...Accounting 421 Course Discussion Packet Winter 2012 Tyee Carr Study Guide, Midterm Exam Review and Final Exam Review ***These notes are provided to assist in your own note taking. They are not a substitute for reading the recommended textbook or for taking your own notes during class discussion. The information and examples provided here are subject to technical corrections or other revisions which you won't have without taking notes in class. Contents Taxable Entities, Sources of Tax Law and Tax Administration 5 Case: Firefighting Aircraft 6 Discussion questions 7 Review questions 8 The Individual Income Tax Model 10 Case: George and Sheena Jungle’s 1040 Tax Return 10 Discussion Questions 10 Review questions 11 Gross Income 13 Case: Commissioner v. Glenshaw Glass Co.\William Goldman Theatres Inc. (U.S. 1955) 13 Discussion questions 19 Case: Lucas v. Earl United States Supreme Court. 1930 20 Discussion questions 21 Review questions 21 Exclusions 22 Case study: Tom Daschle withdraws from nomination as HHS Secretary, 2009 23 Discussion questions 23 Case: Sam and Julie 24 Discussion questions 24 Case: Ralph and Betsy are landlords 25 Discussion questions 26 Case: Mark who lives in unit 6 27 Discussion questions 27 Case: Jack’s Restaurants 28 Discussion questions 28 Review questions 29 Tax Basis and Capital Transactions 32 Case: What’s my income on selling this stock? 32 Discussion questions...
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...1 LEADERSHIP IDENTITY DEVELOPMENT: THE INFLUENCE OF FRATERNITY OR SORORITY MEMBERSHIP ON COLLEGE STUDENTS LEADERS by Kharla Mae D. Brillo Feleycyl Joy Cruzada Angelo Jaiko Del Rosario Roevel Paul Quirao Jett P. Pastrana In partial fulfillment of the course requirements in Psychology 118 (Field Methods) Submitted to Mr. JOHNREV B. GUILARAN Division of Social Sciences College of Arts and Sciences University of the Philippines Visayas October 9, 2012 2 Leadership Identity Development: The Influence of Fraternity or Sorority Membership on College Student Leaders Fraternities and sororities began more than a century ago as relationship building organizations in which leadership development could be cultivated (Cory, 2011) but until recently, research found that fraternity and sorority membership may hinder student development and negatively impact the wellbeing of college students (Maisel, 1990; Wechsler, 1996). According to Kelly (2008) benefits of membership are realized by fraternity and sorority student leaders but struggled to refocus on their espoused values and mission: scholarship, service, leadership and relationships over the last several decades (Cory, 2011). Conversely, incidents of hazing, alcohol abuse, sexual assault, and substandard performance in the classroom, often overshadow the benefits of membership (Cory, 2011) suggesting that fraternal organizations have strayed from their traditional and founding values (Garret, n.d.; Maisel, 1990)...
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...MTGS7601 Individual Organisation Problem Analysis MF Global Case Study Word count: 2442 Jinghua Chen 43775275 Table of Contents 1.0 introduction...............................................................................................................................................2 2.0 Background 2 3.0 problems statements................................................................................................................................2 4.0 PROBLEMS ANALYSIS..............................................................................................................................................3 5.0 ORGANISTION RESPONSE...............................................................................................................................8 6.0 RECOMMENDATIONS......................................................................................................................................9 7.0 CONCLUSION.................................................................................................................................................10 REFERENCE LIST..................................................................................................................................................11 APPENDICES.......................................................................................................................................................15 1.0. Introduction The purpose of this report...
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...POC Planning Document POC GOALS: • To test the Maximo upgrade from the current version of Maximo 4.01 to version 6 ensuring full data integrity and accuracy. • The POC must ensure that the Maximo software is fully operational within the Illovo architecture and environment i.e. the POC must test co-existence with all other Illovo software products and hardware. • The POC must also ensure that all re-worked existing application interfaces are fully operational on the upgraded version. • The following new requirements must be met: - Provision of a scheduling tool and full integration with MS project - Fully operational new interfaces as defined in the Functional Specification • All existing application customisations must be re-applied and must be fully functional • Reports as defined in the functional specification must be fully functional • The POC must also result in a standard migration path being documented to ensure a smooth rollout and implementation process. • To select/Replace the thin client (NCD 200) with new models that meet business requirements (Group replacement) • To select and install hardware for the Maximo Application/Report server (Maximo & Kronos Sites only) • The architecture selected must cater for SA and African Maximo hardware requirements. APPLICATION POC OBJECTIVES • To migrate all current Maximo transactional data from version 4.01 to the new release version...
