Comparing and Contrasting the Internet to Print essays

Comparing and Contrasting the Internet to Print essays Comparing and Contrasting the Internet to Print The differences between the Internet and Print Journalism are clear immediately upon glancing at either of the two. However, to truly understand the differences you must study each carefully. I will briefly explore the differences between Newsweek and it's printed counterpart, and Entrepreneur magazine vs. entrepreneurmag.com. These magazines are very different in content and supply good examples of different features that exist in a technological vs. a print environment. I will compare the differences between the two in three areas; 1.Content 2. Advertising and 3. Useablity. If you were to put any print magazine next to your computer monitor you would immediately notice a difference. A difference not only in the format the material is set up, but a difference in the actual content its' self. Newsweek is a magazine that delivers the news. One would assume that news is news, and if it is printed one way in the magazine it should be the same online. This is not true. Newsweek is a magazine that is released weekly, yet in e-commerce business moves at the "speed of thought" (Bill Gates). This means that Newsweek must update their web site daily and sometimes hourly. This makes a magazine that would seemingly follow the same pattern, very different. News in print may not be the same as "e-news". Entrepreneur magazine is a magazine that helps the small businesses of America. They are very crafty in using bright colors that will grab potential buyers attention at the newsstand. This creates a problem for their online business. Whenever you have lots of colors or graphics your page will not load quickly. This means that what works in print will not work for their e- magazine. They have to rely on good spot graphics and headlines to attract attention. They do not do this very effectively. From looking at their web site you will see that th ...

I Just Got Wise to Comprise

I Just Got Wise to Comprise I Just Got Wise to â€Å"Comprise† I Just Got Wise to â€Å"Comprise† By Mark Nichol I have a confession to make. I’ve been doing it wrong all these years. Throughout my long editing career, I have corrected writers who erroneously use the word comprise, as in â€Å"The federal government is comprised of the executive, the legislative, and the judicial branches.† Comprise means â€Å"to include, to be made up of, to constitute,† so what I’ve always considered appropriate here is consists: â€Å"The federal government consists of the executive, the legislative, and the judicial branches.† â€Å"Is comprised of† wrong. â€Å"Consists of† right. So far, so good. But though I usually follow the advice of various writing and editing guides that recommend, because of the perils of comprise, avoiding the use of the word altogether, I occasionally resort to it in my own writing not in the erroneous usage shown above, but on its own. However, as I discovered just today while working on a post about problem words, even then, I’ve been using it wrong all along. For some reason, somewhere along the line, I misread the dictum that when it comes to comprise, the whole comprises the parts. (â€Å"The federal government comprises the executive, the legislative, and the judicial branches.†) Instead, I’ve always constructed the sentence the wrong way. (â€Å"The executive, the legislative, and the judicial branches comprise the federal government.†) See for yourself. Search for comprise on this site. I’ll wait. I (along with other DailyWritingTips.com contributors) have routinely gotten it backward. How could I misunderstand that rule in all the grammar guides I’ve read? I readily admit that I have not yet mastered the English language. While editing and while writing alike, I have to look things up all the time but I thought I had this one down. Now, you can be sure, I really do have it down (though I expect that I’ll start shaking uncontrollably every time I see . . . that word . . . and from here on out, because of this painful revelation, I’ll probably recast sentences with . . . that word . . . every time I see it- and, it should go without saying, refrain from using it myself. So, what’s the point of this post? For one thing, I want to acknowledge my error. On this site, I both prescribe and describe many rules about English usage and grammar, and I almost invariably stand by my statements when a visitor, in a comment, challenges me (or when I admit that in a given case, perhaps we’re both right). But when I’m wrong, I have to say so. I’m wrong. But there’s more to this issue: Merriam-Webster’s Online points out in a usage note that . . . that word . . . is increasingly used incorrectly (both in the reversal of â€Å"the whole . . . the parts† and in the phrasing â€Å"is . . . of†), but it advises readers against following that trend because â€Å"you may be subject to criticism for doing so.† (Oh, so William Styron can get away with it, but I can’t?) My main point is this: The English language is in flux. It always has been (at least since its inception), and it always will be (at least until its extinction). Just as languages evolve from one species to another Anglo-Saxon becomes Middle English becomes Modern English they are always, within themselves, in turmoil, and we suffer along with them. Merriam-Webster’s print and online dictionaries, in general, have a don’t-sweat-it approach when it comes to iffy usage, but my philosophy has always been to accept the dynamism of language without surrendering to usage that is both ephemeral and erroneous or that may someday be accepted but is still considered substandard in formal writing. Standards in language are like those in law: We have to be able to get along, and just as if each of us does whatever we want to in life, community shall cease, disregarding writing rules as they stand at the time will render us unable to communicate. So, when it comes to all right, I’ll say it comprise, the whole comprises the parts, not the other way around. Comprise is a one-way street. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:Comparative Forms of AdjectivesProved vs. Proven10 Humorous, Derisive, or Slang Synonyms for â€Å"Leader† or â€Å"Official†

