course syllabus - argosy universitydissertation.argosy.edu/chicago/summer 09/b7252... · web...

Argosy UniversityCOURSE SYLLABUS

B7252International Accounting and Taxation

Faculty InformationFaculty Name: Dr. Roberto Castaneda, CPACampus: ChicagoContact Information: 312-498-2028 or [email protected] Hours: 8AM to 8PM Mon thru Sat, 8AM to 1PM SunShort Faculty Bio:

ABOUT THE PROFESSORRoberto Castaneda received his graduate degree (DBA) in Accounting from Argosy University; (MM/MBA) in Marketing and Finance from Northwestern University, and his undergraduate degree in Accounting and Marketing from DePaul University. He is also a Certified Public Accountant.

I am usually available from 9AM-9PM Central Time on most days, but attempt to reserve Sunday for my family. If you find you need to communicate with me at another time please let me know and I will try to accommodate your schedule if at all possible. I provide you with these times to make it easier to communicate with me, not to limit our contact and want you to know that, should you have an urgent need to contact me outside these time frames, you should not hesitate to do so.

EDUCATIONAL PHILOSOPHYLearning is a life long process to be cherished whether you are a part-time or full-time student. Obtaining a degree helps one to standout from the crowd for that next job, promotion, or to further personal enrichment.

Course description: This advanced course explores an in-depth review and analysis of the latest theories and research on accounting and taxation issues from an international perspective. Study includes how and why accounting and taxation topics differ from country to country, the impact of these issues on the international organization, problems related to the differences and the organizations that have developed to resolve ethical and operational problems. Written projects will focus on critical thinking, problem solving, decision- making and information literacy. The class includes independent research into the development, implementation, and regulation issues for global organizations.

Course Pre-requisites: None

Required Textbook:

International Accounting

Author: Doupnik, TimothyEdition: 2ND 09

ISBN-10: 0-07-337962-XISBN-13: 978-0-07-337962-3

Publisher: Richard D. Irwin, Inc

COURSE INFORMATION Summer I 2009May 9 – June 29th, 2009

Course Credit: 3 hoursMeeting Time: Mondays 6PM to 10PM

In Class Meetings Week endingSession DATES TIMESSession 1 05/11 6 PM to 10PMSession 2 05/18 6 PM to 10PM Session 3 05/25 6 PM to 10PMSession 4 06/01 6 PM to 10PM Session 5 06/08 6 PM to 10PMSession 6 06/15 6 PM to 10PMSession 7 06/22 6 PM to 10PM

Classroom: TBA

Course length: 7.5 Weeks

Contact Hours: 45 Hours

Credit Value: 3.0

Program Outcomes:1. Research

1.1. Performing – Design, conduct, and justify applied research in a business context using appropriate methodology

1.2. Understanding – Evaluate and apply existing theory and research to current business practice

2. Communication2.1. Oral – Present orally, complex business information that is concise, clear, organized,

and well supported in a professional manner appropriate to the business context2.2. Written – Present in writing, complex business information that is concise, clear,

organized, and well supported in a professional manner appropriate to the business context using required format

3. Critical Thinking/Problem Solving

http://coursedirector.mbsdirect.net/cdr/BookDetail.php?BKN=852546

http://coursedirector.mbsdirect.net/cdr/BookDetail.php?BKN=852546

3.1. Critical thinking – Evaluate relevance of established theory to current business practice and identify gaps in current literature

3.2. Problem Solving/Decision Making – Given a business situation, diagnose the underlying causes of the situation, evaluate possible solutions, in relation to underlying business theory and determine and defend appropriate course of action

3.3. Information Literacy - Conduct an exhaustive literature search from a variety of sources, evaluate the credibility of the sources, and apply that information to create new knowledge

4. Team4.1. Leadership - Conduct an exhaustive literature search from a variety of sources, evaluate

the credibility of the sources, and apply that information to create new knowledge4.2. Collaboration - Given a case study or business situation collect, assimilate, and

disseminate the views of stakeholders5. Ethics

5.1. Ethics - Given a case study or business situations, evaluate the ethical dimensions of decision situations and personal, social, and corporate responsibility not absolved by market forces

6. Diversity6.1. Diversity - Given a case study or business situation evaluate the multicultural

dimensions of decision situations and multicultural solutions to business situationsInternational Business Concentration7. Global Economic & Regulatory Environment

