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118-503: The Federated Malay States Railways ( FMSR ) was a consolidated railway operator in British Malaya (present day Peninsular Malaysia and Singapore ) during the first half of the 20th century. Named after the then recently formed Federated Malay States in 1896 and founded five years after the formation of the federation, the company acquired various railways that were developed separately in various parts of Malaya, and oversaw

236-529: A lever frame housed within the station building or a separate shed. While rare and almost exclusively found in portions of the system with larger numbers of tracks, dedicated signal boxes were also built. In its early year the railway was also essential for communication. In addition to mail transported in baggage cars , telephone wires would typically parallel railway lines, which relayed voice communication and telegraphs between railway stations and nearby post offices. The predominant number of crossings along

354-599: A tributary state of China's Qing Empire , which exerted large influence over the conservative Korean officials who gathered around the royal family of the Joseon kingdom. On February 27, 1876, after several confrontations between Korean isolationists and the Japanese, Japan imposed the Japan–Korea Treaty of 1876 , forcing Korea open to Japanese trade. The act blocked any other power from dominating Korea, resolving to end

472-649: A Theory of Civilization", which detailed Western society and his own philosophies. In the Meiji Restoration period, military and economic power was emphasized. Military strength became the means for national development and stability. Imperial Japan became the only non-Western world power and a major force in East Asia in about 25 years as a result of industrialization and economic development. As writer Albrecht Fürst von Urach comments in his booklet "The Secret of Japan's Strength", published in 1942, during

590-613: A chapel of the Russian Consulate. St. Nicholas of Japan made his own translation of the New Testament and some other religious books ( Lenten Triodion , Pentecostarion , Feast Services , Book of Psalms , Irmologion ) into Japanese . Nicholas has since been canonized as a saint by the Patriarchate of Moscow in 1970, and is now recognized as St. Nicholas, Equal-to-the-Apostles to Japan. His commemoration day

708-639: A continued collaboration with the Tokugawa, Saigō Takamori , leader of the Satsuma clan, threatened the assembly into abolishing the title shōgun and ordered the confiscation of Yoshinobu's lands. On January 17, 1868, Yoshinobu declared "that he would not be bound by the proclamation of the Restoration and called on the court to rescind it". On January 24, Yoshinobu decided to prepare an attack on Kyoto, occupied by Satsuma and Chōshū forces. This decision

826-658: A debate over defining the political system of Japan as a dictatorship . The Imperial Japanese Armed Forces initially achieved large-scale military successes during the Second Sino-Japanese War and the Pacific War . However, from 1942 onwards, and particularly after decisive Allied advances at Midway Atoll and Guadalcanal , Japan was forced to adopt a defensive stance against the United States . The American-led island-hopping campaign led to

944-585: A new series of locomotives. The locomotives were only briefly used, surviving World War II, before renumbered by the FMSR in 1946 and sold to the Singapore Harbour Board in September of that year. The 4-4-0T FMSR Class B locomotives were heavier, more powerful versions of the original Class A, with extended tanks. Also originated from local state railways, the series was, however, made up of

1062-454: A prospect hard-liners from Satsuma and Chōshū found intolerable. On January 3, 1868, Satsuma-Chōshū forces seized the imperial palace in Kyoto , and the following day had the fifteen-year-old Emperor Meiji declare his own restoration to full power. Although the majority of the imperial consultative assembly was happy with the formal declaration of direct rule by the court and tended to support

1180-676: A smaller number of locomotives, compared to the Class A, with only seven. Like the Class A, the Class B was introduced in 1901 with the redesignation of the two Perak Railway locomotives, one from Hunslet , and another from Hawthorn Leslie . In 1910, the Class B fleet would see another addition, another Hunslet locomotive from the Johore Railway, followed by another three from Singapore Railway (two Hunslets and one Hawthorn Leslie) and two Hunslets from Johore Railway in 1912. Class B locomotives were retired as new locomotives were delivered for

1298-464: A state railway company, specifically, the Perak Railway, between 1901 and 1903. The Class Cs consisted of two locomotives from Neilson, three from Kitson & Company , and two from Hawthorn Leslie. All Class Cs were known to feature outer cylinders measuring 12" by 18", 3' 3" driving wheels, and 140 pounds of boiler pressure. In 1907, the two Class C Hawthorn Leslie locomotives were passed to

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1416-601: A total of 34 locomotives. The Class G was thus the largest FMSR fleet to include locomotives absorbed from state railways following the formation of the FMSR. While the Class Gs were largely similarly built 4-6-0 locomotives with six-wheel tenders; all 34 of them were manufactured by four separate locomotive companies between 1898 and 1905. Sixteen were from Kitson, 9 were from Hunslet, three were from Robert Stephenson & Company , and two were from Neilson, Reid & Company . Consolidation (business) Consolidation

1534-449: A variety of fields to come to Japan to educate the populace. For instance, the judicial system and constitution were modeled after Prussia , described by Saburō Ienaga as "an attempt to control popular thought with a blend of Confucianism and German conservatism ." The government also outlawed customs linked to Japan's feudal past, such as publicly displaying and wearing katana and the top knot , both of which were characteristic of

1652-547: Is February 16. Andronic Nikolsky , appointed the first Bishop of Kyoto and later martyred as the archbishop of Perm during the Russian Revolution , was also canonized by the Russian Orthodox Church as a Saint and Martyr in the year 2000. Divie Bethune McCartee was the first ordained Presbyterian minister missionary to visit Japan, in 1861–1862. His gospel tract translated into Japanese