Ethics and International Politics - 'What, if any role ought scholars Essay

Ethics and International Politics - 'What, if any role ought scholars and practitioners of international politics envision for morality & justice in the international realm of the political - Essay Example This, therefore, creates a need for applying ethical theories that can ensure a clear line between practical and moral issues in the international relations scene. As a result, there have to be some individuals such as scholars and practitioners who determine the direction of morality and justice. In this paper, I will examine the roles scholars and practitioners of international politics envision for morality and justice in the international realm of the political. Morality and justice in the international realm is a responsibility that requires a sense of duty in all the key players. According to Kant (1988), everyone has an obligation to assume the introduction of justice in terms of the arrival of perpetual peace and the ethical commonwealth. Morality can only be ascertained on the grounds that endless development of the capacity of humans to do good is a fact under consideration. All in all, sense of responsibility and duty in all humans are what directs us to assume the development of the world, bearing the concept of justice in mind (Kant, 1988). As such, since justice can be some necessity, then moral actions can no longer be regarded as noble, but rather rational. This is because of the need to act according to the projected development of the world’s gradual just system (Rakic, 2010). There is a wide distribution of potential in units of the realm, some of which has more potential than others and thus determines the shape of the realm, as well as poses the problems that the not so capable ones have to handle. This position, in one way or the other, creates tragedy between international politics and oligopolistic sectors of a unit’s economy. This is because the major actors with immense potential control the actions of the others with no potential. According to Frost (2003) and Mayall (2003), scholars of politics and international relations need to consider tragedy on a more serious ground than they have

Personal Selling (business marketing) Essay Example | Topics and Well Written Essays - 2250 words

Personal Selling (business marketing) - Essay Example amateur and professional players). Since this is an online enterprise, buyers may come from different parts of the world, but as a start-up company, the target would be mainly form the United States. Most of prospective buyers are single (about 70%), affiliated with different religious groups and organizations, but primarily Protestants, Roman Catholics, and members of other Christian denominations. Being sports enthusiasts, prospective buyers live an active, disciplined and healthy lifestyle. They are concerned on their physical, mental and emotional health. Their hobbies are geared to improve and excel in the sport activities that they are interested in. With an active and healthy living prospects have an optimistic, â€Å"I can do it,† attitude. They are solution-oriented. Instead of passively handling a problem and trials, they look at it as an opportunity for growth and improvement. With these of traits this target market, the benefits that they find in a retail outlet is ease and accessibility in buying the products that they want. Also, these prospects are enthusiasts, so they are willing to establish a continuous business relationship with sports equipments suppliers. Just Balls can tap institutions that have demand for their products. They can cater to bulk orders coming from athletic institutions as well as the athletic department of different schools. They can also act as suppliers to small-scale athletic supply stores. Knowing the needs and benefits that my customers have, I need to resort to novel ways in presenting my business concept to Vice Presidents of different enterprises that will supply the stocks. The first approach that I will do is to directly submit a proposal stating the new business idea that I will introduce to them. In that letter I will point out the different advantages and benefits of having a website especially dedicated to buying balls for sporting