7.1. Global Economy - Evaluate the elements of global economics, trade laws, and the complexities of globalization in view of organizational strategy

8. Global Organizational Context8.1. Global & multinational business practices – Evaluate international business practices

within multinational organizations

Course Objectives:

1. Given information concerning the latest theories and research on accounting and taxation issues, explore an in-depth review and analysis of these accounting and taxation research and theories. (Program Outcomes: 1.2, 2.1, 7.1, 8.1)

2. Given information related to accounting principles topics for several countries, evaluate the reasons why accounting and taxation topics differ from country to country, the resultant effects of these differences on the international organization, and the latest organizations efforts that were developed to resolve these differences (Program Outcomes: 1.1, 1.2, 3.1, 5.1).

3. Given information related to the difficulties encountered by the professional concerning the lack of comparability in the financial statements of firms from different countries, research and analyze arguments concerning why or why not harmonization of accounting standards should be pursued. (Program Outcomes: 1.2, 2.1, 3.1, 7.1, 8.1)

4. Given information related to the requirements of the Securities Exchange Commission (SEC) over compliance with U.S. accounting standards for foreign companies that desire to register with the SEC, examine and apply arguments that support and oppose the SEC position and explain the ethical and social issues involved as the result of the SEC requirements. (Program Outcomes: 1.2, 2.1, 3.1, 3.2, 5.1, 8.1)

5. Given information related to the empirical research which supports the idea that accounting diversity complicates business decision making, examine several distinct advantages and disadvantages of existing worldwide accounting diversity and analyze the ethical, social, and corporate responsibilities that are involved as the result of the existing worldwide accounting diversity. (Program Outcomes: 1.1, 1.2, 3.1, 5.1)

6. Given information related to taxes imposed on income generated by foreign operations, research and analyze the two major types of taxes imposed on profits earned by companies with foreign operation and the two factors that determine which country will tax which income. (Program Outcomes: 1.1, 2.2, 3.1, 7.1, 8.1)

7. Given information related to the multinational transfer pricing which causes serious concern among various corporate stakeholders, analyze the potential impact of transfer prices on minority owners of a foreign affiliate, foreign taxing authorities, home country taxing authorities, foreign subsidiary managers, and headquarters managers, and explain the ethical and social responsibilities that are involved in multinational transfer pricing. (Program Outcomes: 1.2, 3.1, 5.1, 7.1)

Assignment Table

Module Topics Readings Assignments1 Introduction to

International Accounting and Worldwide Accounting Diversity

Chapter 1-2

Some Useful Articles:

Alexander, David, and Simon Archer. “On the Myth of “Anglo-Saxon” Accounting.” International Journal of Accounting 35, no. 4(2000), pp. 539-57.

Van Hulle, K. (1992). Harmonization of accounting

Assignment 1: Sharing Experiences—Introductions and Opening Discussion on Accounting Diversity

Based on your current knowledge and readings in this module, answer the following questions in 2 paragraphs each:

1. What are some examples of global economic integration? How in your opinion are technology and information driving global economic integration?

2. What are some examples of the problems that arise from global economic integration? What are some examples of benefits that arise from global economic integration?

standards in the EC: A view from the European community. European Accounting Review, 161-172.

Van Hulle, K. (1992). Harmonization of accounting standards in the EC: A view from the European community. European Accounting Review, 161-172.

Radig, William J. & Loudermilk, Brian. (March 22, 1998). Leading the way to uniform accounting principles. (International Accounting Standards Committee). Review of Business. Volume: 19 Issue: 3 Page: 22(5). Publisher: St. John's University, College of Business Administration.

Wyatt, A. R., & Yospe, J. F. (1993). Wake-up call to American business:

3. How are governmental or quasi-governmental agencies helping address problems arising from global economic integration?

4. What do you see as the underlying cause of the ill effects arising from economic integration (e.g., unemployment arising from company shifting labor to countries where the rate is cheaper)? Is the cause market failure or global economic integration? Does the solution, in your opinion, lie in government regulation or in market mechanisms?

For the course project, you will develop a detailed research proposal or project. If you choose a topic related to your dissertation topic, the course project could be of great help in completing your dissertation.