1770-438: Is an excess of dividends declared over earnings of the acquired company since the date of acquisition. Regular dividends are recorded as dividend income whenever they are declared. Impairment loss : An impairment loss occurs when there is a decline in the value of the investment other than temporary. When the amount of stock purchased is between 20% and 50% of the common stock outstanding, the purchasing company's influence over

1888-526: Is currently better known as the Kaihōrei ( 解放令 Emancipation Edict ). However, the elimination of their economic monopolies over certain occupations actually led to a decline in their general living standards, while social discrimination simply continued. For example, the ban on the consumption of meat from livestock was lifted in 1871, and many former burakumin moved on to work in abattoirs and as butchers . However, slow-changing social attitudes, especially in

2006-515: Is frequently referred to as the "Empire of Japan", the "Japanese Empire", or "Imperial Japan" in English. In Japanese it is referred to as Dai Nippon Teikoku ( 大日本帝國 ) , which translates to "Empire of Great Japan" ( Dai "Great", Nippon "Japanese", Teikoku "Empire"). Teikoku is itself composed of the nouns Tei "referring to an emperor" and -koku "nation, state", literally "Imperial State" or "Imperial Realm" (compare

2124-420: Is the practice, in business, of legally combining two or more organizations into a single new one. Upon consolidation, the original organizations cease to exist and are supplanted by a new entity. There are three forms of business combinations: A parent company can acquire another company by purchasing its net assets or by purchasing a majority share of its common stock. Regardless of the method of acquisition,

2242-498: The "new" FMSR Class A was originally delivered to Singapore for use in the construction of the Sembawang Naval Base in 1929, and remained stored in the base after its construction was completed. In 1941, the FMSR acquired the locomotives, reintroducing the Class A designation for the locomotives. When introduced in 1941, the FMSR had retire the last original Class A locomotive, allowing the designation to be reused for

2360-637: The Axis powers period: The rise of Japan to a world power during the past 80 years is the greatest miracle in world history. The mighty empires of antiquity, the major political institutions of the Middle Ages and the early modern era, the Spanish Empire, the British Empire, all needed centuries to achieve their full strength. Japan's rise has been meteoric. After only 80 years, it is one of

2478-728: The Emperor from the Shogun , Japan underwent a period of large-scale industrialization and militarization , often regarded as the fastest modernization of any country to date. All of these aspects contributed to Japan's emergence as a great power following the First Sino-Japanese War , the Boxer Rebellion , the Russo-Japanese War , and World War I . Economic and political turmoil in the 1920s, including

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2596-603: The FMSR Class E was introduced in July 1901 as a fleet of two Kitson 4-6-0 locomotives with four-wheel tenders, both originated from the Perak Railway (built 1896 with works numbers 3681 and 3682). In comparison to the Class D, the Class E feature larger drive wheels. The Class E was scrapped entirely between 1929 and 1930. Designated as FMSR numbers 32 and 33, the FMSR Class F was a pair of Sharp, Stewart & Company 4-4-0 locomotives with four-wheel tenders built in 1897 for

2714-476: The Federation of Malaya . The Malayan Railway would in turn be formally rebranded with a Malay translation of the name, Keretapi Tanah Melayu , in 1962. Years before the formation of the FMSR, an agreement was met in which new lines built by state governments are to be laid out in the same metre gauge under the expectation that the separate lines will eventually be connected to each other. Consequentially,

2832-572: The German Kaiserreich ). The name "Empire of Japan" appeared for the first time in the 1854 Convention of Kanagawa between the United States and the Japanese Tokugawa shogunate . This meaning is significant in terms of geography, encompassing Japan, and its surrounding areas. The nomenclature Empire of Japan had existed since the anti-Tokugawa domains, Satsuma and Chōshū , which founded their new government during

2950-703: The Great Depression , led to the rise of militarism , nationalism , statism and authoritarianism, and this ideological shift eventually culminated in Japan joining the Axis alliance with Nazi Germany and Fascist Italy , and also conquering a large part of the Asia-Pacific . During this period, the Japanese army committed many atrocities, including the Nanjing Massacre . However, there has been

3068-697: The Meiji Restoration , with the intention of forming a modern state to resist Western domination. Later the Empire emerged as a great power in the world. Due to its name in kanji characters and its flag, it was also given the exonyms "Empire of the Sun" and "Empire of the Rising Sun". After two centuries, the seclusion policy, or sakoku , under the shōguns of the Edo period came to an end when

3186-682: The Meiji period , affecting religious practices and institutions. Conversion from traditional faith was no longer legally forbidden, officials lifted the 250-year ban on Christianity, and missionaries of established Christian churches reentered Japan. The traditional syncreticism between Shinto and Buddhism ended. Losing the protection of the Japanese government which Buddhism had enjoyed for centuries, Buddhist monks faced radical difficulties in sustaining their institutions, but their activities also became less restrained by governmental policies and restrictions. As social conflicts emerged in this last decade of

3304-804: The Shrine Consolidation Policy and the Meiji government built the new modern 15 shrines of the Kenmu restoration as a political move to link the Meiji restoration to the Kenmu restoration for their new State Shinto cult. Japanese had to look at old paintings in order to find out what the Horyuji temple used to look like when they rebuilt it. The rebuilding was originally planned for the Shōwa era. The Japanese used mostly concrete in 1934 to rebuild

3422-529: The Togetsukyo Bridge , unlike the original destroyed wooden version of the bridge from 836. The idea of a written constitution had been a subject of heated debate within and outside of the government since the beginnings of the Meiji government . The conservative Meiji oligarchy viewed anything resembling democracy or republicanism with suspicion and trepidation, and favored a gradualist approach. The Freedom and People's Rights Movement demanded

