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3862 full-text articles. Page 1 of 114.

Securing Charitable Contribution Deductions, Paul G. Schloemer 2018 Cedarville University

Securing Charitable Contribution Deductions, Paul G. Schloemer

Paul Schloemer, Ph.D.

Issues regarding charitable contributions have been a frequent source of contention between the IRS and taxpayers - the charitable contribution deduction was identified as one of the most litigated issues in the National Taxpayer Advocate’s latest report to Congress.1 Thus, a review of the key issues taxpayers encounter in claiming this deduction is warranted.


Administration Accountability, Fiscal Year 2018, University of North Texas Health Science Center at Fort Worth 2018 University of North Texas Health Science Center

Administration Accountability, Fiscal Year 2018, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


University Of North Texas Health Science Center Texas Government Code, 2018 Section 659.026 Report, University of North Texas Health Science Center at Fort Worth 2018 University of North Texas Health Science Center

University Of North Texas Health Science Center Texas Government Code, 2018 Section 659.026 Report, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Heboh Truk Angkut Truk Ngetrail Di Tanjakan, Frieska Arissandra Putri 2017 Eastern Washington University

Heboh Truk Angkut Truk Ngetrail Di Tanjakan, Frieska Arissandra Putri

Frieska Arissandra Putri

INIKEEPO- Berbeda dengan mobil, mengendarai sebuah truk bukan perkara yang mudah. Apalagi saat kendaraan tersebut membawa muatan dengan beban melebihi anjuran dan spesifikasinya. Domino757
Seperti yang terlihat dalam video viral yang diunggah ke media sosial Instagram ini. Video dari akun @polantasindonesia tersebut memperlihatkan truk yang kesulitan menanjak akibat menggendong truk tangki di bak belakangnya. agen poker terpercaya


"Kebayang kan kalau kendaraan yang kamu naikin tiba-tiba ngamuk  berubah jadi Optimus Prime? Makanya guys, jangan paksakan truk kamu untuk membawa beban yang terlalu berat, kan kasihan dianya, kamu enggak mikirin sih perasaan dia.., kamu jahat sayang," demikian tertulis dalam akun tersebut. agen ...


Shoe Dog, Tanner Hafen 7058931 2017 Brigham Young University

Shoe Dog, Tanner Hafen 7058931

Marriott Student Review

A book review of Shoe Dog, by Phil Knight.


Nail It Then Scale It Book Review, Jacob Thorpe 2017 Brigham Young University

Nail It Then Scale It Book Review, Jacob Thorpe

Marriott Student Review

Nail It Then Scale It highlights how entrepreneurs can deliberately work to create a successful and scalable business.


Forging The Link: Hispanic Community's Impact On U.S. Businesses, Hope Steele 2017 Brigham Young University

Forging The Link: Hispanic Community's Impact On U.S. Businesses, Hope Steele

Marriott Student Review

American businesses should forge a positive link with the Hispanic community.


Unsung Hero Of The Tanner--Alvan Williamson, Elisabeth J. Andersen 2017 Brigham Young University

Unsung Hero Of The Tanner--Alvan Williamson, Elisabeth J. Andersen

Marriott Student Review

Alvan Williamson is an unsung hero of the Tanner Building. This article will help you to get to know him better as an all-around amazing person as well.


Industry Spotlight: Aerospace & Defense, Spencer Evans 2017 Brigham Young University

Industry Spotlight: Aerospace & Defense, Spencer Evans

Marriott Student Review

The A&D industry is an exciting and challenging industry that is opening up to both recent college graduates and experienced professionals alike. The work is challenging, and at times slow-moving, and extremely fulfilling.


The Art Of The Commander, The Art Of The Servant, William R. Adams 2017 BYU Marriott School

The Art Of The Commander, The Art Of The Servant, William R. Adams

Marriott Student Review

Being a business major at BYU takes up enough study time. Why would a student want to do a rigorous minor, too? William Adams describes his journey as a business strategy major and editing minor and relates how the two fields together have helped him gain a better understanding of business strategy and leadership.


Pre-Management? How To Best Prepare: A Brief Overview For Potential Accounting, Finance, And Information Systems Students, Ammon Kou 2017 Brigham Young University

Pre-Management? How To Best Prepare: A Brief Overview For Potential Accounting, Finance, And Information Systems Students, Ammon Kou

Marriott Student Review

Many pre-management students are curious about the accounting, finance, and information systems majors offered at BYU. This article features an overview of each major and how best to prepare for those majors’ programs.


Buzzwords, 2017 Brigham Young University

Buzzwords

Marriott Student Review

Learn how to use the following buzzwords correctly:

  • Kill chain
  • Storytelling
  • ROR
  • Moat
  • Push Tolerance


Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson 2017 Brigham Young University

Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson

Marriott Student Review

Unexpected Connections is the Fall 2017 Issue of Marriott Student Review.


