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ABSTRACT
Through 1975, the shareholder annual reports of publicly-owned U.S. railroads were exempt from the Securities and Exchange Commission's accounting regulations, audit and disclosure rules because railroads were common carriers subject to the rules and regulations of the Interstate Commerce Commission (ICC). Publicly-owned Class railroads voluntary began to away from ICC-type towards GAAP-type accounting and disclosures in their shareholder reports just after World War II.1 This paper reviews early industry practices with respect to internal and external audits. Using a sample of major Class I railroads from 1946 to 1975, the paper shows: the extent to which certain railroads voluntarily presented audited financial statements before being required, the extent to which particular CPA firms were involved with the railroad industry, and the types of audit reports that issued to these railroads during this period.

This essay explores the relationship between vocational training and prisoner entry, a process that attempts to facilitate and support formerly incarcerated people's (FIP's) efforts to establish lives free from crime. I draw from a review of existing programs and an analysis of the relationship between work and crime to derive the conclusion that vocational training should take innovative steps in order to prepare FIP to compete effectively in the contemporary labor market. Training should address the barriers to long‐term employment that are particular to FIP. It should also enable these individuals to treat their work as a transformative moment in the path toward desistance. I close by evaluating the potential of two innovative models of vocational programs, both of which appear to satisfy the criteria established above.

Though not its main focus, Goldstone's Revolution and Rebellion in the Early Modern World (1991) threw considerable new light on 19th century Europe's revolutions and near-revolutions. While Goldstone stresses the role of an expanding and industrializing economy in absorbing 19th century England's demographic shocks, we accept this analysis but argue alongside it for similar attention to the vector of emigration, settler-colonialism, and imperial state expansion into which at least some of the exhaust fumes of the population explosion were vented. Furthermore, it is important to note the crucial role of a highly interventionist state and 'big' government in the background to these dynamics—a far cry from the light-touch, laissez-faire qualities with which the 19th century British state is often associated. To make our case, this article takes advantage of secondary literature and raw data not available prior to the publication of Goldstone's book. Of crucial importance here is our unique dataset of fatality-inducing political violence events in Britain and Ireland from 1785 to 1900. This is the first research paper to utilise this dataset. We draw upon this in the following section, which seeks to establish what the real level of political instability was in 19th century Britain—thus cross-referencing Goldstone's account with more recent data—before moving on in the following section to a more detailed overview of the socio-economic conditions underlying events at the political level. This is followed by our account of the emigration-settler-colonialism-imperial state expansion vector and the interventionist state policy behind it, which we argue was crucial to making 19th century Britain relatively 'revolution-proof'—alongside the expanding economic opportunities rightly highlighted by Goldstone. Lastly come our brief concluding remarks, which lay out the implications, as we see them, of this article's findings for research on revolutions, political violence and instability, demographic-structural theory, state-building, migration, and imperialism-colonialism.

In 2009, individuals heavily affected by Hurricanes Katrina and Rita were still in need of social services. The Federal Emergency Management Agency (FEMA) provided funding to the Louisiana Recovery Authority to implement the Disaster Case Management Pilot (DCMP) in order to help people still living in FEMA temporary housing units in April 2009 move to permanent and secure housing and access services. Despite concerted effort by participating agencies, the implementation of the DCMP was fraught with challenges. As a result, the pilot could not be implemented as intended, leaving the needs of many clients not fully met. This article shares details of a study that documents some of the key challenges in coordination, communication, and financing of the program and offers recommendations for future state and FEMA implementation of disaster case management. In light of these challenges, the authors recommend that federal and state governments review the systems used to identify and locate residents in need of disaster case management; these systems performed poorly in the DCMP, making it difficult to appropriately plan services. The stop and start of recovery initiatives led to serious discontinuities in client recovery, so the authors also recommend that federal and state governments consider a single, longer-term recovery initiative that seamlessly acknowledges the stages of human recovery. Improvements in how federal and state governments identify and locate affected residents, consider needs and vulnerabilities in planning, and ensure continuity of services are critical to ensure high-quality disaster case management.

Funding: Economic and Social Research Council. G1001375/1. Medical Research Council. G1001375/1. US Department of Health and Human Services. National Institutes of Health. National Institute on Aging. 2R01 AG030153. ; Background The US and England have very different health systems. Comparing hypertension care outcomes in each country enables an evaluation of the effectiveness of each system. Method The English Longitudinal Study of Ageing and the Health and Retirement Survey are used to compare the prevalence of controlled, uncontrolled and undiagnosed hypertension in the population aged over 50 in the US and in England. Results Controlled hypertension is more prevalent in the US (age 50 to 64: 0.53 (0.50-0.57) and age 65+: 0.51 (0.49-0.53)) than in England (age 50 to 64: 0.45 (0.42-0.48) and age 65+: 0.42 (0.40-0.45)). This difference is driven by lower undiagnosed hypertension in the US (age 50 to 64: 0.18 (0.15-0.21) and age 65+: 0.13 (0.12-0.14)) relative to England (age 50 to 64: 0.26 (0.24-0.29) and age 65+: 0.22 (0.20-0.24)). The prevalence of uncontrolled hypertension is very similar in the US (age 50 to 64: 0.29 (0.26-0.32) and age 65+: 0.36 (0.34-0.38)) and England (age 50 to 64: 0.29 (0.26-0.32) and age 65+: 0.36 (0.34-0.39)). Hypertension care outcomes are comparable across US insurance categories. In both countries undiagnosed hypertension is positively correlated with wealth (ages 50-64). Uncontrolled hypertension declines with rising wealth in the US. Conclusions Different diagnostic practices are likely to drive the cross-country differences in undiagnosed hypertension. US government health systems perform at least as well as private health care and are more equitable in the distribution of care outcomes. Higher undiagnosed hypertension among the affluent may reflect less frequent medical contact. ; Publisher PDF ; Peer reviewed