3540-509: The bombardment of Shimonoseki by a multinational force in 1864. The Chōshū clan also launched the failed coup known as the Kinmon incident . The Satsuma-Chōshū alliance was established in 1866 to combine their efforts to overthrow the Tokugawa bakufu . In early 1867, Emperor Kōmei died of smallpox and was replaced by his son, Crown Prince Mutsuhito (Meiji) . On November 9, 1867, Tokugawa Yoshinobu resigned from his post and authorities to

3658-511: The padang buildings. The second building would similarly see brief use as the FMSR would eventually move in 1917 to a larger, dedicated Railway Administration Building at Victoria Road, styled similarly in Neo-Mughal architecture and fronting the then newly completed Kuala Lumpur railway station. Both the second and third headquarters were designed by Arthur Benison Hubback , a chief draughtsman of Selangor public works department notable for

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3776-481: The "Malayan Railway Building" and " Wisma Kastam "), which administered railway operations in the north of Malaya, was also cited as a FMSR stop despite lacking a railway connection; the building housed ticketing facilities and railway administrative offices, but train rides from George Town required passengers boarding Railway Ferry Streamers that cross the Penang Strait from Weld Quay to Prai Junction (prior to

3894-683: The 1929 Class C and the 1939–1941; among others, the 1929 series was lighter (73 tons compared to the later series' 74.1 tons) but featured a smaller fire grate (at 23.6 sq ft [2.19 m] compared to the later series' 28 sq ft). An additional six orders from North British were completed in 1941, but were redirected by the War Department of the United Kingdom to Egypt for use as military locomotives in World War II . The six locomotives were allocated FMSR numbers after

4012-568: The British commander. The force landed near Tianjin on July 5. On 17 June 1900, naval Rikusentai from the Kasagi and Atago had joined British, Russian, and German sailors to seize the Dagu forts near Tianjin. In light of the precarious situation, the British were compelled to ask Japan for additional reinforcements, as the Japanese had the only readily available forces in the region. Britain at

4130-794: The Chinese forces on the Liaodong Peninsula , and nearly destroyed the Chinese navy in the Battle of the Yalu River . The Treaty of Shimonoseki was signed between Japan and China, which ceded the Liaodong Peninsula and the island of Taiwan to Japan. After the peace treaty, Russia, Germany, and France forced Japan to withdraw from Liaodong Peninsula in the Triple Intervention . Soon afterward, Russia occupied

4248-658: The Daimyo and Shoguns. It was only due to the 1964 Summer Olympics in Japan that cheap concrete replicas of those castles were built for tourists. The vast majority of castles in Japan today are new replicas made out of concrete. In 1959 a concrete keep was built for Nagoya castle. During the Meiji restoration's Shinbutsu bunri , tens of thousands of Japanese Buddhist religious idols and temples were smashed and destroyed. Many statues still lie in ruins. Replica temples were rebuilt with concrete. Japan then closed and shut done tens of thousands of traditional old Shinto shrines in

4366-478: The Edo period, some new religious movements appeared, which were directly influenced by shamanism and Shinto . Emperor Ogimachi issued edicts to ban Catholicism in 1565 and 1568, but to little effect. Beginning in 1587 with imperial regent Toyotomi Hideyoshi's ban on Jesuit missionaries, Christianity was repressed as a threat to national unity. Under Hideyoshi and the succeeding Tokugawa shogunate, Catholic Christianity

4484-557: The Emperor and his Imperial House, and also against some major Shinto shrines which were believed to be tied strongly to the Emperor. The government strengthened its control over religious institutions that were considered to undermine State Shinto or nationalism. The majority of Japanese castles were smashed and destroyed in the late 19th century in the Meiji restoration by the Japanese people and government in order to modernize and westernize Japan and break from their past feudal era of

4602-543: The FMSR and renumbered in July 1901. The amalgamation of other railway companies into the FMSR would follow in the coming years. While the Prai-Port Dickson line was completed in 1903, extensions were still required to connect the network with Malacca and Singapore. The extension southwards led to the formation of two short-lived railway companies largely intended to oversee the construction of lines within their state borders. The Malacca Government Railway (MGR)

4720-497: The FMSR first grew through mergers of existing state railway operators, the majority of its locomotive fleet during its first decade were merely absorbed from merged railway companies and renumbered. The FMSR began ordering its own locomotives by 1907, continuing to do so up to the Japanese invasion of Malaya in World War II. Virtually all locomotives operated by the FMSR were steam locomotives manufactured by various builders in

4838-435: The FMSR were almost entirely composed of single-track beam bridges (for shorter crossings) or truss bridges (for longer crossings) composed of cast iron and steel spans laid on brick piers and abutments. While much of the track was laid out along cuttings , several tunnels were also excavated near Seremban, Bukit Berapit, Sungai Mengkuang, Ulu Temiang, Dabong and Kuala Geris. While rare, road viaducts crossing under or over

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4956-555: The FMSR. While four Class B locomotives were removed from the active fleet during the 1920s with the last Class B withdrawn in 1932, three others were sold to the Malayan Collieries in 1923 and 1925. With seven originally built between 1893 and 1894, FMSR Class C locomotives were essentially 4-4-0T Class B locomotives with additional four-wheel tenders . As were other pre-FMSR locomotives, the Class Cs were absorbed from

5074-631: The Heavens and with the Earth, We shall maintain and secure from decline the ancient form of government. ... In consideration of the progressive tendency of the course of human affairs and in parallel with the advance of civilization, We deem it expedient, in order to give clearness and distinctness to the instructions bequeathed by the Imperial Founder of Our House and by Our other Imperial Ancestors, to establish fundamental laws. ... Imperial Japan

