Reference at Newman Library

Author: rormsby

I’ve done two LibGuides-for an English 2100 class and Learning about Peter Drucker

I have created two new Libguides. To help promote next week’s talk by Bruce Rosenstein there’s a guide Learning about Peter Drucker, covering books, articles and websites. I did one for English 2100-Prof. Grumet which focuses on their upcoming debate topics–whether assisted suicide should be permitted in New York, whether gay marriage should be permitted in New York, and whether the MTA should be allowed to raise fares.  Louise provided helpful suggestions about the guides.  I used some previous guides as models.

Please let me know if you have any suggestions or questions about them.

Accounting assignment on “push down accounting”

I helped a student in Acc 4100 who is part of a team doing research and a presentation on “push down accounting.”  They are to include references to companies using push down accounting.  Here are some possible sources:

Books 24×7 -search FinancePro collection for phrase “push down accounting”.  There are some books with chapters explaining this phrase.

ABI Inform and Business Source Premier can be searched for articles in accounting journals.  These can help explain push down accounting, which results in a new basis (from what I read quickly–I really didn’t study it).

CCH Accounting Research Manager–offers the FASB Codification and interpretations and explanations.  The FASB Codification relating to push down accounting is 805-50-15-7 through 15-9.   Among the results I looked at were some AICPA issues papers including pushdown accounting in practice with examples from the 1970s and 1980s mentioned.

For current/recent examples, I suggested to the student to try Factiva as we found some earnings releases (from Business Wire and other wire services) and also earnings conference calls in which a specific company’s  officers explained  how push down accounting affected their earnings.

Doing phrase searches for push down accounting in SEC filings on Mergent and Edgar Online I-Metrix also provided some recent examples.

The student was pleased with these suggestions.  I neglected to ask if they were to consider non-US companies.  I hope these suggestions are helpful in case the question comes up again.

journal of econometrics for professor

I have placed an early volume of the Journal of Econometrics on the reference desk hold shelf (under the printer) for Prof. Robert Pawlewicz.  He will be in to copy the articles he needs.  (There seemed to be an error in the record for this journal in print so I checked to see if we had the volume that he needed and we did.)

Access to FASB Codification via 2 databases

Baruch  accountancy students and faculty have access to the FASB Accounting Standards Codification through two databases: the FASB Accounting Standards Codification and CCH Accounting Research Manager.   Access to the Codification on RIA Checkpoint was removed late this summer in a cost saving move.

Here are the details:

The FASB Accounting Standards Codification database is paid for by the accountancy department as access for Academic Users is available only to students and faculty in accountancy programs.  Access for academic users requires a password and log in, available only from accountancy faculty members. The Academic User version is the same as the Professional View (but without the cost to accounting students and faculty).

Anyone, including students can access the free Basic View of the Codification. First time users need to register.  After registration, access is by Registered User.  As a librarian, it might be good to establish your own free access to the basic view as the password and login information for Academic Users is, again only for Baruch accountancy students and faculty.

Here’s how to register for a free basic account:

At the FASB Codification

First time users need to go to New User—First Time Users-Order.  Then, select Basic View-Free Access  at https://www.fasb.org/store/subscriptions/fasb/new

Once they have established an account, they will log onto the codification as a Registered User. (Further down in the column on the homepage of the database.)

Once order is clicked, scroll down –Users are asked for an email address and to agree to terms.  They will then get an email confirmation to access the basic view.  (If they go for the professional view it costs about $850.  They should not do that.)

Once students or anyone has registered, they access the database as a Registered User.

The Basic View allows browsing the codification by topic and basic printing.  The basic view doesn’t allow keyword searches, or emailing of results.  These features are available in the Academic View that is available to accountancy students and faculty.

The Codification is also available on CCH Accounting Research Manager by clicking FASB under Standards.   CCH Accounting Research Manager offers interpretations and examples, which can be very helpful.  Books 24×7 offers full text of books explaining the Codification. CUNY+ can be searched for print versions of the Codification.

Please let me know if you have any questions.

Sources of historic gold prices for assignment

Last night a student came to the reference desk  looking for data giving the prices of several commodities (gold, any oil) and the CPI for five years for a class assignment due Monday.

She wanted them in downloaded Excel files.  I was able to locate what she needed except for Gold. Although I initially missed “Gold” in the currencies available in Factiva (one can download two years from Factiva), Ryan reminded me it was there. (He was walking by and I asked him.)

I also found, after the student left, that the World Gold Council offers historic gold prices from 2000 (daily, monthly, but not  annually) downloadable into Excel.  Bloomberg, Reuters and Datastream were also mentioned as sources to the student.

Complete title for book required for PAF 9180

I tried to help a PAF 9180 student find the book by Eugene Bardach that had the title the Eightfold path to more effective problem solving.  We had some trouble locating it anywhere but then we discovered the complete title is A practical guide for policy analysis: the eightfold path to more effective problem solving.

We have a print copy that is currently checked out.

We also discovered that this is available electronically through the Newman Library’s Netlibrary collection.