Graduate school Essay Example for Free

Graduate school Essay Preparation Before applying, understand why attending graduate school makes sense to you. To clarify why you want to attend graduate school at this point in your life, try answering questions such as: †¢Ã‚  What will this degree enable you to achieve? †¢Ã‚  What do you plan to do with your advanced degree? Be able to express what about you and your experiences will help you to succeed in the program: †¢Ã‚  Make lists of professors, courses, research projects, ideas, travel, and other experiences that have been important to you, or have influenced your decision to apply to graduate school. †¢Ã‚  Think about any volunteer, extracurricular, or paid work experiences, as well as interests, special skills you possess, or honors and awards you have received. †¢Ã‚  What have you learned from your experiences? How have you used this knowledge? †¢Ã‚  Provide the admissions committee with information that supplements (not repeats) the information in the rest of your application. What important aspects are not clearly reflected in your resume, college transcripts and test scores? For example, you might want to indicate how you hope to benefit  from graduate studies, and how you intend to apply and integrate your graduate studies in your career. Writing Tips †¢Ã‚  Answer the question. Some applications require a general personal statement, others ask you to write on more specific topics. Be sure to tailor your essay to the school’s request. †¢Ã‚  Keep the essay clear, concise, and to the point. The essay demonstrates your writing ability and communication skills. Engage your readers with an effective introduction and clear structure. Say what you mean directly and avoid using phrases like â€Å"I think† or â€Å"In my opinion.† †¢Ã‚  Write your personal story. Set your statement apart by discussing WHAT is important to you, WHY it is important, and HOW you have used your talents and abilities in your life. †¢Ã‚  Be specific and give examples. For instance, instead of simply stating that you would make an excellent doctor (lawyer, engineer, etc.), provide reasons and examples. What experiences have you had that encouraged you to enter this field? †¢Ã‚  Follow any format guidelines provided by the school, such as length, font, or margin size. †¢Ã‚  Proofread! Ask several people to read through your essay, especially faculty in your desired area of study, English professors, career counselors, parents, and friends who will give you honest feedback. Ensure that there are no typos, misspellings, or grammatical errors. Over → USD Career Services †¢ Hughes 110 †¢ 619-260-4654 †¢ [emailprotected] †¢ www.sandiego.edu/careers Tailoring Your essay will be different for each application. Know the special features, emphases, or approaches of each program, and reflect these in your essay. †¢Ã‚  What are the school’s strengths? †¢Ã‚  What makes the program a good choice for you? †¢Ã‚  How might you contribute to the program? Cautions †¢Ã‚  Do not include references to your experiences or accomplishments before college, unless there was an extraordinary achievement or trauma that had a significant impact on your current situation. †¢Ã‚  Do not mention subjects that are too controversial. Avoid offending the admissions committee. †¢Ã‚  Do not be too general. Top schools may receive thousands of applications, and you want yours to stand out. Keep your essay interesting, relevant, and tailored to the school. Additional Resources Websites at many universities contain advice on writing graduate school essays. The Writing Center at RPI www.rpi.edu/dept/llc/writecenter/web/gradapp.html UC Berkeley: Graduate School Statement http://career.berkeley.edu/Grad/GradStatement.stm UCSD: Application Essays http://career.ucsd.edu/sa/applicationEssays.shtml These commercial web sites offer helpful samples and tips on writing graduate school essays. By listing these sites, USD Career Services is not endorsing the additional paid services. Essay Edge www.essayedge.com/ Admissions Essays www.admissionsessays.com (click on Writing Tips) All About the Graduate Admissions Essay http://gradschool.about.com/od/essaywriting/All_About_the_Graduate_Admissions_Essay.htm The following books on graduate school essays are available in the USD Career Services Library. Graduate Admissions Essays, by Donald Asher (Ten Speed Press) Peterson’s Perfect Personal Statements, by Mark Stewart (Thomson Peterson’s)