In graduate study, a great deal of time and effort are devoted to development of an in-depth research proposal that focuses as definitely as possible the research question(s) addressed in the research study. Indeed, the research proposal is simply the first part of the research project in the sense of undertaking an extensive literature review and synthesizing the existing literature in the formulation of interesting research questions based on extant literature. Because the literature review forms the foundation for the research questions and provides much of the support for the conclusions derived from the research questions, it is probably safe to say that more than half of the work involved in a research project is devoted to the literature review and hypothesis development stages.

International accounting standards are on the way. Journal of Accountancy, 175(7), 80(5).

Module 1, Task 1: Selection of approach and three research topics

Module 2, Task 2: Selection of one topic and approach

Module 3, Task 3: Identification of institutional and cultural dimensions of accounting practice

Module 4, Prompt: Writing literature review

Module 5, Prompt: Writing an outline for the paper

Module 6, Prompt: Writing draft of the complete paper

Module 7, Delivery: Submission of the complete paper

Module 8, Peer review: Critical evaluation of a peer’s paper

Task 1

Select an approach and at least three research topics, one of which you would like to select for your course project. The approach determines how you deal with the same topic, as in the example below.

The primary hypothesis of the sociocultural approach is that observed accounting practices depend on sociocultural attributes of the particular country. This approach would lead you to define research topics such as the following:

1. Cultural view of uncertainty avoidance and earnings manipulation

2. Societal attitudes toward masculinity and femininity and selection of large versus small auditor

3. Individualist and collectivist attitudes and reporting of revenue recognition fraud

The primary hypothesis of the economic institutional approach is that observed accounting practices depend on economic institutional attributes of the particular country. This approach would lead you to define research topics such as the following:

1. Corporate ownership structure and earnings manipulation

2. Shareholder protection laws and selection of large versus small auditor

3. Aggressiveness toward elimination of corruption and reporting of revenue recognition fraud

For the approach and topics you select, do the following:

Explain, in 2–3 sentences, your interest, for example, to benefit your dissertation or to contribute to your professional advancement.

Describe, in 1 paragraph, your current level of knowledge.

Submit your work in a Word document. Apply current APA standards to your work.Use the following file naming convention: LastnameFirstInitial_M1_A3.doc. For example, if your name is John Smith, your document will be named SmithJ_M1_A3.doc.

2 International Harmonization of Financial Reporting and Standards

Chapter 3-4

America versus the world: Accounting

Assignment 1: Research: History and Benefits of Convergence

Throughout this course, you will conduct

standards. (1998). The Economist (US), 346(8051), 58(3).

SEC Addresses Elements of a High-Quality Global Financial-Reporting Structure. (Statistical Data Included) ADRIAN P. FITZSIMONS, VICTORIA L. SHOAF. Bank Accounting & Finance Summer 2000 v13 i4 p60 (4137 words)

Fitzgerald, R. D. (1981). International harmonization of accounting and reporting. The International Journal of Accounting, 21-32.

Berton, L. (Aug. 2000). Harmonization versus reconciliation. Accounting Today, 14(i14), 6.

Schwartz, D. (2001). What price? The International Accounting Standards Committee. The CPA Journal,

independent research into a topic and then participate in a discussion with your peers. Here is the first such assignment about the history and benefits of convergence of accounting standards.

To understand the history of convergence, research the following topics:

U.S. Securities and Exchange Commission (SEC) allows filers having securities traded on U.S. exchange to file periodic update information using International Financial Reporting Standards (IFRS)

SEC establishes a roadmap leading to future use of IFRS by U.S. firms in reporting periodic update information rather than the U.S. GAAP

Current effects of global economic integration arising from European Union 2005 initiative and remaining segmentation effects

Next, research the benefits of convergence, then prepare a response to the following questions:

What are the benefits of convergence of financial reporting practices by stock exchange listed companies? Is IFRS all that is necessary to achieve the benefits of convergence?

What are other attendant requirements, (e.g., institutional infrastructure such as independent audits, property rights, shareholders’ rights, and corporate governance requirements) necessary for realization of benefits of convergence of accounting principles?

71(i5), 41. What do you predict will be the consequences of implementing IFRS without having the requisite infrastructure?

