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Social and Behavioral Sciences Commons™
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Articles 1 - 13 of 13
Full-Text Articles in Social and Behavioral Sciences
A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina
A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina
Journal of Athlete Development and Experience
NCAA domestic college athletes can now financially benefit from their name, image, and likeness (NIL). The purpose of this article is to “educate” athletes on the new NIL rules in financial literacy. With new NIL income flowing to athletes, federal income tax consequences of these transactions must be addressed. This article results in a detailed introduction to the applicable federal tax rules regarding NIL income for athletes to stay in compliance with those laws. From understanding NIL income, to how the tax formula works, what tax forms apply, and what taxes may be due, this article provides a comprehensive toolkit …
By Stones And By Knots: The Counting And Recording Of Chili Peppers Stored During The Inca Occupation Of The Guarco Administrative Center Of Huacones-Vilcahuasi, Lower Canete Valley, Peru, Sergio Barraza Lescano, Rodrigo Areche Espinola, Giancarlo Marcone Flores
By Stones And By Knots: The Counting And Recording Of Chili Peppers Stored During The Inca Occupation Of The Guarco Administrative Center Of Huacones-Vilcahuasi, Lower Canete Valley, Peru, Sergio Barraza Lescano, Rodrigo Areche Espinola, Giancarlo Marcone Flores
Andean Past
This article discusses the Inca accounting system as exemplified at the site of Huacones-Vilcahuasi in Peru's Canete Valley.
Mindfulness: A Promising Practice To Reduce Accountant Stress, Abigail Anderson
Mindfulness: A Promising Practice To Reduce Accountant Stress, Abigail Anderson
Marriott Student Review
This article considers the practice of mindfulness as an approach to reduce stress within the lives of accountants. Mindfulness has existed for centuries as a Buddhist tradition and has only recently become popular in the Western world as a stress-reduction technique that can lead to improved mental and emotional well-being. This article also examines the prevalence of mindfulness within the Top 10 accounting firms in the United States and some results regarding employee performance. As more and more firms begin to utilize mindfulness as a low-cost method to better employee performance and well-being, university accounting programs should consider incorporating the …
Ireland And Iceland In Crisis B: Decreasing Loan Loss Provisions In Ireland, Arwin G. Zeissler, Andrew Metrick
Ireland And Iceland In Crisis B: Decreasing Loan Loss Provisions In Ireland, Arwin G. Zeissler, Andrew Metrick
Journal of Financial Crises
All public companies in the European Union, including Ireland’s major banks, were required to adopt IAS 39 for their annual accounting periods beginning on or after January 1, 2005. Under the “incurred loss” model of IAS 39, banks could set aside reserves for loan losses only when objective evidence existed that a loan was impaired, not in anticipation of future losses. As a result, Irish banks saw their aggregate reserve for bad loans drop from 1.2% of loan balances at the end of 2000 to only 0.4% by 2006-07, just before the collapse of the banking industry caused loan losses …
The Lehman Brothers Bankruptcy D: The Role Of Ernst & Young, Rosalind Z. Wiggins, Rosalind L. Bennett, Andrew Metrick
The Lehman Brothers Bankruptcy D: The Role Of Ernst & Young, Rosalind Z. Wiggins, Rosalind L. Bennett, Andrew Metrick
Journal of Financial Crises
For many years prior to its demise, Lehman Brothers employed Ernst & Young (EY) as the firm’s independent auditors to review its financial statements and express an opinion as to whether they fairly represented the company’s financial position. EY was supposed to try to detect fraud, determine whether a matter should be publicly disclosed, and communicate certain issues to Lehman’s Board audit committee. After Lehman filed for bankruptcy, it was discovered that the firm had employed questionable accounting with regard to an unorthodox financing transaction, Repo 105, which it used to make its results appear better than they were. EY …
Overcoming Employer Perceptions Of Online Accounting Education With Knowledge, Rhonda J. Richards, Robert Stevens, Lawrence Silver, Stephanie Metts
Overcoming Employer Perceptions Of Online Accounting Education With Knowledge, Rhonda J. Richards, Robert Stevens, Lawrence Silver, Stephanie Metts
Administrative Issues Journal
Accounting education is moving toward an online learning environment. While many universities teach in the face-to-face environment, or at least offer that option, there are also many universities offering online accounting education. Attitudes and intentions of potential employers of accounting students need to be understood by academics as well as by university students. Accreditation and training can play a key role in effective online accounting education. The purpose of this study was to identify and examine factors that have a significant impact on employer perceptions of online accounting education. A survey was developed from literature review and interviews and then …