5192-637: The Korean government. When Korea demanded that Japan withdraw its troops from Korea, the Japanese refused. In early June 1894, the 8,000 Japanese troops captured the Korean king Gojong, occupied the Royal Palace in Seoul and, by June 25, installed a puppet government in Seoul. The new pro-Japanese Korean government granted Japan the right to expel Qing forces while Japan dispatched more troops to Korea. China objected and war ensued. Japanese ground troops routed

5310-771: The Liaodong Peninsula, built the Port Arthur fortress, and based the Russian Pacific Fleet in the port. Germany occupied Jiaozhou Bay , built Tsingtao fortress and based the German East Asia Squadron in this port. In 1900, Japan joined an international military coalition set up in response to the Boxer Rebellion in the Qing Empire of China. Japan provided the largest contingent of troops: 20,840, as well as 18 warships. Of

5428-531: The Malacca Railway in 1905, and four 1901–1903 Singapore Railway Hunslet locomotives in 1912. Several Class A Selangor Railway locomotives were known to have been converted to run on oil rather than firewood to cut cost, years before the formation of the FMSR Class A. In addition, the outer cylinders of the Class A were rebuilt with a dimension of 11" by 16" from the original 10" by 16". The Class A

5546-489: The Meiji Restoration, the practices of the samurai classes, deemed feudal and unsuitable for modern times following the end of sakoku in 1853, resulted in a number of edicts intended to 'modernise' the appearance of upper class Japanese men. With the Dampatsurei Edict of 1871 issued by Emperor Meiji during the early Meiji Era, men of the samurai classes were forced to cut their hair short, effectively abandoning

5664-499: The Selangor Railway (with Sharp Stewart works numbers 4267 and 4268). Both locomotives were scrapped in 1929 and 1930. Designated as FMSR numbers 36 and 69, the FMSR Class G was introduced in July 1901 with a starting fleet of 21 locomotives from both the Perak Railway and the Selangor Railway, followed by two from the Malacca Railway in 1905 and an additional 11 orders directed to the FMSR between 1903 and 1905, bringing

5782-470: The Selangor Railway and given the Class D designation upon its entry into the FMSR fleet in July 1901. Consisting of only four locomotives, the Class D included two locomotives from Kitson (built 1894, numbers 3530 and 3531) and two from Dübs & Company (built 1895, numbers 3220 and 3221). FMSR 24 was scrapped in 1926, followed by the rest of the Class Ds in 1928. Designated as FMSR numbers 30 and 31,

5900-777: The Thailand-Burma Railway during the period, but were eventually returned after the war. Following the end of the war, the FMSR continued to operate as an entity for three years under the British Military Administration and Malayan Union , before it is renamed in 1948 as the Malayan Railway Administration (also known simply as the Malayan Railway, or MR) as the Malayan Union is reinstituted as

6018-434: The Tokugawa army. A series of battles were then fought in pursuit of supporters of the Shogunate; Edo surrendered to the Imperial forces and afterward, Yoshinobu personally surrendered. Yoshinobu was stripped of all his power by Emperor Meiji and most of Japan accepted the emperor's rule. Pro-Tokugawa remnants retreated to northern Honshū ( Ōuetsu Reppan Dōmei ) and later to Ezo (present-day Hokkaidō ), where they established

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6136-423: The United Kingdom. The locomotives were also known to assume all-black liveries throughout the existence of the FMSR, with the exception of the Johore Railway, which used Catalan blue. The FMSR Class A was the first designated series of locomotives in use by the FMSR. Consisted of 18 4-4-0 T tank locomotives originally purchased by numerous state railways, the locomotives served as the FMSR's backbone fleet before

6254-409: The Western Allies and the Soviet Union , with the atomic bombings of Hiroshima and Nagasaki and the Soviet invasion of Manchuria . The Pacific War officially came to an end on 2 September 1945, leading to the beginning of the Allied occupation of Japan , during which United States military leader Douglas MacArthur administered the country. In 1947, through Allied efforts, a new Japan's constitution

6372-425: The acquired company is often significant. The deciding factor, however, is significant influence. If other factors exist that reduce the influence or if significant influence is gained at an ownership of less than 20%, the equity method may be appropriate (FASB interpretation 35 (FIN 35) underlines the circumstances where the investor is unable to exercise significant influence). To account for this type of investment,

6490-440: The acquired company. Control in this context is defined as ability to direct policies and management. In this type of relationship the controlling company is the parent and the controlled company is the subsidiary . The parent company needs to issue consolidated financial statements at the end of the year to reflect this relationship. Consolidated financial statements show the parent and the subsidiary as one single entity. During

6608-435: The arrival of newer FMSR-ordered locomotives. The Class A was designated in July 1901 for 12 locomotives originally assigned for both the Perak Railway and Selangor Railway and manufactured between 1884 and 1898, consisting of 11 from manufactured by the Hunslet Engine Company and one from the Selangor Railway produced by Neilson & Company . The Class A designation was further assigned to two 1904 Hunslet locomotives from

6726-439: The breakaway Republic of Ezo . An expeditionary force was dispatched by the new government and the Ezo Republic forces were overwhelmed. The siege of Hakodate came to an end in May 1869 and the remaining forces surrendered. The Charter Oath was made public at the enthronement of Emperor Meiji of Japan on April 7, 1868. The Oath outlined the main aims and the course of action to be followed during Emperor Meiji's reign, setting