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...Beginning The joining between Arthur Andersen LLP and Enron was a marriage too good to be true (Thomas, 2002). The relationship started in 1986 when Enron hired the accounting firm Arthur Andersen LLP to perform “creative accounting,” allowing the energy company to appear more powerful on paper than it really was (Investopedia, 2011). Enron Corporation started investing massive amounts of money in “Special Purpose Entities” to generate huge amounts of revenues. Special Purpose Entities are creative ways for companies to more efficiently raise debt, but they also make it tougher for investors to decipher a company's actual debt exposure (Byrne, 2002). Company Backgrounds Both companies were built on determination, dedication, and hard work. The founder, Arthur Andersen, who was orphaned at the age of 16, worked as a mailboy during the day and attended school at night. By the age of 23, he became the youngest CPA in Illinois. A mere five...
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...accounting systems that Skilling developed for Enron that he custom-tailored the lead position at Enron Finance Corporation for him. By 1995, Enron had become the largest independent natural gas company in the United States. In 1996, Andrew Fastow, Enron's chief financial officer and one of the key players in Enron's downfall, was almost fired from Enron when he did an unsatisfactory job of managing a retail unit of Enron that competed against local utilities in different parts of the United States. But Fastow used his connections within Enron to keep his job and return to the finance department. In 1997, Skilling became president and chief operating officer of Enron. Fastow was in charge of the complex transfer of debt from Enron's balance sheet to two LJM partnerships, which Skilling and Enron's board of...
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...method content analysis. The theoretical framework will be shaped by the consideration of legitimacy theory and the Balanced Scorecard approach. Findings: The results indicate that the four perspectives of a traditional Balanced Scorecard are related to the main sources of influential inputs to Westpac‟s sustainability reporting – existing frameworks, stakeholder engagement mechanism, employee involvement and traditional shareholders‟ financial information needs. It also reinforced the argument that the focus of organisational legitimacy is a key resource of organisation survival. Originality/value: This research contributes to the literature on social and environmental disclosures including the research of Do, Tilt and Tilling (2007) and Baxter, Chua and Strong (2010) which was based on the sustainability management and reporting of Westpac. Keywords Balanced Scorecard, Legitimacy, Sustainability, Page 1 Introduction This paper considers sustainability management and reporting in the Australian private sector context. It aims to evaluate an Australian publicly listed firm‟s continuous voluntary...
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...Journal of University Teaching & Learning Practice Volume 9 | Issue 1 Article 4 2012 Evaluation of the Effectiveness of Online Resources in Developing Student Critical Thinking: Review of Literature and Case Study of a Critical Thinking Online Site Erst Carmichael University of Western Sydney, e.carmichael@uws.edu.au Helen Farrell University of New South Wales, h.farrell@unsw.edu.au Follow this and additional works at: http://ro.uow.edu.au/jutlp Recommended Citation Carmichael, Erst and Farrell, Helen, Evaluation of the Effectiveness of Online Resources in Developing Student Critical Thinking: Review of Literature and Case Study of a Critical Thinking Online Site, Journal of University Teaching & Learning Practice, 9(1), 2012. Available at:http://ro.uow.edu.au/jutlp/vol9/iss1/4 Research Online is the open access institutional repository for the University of Wollongong. For further information contact the UOW Library: research-pubs@uow.edu.au Evaluation of the Effectiveness of Online Resources in Developing Student Critical Thinking: Review of Literature and Case Study of a Critical Thinking Online Site Abstract A graduate's ability to be a critical thinker is expected by many employers; therefore development of students’ critical-thinking skills in higher education is important. There is also a perception that today’s students are technologically "savvy", and appreciate the inclusion of a technological approach to learning. However, the ...