The Uncommon Ground: Drunk Drivers’ Self-Presentations And Accountings Of Drunk Driving, Lars Fynbo
The Uncommon Ground: Drunk Drivers’ Self-Presentations And Accountings Of Drunk Driving, Lars Fynbo
The Qualitative Report
The paper analyses the self-presentations of three convicted drunk drivers: two women and one man. It applies symbolic interaction theory to analyze how the interviewees account of themselves and their driving under the influence (DUI) convictions. The analysis shows how uncontrolled and unpredictable features of the data generating process impacts on the interviewees’ self-presentations. One interviewee, a 28-year-old man, uses his dog and tattoos to close-in on his problem with alcohol consumption. Another interviewee, a 61-year-old woman, uses legitimate cultural scripts of being a responsible woman to neutralize the fact that she has been drunk driving frequently for many years. …
Spring 2015
Insights
Notes from the interim dean; French and accounting add up to fulfilling career; DePaul, Rush University launch the Center for Community Health Equity; Center for Latino Research celebrates three decades of accomplishments; Digital academic journals yield direct connections with readers; Faculty collaboration enhances the student experience; Faculty publications; Map of the month demonstrates modern geography; In brief; Graduate Research Funding supports fledgling scholars
To Chae Or Not To Chae, Raymond S. Schmidgall Ph.D., Cpa, James W. Damitio
To Chae Or Not To Chae, Raymond S. Schmidgall Ph.D., Cpa, James W. Damitio
Hospitality Review
Many certifications are available in many professions. They represent a level of achievement and provide a dimension of professionalism to a resume. This article reveals the results of research covering the degree the extent of certification of members of the Hospitality Financial & Technology Professionals. Further, obstacles and assists in taking the examination to become a Certified Hospitality Accountant Executive (CHAE) were determined. Thirty-seven percent of the respondents have earned their CHAE. The biggest obstacle to taking the exam according to 60% of the respondents who have not earned the CHAE was lack of time to prepare. The biggest assist …
To Chae Or Not To Chae, Raymond S. Schmidgall Ph.D., Cpa, James W. Damitio Ph.D. Cma
To Chae Or Not To Chae, Raymond S. Schmidgall Ph.D., Cpa, James W. Damitio Ph.D. Cma
Hospitality Review
Many certifications are available in many professions. They represent a level of achievement and provide a dimension of professionalism to a resume. This article reveals the results of research covering the degree the extent of certification of members of the Hospitality Financial & Technology Professionals. Further, obstacles and assists in taking the examination to become a Certified Hospitality Accountant Executive (CHAE) were determined. Thirty-seven percent of the respondents have earned their CHAE. The biggest obstacle to taking the exam according to 60% of the respondents who have not earned the CHAE was lack of time to prepare. The biggest assist …
International Financial Reporting Standards: A Cautionary Note For Emerging Economies, Khursheed Omer, Darshan Wadhwa
International Financial Reporting Standards: A Cautionary Note For Emerging Economies, Khursheed Omer, Darshan Wadhwa
Business Review
Long before the present economic crisis unfolded, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) had been working to achieve harmonization in accounting and financial reporting standards across the globe. Now that the world economic community has become more integrated, cross border flow of capital has gained unprecedented momentum and steps are underway to achieve this goal as early as possible. Initial efforts to harmonize local accounting principles and practices with those followed in developed economies were generally aimed at facilitating foreign multinationals operating in other countries. The desired goal of harmonization now ought to …
Computer Forensics For Graduate Accountants: A Motivational Curriculum Design Approach, Grover S. Kearns
Computer Forensics For Graduate Accountants: A Motivational Curriculum Design Approach, Grover S. Kearns
Journal of Digital Forensics, Security and Law
Computer forensics involves the investigation of digital sources to acquire evidence that can be used in a court of law. It can also be used to identify and respond to threats to hosts and systems. Accountants use computer forensics to investigate computer crime or misuse, theft of trade secrets, theft of or destruction of intellectual property, and fraud. Education of accountants to use forensic tools is a goal of the AICPA (American Institute of Certified Public Accountants). Accounting students, however, may not view information technology as vital to their career paths and need motivation to acquire forensic knowledge and skills. …
1993 Budget Of Transition., Shonekan E.A.O. Chief
1993 Budget Of Transition., Shonekan E.A.O. Chief
Bullion
A Federal Government proposals for the 1993 budget of transition with wide ramifications for the third republic and the long-run survival of Nigeria. Also serves as a guide for laying sound foundation for growth and development in the next decade and beyond.