal of Obesity 31.2 (2007): 308-314.Pause, Cat. “Live to Tell: Coming Out as Fat.” Somatechnics 2.1 (2012): 42-56.Rothblum, Esther, and Sondra Solovay, eds. The Fat Studies Reader. New York: New York University Press, 2009.Russell, Connie, and Erin Cameron, eds. The Fat Pedagogy Reader: Challenging Weight-Based Oppression in Education. New York: Peter Lang Publishing, in press. Salas, Ximena Ramos. “The Ineffectiveness and Unintended Consequences of the Public Health War on Obesity.” Canadian Journal of Public Health 106.2 (2015): e79-e81. Tomiyama, A. Janet, Britt Ahlstrom, and Traci Mann. “Long-Term Effects of Dieting: Is Weight Loss Related to Health?” Social and Personality Psychology Compass 7.12 (2013): 861-877.Tylka, Tracy L., Rachel A. Annunziato, Deb Burgard, Sigrun Daníelsdóttir, Ellen Shuman, Chad Davis, and Rachel M. Calogero. “The Weight-Inclusive versus Weight-Normative Approach to Health: Evaluating the Evidence for Prioritizing Well-Being over Weight Loss.” Journal of Obesity (2014). 23 Apr. 2015 ‹http://www.hindawi.com/journals/jobe/2014/983495/›.Ward, Anna E. “The Future of Fat.” American Quarterly 65.4 (2013): 937-947.Watkins, Patti Lou. “Inclusion of Fat Studies in a Difference, Power, and Discrimination Curriculum.” The Fat Pedagogy Reader: Challenging Weight-Based Oppression in Education. Eds. Erin Cameron and Connie Russell. New York: Peter Lang Publishing, in press. Watkins, Patti Lou, and Rebecca Y. Concepcion. “Teaching HAES to Health Care Students and Professionals.” Wellness Not Weight: Motivational Interviewing and a Non-Diet Approach. Ed. Ellen Glovsky. San Diego: Cognella Academic Publishing, 2014: 159-169. Watkins, Patti Lou, and Andrea Doyle-Hugmeyer. “Teaching about Eating Disorders from a Fat Studies Perspective. Transformations 23.2 (2013): 147-158. Watkins, Patti Lou, Amy E. Farrell, and Andrea Doyle Hugmeyer. “Teaching Fat Studies: From Conception to Reception. Fat Studies 1.2 (2012): 180-194. Welsh, Taila L. “Healthism and the Bodies of Women: Pleasure and Discipline in the War against Obesity.” Journal of Feminist Scholarship 1 (2011): 33-48. Weight Stigma Conference. 23 Apr. 2015 ‹http://stigmaconference.com/›.
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Audit, New York (State) Office of the State Comptroller Division of Management. Department of Taxation and Finance, Division of Tax Compliance seizure and sale of assets. [Albany, N.Y.]: The Division, 1998.

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Services, New York (State) Division of Management Audit and State Financial. Department of Taxation and Finance, Tax Processing Division, results of the 1996-97 tax amnesty program. [Albany, NY: The Division, 2000.

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New York (State). Legislature. Senate. Committee on Finance. In the matter of the New York State tenth annual economic and revenue consensus forecasting conference: Before the New York State Senate Standing Committee on Finance, the New York State Assembly Committee on Ways and Means, and the Division of the Budget. Clifton, N.Y.]: Candyco Transcription Service, Inc., 2005.

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New York (State). Dept. of Audit and Control. Department of Taxation and Finance, Audit Division, corporation tax operating practices and procedures. [Albany, N.Y: The Office, 1986.

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Finance, New York (State) Legislature Senate Committee on. In the matter of New York State 2008 Economic and Revenue Consensus Forecasting Conference: Before the New York State Senate Standing Committee on Finance and the New York State Assembly Committee on Ways and Means, and the Director Division of the Budget. [New York]: Candyco Transcription Service, 2008.

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New York (State). Legislature. Senate. Committee on Finance. In the matter of the New York State 2007 economic and revenue consensus forecasting conference: Before the New York State Senate Standing Committee on Finance and the New York State Assembly Committee on Ways and Means and the director Division of the Budget. New York: s.n., 2007.

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New York (State). Legislature. Senate. Committee on Finance. In the matter of New York State 2008 Economic and Revenue Consensus Forecasting Conference: Before the New York State Senate Standing Committee on Finance and the New York State Assembly Committee on Ways and Means, and the Director Division of the Budget. [New York]: Candyco Transcription Service, 2008.

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Committee, New Jersey Legislature General Assembly Regulatory Oversight. Committee meeting of Assembly Regulatory Oversight Committee: Simplifying tax compliance and collection. [Trenton, NJ] (State House Annex, PO BOX 068, Trenton 08625-0068): The Committee, 2000.

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New York (State). Division of Audits and Accounts. [Report on the liability of the State of New York for operating aid for the fiscal year ended June 30, 1982 to the City University of New York]. Albany, N.Y: State of New York, Office of the State Comptroller, 1985.

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New York (State). Division of Audits and Accounts. [Report on the liability of the State of New York for operating aid ... to Rockland Community College]. Albany, N.Y: State of New York, Office of the State Comptroller, 1985.

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