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...excerpted from Dayle M. Smith (2000). Women At Work: Leadership for the Next Century. Upper Saddle River, NJ: Prentice Hall. Cynthia A. Thompson and Laura L. Beauvais I love my life! My husband and I have arranged our work lives so that we can spend as much time as possible with our kids, and still feel like we’re making a difference at work. —JESSICA DEGROOT, FOUNDER. THE THIRD PATH INSTITUTE It just got to be too much. Monday through Friday I caught the 6:30 train for the city, and didn’t return until 6 P.M. . I loved my job, the money was good, but there was no flexibility, no possibility for part-time work. And I really missed my kids. My husband was making more than I did and we finally decided we could live on his salary. So I quit. —LISA CELONA. FORMER NASDAQ EQUITY TRADER. CURRENT AT-HOME MOM I spent four years working for an insurance company as director of media services. Because my wife was a performer in New York City and had to work evenings; I was the primary caregiver for our two children. That meant I had to leave work earlier than any of the other managers, and that caused a lot of friction and resentment... The tension it created for me at work was instrumental in my eventually having to leave the company. —MICHAEL KERLEY, PRESIDENT, CREATIVE DIALOGUES Chapter Overview This chapter focuses on how women (and, increasingly, men) attempt to balance the multiple competing demands on their time...
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...C H A P T E R 7 Work-Related Stress and Stress Management Learning Objectives AFTER READING THIS CHAPTER , YOU SHOULD BE ABLE TO : I Define stress and describe the stress experience. I Outline the stress process from stressors to consequences. I Identify the different types of stressors in the workplace. I Explain why a stressor might produce different stress levels in two people. I Discuss the physiological, psychological, and behavioural effects of stress. I Identify five ways to manage workplace stress. S ylvia Noreen thought that working at a small hospital in Prince Edward Island would reduce the stress she had experienced as a nurse in Ontario for 17 years. Instead, she discovered that Stewart Memorial Hospital nurses in Tyne Valley also experience unacceptable stress levels due to budget cuts and staff shortages. “There can be a lot of demands made on you,” says Noreen. “The workload can get quite strenuous at times.” With no vacations during her first year at Stewart, Noreen’s scheduled days off were precious time to recharge her batteries. Unfortunately, those moments were fewer than she had hoped. “We’re faced with being called back on our days off,” Noreen says. “It is trying at times.” Canadian nurses and other health care workers are feeling some of the highest levels of stress and burnout of any occupation across the country. With Montreal-area emergency rooms filled to 167 percent, nurses at St. Luc Hospital in Montreal recently...
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...Licensed to: iChapters User Licensed to: iChapters User 6e FIFTH EDITION COMMUNICATION in Our Lives LINEBERGER DISTINGUISHED PROFESSOR OF HUMANITIES CAROLINE H. AND THOMAS S. ROYSTER DISTINGUISHED PROFESSOR OF GRADUATE EDUCATION THE UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL Australia . Brazil . C anada . M exico . Singap ore . Spain . Uniited Kingdom . United States Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. Licensed to: iChapters User This is an electronic version of the print textbook. Due to electronic rights restrictions, some third party content may be suppressed. Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. The publisher reserves the right to remove content from this title at any time if subsequent rights restrictions require it. For valuable information on pricing, previous editions, changes to current editions, and alternate formats, please visit www.cengage.com/highered to search by ISBN#, author, title, or keyword for materials in your areas of interest. ...
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...research evidence Conclusion: building connections 2 3 5 15 33 47 67 79 105 113 121 125 127 About the authors References List of case studies Engaging students in research and inquiry at the beginning of their academic studies Engaging students in research and inquiry later in their academic studies Undergraduate research and inquiry in science, technology, engineering and mathematics (STEM) disciplines Undergraduate research and inquiry in humanities, social sciences and interdisciplinary studies Undergraduate research and inquiry in departments and course teams Undergraduate research and inquiry in institutions 11 30 40 62 74 102 The Higher Education Academy – June 2009 1 Preface The Academy is very pleased to present this piece of work, commissioned as part of the series looking at the relationship between teaching and research1. Mick Healey and Alan Jenkins build on their already substantial contribution in this area by focusing on undergraduates’ engagement in research and inquiry, and the potential implications of this in a wide variety of HE practice and in a range of contexts (with respect to discipline, institution, and nation). They suggest here a fundamental conceptual shift from the notion of students as a passive audience for the research output of individual academics, to the idea of students as active stakeholders in a research community in which their experience of research within the core...