6844-406: The cabinet demanded that there be guarantees from the British in return for the risks and costs of the major deployment of Japanese troops. On July 6, 1900, the 5th Infantry Division was alerted for possible deployment to China, but no timetable was set for this. Two days later, with more ground troops urgently needed to lift the siege of the foreign legations at Peking, the British ambassador offered

6962-494: The centuries-old Chinese suzerainty . On June 4, 1894, Korea requested aid from the Qing Empire in suppressing the Donghak Rebellion . The Qing government sent 2,800 troops to Korea. The Japanese countered by sending an 8,000-troop expeditionary force (the Oshima Composite Brigade) to Korea. The first 400 troops arrived on June 9 en route to Seoul , and 3,000 landed at Incheon on June 12. The Qing government turned down Japan's suggestion for Japan and China to cooperate to reform

7080-438: The chonmage ( chonmage ) hairstyle. During the early 20th century, the government was suspicious towards a number of unauthorized religious movements and periodically made attempts to suppress them. Government suppression was especially severe from the 1930s until the early 1940s, when the growth of Japanese nationalism and State Shinto were closely linked. Under the Meiji regime lèse majesté prohibited insults against

7198-446: The command of Captain Shimamura Hayao . The Japanese were able to contribute 52 men to the Seymour Expedition . On 12 June 1900, the advance of the Seymour Expedition was halted some 50 kilometres (30 mi) from the capital, by mixed Boxer and Chinese regular army forces. The vastly outnumbered allies withdrew to the vicinity of Tianjin , having suffered more than 300 casualties. The army general staff in Tokyo had become aware of

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7316-464: The completion the Tunku Abdul Rahman Bridge that led to Butterworth supplanting Prai as a railway stop to George Town in 1967). During early consolidation the FMSR would inherit many of former state railways depots, workshops and yards located around major stations and junctions, which were eventually downgraded into minor depots while centralised workshops charged with more important maintenance duties were constructed in specific regions. The largest of

7434-422: The connections began in 1897 and concluded in 1903 with the Prai-Port Dickson line completed. The FMSR was founded in 1901 in the process, combining assets of Perak Railway and Selangor Railway as the two railway networks were the first to be connected. Management of stations and railways within the two networks were turned over to the FMSR, while locomotives originally operated by the two companies were absorbed into

7552-401: The cost method to account for this type of investment. Under the cost method, the investment is recorded at cost at the time of purchase. The company does not need any entries to adjust this account balance unless the investment is considered impaired or there are liquidating dividends, both of which reduce the investment account. Liquidating dividends : Liquidating dividends occur when there

7670-449: The costs (including direct costs, costs of issuing securities and indirect costs) are treated as follows: Treatment to the acquiring company: When purchasing the net assets the acquiring company records in its books the receipt of the net assets and the disbursement of cash, the creation of a liability or the issuance of stock as a form of payment for the transfer. Treatment to the acquired company: The acquired company records in its books

7788-401: The country was forced open to trade by the Convention of Kanagawa which came when Matthew C. Perry arrived in Japan in 1854. Thus, the period known as Bakumatsu began. The following years saw increased foreign trade and interaction; commercial treaties between the Tokugawa shogunate and Western countries were signed. In large part due to the humiliating terms of these unequal treaties ,

7906-458: The countryside, meant that abattoirs and workers were met with hostility from local residents. Continued ostracism as well as the decline in living standards led to former burakumin communities turning into slum areas. In the Blood tax riots , the Japanese Meiji government brutally put down revolts by Japanese samurai angry over the legal revocation of the traditional untouchable status of burakumin. The social tension continued to grow during

8024-429: The decentralized American system with no central bank. In 1871, the New Currency Act of Meiji 4 (1871) abolished the local currencies and established the yen as the new decimal currency. It had parity with the Mexican silver dollar. The First Sino-Japanese War , fought in 1894 and 1895, revolved around the issue of control and influence over Korea under the rule of the Joseon dynasty . Korea had traditionally been

8142-438: The design of various municipal buildings in the Federated Malay States. The second and third FMSR headquarters survive to date, the former subsequently housing various occupants before serving as the National Textile Museum and the latter continuously housing successive rail operators in Malaya and Peninsular Malaysia after the dissolution of the FMSR, including the Malayan Railway Administration and Keretapi Tanah Melayu . As

8260-414: The elimination of its net assets and the receipt of cash, receivables or investment in the acquiring company (if what was received from the transfer included common stock from the purchasing company). If the acquired company is liquidated then the company needs an additional entry to distribute the remaining assets to its shareholders. Treatment to the purchasing company: When the purchasing company acquires

8378-437: The emperor, agreeing to "be the instrument for carrying out" imperial orders, leading to the end of the Tokugawa shogunate. However, while Yoshinobu's resignation had created a nominal void at the highest level of government, his apparatus of state continued to exist. Moreover, the shogunal government, the Tokugawa family in particular, remained a prominent force in the evolving political order and retained many executive powers,

8496-475: The eventual loss of many of Japan's Oceanian island possessions in the following three years. Eventually, the American military captured Iwo Jima and Okinawa Island , leaving the Japanese mainland unprotected and without a significant naval defense force. By August 1945, plans had been made for an Allied invasion of mainland Japan , but were shelved after Japan surrendered in the face of a major breakthrough by

8614-463: The few great powers that determine the fate of the world. In the 1860s, Japan began to experience great social turmoil and rapid modernization. The feudal caste system in Japan formally ended in 1869 with the Meiji restoration . In 1871, the newly formed Meiji government issued a decree called Senmin Haishirei ( 賤民廃止令 Edict Abolishing Ignoble Classes ) giving burakumin equal legal status. It