Write your responses in a 3- to 5-page Word document. Apply current APA standards to your work.Use the following file naming convention: LastnameFirstInitial_M2_A1.doc.

Based on your research in M2: Assignment 1, discuss the history and benefits of convergence of accounting standards with your classmates.

Use the following questions to guide the discussion:

How would you characterize the differences in corporate structuring and ownership and ownership rights for various countries around the world?

Which types of institutional regulation facilitate growth of equity securities markets and foreign direct investment?

What are the roles of IFRS and, more specifically, an audit of IFRS financial statements in facilitating growth of equity securities markets and foreign direct investment?

What is the implication for corruption of the development of international auditing standards?

Which countries have institutional infrastructure most conducive to growth of equity securities markets?

Apply current APA standards to your work.

Assignment 3: Course Project Task 2

As your first course project task, you selected an approach and three topics that might become the focus of your course project. In this module, you will confirm the topic for your course project.

For this assignment, please do the following:

Define the topic for your course project. Make sure the topic is not too narrow or too broad.

Select an approach, either economic-institutional or sociocultural.

Develop a preliminary list of five to seven references. Write a short explanatory paragraph on the value of each reference.

Submit your work in a 3–4-page Word document. Apply current APA standards to your work. Use the following file naming convention: LastnameFirstInitial_M2_A3.doc.

3 Comparative Accounting

Chapter 5

Choi, F. D., & Levich, R. M. (October 1990). The Capital market effects of international accounting diversity. Irwin Professional Pub. ISBN:

Assignment 1: Research: Country Comparison

Accounting practices in a country evolve out of the country’s historical background and change in response to economic integration and globalization. You will explore the evolution of accounting practices in four countries in this assignment.

For this assignment, do the following:

Research accounting practices in the U.S.

1556234295

Gernon, H., & Meek, G. (2001). Accounting: An international perspective (5th ed., pp. 20-37). New York, NY: McGraw-Hill Higher Education.

Emmanuel, E., & Gray, S. (1992). EC accounting harmonization: An empirical study of measurement practices in France, Germany, and the UK. Accounting and Business Research, 49-58.

Mills, Roger W. & Cao, Yongqin. Accounting and financial reporting in China. Management Accounting (British) Jan 1996 v74 n1 p26(2) (1960 words)

Japan toughens accounting standards. (July 26, 1999) Accounting Today pITEM9920802E (115 words)

and the U.K., Japan, China, and Germany. Conduct a comparative analysis of the

accounting profession and practices in these four countries.

Address the following questions: o What is the extent of regulation of

accounting profession? o Which organization sets down

accounting principles? o How is the accounting profession

licensed? o What is the extent of regulation of

the auditing profession? o Who performs audit of companies?


Assignment 2: Discussion: Country Comparison

Based on your research in M3: Assignment 1, discuss comparative accounting profession and practice. Address the following:

What are the distinctions between British common law and code law in respect of institutional and cultural practices?

How are countries classified according to their accounting practices?

What are the differences between U.S. GAAP and IFRS accounting rules for the calculation of amounts shown in corporate financial statements? (You may use the following Web resource for comparative information: http://www.iasplus.com/country/compare.htm.)

Is the change from home country GAAP to IFRS necessarily a good change?

http://www.iasplus.com/country/compare.htm

http://www.iasplus.com/country/compare.htm


Assignment 3: Course Project Task 3

You selected and defined the topic for your course project in the previous task. In this task, you will write a paper on the economic-institutional or sociocultural dimensions of the selected topic.

Use your textbook, the Argosy University online library resources, and the Internet for research. Cite the sources of information you use. Include the following in your paper:

Examine how the economic-institutional or sociocultural dimensions impact your selected topic.

Analyze the historical background of these dimensions in relation to your selected topic.

Assess how they are likely to change in the future in relation to your selected topic.

Submit your work in a 3- to 5-page Word document. Apply current APA standards to your work.Use the following file naming convention: LastnameFirstInitial_M3_A3.doc.

4 Foreign Currency

Chapters 6-7 Assignment 1: Research: Hedge Accounting

Hedging may be used to reduce risk. The three predominant types of hedging activities are fair value hedges, cash flow hedges, and foreign currency hedges. In this assignment, you will examine how hedging activities are reported.

