The sixth in a series of theory-based essays, this article presents accounting for investments in debt and equity securities along with some related conceptual and measurement issues. Additional coverage is devoted to potential ethical dilemmas and both theoretical and empirical literature related to this asset. (Contains 1 footnote.)

A 2003 paper in this journal reported results from a large sample of twins assessed at 2, 3 and 4 years of age on parent-administered tests and reports of their verbal and nonverbal ability. We found clear evidence for phenotypic general cognitive ability (g) that accounted for about 50% of the variance, for modest genetic influence on g (about…

The study described in this paper has examined whether concept mapping can be used to help students to improve their learning achievement and interests. The participants were 124 students from two classes enrolled in an advanced accounting course at the School of Management of a university in Taiwan. The experimental data revealed two important…

The 6th Annual Conference of the National Academy for the Integration of Research, Teaching and Learning (NAIRTL) and the 4th Biennial Threshold Concepts Conference was held at Trinity College Dublin, Ireland, on June 27-29, 2012. The NAIRTL is a collaborative initiative between University College Cork, Cork Institute of Technology, National…

Most public elementary and high school teachers are covered by health insurance provided by their employer while they are employed. In most cases, these health plans are managed at the state level. At retirement, teachers with sufficient years of service are allowed to remain in the health plan. Retiree health plans for teachers vary widely across…

This paper is about the funding status of teachers' retirement pension schemes. Its goal is to relate the accounting for the funding of these pension obligations to the endemic, systematic, and fundamentally fraudulent system of accounting our country uses to assess the financial positions of federal, state, and local government as well as many…

The Language for Professional Communication in Accounting project has changed teaching practice in a linguistically and culturally diverse postgraduate accounting program at Macquarie University in Australia. This paper reflects on the project's interdisciplinary and collaborative approach to diversity in the classroom by tracing its growth and…

Teachers, students and professionals have confirmed the need to introduce skills into business administration and accounting education in Spain. However, this change has not taken place at any desirable level. This paper uses the New Institutional Sociology (NIS) to analyse the pressures to introduce the policy that consists of the incorporation…

Summarizes techniques for interpreting the balance sheet and the statement of revenues, expenditures, and changes-in-fund-balance sections of the comprehensive annual financial report required of all school districts. Uses three tables to show intricacies involved and focuses on analyzing favorable and unfavorable budget variances. (MLH)

This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

Those involved in accounting need to understand the importance of communication theory as it relates to financial theory and interpersonal and organizational relationships. (JOW)

Develops a rationale for teaching selected economic concepts concurrently with accounting principles and attempts to stimulate thinking and discussion among secondary teachers regarding the commonalities that exist between the work of the accountant and that of the economist. (JOW)

This paper presents the Federal Student Aid Annual Report for 2010. Federal Student Aid experienced an extraordinary year in 2010. The passage and enactment of the Health Care and Education Reconciliation Act of 2010 ushered in sweeping reforms to the federal student financial assistance programs, resulting in tens of billions of dollars in…