8732-689: The financial results of the consolidated entity. There are three forms of combination: (1) horizontal integration: the combination of firms in the same business lines and markets; (2) vertical integration: the combination of firms with operations in different but successive stages of production or distribution or both; (3) conglomeration: the combination of firms with unrelated and diverse products or services functions, or both. Japanese Empire Unitary parliamentary semi-constitutional monarchy (1889–1947) The Empire of Japan , also known as the Japanese Empire or Imperial Japan ,

8850-488: The immediate establishment of an elected national assembly , and the promulgation of a constitution. The constitution recognized the need for change and modernization after the removal of the shogunate : We, the Successor to the prosperous Throne of Our Predecessors, do humbly and solemnly swear to the Imperial Founder of Our House and to Our other Imperial Ancestors that, in pursuance of a great policy co-extensive with

8968-521: The interior of Malaya, some stations serving sea ports and commercial and industrial centres doubled as goods stations , managing tin and rubber shipments alongside other essential goods; such stations are typically complemented with godowns and marshalling/goods yards of varying sizes. Throughout its existence the FMSR has headquartered in Kuala Lumpur , but has operated in two different locations and three different buildings. The first FMSR site

9086-657: The largest expansion and integration of the colonial rail network encompassing the Federated Malay States, the Unfederated Malay States (except Trengganu ) and the Straits Settlements , with lines spanning from Singapore in the south to Padang Besar (near the border with Siam ) in the north. Until the formation of the FMSR, Malaya's railway systems were fragmented and concentrated in the commercially active west coast of

9204-589: The legal stage for Japan's modernization. The Meiji leaders also aimed to boost morale and win financial support for the new government . Japan dispatched the Iwakura Mission in 1871. The mission traveled the world in order to renegotiate the unequal treaties with the United States and European countries that Japan had been forced into during the Tokugawa shogunate, and to gather information on western social and economic systems, in order to effect

9322-565: The modernization of Japan. Renegotiation of the unequal treaties was universally unsuccessful, but close observation of the American and European systems inspired members on their return to bring about modernization initiatives in Japan. Japan made a territorial delimitation treaty with Russia in 1875, gaining all the Kuril islands in exchange for Sakhalin island . The Japanese government sent observers to Western countries to observe and learn their practices, and also paid " foreign advisors " in

9440-610: The murder of an Englishman, Charles Lennox Richardson , by a party of samurai from Satsuma . The British demanded reparations but were denied. While attempting to exact payment, the Royal Navy was fired on from coastal batteries near the town of Kagoshima . They responded by bombarding the port of Kagoshima in 1863. The Tokugawa government agreed to pay an indemnity for Richardson's death. Shelling of foreign shipping in Shimonoseki and attacks against foreign property led to

9558-593: The new workshops was the Central Workshops in Sentol , Selangor ; completed in 1905, it occupied a large plot close to the town and employed around 5,000 employees in its heyday, building railroad cars, fabricating railway parts, and performing maintenance on traction units . Other major depots were constructed in Prai and Gemas during FMSR's existence. As the FMSR was an essential shipping channel to and from

9676-577: The newly appointed residents-general of the FMS, Frank Swettenham , proposed a master plan to extend and connect railway networks within the FMS and Province Wellesley. Swettenham's proposal encompassed three phases: The first was to be the construction of a "development" line towards the north that would connect Perak's railways with those of Selangor's and the Province Wellesley's, while running through valuable but underdeveloped land in between;

9794-416: The notes of the financial statements when business combinations occur. Such disclosures are: Treatment of goodwill impairments: When a company purchases less than 20% of the outstanding common stock , the purchasing company's influence over the acquired company is not significant. (APB 18 specifies conditions where ownership is less than 20% but there is significant influence.) The purchasing company uses

9912-487: The peninsula; none of the systems were originally intended for interstate travel, and were founded to fulfill specific purposes. By the end of the 19th century, Malaya had at least six separate railway companies: The formation of the Federated Malay States (FMS) in 1896 led to a centralisation of Residential power and improved co-ordination of development in the new founded federation. In the same year,

10030-413: The purchasing company uses the equity method . Under the equity method, the purchaser records its investment at original cost. This balance increases with income and decreases for dividends from the subsidiary that accrue to the purchaser. Treatment of Purchase Differentials : At the time of purchase, purchase differentials arise from the difference between the cost of the investment and the book value of

10148-418: The railway were similarly built throughout FMSR's history, typically in the form of brick arch or truss bridges in areas with high rail and road traffic. For the rest of the system, level crossings were laid instead. Railway stations constructed along the FMSR network composed of two forms. One, which characterised the vast majority of stops, are vernacular timber structures with sizes that varied based on

10266-595: The rest of the Axis powers , the formalized Japanese Instrument of Surrender was issued on 2 September 1945 in compliance with the Potsdam Declaration of the Allies , and the empire's territory subsequently shrunk to cover only the Japanese archipelago resembling modern Japan. Under the slogans of fukoku kyōhei and shokusan kōgyō , which followed the Boshin War and the restoration of power to

10384-479: The samurai class, which was abolished together with the caste system. This would later bring the Meiji government into conflict with the samurai . Several writers, under the constant threat of assassination from their political foes, were influential in winning Japanese support for westernization . One such writer was Fukuzawa Yukichi , whose works included "Conditions in the West", " Leaving Asia ", and "An Outline of

10502-471: The second phase consisted of an extension of the line to Kuala Lipis , Pahang's then administrative capital, to promote the development of the state's mineral industry; the third section was to be a southwards extension from the Selangor Railway's southern terminus in Cheras to Seremban, connecting Selangor Railway to Sungei Ujong Railway and providing direct connectivity from Prai to the north to Port Dickson to