Download and complete the computational problem, which illustrates hedge

http://www.myeclassonline.com/pub/content/5156c722-24c1-4a50-953a-b4d86508da08/AU_B7252_M4_A1_Problem.pdf?eclg_res=1001775&eclg_resver=1801321

computations. Show or explain the calculations.

Compare and contrast the requirements for investments in derivative instruments and hedging activities under both U.S. GAAP SFAS No. 133 (R) and IFRS No. 39. (The following Web site provides good source material: http://www.iasplus.com/interps/ifric009.htm.)

Identify the accounting rules for periodic computation of unrealized gains and losses on investments in derivative instruments classified as hedge investments and their financial statement disposition.

Provide current or historical examples of hedge accounting requirements and activities.


Assignment 2: Discussion: Hedge Accounting

Based on your research in M4: Assignment 1, discuss hedge accounting requirements. Address the following:

Explain IFRS No.39 hedge accounting requirements, accounting for investments in derivative financial instruments, criteria for hedge accounting recognition, and deferral of recognition of periodic unrealized fair value changes.

Identify and describe financial instruments used by firms for hedging activities and their distinctive characteristics.

Identify and describe financial activities for which hedging behavior is appropriate and some of the activities for which companies commonly engage in hedging.

http://www.iasplus.com/interps/ifric009.htm

http://www.iasplus.com/interps/ifric009.htm

Provide current or historical examples of these issues.

Apply current APA standards to your work

Course Project Prompt

Conduct research on your selected topic using your textbook, the Argosy University online library resources, and the Internet. Identify 6–10 sources of authoritative information relevant to your topic. Write a first draft of the literature review and the bibliography.

Pay particular attention to the nature of risks hedged using derivative financial instruments and the required accounting for investments identified as hedges.

You need not submit your work, but you may consult the facilitator if needed, and you can use the Discussion Area below if you would like to share resources or solicit feedback from your classmates.

5 Financial Reporting Issues and Analysis of Foreign Financial Statements

Chapters 8-9 Assignment 1: Research: Foreign Currency Translation

Foreign currency translation adjustments are one of the most common features of consolidated financial statements prepared by multinational companies around the world. Consolidated financial statements are prepared and issued by a multinational corporation parent company wherein all of its worldwide component units are added together to portray the extent and results of its global operations. The foreign currency translation adjustment is an essential part of having global operations and arises from company units doing business in different currencies in different locations around the world. The foreign currency translation adjustment arises as a result of the

parent company’s need to combine its component units doing business in different currencies. Regarding the financial statement disposition of foreign currency translation adjustments, the foreign currency translation adjustment gain or loss may be reflected as part of current period earnings or may be carried forward cumulatively as a separate component of shareholders’ equity.


Download and complete the computational problem. Show or explain the calculations.

Discuss the requirements for consolidation of overseas majority-owned subsidiaries and translation of foreign currency denominated subsidiary financial statements.

Compare the approaches for foreign currency translation and the various financial statement dispositions under present U.S. GAAP and IFRS. (http://www.iasplus.com/index.htm)

Explain the treatment of short-term and long-term gains and losses.

Provide current or historical examples of foreign currency translation. Use the SEC Edgar filings link for research.


Assignment 2: Discussion: Foreign Currency Translation

Based on your research in M5: Assignment 1, discuss foreign currency translation. Address the following:

Explain the economic nature of foreign

http://www.iasplus.com/index.htm

http://www.myeclassonline.com/pub/content/20e3b961-a947-4430-8880-204778087d70/AU_B7252_M5_A1_Problem.pdf?eclg_res=1001776&eclg_resver=1801324

currency exposure arising from having subsidiary operations located in another country and having accounts maintained in foreign currency units. Is the economic exposure arising from having an overseas subsidiary necessarily a short-run economic exposure?

How does the need for translation of foreign currency-denominated financial statements arise in consolidation of parent company subsidiaries into parent company consolidated financial statements presented to parent company shareholders?



Conduct further research and analyze the information you have gathered so far. Write a preliminary outline for your research paper. The outline will help you develop a logical argument and detect any flaws of reasoning or any gaps in information.

You need not submit your work, but you may consult the facilitator if needed and you can use the Discussion Area below if you would like to share resources or solicit feedback from your classmates.