This is the author accepted manuscript. The final version is available from the Alliance of Digital Humanities Organizations via the URL in this record. ; This article introduces the "Seshat: Global History" project, the methodology it is based upon and its potential as a tool for historians and other humanists. Seshat is a comprehensive dataset covering human cultural evolution since the Neolithic. The article describes in detail how the Seshat methodology and platform can be used to tackle big questions that play out over long time scales whilst allowing users to drill down to the detail and place every single data point both in its historic and historiographical context. Seshat thus offers a platform underpinned by a rigorous methodology to actually do longue durée history and the article argues for the need for humanists and social scientists to engage with data driven longue durée history. The article argues that Seshat offers a much-needed infrastructure in which different skill sets and disciplines can come together to analyze the past using long timescales. In addition to highlighting the theoretical and methodological underpinnings, Seshat's potential is demonstrated using three case studies. Each of these case studies is centred around a set of longstanding questions and historiographical debates and it is argued that the introduction of a Seshat approach has the potential to radically alter our understanding of these questions. ; This work was supported by a John Templeton Foundation grant to the Evolution Institute, entitled "Axial-Age Religions and the Z-Curve of Human Egalitarianism," a Tricoastal Foundation grant to the Evolution Institute, entitled "The Deep Roots of the Modern World: The Cultural Evolution of Economic Growth and Political Stability," an ESRC Large Grant to the University of Oxford, entitled "Ritual, Community, and Conflict" (REF RES-060-25-0085), and a grant from the European Union Horizon 2020 research and innovation programme (grant agreement No 644055 [ALIGNED, www.aligned-project.eu]). We gratefully acknowledge the contributions of our team of research assistants, post-doctoral researchers, consultants, and experts. Additionally, we have received invaluable assistance from our collaborators. Please see the Seshat website for a comprehensive list of private donors, partners, experts, and consultants and their respective areas of expertise.

Part 3: Lightning Talks ; International audience ; This paper describes the Dacura system's ability to monitor data quality. This is evaluated in an experiment where a dataset of historical politicalviolence is collected, enriched, interlinked, and published. The results of the experiment demonstrate that automated quality measures enable the construction of publication pipelines which allow datasets to evolve rapidly without loss of quality.

The RAND Online Measure Repository is an online searchable database of 171 measures of psychological health and traumatic brain injury, including measure domains, uses, psychometrics, and costs, that can be used to support program evaluation.

This report describes the current canonical time-series dataset named "Equinox2020," a subset of Seshat: Global History Databank data for a well-curated list of polities and variables available on the Seshat Data Browser. The report provides an introduction to the methods and procedures of the Seshat project relating to the curation and release of the Equinox2020 dataset.

This report describes the current canonical time-series dataset named "Equinox2020," a subset of Seshat: Global History Databank data for a well-curated list of polities and variables available on the Seshat Data Browser. The report provides an introduction to the methods and procedures of the Seshat project relating to the curation and release of the Equinox2020 dataset.

Do human societies from around the world exhibit similarities in the way that they are structured, and show commonalities in the ways that they have evolved? These are long-standing questions that have proven difficult to answer. To test between competing hypotheses, we constructed a massive repository of historical and archaeological information known as "Seshat: Global History Databank." We systematically coded data on 414 societies from 30 regions around the world spanning the last 10,000 years. We were able to capture information on 51 variables reflecting nine characteristics of human societies, such as social scale, economy, features of governance, and information systems. Our analyses revealed that these different characteristics show strong relationships with each other and that a single principal component captures around three-quarters of the observed variation. Furthermore, we found that different characteristics of social complexity are highly predictable across different world regions. These results suggest that key aspects of social organization are functionally related and do indeed coevolve in predictable ways. Our findings highlight the power of the sciences and humanities working together to rigorously test hypotheses about general rules that may have shaped human history.

Do human societies from around the world exhibit similarities in the way that they are structured, and show commonalities in the ways that they have evolved? These are long-standing questions that have proven difficult to answer. To test between competing hypotheses, we constructed a massive repository of historical and archaeological information known as "Seshat: Global History Databank." We systematically coded data on 414 societies from 30 regions around the world spanning the last 10,000 years. We were able to capture information on 51 variables reflecting nine characteristics of human societies, such as social scale, economy, features of governance, and information systems. Our analyses revealed that these different characteristics show strong relationships with each other and that a single principal component captures around three-quarters of the observed variation. Furthermore, we found that different characteristics of social complexity are highly predictable across different world regions. These results suggest that key aspects of social organization are functionally related and do indeed coevolve in predictable ways. Our findings highlight the power of the sciences and humanities working together to rigorously test hypotheses about general rules that may have shaped human history. ; This work was supported by a John Templeton Foundation Grant (to the Evolution Institute) entitled "Axial-Age Religions and the Z-Curve of Human Egalitarianism," a Tricoastal Foundation Grant (to the Evolution Institute) entitled "The Deep Roots of the Modern World: The Cultural Evolution of Economic Growth and Political Stability," Economic and Social Research Council Large Grant REF RES-060-25-0085 entitled "Ritual, Community, and Conflict," an Advanced Grant from the European Research Council under the European Union's Horizon 2020 Research and Innovation Programme Grant 694986, and Grant 644055 from the European Union's Horizon 2020 Research and Innovation Programme (ALIGNED; www.aligned-project.eu). T.E.C. is supported by funding from the European Research Council (ERC) under the European Union's Horizon 2020 research and innovation programme (Grant Agreement 716212). ; Peer Reviewed