The Relationship Between Attitudes Towards Academic Dishonesty Essay e

The Relationship Between Attitudes Towards Academic Dishonesty, Infidelity, and Normalization of Unethical Behavior According to the work by McCabe (1999), academic dishonesty (e.g., cheating on a test) in educational institutions (i.e., high school, college) is considered a norm by some students. Furthermore, some students believe that it is up to adults (i.e., parents, teachers) to deal with the issue of academic dishonesty. These attitudes towards academic dishonesty are representative of one issue schools deal with in our society regarding students. Attitudes towards academic dishonesty do not just affect the classrooms they, also translate to other areas of students’ lives. For instance, Estep and Olson (2011) found a positive correlation between attitudes towards academic dishonesty and attitudes towards infidelity. This finding suggests that if students approve of cheating on a test they are more likely to approve of cheating on a partner. However, Estep and Olson point out that it is easier for a student to cheat on a test than on a partner because an instructor is less likely than a partner to confront the student. In other words, there seems to be no consequences when cheating on a test in comparison to cheating on a partner. In his study, McCabe explains that students portrayed teachers as adults who enabled them to cheat because they do not discourage the behavior. For instance, one student in the focus group conducted by McCabe mentioned that there are rules regarding plagiarism, but most of the time they are not enforced. Similarly, in a study conducted at a university in Taiwan Chun-Hua and Yang (2011), suggest that students’ attitudes towards cheating and pressures from peers to cheat are not major influence... ...., & Olson, J.N. (2011). Parenting style, academic dishonesty, and infidelity in college students. College Student Journal, 45(4), 830-838. Hackathorn, J., Mattingly, B. A., Clark, E. M., & Mattingly, M. B. (2011). Practicing what you preach: Infidelity attitudes as a predictor of fidelity. Current Psychology: A Journal for Diverse Perspectives on Diverse Psychological Issues, 30, 299-311. doi:10.1007/s12144-011-9119-9 Hsiao, C., & Yang, C. (2011). The impact of professional unethical beliefs on cheating intention. Ethics & Behavior, 21(4), 301-316. doi:10.1080/10508422.2011.585597 McCabe, D. (1999). Academic dishonesty among high school students. Adolescence, 34(136), 681-687. Vail-Smith, K., Whetstone, L., & Knox, D. (2010). The illusion of safety in â€Å"monogamous† undergraduate relationships. American Journal of Health Behavior, 34, 12-20. doi:10.5993/AJHB.34.1.2

Corporate Tax Act Essay

The resolution stipulated that any overpayment of salary disallowed as a deduction by the IRS would be repaid to the Osprey Corporation. In late 2010 during an audit by the IRS, $200,000 of Patrick’s compensation, and $150,000 of Dan’s compensation were recharacterized as constructive dividends. This was done because the salaries were found to be excessive. Reg  §1. 162-8 states excessive compensation will be disallowed to the corporation and treated as a constructive dividend to the shareholder. Because the agreement to the resolution was in place prior to their salary payments, the repayments were legally enforceable under state law. As stated by Hoffman, Raabe, Smith and Maloney â€Å"the constructive dividend serves as a substitute for actual distributions and is usually intended to accomplish some tax objective not available through the use of direct dividends. Alternatively the shareholders may be seeking benefits for themselves while avoiding the recognition of income†(2012, 5-16). Because the resolution did contain a repayment provision it should reduce the effect of the constructive dividends on Dan and Patrick. b. Issues A corporation cannot take a deduction from the constructive dividend, and the shareholder must report the amount of the constructive dividend on their tax return. The IRS will recharacterize an item that has been deducted on the corporate tax return to a non-deductible dividend. Constructive dividends are double taxed, first on the corporate level and again at the shareholder level. This characterization results in the IRS denial of the deduction on he corporate level. To determine how the repayment by Dan and Patrick should be treated for tax purposes we must determine whether the repayment can, or should be treated as a deduction or as a credit. c. Discussion In  §162, it states compensation is deductible only to the extent that it is reasonable and is in fact payment purely for services. In a case similar to Dan and Patrick’s sit uation involving excessive compensation, Vincent E. Oswald v. Commissioner, 49 T. C. 645 (1968), the court found the repayments to be a deductible expense. In this case the question was whether, â€Å"under section 162 of the Code, the officers are entitled to a business expense deduction for the calendar year 1968 for the salaries repaid by them to the corporation† (Vincent E. Oswald. 49 T. C. 645 (1968)). The Section 1. 162-1 of the Income Tax Regulations â€Å"provides, in part, that ordinary and necessary expenditures directly connected with or pertaining to the taxpayer’s trade or business are deductible from gross income as business expenses† (Rev. Rul. 69-115, 1969-1 CB 50 — IRC Sec(s). 162). According to the case, the court found that a deduction for ordinary and necessary business expenses would be allowed. If Dan and Patrick sought a credit for the repayment of the taxes, the relief provision contained in IRC section 1341 suggest that a taxpayer may reduce its current years tax by the amount of the extra taxes paid by having to include the income in a previous year. The requirement that a taxpayer be entitled to this deduction has two subsets. One, there must be a deduction as the result of the restoration of income, and two, the deduction must occur under a code section other than section 1341. In a federal case Van Cleave v.

Internet Piracy Theft of Intellectual Property Essay

Piracy is a form of theft. Specifically, it refers to the unauthorized copying or use of intellectual property. Intellectual property is knowledge or expression that is owned by someone. There are three major types of intellectual property: 1) creative works, including music, written material, movies, and software, which are protected by copyright law; 2) inventions, which are protected by patent law; and 3) brand-name products, which are protected by trademarks. Many of the issues surrounding piracy have to do with the difference between intellectual property and physical property. A CD, for example, is a piece of physical property, but the songs on the CD are intellectual property. A customer in a record store can purchase a CD, but†¦show more content†¦And because the copies are tapes of tapes, the quality suffers. But if the film has been digitized into a computer file, it can be E-mailed to millions of people in minutes; because strings of zeroes and ones can be reprodu ced with absolute fidelity, the copies are perfect. And online pirates have no development costsÂâ€"they dont even have to pay for paper or blank cassettesÂâ€"so they dont really have a bottom line. The problem of Internet piracy did not gain national attention until Napster gained an enormous following in 1999. The original Napster, created by thenÂâ€"college student Shawn Fanning in May 1999, was an online music service that enabled users to trade digital music flies. Napster used a technology known as peer-to-peer (P2P) networking. P2P networking essentially enables users to link their com- puters to other computers all across the network. Each user linked to the Napster network was able to share his or her music files with all the other users on the network, and each user was in turn able to download a copy of any music file on almost any other computer in the network. Napster claimed to have over 20 million users in July 2000, all of them making copies of each others music. By that time, Napster had become the subject of a massive controversy over online file sharing. Part of Napsters appeal was intertwined with the novelty ofShow MoreRelatedIntellectual Property And Social Property Theft1643 Words   |  7 Pagesmuch confusion about the Internet and the new problems and questions it brings to the table in terms of the court of law, and how law enforcement should deal with it. Then comes the matter of Intellectual Property, and what it covers and how to integrate it into the justice system. Intellectual Property is a grey area for many people and can also be a very controversial matter. 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