6 International Taxation & International Transfer Pricing

Chapters 10 &11 Assignment 1: Research: Equity Value Drivers

In this assignment, you will examine equity value in relation to international accounting in this assignment. Do the following:

Examine equity value drivers derived from DuPont analysis and expressing return on common equity as return on net operating

assets leveraged with net financial obligations.

Describe how dimensions of global operations impact the stock price of parent companies.

Explain GAAP standards for currency adjustments.

Consider hypothetical U.S. corporate investments in European Union and Russia. Discuss “what if” concerns related to equity valuation of such investments.

Locate current or historical examples of accounting principles and foreign currency adjustments and valuation.


Assignment 2: Discussion: Equity Value Drivers

Based on your research in M6: Assignment 1, discuss foreign currency translation. Address the following:

Comment on questions about the comparability of computations related to equity valuation and equity value drivers.

Discuss operations and financing activities that derive from financial statements prepared using different bases of accounting such as different countries’ GAAP.

Explain applications in international investment analysis and mergers and acquisitions.

Describe and discuss a form of an equity valuation model in terms of its inputs, the sources of information about the inputs, and their comparative reliability. Specifically, what is the impact of global mergers and acquisitions upon firm value?

What aspects of the international dimensions of transnational business operations impact the value for parent companies investing globally?

Identify and explain current or historical examples.



Write a draft of your complete paper. Organize the information in a logical structure and use appropriate headings, subheadings, and transitions. Develop the complete bibliography.

You need not submit your work, but you may consult the facilitator if needed, and you can use the Discussion Area below if you would like to share resources or solicit feedback from your classmates

7 Comparative International Auditing and Corporate Governance

Chapter 13 Assignment 1: Research: Impact of Taxes on FDI

National governments around the world use their taxation authority to either motivate or discourage investment by transnational companies in their country. The degree to which national governments expect to participate in corporate profits has a direct impact on the desirability of investment in the country, but taxes erode company profits and too-high taxes could drive companies away.


Discuss the impact of corporate taxation on corporate decision-making, particularly investment and transfer pricing decisions.

o U.S. taxation of foreign corporate subsidiary income

o Double taxation and issues in

double taxation of corporate profits and the U.S. taxation of foreign tax credit

Locate current or historical examples of foreign investment taxation.


Assignment 2: Discussion: Impact of Taxes on FDI

Based on your research in M2: Assignment 1, discuss the impact of income taxes on direct foreign investment and the desirability of equity versus debt financing of foreign subsidiaries. Address the following:

How do taxes impact return on investment and global corporate profits? How do taxes relate to transfer pricing?

Which countries appear most appealing for direct foreign corporate investment? Which countries are characterized as tax havens?

Was the impact of corporate taxes on equity value drivers derived from DuPont analysis and expressing return on common equity as return on net operating assets leveraged with net financial obligations?

How does a country-specific corporate tax rate affect the choice of financing with either equity shares or debt financing?

How does country-specific corporate tax rate affect transfer pricing decisions?

Locate and explain current or historical examples.


Assignment 3: Course Project Delivery

Revise your draft for final delivery. Your final paper should include:

1. Cover page identifying author and author affiliation

2. Abstract, providing a short summary of the research question, contribution to the literature, and results

3. Introduction, elaborating upon the existing literature, research question, contribution to existing literature, and results

4. Literature review section examining each of the 5–7 scholarly articles and summarizing the research question and how it was tested

5. Development of research hypotheses and statistical method (For a research proposal, the statistical method is very short.)

6. Results (For a proposal, this section is not included.)

7. Conclusion, recapitulating the research question and its contribution to existing literature

8. References 9. Appendices with any tables, illustrations,

diagrams

Submit your work in a 10- to 12-page Word document. Apply current APA standards to your work.Use the following file naming convention: LastnameFirstInitial_M7_A3.doc.

8 Final Project Assignment 1: Course Reflection

You started this course by discussing the diversity of accounting practices in various countries.

Reflect on how the perceptions you held at that time have been reinforced or changed through the readings and assignments in the course. Then, based on research conducted in various assignments, discuss your predictions for the future of international accounting and taxation.


