Amazon rubber boom the expansion of Iquitos in Peru. The rubber boom occurred largely between 1879 and 1912. There was heightened rubber production and associated activities from 1942 to 1945 during the Second World War. Natural rubber is an elastomer, also known as tree gum, India rubber, and "caoutchouc," which comes from the rubber tree in tropical regions. Christopher Columbus was the one of the first Europeans to bring news of this odd substance back to Europe, but he was not the only one to report it. Around 1736, a French astronomer recalled how Amerindians used rubber to waterproof shoes and cloaks. He
Substance over form as reflecting only actual sales in "substance" (that is, items delivered to outside parties for payment), and not events that merely fit the "form" of sales documentation for convenience or expedience. The principle strictly governs and resolves disputes of whether workers are independent contractors or employees: Tax law forbids accounting for persons who are "substantially" employees in the "form" of independent contractors. The question of which "form" may be applied to any given case submits to objective tests of the "substance" of the work. Hence substance, over form, is the rule. Substance over form Substance over form is an accounting