The purpose of this case is to allow students the opportunity to examine how the recent changes to depreciation incentives in the Tax Cuts and Jobs Act of 2017 (P.L…
The purpose of this case is to allow students the opportunity to examine how the recent changes to depreciation incentives in the Tax Cuts and Jobs Act of 2017 (P.L. 115-97, Dec. 22, 2017) may affect the purchase of capital assets. Bonus depreciation has been extended to allow an immediate 100% deduction for eligible property, which also now includes used property. This bonus depreciation will be phased out over a nine-year period. Additionally, the progressive marginal tax rate used for business income has been eliminated and replaced by a flat 21% tax rate, representing a 14% drop in the tax rate on businesses.
Specifically, this case will examine how a change from 50% to 100% bonus depreciation affects purchasing decisions between asset classes, due to the exaggerated impact on the net present value for longer lived assets. In keeping with the evolution of accounting in academia, students will be asked both to solve a realistic problem and to communicate their investment decisions effectively. To prepare students for the assignment, the informational building blocks are presented in modules following Bloom’s taxonomy – culminating in the application of the concepts in a decision-making scenario. The learning method applied in this case has been tested in the classroom, with quantifiable results showing a positive learning outcome. Pre- and post-case assessment questions were administered with significant improvement in students reported understanding across all six measures. Based on these results, this case achieves the dual goals of teaching students how to apply the concept of bonus depreciation to maximize value and how to communicate this information effectively.
The community-managed mental health sector needs to meet growing workforce demands. Yet, limited research has explored professional development opportunities and effective…
The community-managed mental health sector needs to meet growing workforce demands. Yet, limited research has explored professional development opportunities and effective recruitment and retention strategies to support sector growth. One strategy is the use of a scholarship program to increase skills and training, via a University qualification. The purpose of this paper is to explore the progress of 19 mental health scholarship students and the impact of the scholarship on career intentions.
A mixed-methods approach comprising scholarship applications, questionnaires and semi-structured interviews was used to explore the students’ university experiences between February 2013 and January 2015. Course convenors of the Mental Health Program were interviewed. Data were collected across three time-points over 24 months, with each collection informing the next research phase. Data analysis involved thematic analysis and descriptive statistics.
Deeper knowledge, recognition of experience, new career pathways and improved work practice were benefits. Managing time and study, and work-life balance were the greatest challenges. Completing students displayed a range of internal attributes and accessed external supports. At the time of the study, the scholarships maintained student motivation and intention to work in the sector.
This research provides a deeper understanding of the demographics of the sector’s workforce. Insight into the attributes of completing students was obtained. The benefits realized and the challenges faced by the scholarship recipients will inform ongoing workforce development programs for the community-managed mental health sector.
The purpose of this paper is to empirically determine general models and methods for yield strength and modulus at different print orientations adequate for design…
The purpose of this paper is to empirically determine general models and methods for yield strength and modulus at different print orientations adequate for design purposes associated with typical fused deposition modeled (FDM) components/parts. Emphasis was placed on characterizing the impacts of anisotropy and resulting trends independent of material toward developing a method that matched the level of engineering required for current limited structural capabilities of FDM.
Tensile tests were performed with a range of unidirectional filament orientations of three different materials allowing for determination of the generalized models, which are then compared to previous findings of others.
Though anisotropic trends were similar to previous findings, minimum yield strength was found to be associated with filaments 75° from the loading direction resulting in a sinusoidal generalization. Modulus was found to be best approximated with an exponential decay. Resulting models allow for determination of yield strength and modulus in any orientation of FDM-printed material based on minimal testing.
This study is the widest range of angles and materials to be tested and analyzed for unidirectional FDM allowing for new trends to be identified. In line with the level of engineering required for most FDM components/parts, the resulting generalized models allow for determination of yield strength and modulus with less computation and minimal testing.