Comparison Of Accounting Electives To Real-World Counterparts, Emily Guisinger 2017 Iowa State University

Comparison Of Accounting Electives To Real-World Counterparts, Emily Guisinger

Honors Projects and Posters

Iowa State University Accounting students have a variety of accounting elective courses from which to choose to satisfy elective requirements. While a variety of factors influence which accounting electives students choose, there is little definitive guidance available to current students looking to select accounting electives based on career aspirations. This study assesses the usefulness of Iowa State University’s accounting electives in common post-graduate career paths so students can make better-informed academic decisions. 166 Iowa State accounting graduates participated in a survey asking them to confidentially share post-graduate career details and evaluate aspects of Iowa State’s accounting elective courses ...


Is It Time For New Accounting Of R&D Costs?, Anne M. Clem, Cynthia G. Jeffrey 2017 Iowa State University

Is It Time For New Accounting Of R&D Costs?, Anne M. Clem, Cynthia G. Jeffrey

Cynthia Jeffrey

The mismatch between today's "high-tech economy" and the double-entry accounting system has raised serious questions about the quality of earnings. The Securities and Exchange Commission (SEC) has targeted overly aggressive earnings management, focusing on acquired in-process research and development (IPR&D). Some people are concerned that the SEC crackdown on IPR&D valuations has the potential to slow the pace of mergers and acquisitions significantly, hamper the formation of new companies, and decrease the value of a company's stock. Financial managers on either side of the debate will need a clear understanding of the issues when evaluating potential ...


Continuing Professional Education For Licensed Accountants In Tennessee, Brian J. Lucas 2017 East Tennessee State University

Continuing Professional Education For Licensed Accountants In Tennessee, Brian J. Lucas

Electronic Theses and Dissertations

Accounting is a professional occupation that is continually evolving and requires a dedication to continuing education to meet the legal demands of new regulations and to maintain professional competency. Continuing Professional Education (CPE) is required by state boards for certified public accountants (CPA) to meet these requirements and to maintain professional competence. CPAs are responsible for complying with all applicable CPE requirements, rules, and regulations of state boards of accountancy, as well as those of other professional organizations.

The purpose of this study was to determine the opinions of CPAs about the current requirements for CPE and to determine their ...


The Equity-Financing Channel, The Catering Channel, And Corporate Investment: International Evidence, Yuanto KUSNADI, John K. C. WEI 2017 Singapore Management University

The Equity-Financing Channel, The Catering Channel, And Corporate Investment: International Evidence, Yuanto Kusnadi, John K. C. Wei

Research Collection School Of Accountancy

We examine how stock market mispricing affects corporate investment in an internationalsetting. We find that investment is more sensitive to stock prices for equity-dependent firms thanfor non-equity-dependent firms in our international sample. Investment is also more sensitive tostock prices for firms located in countries with more developed capital markets (i.e., lower costsof raising capital), higher share turnover (i.e., shorter shareholder horizons), and higher R&Dintensity (i.e., more opaque assets). More importantly, the positive relation between equitydependence and the sensitivity of investment to stock prices is more pronounced for firmslocated in these same countries. These findings are consistent ...


Revenue Accrual Quality As An Indicator Of Financial Statement Fraud, Meredith Potts Jackson 2017 Liberty University

Revenue Accrual Quality As An Indicator Of Financial Statement Fraud, Meredith Potts Jackson

Doctoral Dissertations and Projects

This study was conducted to address the need for additional financial statement fraud detection techniques. Accruals were chosen as the focus of this study due to the high likelihood of financial statement manipulation using accruals. Using the Dechow/Dichev accrual quality model, this study tested whether or not accrual quality can be used as an indicator of financial statement fraud. The study concluded that the Dechow/Dichev model found non-fraudulent financial statements to have higher quality accruals than fraudulent financial statements. In addition, accrual quality of non-fraudulent financial statements was found to be significantly different from the accrual quality of ...


Securing Charitable Contribution Deductions, Paul G. Schloemer 2017 Cedarville University

Securing Charitable Contribution Deductions, Paul G. Schloemer

Business Administration Faculty Publications

Issues regarding charitable contributions have been a frequent source of contention between the IRS and taxpayers - the charitable contribution deduction was identified as one of the most litigated issues in the National Taxpayer Advocate’s latest report to Congress.1 Thus, a review of the key issues taxpayers encounter in claiming this deduction is warranted.


Introduction To Animal Therapy And Its Related Tax Benefits, Claudia L. Kelley, Christopher K. Eller 2017 Appalachian State University

Introduction To Animal Therapy And Its Related Tax Benefits, Claudia L. Kelley, Christopher K. Eller

Journal of Counseling and Psychology

How are animals being used to improve the emotional and physical health of individuals? What are the tax implications associated with service and therapy animals? We examine these questions by providing an introduction to the subject of Animal Assisted Therapy, including how therapists and counselors are routinely using therapy animals in both individual and group treatment settings. Additionally, we discuss the potential tax savings that may be available to counselors and their clients who are using service and therapy animals. We also offer recommendations and guidance for counselors who wish to incorporate animal therapy into their treatment options.


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