The Bean Trees :: essays research papers

Taylor's fears 		In the Story, The Bean Trees, by Barbara Kingslover we see a character named Taylor overcome several fears that she has. Taylor Greer, a woman who once saw a man being thrown several feet up into the air shortly after his tractor tire blew up, never did really like tires. She always seemed to think that the same thing might happen to her if she ever did something like, overfilling it too much with air. Her mom, who was fairly normal, decided to test Taylor's tire-changing-skills shortly after she bought her ‘55 Volkswagen. She knew what to do in a case of emergency but she was afraid to do it. 		Mattie, the sole owner of a shop named "Jesus is Lord Used Tires", was accustomed to changing and rotating tires everyday. One day she received a customer who had driven over some cracked glass pieces on the side of the road. Mattie took standard procedures by lifting the car, taking out the tire, and finally dipping it to see if air bubbles would come up. "I'm sorry to tell you, hon, these are bad. I can tell you right now these aren't going to hold a patch. They're shot through." (page 40). Mattie was exceptionally nice to Taylor and told her to come inside and have some coffee. After drinking a cup of coffee and giving Turtle some juice Mattie came up with the idea that Taylor could work for her. Taylor being the one who doesn't like tires in the first place accepted the generous offer, but went almost nuts with the huge tire wall that surrounded her. Taylor was a good worker and didn't have any real complaints about her position, but she still had a fear of exploding tires. This fear was noticeable to Mattie. Mattie being the rough-tough but nice person, asked Taylor nicely to follow her, when suddenly Mattie threw a 5-gallon Jerry can at her. "Knocked the wind out of you, but it didn't kill you, right?" "That's twenty-eight pounds of water. Twenty-eight pounds of air is about what you put into a tire. When it hits you, that's what it feels like." (page 81). 		When I was about 10 years old, my mom took me to a roller coaster theme park in Massachusetts. I was terribly afraid of the huge roller coaster that appeared in front of me, and while I waited in line, the anxiety of waiting to die in a roller coaster made my heart beat through my chest.

