Sep 27, 2024  
2013-2014 Graduate Studies Bulletin 
    
Catalog Navigation
  Bulletin Home
  Course Descriptions
  Academic Calendars
  Academic Honesty
  Admission (Graduate)
  Archived Bulletins
  General Information and Policies
  Tuition, Financial Aid and Scholarships
  Distance Learning
  Programs (by Degree, University-wide)
  Programs (by School)
  Programs (Alphabetically, University-wide)
  Colleges and Departments
  Hofstra College of Liberal Arts and Sciences
  Frank G. Zarb School of Business
  The Lawrence Herbert School of Communication
  School of Education
  School of Engineering and Applied Science
  School of Health Sciences and Human Services
  Accreditations
  Academic Deadlines
  Administrative Organization
  Board of Trustees, Senior Administration and Academic Deans
  Campus Map
  Endowed Chairs and Distinguished Professorships
  Consumer Information and Student Right to Know
  Facilities and Services
  Faculty Listing
  FERPA Information
  Hofstra at a Glance
  HEGIS Codes
  Hofstra portal
  Printable Forms
  Bulletin Help
  My Personal Catalog
HELP
2013-2014 Graduate Studies Bulletin [ARCHIVED BULLETIN]

Course Descriptions

NOTE: Effective January 2014, all SPCM courses are now coded with the subject RHET for Rhetoric.
 

Sustainability Studies (SBLY)
  

  • SBLY 340 - Internship in Sustainability


    Semester Hours: 1-6
    Fall, January, Spring, Summer
    Students doing internships in sustainability will conduct research with public and private agencies that results in significant outcomes. A minimum of 80 hours of on-site work per semester hour is required, in addition to a written and an oral report on the research conducted.

    Prerequisite(s)/Course Notes:
    Prerequisites or corequisites: SBLY 201 , 206 . May be repeated for credit up to a maximum of 6 s.h. Grades will be based on both on-site performance and academic work. May not be taken on a Pass/Fail basis.

Taxation (TAX)
  

  • TAX 220 - Tax Practice and Procedures


    Semester Hours: 3
    Periodically
    Covers the administrative machinery of IRS, federal tax procedure at the administrative level, closing and compromise agreements, deficiency and jeopardy assessments, refund claims, statute of limitations, tax collection, and rights and privileges of the taxpayer.

    Prerequisite(s)/Course Notes:
    ACCT 143 or 214  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  
  
  

  • TAX 223 - Federal Income Tax Aspects of Liquidations, Mergers and Reorganizations


    Semester Hours: 3
    Periodically
    Intensive study of Federal Income Tax treatment of corporate liquidations, reorganizations and divisions. Problems relating to collapsible corporations, affiliated groups, foreign corporations and foreign-sourced income are covered.

    Prerequisite(s)/Course Notes:
    TAX 222  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 224 - Estate and Gift Tax


    Semester Hours: 3
    Periodically
    Provisions of the Internal Revenue Code relative to estate and gift taxation are analyzed and interpreted in terms of the regulations and rulings of the Internal Revenue Service and court decisions. The New York State provisions relative to estate and gift tax are covered.

    Prerequisite(s)/Course Notes:
    ACCT 143 or 214  or approved equivalent. Open only to matriculated graduate students in the Frank G. Zarb School of Business  and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 225 - Deferred Compensation and Pension Plans


    Semester Hours: 3
    Periodically
    Law and regulations relating to employee pension, annuity, profit-sharing, stock bonus and bond purchase plans, including plans for self-employed individuals. The Federal Income Tax law with regard to deferred compensation procedures and plans, including stock options, both statutory and nonstatutory, and restricted stock payments are analyzed. In addition, the tax treatment of distributions from qualified plans are analyzed.

    Prerequisite(s)/Course Notes:
    ACCT 143 or 214  or approved equivalent. Open only to matriculated graduate students in the Frank G. Zarb School of Business  and in other Schools at Hofstra where appropriate. See specific program requirements.
  
  

  • TAX 227 - Taxation of International Transactions


    Semester Hours: 3
    Periodically
    Course explores issues in international taxation such as jurisdiction to tax, source rules for income and expense, foreign tax credit, controlled foreign corporations, foreign earnings exclusion, tax treaties, and other related international tax issues pertaining to ethical considerations. International taxation of individuals also addressed.

