Intercollegiate Athletics at Gettysburg College, 1920-1975

Some historians suggest that despite markings on the calendar the Twentieth Century did not begin in America, culturally speaking, until after the 1917-1918 war. Until that time, they assert, Americans thought and behaved as they had in a prior and more innocent age. After 1918 Americans adopted the more frenetic life-style of what has become known as the Roaring Twenties, the Jazz Age, or the Mad Decade, a period which ended with the onset of the Great Depression of the 1930s. The era saw the emergence of such athletic titans as Babe Ruth, Jack Dempsey, Harold Red Grange, Bobby Jones, Bill Tilden, and others. An indication of the new place of women during the period was the fame won by Gertrude Ederle in swimming, Helen Wills Moody in tennis, and Glenna Collett in golf. [excerpt]https://cupola.gettysburg.edu/collegehistory/1003/thumbnail.jp

Functional fixation as observed by George O. May

Functional fixation is a behavioral decision hypothesis, reflecting a rigid notion of something: such as attaching economic substance to accounting figures that are really irrelevant in decision making

ASC 606 AND TAXABLE REVENUE: The new revenue recognition standard combined with tax code changes introduced by the Tax Cuts and Jobs Act will impact when taxable revenue is r

The article focuses on the new revenue recognition standard known as Accounting Standards Codification (ASC) 606 or International Financial Reporting Standard (IFRS) 15. Topics covered include the need for tax professionals to learn about the new accounting revenue to comply with the U.S. Tax Cuts and Jobs Act of 2017, the impact of ASC 606 on revenue reporting, and aligning taxable and accounting revenue

The Median Employee to CEO Pay Ratio Disclosure Requirement

In recent years, especially in national political campaigns, there has been much discussion about who is in the top 1% of American wealth, how they landed in this category, and what special income tax provisions perpetuate their status. As a reaction to this debate in this category, the Dodd Frank Act and the Consumer Protection Act of 2010 have mandated disclosure by publicly registered companies to disclose the median employee to CEO pay ratio. The Securities and Exchange Commission has issued specific guidance on this requirement. That is the subject of this article

Salmagundi; Richard Brief\u27s contributions to accounting thought: Enlivening accounting history

This is a personal appreciation of Richard Brief, the accounting historian and professor, who died in 2013. Dick served as a member of my doctoral dissertation committee in 1975-1976. The author of a number of provocative articles on the evolution of accounting practice in the United States and abroad, he published in The Journal of Accounting Research, The Accounting Review, and Business History Review. Brief was well-known for editing numerous books on accounting history in the United States and abroad. Additionally, his papers on the application of statistics to accounting issues and financial statement ratios were forerunners in the mathematical modeling of accounting research

Newman T. Halvorson (1908-1992): A memorial

A native of Wisconsin, Halvorson graduated from the University of Wisconsin in Madison in 1930. Thereupon he began his career with Ernst & Ernst in Detroit. In 1954 he transferred to the national office of the firm in Cleveland and remained there until he retired in 1972. Modest and self-deprecating, he was the firm\u27s principal technical partner, representing Ernst & Ernst on prominent professional accounting and auditing committees. As a member of the AICPA Committee on Accounting Procedure (1956-59), the Committee on Auditing Procedure (1963-65), and the Accounting Principles Board (1966-73), Halvorson had considerable influence on accounting policy. A loyal pragmatist, he espoused Ernst & Ernst\u27s views on those professional committees, which are clearly reflected in his dissents from, and qualified assents to, accounting opinions issued by the Accounting Principles Board