Assignment Questions

FEDERAL TAXATION 307__________________________________ Week 2 – Chapter 4 Homework: student’s name #20. Brenda loaned her son Bart $250,000 to purchase a new home. Brenda did not charge interest on the loan. Brenda was required to recognize imputed interest income and Bart had imputed home mortgage interest expense that he deducted as an itemized deduction. Would Brenda’s and Bart’s combined total income taxes likely increase or decrease as a result of the imputed interest? #23. On July 1, 1998, when Betty was 65 years old, she purchased an annuity contract for $108,000.The annuity was to pay Betty $9,000 on June 30 each year for the remainder of her life. Betty died on March 31, 2011. What are the effects of the annuity on Betty’s gross income and taxable income for 2011? #31. Al is a medical doctor who conducts his practice as a sole proprietor. During 2011, he received cash of $280,000 for medical services. Of the amount collected, $40,000 was fo r services provided in 2010. At the end of 2011, Al had accounts receivable of $60,000, all for services rendered in 2011.In addition, at the end of the year, Al received $12,000 as an advance payment from a health maintenance organization (HMO) for services to be rendered in 2012. Compute Al’s gross income for 2011† a)Using the cash basis of accounting. b)Using the accrual basis of accounting. c)Advise Al on which method of accounting he should use. #34. Color Paint Shop, Inc. (459 Ellis Avenue, Harrisburg, PA 17111), is an accrual basis taxpayer that paints automobiles. During the year, the company painted Samuel’s car and was to receive a $1,000 payment from his insurance company.Samuel was not satisfied with the work, however, and the insurance company refused to pay. In December 2011, Color and Samuel agreed that Color would receive $800 for the work, subject to final approval by the insurance company. In the past, Color had come to terms with customers only to have the insurance company negotiate an even lesser amount. In May 2012, the insurance company reviewed the claim and paid the $800 to Color. An IRS agent thinks that Color, as an accrual basis taxpayer, should report $1,000 of income in 2011, when the work was done, and then deduct a $200 loss in 2012.Prepare a memo to Susan Apple, a tax partner for whom you are working, with the recommended treatment for the disputed income. #36. Marlene, a cash basis taxpayer, invests in Series EE U. S. Government savings bonds and bank certificates of deposit (CDs). Determine the tax consequences of the following on her 2011 gross income. a)On July 1, 2011, she purchased a CD for $10,000. The CD matures on June 30, 2013, and will pay $10. 816, thus yielding a 4% annual return. b)On December 31, 2011, she cashed in a CD and received $11,025. She purchased the CD on January 1, 2010 and the yield to maturity was 5%. )On September 30, 2011, she cashed in Series EE bonds for $10,000. She purchase d the bonds in 2011 for $7,025. The yield to maturity on the bonds was 4. 5%. #38. Freda is a cash basis taxpayer. In 2011, she negotiated her salary for 2012. Her employer offered to pay her a total of $250,000 for the year. Freda countered that she would accept $10,000 each month for the 12 months in 2012, and the remaining $130,000 in January 2013. The employer accepted Freda’s terms for 2012 and 2013. a)Did Freda actually or constructively receive $250,000 in 2012? b)What could explain Freda’s willingness to spread her salary over a longer period of time? 42. Fran, Gary, and Heidi each have a one-third interest in the capital and profits of the FGH Partnership. Each partner had a capital account of $50,000 at the beginning of the tax year. The partnership profits for the tax year were $240,000. Changes in their capital accounts during the tax year were as follows: Fran Gary Heidi Total Beginning balance$50,000$50,000$50,000$150,000 Withdrawals(25,000)(35,000)(10,00 0)( 70,000) Additional contributions -0- -0- 5,000 5,000 Allocation of profits 80,000 80,000 80,000 240,000 Ending balance $105,000 $95,000 $125,000$325,000In arriving at the $240,000 of partnership profits, the partnership deducted $1,800 ($600 for each partner) in premiums paid for group term life insurance on the partners. Fran and Gary are 39 years old, and Heidi is 35 years old. Other employees are also eligible for group term life insurance equal to their annual salary. These premiums of $10,000 have been deducted in calculating the partnership profits of $240,000. Computer each partner’s gross income from the partnership for last year. #49. On June 30, 2011, Ridge borrowed $62,000 from his employer. On July 1, 2011, Ridge used the money as follows:Interest-free loan to Ridge’s controlled corporation (operated by Ridge on a part-time basis)$31,000 Interest-free loan to Tab (Ridge’s son) 11,000 National Bank of Grundy 5% CD ($14,700 due at maturity, June 30 , 2012) 14,000 National Bank of Grundy 5. 