Allocation Decision: A Teaching Case for Accounting Classes

This paper presents a teaching case for use in several possible accounting classes. The case deals with the allocation of investment income among different segments of a nonprofit entity. Students are given the opportunity to determine if a proposed allocation is appropriate or to suggest a different allocation. In either case, students are expected to justify their responses. This case allows students to do some allocation calculations and to think critically to evaluate the proposed or alternative allocations

High Deductible Health Plans and Health Savings Accounts: Potential Problems for Taxpayers, Opportunities for Policy Makers

This paper discusses high deductible health plans and health savings accounts. The paper also details a potential problem taxpayers may face when using a health savings account with a high deductible health plan, especially if they have adult children under age 27 who are insured under the plan but who are not tax dependents. The issue discussed also has policy implications which are relevant to tax policy makers (Smith, 2015b)

Deferred Taxes and 2017 Tax Law Changes: A Teaching Case

This paper presents a teaching case for use in either intermediate financial accounting or one or more different tax classes. The case deals with the impact of the 2017 tax law changes (Tax Cuts and Jobs Act) on deferred tax calculations for financial reporting. It includes the change in how net operating losses (NOLs) will affect deferred taxes. Students are given the opportunity to think critically about the tax law changes and how they affect financial reporting for taxes for 2017 and years beyond

Bond Repurchases: A Teaching Case

Companies can buy back and retire their own bonds before maturity, resulting in a possible gain or loss on the extinguishment of debt. What would happen if a company repurchased its own bonds before maturity but did not retire them, potentially holding them for resale later before the bonds mature? This case gives students an opportunity to explore how the repurchase of bonds held for resale should be accounted for, including the repurchase transaction, the disposition of any gain or loss, and the possible transaction to resell the bonds later

An Investigation of Coach Behaviors, Goal Motives, and Implementation Intentions as Predictors of Well-Being in Sport

The present study aimed to expand upon Smith, Ntoumanis, and Duda’s (2007) research by investigating the influence of coach behaviors and implementation intentions on goal striving in sport. Structural equation modeling analysis with a sample of 108 athletes revealed coach behaviors as predictors of goal motives, which in turn predicted psychological well-being after 8 weeks. Supplementary regression analyses showed no interaction between autonomous goal motives and implementation intentions; however, a synergistic effect was identified for controlled goal motives such that controlled motives furnished with implementation intentions resulted in lower well-being than controlled motives alone. In further analyses, the motives underlying an implementation intention were found to mediate the paths from goal motives to well-being. The findings are discussed in terms of the roles played by goal motives, implementation intentions, and implementation intention motives during goal striving

Self-Regulatory Responses to Unattainable Goals: The Role of Goal Motives

Does motivation for goal pursuit predict how individuals will respond when confronted with unattainable goals? Two studies examined the role of autonomous and controlled motives when pursuing an unattainable goal without (Study 1) or with (Study 2) the opportunity to reengage in alternative goal pursuit. Autonomous motives positively predicted the cognitive ease of reengagement with an alternative goal when the current goal was perceived as unattainable, especially whenparticipants realized goal unattainability relatively early during goal striving. Autonomous motives, however, were negative predictors of cognitive ease of disengagement from an unattainable goal. When faced with failure, autonomously motivated individuals are better off realizing early the goal unattainability. Otherwise, they will find it difficult to disengage cognitively from the pursued goal(despite reengaging cognitively in an alternative goal), possibly due to interfering rumination

Ares I-X Ascent Base Environments

Plume induced base heating environments were measured during the flight of the NASA Constellation Ares I-X developmental launch vehicle, successfully flown on October 28, 2009. The Ares IX first stage is a four segment Space Shuttle derived booster with base consisting of a flared aft skirt, deceleration and tumble motors, and a thermal curtain surrounding the first stage 7.2 area ratio nozzle. Developmental Flight Instrumentation (DFI) consisted of radiometers, calorimeters, pressure transducers and gas temperature probes installed on the aft skirt and nozzle to measure the base environments. In addition, thermocouples were also installed between the layers of the flexible thermal curtain to provide insight into the curtain response to the base environments and to assist in understanding curtain failure during reentry. Plume radiation environment predictions were generated by the Reverse Monte Carlo (RMC) code and the convective base heating predictions utilized heritage MSFC empirical methods. These predictions were compared to the DFI data and results from the flight videography. Radiation predictions agreed with the flight measured data early in flight but gauge failures prevented high altitude comparisons. The convective environment comparisons demonstrated the need to improve the prediction methodology; particularly for low altitude, local plume recirculation. The convective comparisons showed relatively good agreement at altitudes greater than 50,000 feet

Postgraduate researcher admissions report

This report presents a summary of the findings from a survey on PGR admissions practices in UK HEIs that was carried out as part of the Equity in Doctoral Education through Partnership and Innovation (EDEPI) programme. The survey was developed in partnership with the UK Council for Graduate Education (UKCGE) and was carried out by Shift Learning. It aimed to: target staff involved in PGR admissions to understand better the practices which may have led to the existing admissions gap; find examples of practice that support and enable inclusion at doctoral level; and highlight priority areas for improvement. The report sets out recommendations for groundwork and practical action to address under-representation of people from racially-minoritised groups in the doctoral population

The organisational and human resource challenges facing primary care trusts : protocol of a multiple case study

BACKGROUND: The study is designed to assess the organisational and human resource challenges faced by Primary Care Trusts (PCTs). Its objectives are to: specify the organisational and human resources challenges faced by PCTs in fulfilling the roles envisaged in government and local policy; examine how PCTs are addressing these challenges, in particular, to describe the organisational forms they have adopted, and the OD/HR strategies and initiatives they have planned or in place; assess how effective these structures, strategies and initiatives have been in enabling the PCTs to meet the organisational and human resources challenges they face; identify the factors, both internal to the PCT and in the wider health community, which have contributed to the success or failure of different structures, strategies and initiatives. METHODS: The study will be undertaken in three stages. In Stage 1 the key literature on public sector and NHS organisational development and human resources management will be reviewed, and discussions will be held with key researchers and policy makers working in this area. Stage 2 will focus on detailed case studies in six PCTs designed to examine the organisational and human resources challenges they face. Data will be collected using semi-structured interviews, group discussion, site visits, observation of key meetings and examination of local documentation. The findings from the case study PCTs will be cross checked with a Reference Group of up to 20 other PCG/Ts, and key officers working in organisational development or primary care at local, regional and national level. In Stage 3 analysis of findings from the preparatory work, the case studies and the feedback from the Reference Group will be used to identify practical lessons for PCTs, key messages for policy makers, and contributions to further theoretical development

Ecological succession of a Jurassic shallow-water ichthyosaur fall.

After the discovery of whale fall communities in modern oceans, it has been hypothesized that during the Mesozoic the carcasses of marine reptiles created similar habitats supporting long-lived and specialized animal communities. Here, we report a fully documented ichthyosaur fall community, from a Late Jurassic shelf setting, and reconstruct the ecological succession of its micro- and macrofauna. The early 'mobile-scavenger' and 'enrichment-opportunist' stages were not succeeded by a 'sulphophilic stage' characterized by chemosynthetic molluscs, but instead the bones were colonized by microbial mats that attracted echinoids and other mat-grazing invertebrates. Abundant cemented suspension feeders indicate a well-developed 'reef stage' with prolonged exposure and colonization of the bones prior to final burial, unlike in modern whale falls where organisms such as the ubiquitous bone-eating worm Osedax rapidly destroy the skeleton. Shallow-water ichthyosaur falls thus fulfilled similar ecological roles to shallow whale falls, and did not support specialized chemosynthetic communities