Financial Accounting Classification of Cryptocurrency

Currently, a large range of opinions exists regarding the appropriate classification and regulation of cryptocurrency. From the legal perspective, some suggest that cryptocurrency investments are too speculative. As a result of this, it is suggested that cryptocurrency should be more heavily regulated. This would be done to prevent speculators from losing vast wealth. Other legal analysts suggest that an increasing cryptocurrency regulation would have a detrimental effect on the state of cryptocurrency, and its use would cause long-term problems. From the accounting perspective, opinions vary. Some suggest an accounting classification that would make cryptocurrency cash equivalents; others suggest an accounting classification that would render cryptocurrency an intangible asset with an indefinite useful life. The “big 4” accounting firms that include Deloitte, PricewaterhouseCoopers, Ernst and Young, and KPMG recommend that cryptocurrency should be classified as an intangible asset with an indefinite useful life. However, other companies currently using cryptocurrency through the general operations of the business have decided to classify it differently. The legal perspectives and the accounting perspectives will be analyzed to determine appropriate regulations for cryptocurrency and an appropriate classification for cryptocurrency. The results will show that cryptocurrency should be classified as an intangible asset with an indefinite useful life for accounting purposes and as property for tax purposes

Black Culture In A Post-Soul Era (ENGL 068) Syllabus

Generations of African American writers, artists, and intellectuals have emerged since the 1960s to reconsider the meaning of Blackness in the wake of the Civil Rights and Black Power movements that preceded them. Supported by historical and critical studies, we examine how Black novelists, playwrights, and poets in the ‘post-soul’ era have dealt with a complex of shifting, but interconnected, concerns, including the imperatives of racial representation in a society increasingly driven by mass consumption and global media, the contentious discourses of sexual politics, and the polarization of classes within Black America. For this version of the course, the major project entails producing a Wikipedia article on a topic relevant to African American literature and culture from the 1970s to the present

Building Bridges Toward Science Careers for Youth with Disabilities

Several researchers have addressed the issue of accommodating students with disabilities in college science classrooms (Brazier, Parry, & Fischbach, 2000; Womble & Walker, 2001). However, little research has focused on the types of accommodations and supports needed for students with disabilities at the college level (Stodden, 2000). This brief outlines results of research conducted by the Bridges Project funded by the National Science Foundation Program for Persons with Disabilities. The major goals of the project were (a) to create a model facilitating greater access for students with disabilities to postsecondary education and careers in science and technology, and (b) to investigate issues related to the transition from high school to college for students with disabilities