5% CD ($6,678 due at maturity, June 30, 2012) 6,000 $62,000 Ridge’s employer did not charge him interest. The applicable Federal rate was 5% throughout the relevant period. Tab had investment income of $800 for the year, and he used the loan proceeds to pay medical school tuition. There were no other outstanding loans between Ridge and Tab.What are the effects of the preceding transactions on Ridge’s taxable income for 2011? #51. Vito is the sole shareholder of Vito, Inc. He is also employed by the corporation. On June 30, 2011, Vito borrowed $8,000 from Vito, Inc. , and on July 1, 2012, he borrowed an additional $4,000. Both loans were due on demand. No interest was charged on the loans, and the Federal rate was 8% for all relevant dates. Vito used the money to purchase a boat, and he had $1,100 of investment income. Determine the tax consequences to Vito and Vito, Inc. in each of the following situations: )The loans are consi dered employer-employee loans. b)The loans are considered corporation-shareholder loans #52. Tess retires after 30 years of service with her employer. She is 66 years old and has contributed $37,800 to her employer’s qualified pension fund. She elects to receive her retirement benefits as an annuity of $3,000 per month for the remainder of her life. a)Assume that Tess retires in June 2011 and collects six annuity payments this year. What is her gross income from the annuity payments in the first year? b)Assume that Tess lives 30 years after retiring.What is her gross income from the annuity payments in the twenty-ninth year? c)Assume that Tess dies after collecting 180 payments. She collected six payments in the year of her death. What are Tess’s gross income and deductions from the annuity contract in the year of her death? FEDERAL TAXATION 307__________________________________ – Chapter 5 Homework: #7. Lime Finance Company requires its customers to purchase a credit life insurance policy associated with the loans it makes. Lime is the beneficiary of the policy to the extent of the remaining balance on the loan at the time of the customer’s death.In 2010, Lime wrote off as uncollectible a $5,000 account receivable from Wally, which included $1,500 of accrued interest. When Wally died in 2011, the life insurance policy was still in force, and Lime received $3,500. Is the $3,500 of life insurance proceeds received by Lime included in its gross income? #13. Melba’s employer provides a flexible spending plan for medical and dental expenses not covered by insurance. Melba contributed $1,500 during 2011, but by the end of December 2011, she still had $300 remaining in the account.Melba intended to get new eyeglasses, but was too busy during the holiday season. Is Melba required to forfeit the balance in her flexible spending account? #23. In 2011, Montgomery County experienced a budget surplus. The County is considering using a po rtion of the surplus to rebate part of the real estate taxes paid by county real estate owners. What would be the income tax consequences to the real estate owners of receiving the rebate in 2012? #25. Molly is a cash basis taxpayer. In 2011, she earned only $6,500, which was less than the standard deduction and personal exemption.In January 2012, Molly’s employer determined that he had miscalculated her December 2011 bonus and that she should have received an additional $1,000 of compensation in 2011. The employer paid Molly the $1,000 in 2012. If Molly had received the $1,000 in 2011, it would not have resulted in any tax liability because her gross income would still have been less than her standard deduction and personal exemption. In 2012, Molly had over $30,000 in taxable income. Does the tax benefit rule apply to Molly’s situation? Explain. #28. Ed, an employee of the Natural Color Company, suffered from a rare disease that was very expensive to treat.The local media ran several stories about Ed's problems, and the family received more than $10,000 in gifts from individuals to help pay the medical bills. Ed’s employer provided hospital and medical insurance for its employees, but the policy did not cover Ed’s illness. When it became apparent that Ed could not pay all of his medical expenses, the hospital canceled the $25,000 Ed owed at the time of his death. After Ed’s death, his former employer paid Ed’s widow $12,000 in â€Å"her time of need. † Ed’s widow also collected $50,000 on a group term life insurance policy paid for by Ed’s employer. What are Ed’s and his wife’s gross income? 31. What is the taxpayer’s gross income in each of the following situations? a)Darrin received a salary of $50,000 in 2011 from his employer, Green Construction Associates, Inc. In July 2011, Green gave each employee $2,500 as a bonus for exceeding the monthly sales goals. b)Megan receive d $10,000 from her employer to help her pay the college expenses of her daughter. c)Blake received $15,000 from his deceased wife’s employer in â€Å"recognition of her 30 years of faithful service to the company. † d)Clint collected $50,000 as the beneficiary of a group term life insurance policy for which his deceased wife’s employer had paid the premiums. 33. Ray and Carin are partners in an accounting firm. The partners have entered into an arm’s length agreement requiring Ray to purchase Carin’s partnership interest from Carin’s estate if she dies before Ray. The price is set at 120% of the book value of Carin’s partnership interest at the time of her death. Ray purchased an insurance policy on Carin’s life to fund this agreement. After Ray had paid $45,000 in premiums, Carin was killed in an automobile accident, and Ray collected $800,000 of life insurance proceeds. Ray used the life insurance proceeds to purchase Carinâ €™s partnership interest. )What amount should Ray include in his gross income from receiving the life insurance proceeds? b)The insurance company paid Ray $16,000 interest on the life insurance proceeds during the period Carin’s estate was in administration. During this period, Ray had left the insurance proceeds