Assignment 2: Course Project Peer Review

Your facilitator will assign you one classmate’s course project for review. Critically evaluate the paper and write a review. Evaluate the following:

Rigor of existing research literature Development of research question based

upon existing research literature Degree of fit and contribution to existing

research literature Clarity of statement of research question Degree of thoroughness of literature review Statement of formal testable research

hypotheses

Write your peer review in a 4-page Word document. Apply current APA standards to your work.Use the following file naming convention: LastnameFirstInitial_M8_A2.doc.

Grading Criteria

Grading ScaleGrading requirements

A 100 – 93A- 92 – 90B+ 89 – 88B 87 – 83B- 82 – 80C+ 79 – 78C 77 – 73C- 72 – 70F 69 and below

Attendance/participation 15%Weekly Assignments 50%Final paper 35%

100%

LibraryAll resources in Argosy University’s online collection are available through the Internet. The campus librarian will provide students with links, user IDs, and passwords.

Library Resources: Argosy University’s core online collection features nearly 21,000 full-text journals and 23,000 electronic books and other content covering all academic subject areas including Business & Economics, Career & General Education, Computers, Engineering & Applied Science, Humanities, Science, Medicine & Allied Health, and Social & Behavior Sciences. Many titles are directly accessible through the Online Public Access Catalog at http://library.argosy.edu. Detailed descriptions of online resources are located at http://library.argosy.edu/libweb/resources/

In addition to online resources, Argosy University’s onsite collections contain a wealth of subject-specific research materials searchable in the Online Public Access Catalog. Catalog searching is easily limited to individual campus collections. Alternatively, students can search combined collections of all Argosy University Libraries. Students are encouraged to seek research and reference assistance from campus librarians.

Information Literacy: Argosy University’s Information Literacy Tutorial was developed to teach students fundamental and transferable research skills. The tutorial consists of five modules where students learn to select sources appropriate for academic-level research, search periodical indexes and search engines, and evaluate and cite information. In the tutorial, students study concepts and practice them through interactions. At the conclusion of each module, they can test their comprehension and receive immediate feedback. Each module takes less than 20 minutes to complete. Please view the tutorial at http://library.argosy.edu/infolit/

Academic Policies

Academic Dishonesty/Plagiarism: In an effort to foster a spirit of honesty and integrity during the learning process, Argosy University requires that the submission of all course assignments represent the original work produced by that student. All sources must be documented through normal scholarly references/citations and all work must be submitted using the Publication Manual of the American Psychological Association, 5th Edition (2001). Washington DC: American Psychological Association (APA) format. Please refer to Appendix A in the Publication Manual of the American Psychological Association, 5th Edition for thesis and paper format. Students are encouraged to purchase this manual (required in some courses) and become familiar with its content as well as consult the Argosy University catalog for further information regarding academic dishonesty and plagiarism.

Scholarly writing: The faculty at Argosy University is dedicated to providing a learning environment that supports scholarly and ethical writing, free from academic dishonesty and plagiarism. This includes the proper and appropriate referencing of all sources. You may be asked to submit your course assignments through “Turnitin,” (www.turnitin.com), an online resource established to help educators develop writing/research skills and detect potential cases of academic dishonesty. Turnitin compares submitted papers to billions of pages of content and

http://www.turnitin.com/

http://library.argosy.edu/infolit/

http://library.argosy.edu/libweb/resources/

http://library.argosy.edu/

provides a comparison report to your instructor. This comparison detects papers that share common information and duplicative language.

Americans with Disabilities Act Policy

It is the policy of Argosy University to make reasonable accommodations for qualified students with disabilities, in accordance with the Americans with Disabilities Act (ADA). If a student with disabilities needs accommodations, the student must notify the Director of Student Services. Procedures for documenting student disability and the development of reasonable accommodations will be provided to the student upon request.

Students will be notified by the Director of Student Services when each request for accommodation is approved or denied in writing via a designated form. To receive accommodation in class, it is the student’s responsibility to present the form (at his or her discretion) to the instructor. In an effort to protect student privacy, the Department of Student Services will not discuss the accommodation needs of any student with instructors. Faculty may not make accommodations for individuals who have not been approved in this manner.

The Argosy University Statement Regarding Diversity

Argosy University prepares students to serve populations with diverse social, ethnic, economic, and educational experiences. Both the academic and training curricula are designed to provide an environment in which students can develop the skills and attitudes essential to working with people from a wide range of backgrounds.

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