    Prerequisite(s)/Course Notes:
    ACCT 144 or 215  or 216  or TAX 222  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  
  
  

  • TAX 240 - Income Taxation of Estates and Trusts


    Semester Hours: 3
    Periodically
    Analyzes income taxation of estates and trusts and their beneficiaries, including computation of distributable net income, taxable income, taxation of simple and complex trusts, computation of income in respect of a decedent and preparation of estate and trust income tax returns.

    Prerequisite(s)/Course Notes:
    ACCT 143 or 214  or approved equivalent. Open only to matriculated graduate students in the Frank G. Zarb School of Business  and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 241 - Estate Planning


    Semester Hours: 3
    Periodically
    Analyzes general principles relating to estate planning, including lifetime gifting, marital planning, wealth transfers, estate freeze techniques, use of insurance in estate planning, generation skipping and charitable planning.

    Prerequisite(s)/Course Notes:
    TAX 224  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  

  • TAX 242 - “S” Corporation and Advanced Corporate Tax Problems


    Semester Hours: 3
    Periodically
    Covers relevant technical issues surrounding the election of S corporation status, including the impact of the newest tax laws, IRS rulings and regulations affecting S corporations. Topics to be discussed include election, termination, revocation, built-in gains tax, and tax planning for the S corporation and its shareholders.

    Prerequisite(s)/Course Notes:
    TAX 222  or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
  
  
  

  • TAX 309 - Research Seminar


    Semester Hours: 3
    Periodically
    Supervised research in the field of taxation on an approved topic and the preparation of a formal paper. Students formulate a research question; determine the methodological approach; review prior work; and, where appropriate, specify the sample data and research techniques. An oral presentation of the paper is required at the conclusion of the semester.

    Prerequisite(s)/Course Notes:
    Completion of 21 s.h. of graduate course work in the area of concentration. Open only to matriculated M.S. in Taxation students.
  

  • TAX 331 - Master of Science Internship


    Semester Hours: 3
    Fall, Spring
    A work-study program open to M.S. students with majors in all areas except marketing research. Students work a minimum of 100 hours during the semester for selected business organizations in their area of specialization. A written evaluation of a complex specialization-related decision is prepared by the student at the completion of the course.

    Prerequisite(s)/Course Notes:
    Nine graduate-level specialization s.h., including the advanced core in that specialization, with a 3.3 GPA and permission of appropriate department chairperson. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. Students may only count 3 s.h. of internship courses toward their degree requirement. See specific program requirements.

Technology and Public Policy (TPP)
  

  • TPP 201 - Science, Technology and Society


    Semester Hours: 3
    Once a Year
    Course is designed to encourage systematic thinking about the intellectual, moral and social/political issues raised by the rapid growth of science and technology in the 20th century. Case studies examine ways in which cultural, economic, and technical elements shaped opportunities for social and political change. The imbedded science and technology are analyzed as well as the effects created by the technologies.

Writing (WRIT)
  

  • WRIT 201 - Practicum in the Teaching of Writing


    Semester Hours: 3
    Once a Year
    Application of theory and methodology. Work on specific lesson plans for teaching writing in the content areas. Lessons designed by class members are taught in their own instructional settings with feedback in the practicum. Flexibility in lesson planning is encouraged to meet the needs of students from varying linguistic and cultural backgrounds. Classroom observations are required.

    Prerequisite(s)/Course Notes:
    ELED 277  or SED 273 , or permission of instructor.
  
  
  
  

  • WRIT 210 - Writing and Reading Strategies for Graduate Students


    Semester Hours: 3
    Spring
    Designed to assist students in developing and improving writing and reading skills related to graduate study. Introduction to important aspects of language related to the connection between reading and writing. Guidance in the process of completing types of assignments essential to progress in graduate programs.

    Prerequisite(s)/Course Notes:
    Open to nonmatriculated graduate students and to graduate students in master’s, certificate, professional diploma and doctoral programs.
  
  
  

Writing Studies and Composition (WSC)
  
  
 

Page: 1 <- Back 10 … 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19