with the insurance company. Is this interest taxable? c)When Ray paid $800,000 for Carin’s partnership interest, priced as specified in the agreement, the fair market value of Carin’s interest was $1 million. How much should Ray include in his gross income from this bargain purchase? #36.Leigh sued an overzealous bill collector and received the following settlement: Damage to her automobile the collector attempted to repossess$ 3,300 Physical damage to her arm caused by the collector 15,000 Loss of income while her arm was healing 6,000 Punitive damages 80,000 a)What effect does the settlement have on Leigh’s gross income? b)Assume Leigh also collected $25,000 of damages for slander to her personal reputation caused by the bill collector misrepresenting the facts to Leigh’s employer and other creditors. Is this $25,000 included in Leigh’s gross income? #39.The UVW Union and HON Corporation are negotiating contract terms. Assume the union members are in the 28% marginal tax bracket and all benefits are provided on a nondiscriminatory basis. Write a letter to the UVW Union members explaining the tax consequences of the options discussed below. The union’s address is 905 Spruce Street, Washington, DC 20227. a)The company would impose a $100 deductible on medical insurance benefits. Most employees incur more than $100 each year in medical expenses. b)Employees would get an additional paid holiday with the same annual income (the same pay but less work). )An employee who did not need health insurance (because the employer’s spouse works and receives family coverage) would be allowed to receive the cash value of the coverage. #52. Tonya, who lives in Virginia, inherited a $10,000 State of Virginia bond in 2011. Her marginal Federal tax rate is 35%, and her marginal state tax rate is 5%. The Virginia bond pays 4% interest, which is not subject to Virginia income tax. She can purchase a corporate bond of comparable risk that will yield 6% or a U. S. government bond that pays 5. 6% interest.Tonya does not itemize her deductions. Which investment will provide the greatest after-tax yield? Chapter 6 Homework #7 Nanette is a third-grade teacher. Potential deductions are charitable contributions of $520, personal property taxes on her car of $225, and various supplies purchased for use in her classroom of $225 (none reimbursed by her school). How will these items affect Nanette’s income tax return? #11 Mary Kate owns a building that she leases to an individual who operates a grocery store. Rent income is $10,000 and rental expenses are $6,000.On what Form 1040 schedule or sch edules are the income and expenses reported? #20 Gordon anticipates that being positively perceived by the individual who is elected mayor will be beneficial for his business. Therefore, he contributes to the campaigns of both the Democratic and the Republican candidates. The Republican candidate is elected mayor. Can Gordon deduct any of the political contributions he made? #25 Are there any circumstances under which taxpayers can rent their personal residence and not be required to report the rent income received?Does this have an effect on the deductions allowed? #37 This has not been a good year for Betsy. During the year, she had losses from the following sales: Personal use sailboat$ 6,000 Personal residence$30,000 Rental house$12,000 Orange, Inc. stock$ 4,000 City of James bonds$ 2,000 a)What is the amount of Betsy’s deductible losses b) Classify the deductible losses as deductions for or from AGI #45 Vermillion, Inc. , a publicly held corporation (not a TARP recipient ), pays the following salaries to its executives: Retirement Plan SalaryBonus ContributionCEO$2,000,000$100,000 $80,000 Executive vice president 1,800,000 90,000 72,000 Treasurer 1,600,000 -0- 64,000 Marketing vice president 1,500,000 75,000 60,000 Operations vice president 1,400,000 70,000 56,000 Distribution vice president 1,200,000 60,000 48,000 Research vice president 1,100,000 -0- 44,000 Controller 800,000 -0- 32,000 Vermillion normally does not pay bonuses, but after reviewing the results of operations for the year, the board of directors decided to pay a 5% bonus to selected executives.What is the amount of these payments hat =Vermillion may deduct? #47 Terry traveled to a neighboring state to investigate the purchase of two hardware stores. His expenses included travel, legal, accounting, and miscellaneous expenses. The total was $52,000. He incurred the expenses in June and July 2011. Under the following circumstances, what can Terry deduct in 2011? a)Terry was in the hardw are store business and did not acquire the two hardware stores. b)Terry was in the hardware store business and acquired the two hardware stores and began operating them on October 1, 2011. )Terry did not acquire the two hardware stores and was not in the hardware store business. d)Terry acquired the two hardware stores, but was not in the hardware store business when he acquired them. Operations began on October 1, 2011. #58 The Robin Corporation is owned as follows: Isabelle26% Peter, Isabelle’s husband19% Sonya, Isabelle’s mother15% Reggie, Isabelle’s father25% Quinn, an unrelated party15% Robin is on the accrual basis, and Isabelle and Peter are on the cash basis. Isabelle and Peter each loaned the Robin Corporation $40,000 out of their separate funds.On December 31, 2011, Robin accrued interest at 7% on both loans. The interest was paid on February 4, 2012. What is the tax treatment of this interest