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...research evidence Conclusion: building connections 2 3 5 15 33 47 67 79 105 113 121 125 127 About the authors References List of case studies Engaging students in research and inquiry at the beginning of their academic studies Engaging students in research and inquiry later in their academic studies Undergraduate research and inquiry in science, technology, engineering and mathematics (STEM) disciplines Undergraduate research and inquiry in humanities, social sciences and interdisciplinary studies Undergraduate research and inquiry in departments and course teams Undergraduate research and inquiry in institutions 11 30 40 62 74 102 The Higher Education Academy – June 2009 1 Preface The Academy is very pleased to present this piece of work, commissioned as part of the series looking at the relationship between teaching and research1. Mick Healey and Alan Jenkins build on their already substantial contribution in this area by focusing on undergraduates’ engagement in research and inquiry, and the potential implications of this in a wide variety of HE practice and in a range of contexts (with respect to discipline, institution, and nation). They suggest here a fundamental conceptual shift from the notion of students as a passive audience for the research output of individual academics, to the idea of students as active stakeholders in a research community in which their experience of research within the...
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...Annals of Internal Medicine Clinical Guidelines Screening Mammography for Women 40 to 49 Years of Age: A Clinical Practice Guideline from the American College of Physicians Amir Qaseem, MD, PhD, MHA; Vincenza Snow, MD; Katherine Sherif, MD; Mark Aronson, MD; Kevin B. Weiss, MD, MPH; and Douglas K. Owens, MD, MS, for the Clinical Efficacy Assessment Subcommittee of the American College of Physicians* Breast cancer is one of the most common causes of death for women in their 40s in the United States. Individualized risk assessment plays an important role when making decisions about screening mammography, especially for women 49 years of age or younger. The purpose of this guideline is to present the available evidence for screening mammography in women 40 to 49 years of age and to increase clinicians’ understanding of the benefits and risks of screening mammography. Ann Intern Med. 2007;146:511-515. For author affiliations, see end of text. www.annals.org RECOMMENDATIONS Recommendation 1: In women 40 to 49 years of age, clinicians should periodically perform individualized assessment of risk for breast cancer to help guide decisions about screening mammography. A careful assessment of a woman’s risk for breast cancer is important. The 5-year breast cancer risk can vary from 0.4% for a woman age 40 years with no risk factors to 6.0% for a woman age 49 years with several risk factors (1). Factors that increase the risk for breast cancer include older age, family...
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...Annals of Internal Medicine Clinical Guidelines Screening Mammography for Women 40 to 49 Years of Age: A Clinical Practice Guideline from the American College of Physicians Amir Qaseem, MD, PhD, MHA; Vincenza Snow, MD; Katherine Sherif, MD; Mark Aronson, MD; Kevin B. Weiss, MD, MPH; and Douglas K. Owens, MD, MS, for the Clinical Efficacy Assessment Subcommittee of the American College of Physicians* Breast cancer is one of the most common causes of death for women in their 40s in the United States. Individualized risk assessment plays an important role when making decisions about screening mammography, especially for women 49 years of age or younger. The purpose of this guideline is to present the available evidence for screening mammography in women 40 to 49 years of age and to increase clinicians’ understanding of the benefits and risks of screening mammography. Ann Intern Med. 2007;146:511-515. For author affiliations, see end of text. www.annals.org RECOMMENDATIONS Recommendation 1: In women 40 to 49 years of age, clinicians should periodically perform individualized assessment of risk for breast cancer to help guide decisions about screening mammography. A careful assessment of a woman’s risk for breast cancer is important. The 5-year breast cancer risk can vary from 0.4% for a woman age 40 years with no risk factors to 6.0% for a woman age 49 years with several risk factors (1). Factors that increase the risk for breast cancer include older age, family...
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