Reading Time: 3 minutesAre you looking for a new way to administer tests to your students? Cengage Learning Testing powered by Cognero is a flexible online system that allows you to create, edit and deliver tests to your students in and out of the classroom. Within this system you can create and manage a test bank from a […]
Reading Time: 2 minutesBig thank you to all who attended our Webinar: Assigning Proof Problems Online: Discover How with WebAssign. For those who couldn’t make it – don’t worry, you’ll be able to find all of the relevant resources and video of the webinar within this post. Feel free to share this article with your colleagues as well. […]
Reading Time: < 1 minuteMindTap Educator Guides The MindTap educator guides are an incredible resource at your disposal. The guides provide detailed information about content specific to your MindTap solution to help you plan and personalize your course. Studies have shown that students are more likely to engage with—and therefore retain—the course content if it’s been customized by their […]
Reading Time: 3 minutesAcademic Integrity Teaching students the value of academic integrity and the dangers of plagiarism should be part of any college discipline. Learning the importance of original work, intellectual property, and appropriate attribution of source material should not be exclusive to a composition course. It is, however, in such a course where I help my students […]
Reading Time: < 1 minuteStudents love flashcards. But if they have a bunch of index cards in front of them and make flashcards by just copying text from the text or the web and then quickly look at the cards when they study, flashcards will be of little help. Feel free to share this brief video with them – […]
Reading Time: 2 minutesContributing Author: Mark Persellin When the Tax Cuts and Jobs Act of 2017 (TCJA) was enacted, the Trump administration (and others) asserted that the legislation would not add to the Federal deficit. The U.S. Department of Treasury argued that the TCJA would be, at worst, revenue neutral. The Treasury posited that the TCJA would stimulate economic growth and that the resulting tax revenue increases would more than offset the bill’s tax […]
Reading Time: 4 minutesContributing Author: James C Young In Notice 2014–21 (2014–16 I.R.B. 938), the Internal Revenue Service (IRS) provided some basic answers to questions taxpayers were asking about virtual currency (also called cryptocurrency) like Bitcoin or Ethereum. Although virtual currency operates like “real” currency in some environments (e.g., the coin and paper money of the United States), it does not have legal tender status in any jurisdiction. In its guidance, the IRS […]
Reading Time: 4 minutesContributing Author: William A Raabe The 2018 Budget Act (signed into law on February 9, 2018) included an interesting exception to the long-established rule that a private foundation cannot own an operating for-profit business. SWFT Volume 2 Chapter 15 Exhibit 15.4 points out that an excise tax applies when a private foundation owns more than 20% of the shares of an unrelated […]