10620-450: The shogunate soon faced internal hostility, which materialized into a radical, xenophobic movement, the sonnō jōi (literally "Revere the Emperor, expel the barbarians"). In March 1863, the Emperor issued the " order to expel barbarians ." Although the shogunate had no intention of enforcing the order, it nevertheless inspired attacks against the shogunate itself and against foreigners in Japan. The Namamugi Incident during 1862 led to

10738-430: The size of the towns they served based on construction methods of past state railways; larger timber stations are typically exemplified by longer platforms and lengthier station buildings designed to house communications, signalling control , luggage handling and station management, while lesser halts are often identifiable by small timber shelters (if any) and short platforms. Despite their simplistic constructions, many of

10856-590: The south. Swettenham's proposal was approved by the Colonial Office under the justification wide-ranging transport linkages would allow access to land for use in agriculture and diversify the region's sources of revenue, while improving administrative efficiency by linking the FMS with the Straits Settlements (widening the scope of the plan to include additional linkages to the Straits Settlements of Malacca and Singapore ). Construction of

10974-507: The stations buildings were typically adorned in traditional fashion with wooden carvings and cast-iron decors. Larger timber stations are also usually equipped with railway quarters and maintenance facilities in their immediate vicinity. The other form dot larger towns and cities. Originally allocated with similarly constructed timber stations, increased ridership often necessitated the construction of larger, grander stations constructed of sturdier materials and varying architectural styles. Among

11092-983: The stations built in grander styles include the Indo-Saracenic Revival Kuala Lumpur station (1911), the late- Edwardian Baroque Ipoh station (1917), and the Art Deco Johore Baharu station (1932) and Tanjong Pagar station in Singapore (1932). Lesser grand stations (some dating from before the FMSR), including Kelang , Pudoh , Seremban and Alor Setar are architecturally similar to larger timber stations but are distinguishable by more sophisticated station building layouts, masonry construction, additional ornamentation, and larger numbers of platforms. The FMSR "station" in George Town, Penang (built 1907, later known as

11210-408: The subsidiary through the purchase of its common stock, it records in its books the investment in the acquired company and the disbursement of the payment for the stock acquired. Treatment to the acquired company: The acquired company records in its books the receipt of the payment from the acquiring company and the issuance of stock. FASB 141 disclosure requirements: FASB 141 requires disclosures in

11328-488: The system would further expand exclusively in metre gauge under the FMSR. Much of the FMSR network were single-track lines with passing loops situated near or at stations. Exceptions can be found in and around larger stations and cities, where higher rail traffic necessitates double tracks or more. Railway signalling was entirely mechanical and manually operated; the entirety of the system utilised semaphore signals and each station with multiple tracks are equipped with

11446-420: The then independent Johore Railway, two years before the opening of the state's line in 1909, and returned to the FMSR in 1912. All Class C locomotives would later be remove from service and scrapped between 1924 and 1928. By 1929, all original Class C locomotives were removed from active service, allowing the Class C designation to be reassigned to a new series of locomotives. The "new" FMSR Class C locomotives

11564-623: The time was heavily engaged in the Boer War , so a large part of the British army was tied down in South Africa. Further, deploying large numbers of troops from its garrisons in India would take too much time and weaken internal security there. Overriding personal doubts, Foreign Minister Aoki Shūzō calculated that the advantages of participating in an allied coalition were too attractive to ignore. Prime Minister Yamagata agreed, but others in

11682-587: The total, 20,300 were Imperial Japanese Army troops of the 5th Infantry Division under Lt. General Yamaguchi Motoomi; the remainder were 540 naval rikusentai (marines) from the Imperial Japanese Navy . At the beginning of the Boxer Rebellion the Japanese only had 215 troops in northern China stationed at Tientsin; nearly all of them were naval rikusentai from the Kasagi and the Atago , under

11800-531: The two-hundred-year-old Tokugawa shogunate. Tokugawa Yoshinobu launched a military campaign to seize the emperor's court in Kyoto. However, the tide rapidly turned in favor of the smaller but relatively modernized imperial faction and resulted in defections of many daimyōs to the Imperial side. The Battle of Toba–Fushimi was a decisive victory in which a combined army from Chōshū, Tosa, and Satsuma domains defeated

11918-414: The underlying assets. Purchase differentials have two components: Purchase differentials need to be amortized over their useful life; however, new accounting guidance states that goodwill is not amortized or reduced until it is permanently impaired, or the underlying asset is sold. When the amount of stock purchased is more than 50% of the outstanding common stock, the purchasing company has control over

12036-535: The war, but a dispute over payment arose as the locomotives were no longer new. Subsequently, all six locomotive were sold to the Royal Jordanian Hashemite Railway in 1949 and delisted from the FMSR by 1951. The remaining Class Cs were presumably scrapped by Malayan Railways during the 1960s and 1970s. Designated as FMSR numbers 22 to 25, the FMSR Class D was a series of 4-6-0 locomotives with four-wheel tenders that originated from

12154-601: The worsening conditions in China and had drafted ambitious contingency plans, but in the wake of the Triple Intervention five years before, the government refused to deploy large numbers of troops unless requested by the western powers. However three days later, a provisional force of 1,300 troops commanded by Major General Fukushima Yasumasa was to be deployed to northern China. Fukushima was chosen because he spoke fluent English which enabled him to communicate with

