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pro vyhledávání: '"Diane A. Riordan"'
Autor:
Diane A. Riordan, Michael P. Riordan
Publikováno v:
Journal of Teaching in International Business. 20:174-187
This article provides an exercise for students to contemplate the effects of inflation during financial statement analysis. Even small amounts of inflation accumulating over time can grow to distor...
Autor:
Diane A. Riordan, Michael P. Riordan
Publikováno v:
Issues in Accounting Education. 24:31-43
Federal regulations require oversight of federally sponsored research involving human subjects. Universities have responded by forming Institutional Review Boards (IRBs). Although these regulations only apply to federally funded projects, universitie
Autor:
Diane A. Riordan, Michael P. Riordan
Publikováno v:
The ATA Journal of Legal Tax Research. 6:62-77
Section 469 of the Internal Revenue Code limiting the current deduction of passive losses was introduced by the Tax Reform Act of 1986 in response to concerns that rental properties and other investments were acting as tax shelters for the rich. Appl
Autor:
Diane A. Riordan
Publikováno v:
The ATA Journal of Legal Tax Research. 5:35-43
Historical cases are developed from examples of real situations and companies and are valuable pedagogical tools in our classrooms. For the tax instructor, the challenge may not rest with writing and publishing cases, but in making choices among the
Autor:
Diane A. Riordan
Publikováno v:
Journal of Teaching in International Business. 17:49-62
Prior researchers have described how individuals prefer to learn with different types of activities. Vincent and others (2002) have reported that business students prefer kinesthetic and interpersonal modes of learning and prescribe their use in the
Autor:
Diane A. Riordan
Publikováno v:
Challenge. 47:109-116
Technological socially constructed and society shaping.1 An electrical power system, for example, requires transmission lines and transformers to deliver services. To operate the system, members of society form organizations, such as cooperatives or
Publikováno v:
Journal of Teaching in International Business. 15:21-35
Case studies, including “archival cases,” “documentary cases,” “living cases,” and “learner-generated cases,” are popular teaching methods in the international business curriculum. In this paper we present a protocol for student-const
Publikováno v:
The ATA Journal of Legal Tax Research. 1:54-63
Identifying the period when a business benefits from advertising expenditures has proven to be difficult. Because of the difficulty in allocating expenses to a particular period, tax authorities provide for the current deduction of advertising expens
Publikováno v:
Business Communication Quarterly. 63:49-58
To improve the writing skills of accounting students, we developed a structured writing effectiveness program across three junior level courses in the accounting major: tax, cost, and financial accounting. Writing counted for approximately five perce
Autor:
Diane A. Riordan, M. Cathy Sullivan
Publikováno v:
Journal of Accounting Education. 16:53-64
In January 1988, the membership of the American Institute of Certified Public Accountants (AICPA) approved all six proposals that constitute the Plan to Restructure Professional Standards. Proposal VI of that plan proposed the adoption of a requireme