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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 Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.
The monograph argues that American racism has two colours (white and black), not one; and that each racism dresses itself not in one clothing, but in four: (1) “Minimal” negative, when one race considers another race inferior to itself in degree, but not in nature; (2) “Maximal” negative, when one race regards another as inherently inferior; (3) “Minimal” positive, when one race elevates another race to a superior status in degree, but not in nature; and (4) “Maximal” positive, when one race believes that the other race is genetically superior. The monograph maintains that the needs of capitalism created black slavery; that black slavery produced white racism as a justification for black slavery; and that black racism is a backlash of white racism. The monograph concludes that the abolition of black slavery and the civil rights movement destroyed the social and political ground for white and black racism, while the modern development of capitalism is demolishing their economic and intellectual ground.
This chapter provides a review of existing research on learning gain and related topics in higher education. The methodology adopted is a form of systematic review. The…
This chapter provides a review of existing research on learning gain and related topics in higher education. The methodology adopted is a form of systematic review. The origins and meaning of learning gain, and its relation to similar terms, are discussed. The ways in which learning gain has been applied in practice and in research are considered. The issues raised by this practice and research are examined, and the various criticisms made are reviewed. Some conclusions are then drawn.
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This…
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.
The purpose of this article is to provide an overview of key issues and concepts related to discussions of the internet, its governance, and its multi-stakeholder model.…
The purpose of this article is to provide an overview of key issues and concepts related to discussions of the internet, its governance, and its multi-stakeholder model.
The method adopted is to discuss definitions of internet, to identify the key characteristics of internet, to define the multi-stakeholder approach, and to discuss the results it has achieved.
The article finds that the internet is different from other networks, albeit not exactly in the ways that are commonly mentioned, and it finds that the internet's current governance mechanisms can be improved, in particular by increasing the role of more traditional governance mechanisms such as intergovernmental organizations.
The analysis and conclusions are not found in previous literature, and they are meant to provoke further research and discussion.
In Latin America, digital trade is still a marginal issue in the internet policy and governance debate, as well as in the trade regime. However, there are signs that this…
In Latin America, digital trade is still a marginal issue in the internet policy and governance debate, as well as in the trade regime. However, there are signs that this is beginning to change. This paper aims to discuss why this is changing and how, against the backdrop of the internet governance field.
The research has used a mixed methods approach based on interviews and participant observation in one regional process, as well as an extensive literature review and document analysis.
There is a current scenario for expanding the digital trade agenda in the regional commercial blocs with the aim of rapidly incorporating them to a process of digitization that will be challenging their economic foundations. The tangibility of the impact of the expanding digital economy is much more prevalent than other internet governance debates, and these initiatives seem to be adopting a pragmatic approach, rather than questioning the existing rules that govern the trade and the internet regimes. There are significant challenges emerging from a fragmented institutional background for trade-related policy in the region and the digital single market might be one of the solutions. Finally, domestic coordination among competing laws regarding data protection and their enforcement without conflicting with cross border data flows will be a challenge to be addressed.
There is a lack of evidence-based research on the subject in the region. Many of the accounts stem from normative perspectives (many from scholars with legal backgrounds). This paper explores the connections between the internet governance regime and the emerging digital trade based on existing policies and processes.
This chapter analyzes #YesAllWomen, one of the largest, most visible, feminist Twitter events of recent years. Though hashtags and other forms of digital activism are not…
This chapter analyzes #YesAllWomen, one of the largest, most visible, feminist Twitter events of recent years. Though hashtags and other forms of digital activism are not always taken seriously as politics, in this project we investigate #YesAllWomen and its recirculation through media and public blogs, as an important instance of contemporary feminist discursive activism. Specifically, we argue that the hashtag functioned, first, as a site of collective identity for participants, and we describe some of the ways in which this identity building was achieved, and second, we argue that through its links to and recirculation by other platforms and media, #YesAllWomen also functioned as a public protest or agenda-building event with impact on public discourse beyond Twitter. Our project draws on content and discourse analysis methods to analyze the #YesAllWomen hashtag and to trace its interaction with other discourses such as news and blogs, including an automated content analysis of almost two million tweets and an analysis of a sample of 251 media and blog stories. We note that contemporary feminists are using digital media, in this case a Twitter hashtag, to achieve many of the same discursive goals of knowledge building and critique that have previously been achieved using other communications strategies such as consciousness-raising groups, publishing collectives, media strategies, and zaps.
There has been a resurgence of interest in comparative and international research on teacher education that has been driven, in large part, by the emergence over the past…
There has been a resurgence of interest in comparative and international research on teacher education that has been driven, in large part, by the emergence over the past two decades of comprehensive international studies of student achievement supported by (1) the Organisation for Economic Co-operation and Development (OECD), Programme for International Student Assessment (PISA) and (2) the International Association for the Evaluation of Educational Achievement (IEA), Trends in International Mathematics and Science Study (TIMSS), and Progress in International Reading Literacy Study (PIRLS). Widely published country rankings that set benchmarks for student achievement suggest the importance of understanding more fully what specific characteristics set highly ranked countries apart, especially quality of teaching and teacher education.
Recent literature on comparative and international teacher education is reviewed, focusing on special issues of Prospects (Vol. 42, March 2012, “Internationalization of Teacher Education”), sponsored by the UNESCO International Bureau of Education (IBE) in Geneva, Switzerland, and the International Journal of Science and Mathematics Education (Vol. 11, August 2013, “International Perspectives on Mathematics and Science Teacher Education for the Future”), sponsored by the National Science Council of Taiwan.
A conceptual framework for describing the complexity of teacher education in comparative and international context is presented, adapting an approach used for understanding educational change and reform in emerging democracies. The chapter concludes with a discussion of theoretical perspectives that have been applied to teacher education in comparative and international education with recommendations for new directions that might inform scholarly understanding as well as practice.