12272-440: The year, the parent company can use the equity or the cost method to account for its investment in the subsidiary. Each company keeps separate books. However, at the end of the year, a consolidation working paper is prepared to combine the separate balances and to eliminate the intercompany transactions, the subsidiary's stockholder equity and the parent's investment account. The result is one set of financial statements that reflect

12390-456: Was among the first Protestant literature in Japan. In 1865, McCartee moved back to Ningbo , China, but others have followed in his footsteps. There was a burst of growth of Christianity in the late 19th century when Japan re-opened its doors to the West. Protestant church growth slowed dramatically in the early 20th century under the influence of the military government during the Shōwa period . Under

12508-523: Was awarded a concession by the state government for the construction a railway line between Tampin and Malacca Town , as well as an extension of the main line between Malacca's state border with Negeri Sembilan that leads to Gemas . Upon completion of the lines, the MGR was absorbed into the FMSR in 1905. In 1904, the Johore state government signed an agreement with Amalgamation. The outbreak of World War II

12626-424: Was characterized by rapid industrialization , the development of a capitalist economy , and the transformation of many feudal workers to wage labour . The use of strike action also increased, and 1897, with the establishment of a union for metalworkers, the foundations of the modern Japanese trade-union movement were formed. Samurai were allowed to work in any occupation they wanted. Admission to universities

12744-422: Was determined based on examination results. The government also recruited more than 3,000 Westerners to teach modern science, mathematics, technology, and foreign languages in Japan ( O-yatoi gaikokujin ). Despite this, social mobility was still low due to samurai and their descendants being overrepresented in the new elite class. After sending observers to the United States, the Empire of Japan initially copied

12862-758: Was enacted, officially ending the Japanese Empire and forming modern Japan . During this time, the Imperial Japanese Armed Forces were dissolved. It was later replaced by the current Japan Self-Defense Forces in 1954. Reconstruction under the Allied occupation continued until 1952, consolidating the modern Japanese constitutional monarchy . In total, the Empire of Japan had three emperors: Meiji , Taishō , and Shōwa . The Imperial era came to an end partway through Shōwa's reign , and he remained emperor until 1989. The historical state

12980-701: Was founded, de jure , after the 1889 signing of Constitution of the Empire of Japan. The constitution formalized much of the Empire's political structure and gave many responsibilities and powers to the Emperor. In 1890, the Imperial Diet was established in response to the Meiji Constitution. The Diet consisted of the House of Representatives of Japan and the House of Peers . Both houses opened seats for colonial people as well as Japanese. The Imperial Diet continued until 1947. Economic development

13098-548: Was gradually retired beginning the 1920s when new locomotives were introduced into the FMSR network. From 1912 onwards, certain Class As were also transferred to the Construction Department; FMSR 71 (Malacca Railway 2) was sold to Siam for use in coal mining assignments in 1924. The last Class A, FMSR 34 (Perak Railway 19), was withdrawn in 1933. Encompassing only three 1928 Hunslet single engine 0-6-0 T OCs,

13216-486: Was introduced in 1929, beginning with a fleet of five locomotives from Nasmyth, Wilson & Company and saw the addition of 11 from the North British Locomotive Company between 1939 and 1940, expanding the fleet to encompass 16 locomotives. All Class C locomotives were 38-foot-11-inch-long 4-6-4 T side tank engines with two cylinders measuring 14½" by 22". Differences may be noted with

13334-531: Was marked with the Japanese Empire 's invasion of Malaya and Singapore in 1941 and 1942, which saw the entirety of the FMSR network falling under Japanese control . The system suffered minimal damage during the initial invasion and bombing runs, but saw the dismantling and closure of minor branch lines during the occupation for construction materials for the Thailand-Burma Railway . Similarly, several FMSR locomotives were transferred for use at

13452-517: Was prompted by his learning of a series of arson attacks in Edo, starting with the burning of the outworks of Edo Castle , the main Tokugawa residence. The Boshin War ( 戊辰戦争 , Boshin Sensō ) was fought between January 1868 and May 1869. The alliance of samurai from southern and western domains and court officials had now secured the cooperation of the young Emperor Meiji, who ordered the dissolution of

13570-415: Was repressed and adherents were persecuted. After the Tokugawa shogunate banned Christianity in 1620, it ceased to exist publicly. Many Catholics went underground, becoming hidden Christians ( 隠れキリシタン , kakure kirishitan ) , while others lost their lives. After Japan was opened to foreign powers in 1853, many Christian clergymen were sent from Catholic, Protestant, and Orthodox churches, though proselytism

13688-484: Was situated in front of a major marshalling yard in the city near the Kuala Lumpur padang (present-day Dataran Merdeka ), close to the Federated Malay States administration building . The original 1896 headquarters building was a spartan single-storey structure which served briefly before being replaced by a more ornate, Neo-Mughal double storey counterpart by 1905 in lieu with the surrounding architecture of

13806-501: Was still banned. Only after the Meiji Restoration, was Christianity re-established in Japan. Freedom of religion was introduced in 1871, giving all Christian communities the right to legal existence and preaching. Eastern Orthodoxy was brought to Japan in the 19th century by St. Nicholas (baptized as Ivan Dmitrievich Kasatkin), who was sent in 1861 by the Russian Orthodox Church to Hakodate , Hokkaidō as priest to

13924-702: Was the Japanese nation-state that existed from the Meiji Restoration on 3 January 1868 until the Constitution of Japan took effect on 3 May 1947. From 1910 to 1945 , it included the Japanese archipelago , the Kurils , Karafuto , Korea , and Taiwan . Concessions such as the Kwantung Leased Territory were de jure not parts of the empire but dependent territories. In the closing stages of World War II , with Japan defeated alongside

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