expense/income to Isabelle, Peter, and Robin? #59 For each of the following independent transactions, calculate the recognized gain or loss to the seller and the adjusted basis to the buyer. a)Bonnie sells Parchment, Inc. stock (adjusted basis $17,000) to Phillip, her brother, for its fair market value of $12,000 b)Amos sells land (adjusted basis $85,000) to his nephew, Boyd, for its fair market value of $70,000. c)Susan sells a tax-exempt bond (adjusted basis $20,000) to her holly owned corporation for its fair market value of $19,000 d)Ron sells a business truck (adjusted basis $20,000) that he uses in his sole proprietorship to his cousin, Agnes, for its fair market value of $18,500. e)Martha sells her partnership interest (adjusted basis $175,000) in Pearl Partnership to her adult daughter, Kim, for $220,000. #61 Lee incurred the following expenses in the current tax year. Indicate, in the spaces provided, whether each expenditure is deductible for AGI, from AGI, or not deductible. DeductibleNot Expenses Item For AGI From AGI Deductible a) Lee’s personal medical expenses. ______ ______________ b) Lee’s dependent daughter’s medical expenses _______ ______________ c) Real estate taxes on Lee’s rental property _______ ______________ d) Real estate taxes on Lee’s personal residence _______ ______________ e) Real estate taxes on daughter’s personal residence _______ ______________ f) Lee’s state income taxes _______ ______________ g) Interest on Lee’s rental property mortgage _______ ______________ h) Interest on Lee’s personal residence mortgage _______ ______________ i) Interest on daughter’s personal residence mortgage _______ ______________ j) Interest on Lee’s business loans. _______ ______________ k) Lee’s charitable contributions. ______ ______________ l) Depreciation on Lee’s rental property _______ ______________ m) Depreciation on auto used in Lee’s business _______ ______________ n) Depreciation on Lee’s personal use auto _______ ______________ o) Depreciation on daughter’s personal use auto _______ ______________ Chapter 7 Homework: student’s name #7Many years ago, Jack purchased 400 shares of Canary stock. During the current year, the stock became worthless. It was determined that the company â€Å"went under† because several corporate officers embezzled a large amount of company funds. Identify the relevant tax issues for Jack. #22Green Corporation made extensive modifications to a portion of a building so that it could be used to conduct product research. Discuss whether the modification costs would qualify as research and experimental expenditures. #29Monty loaned his friend Ned $20,000 three years ago.Ned signed a note and made payments on the loan. Last year, when the remaining balance was $11,000, Ned filed for bankruptcy and notified Monty that he would be unable to pay the balance on the loan. Monty treated the $11,000 as a nonbusiness bad debt. Last y ear Monty had no capital gains and taxable income of $12,000. During the current year, Ned paid Monty $5,000 in satisfaction of the debt. Determine Monty’s tax treatment for the $5,000 received in the current year. #32Mary, a single taxpayer, purchased 10,000 shares of  §1244 stock several years ago at a cost of $20 per share. In November of the current year, Mary received an offer to sell the stock for $12 per share.She has the option of either selling all of the stock now or selling half of the stock now and half of the stock in January of next year. Mary will receive a salary of $80,000 for the current year and $90,000 next year. Mary will have long-term capital gains of $8,000 for the current year and $10,000 next year. If Mary’s goal is to minimize her AGI for the two years, determine whether she should sell all of her stock this year or half of her stock this year and half next year. #35Heather owns a two-story building. The building is used 60% for business us e and 40% for personal use. During 2011, a fire caused major damage to the building and its contents. Heather purchased the building for $800,000 and has taken depreciation of $150,000 on the business portion.At the time of the fire, the building had a fair market value of $900,000. Immediately after the fire, the fair market value was $200,000. The insurance recovery on the building was $600,000. The contents of the building were insured for any loss at fair market value. The business assets had an adjusted basis of $220,000 and a fair market value of $175,000. These assets were totally destroyed. The personal use assets had an adjusted basis of $50,000 and a fair market value of $65,000. These assets were also totally destroyed. If Heather’s AGI is $100,000 before considering the effects of the fire, determine her itemized deduction as a result of the fire. Also determine Heather’s AGI.

Employment Law and HRM Strategy Essay

Employment laws play a critical role in human resources management strategies and in an organization operation. Employee laws are design to protect the employees by the Equal Employment Opportunity Commission (EEOC). The Equal Employment Opportunity Commission (EEOC) â€Å" federal enforcement agency enacted to ensure that employers follow and abide by rules set forth in the Civil Rights Acts of 1964†(Web Finance, 2012). However, the act insisted of â€Å"people should be given the same opportunities and equal changes to obtain employment regardless of their color, race, gender, national origin, or religion† (Stewart & Brown, 2012, pg. 0). After researching the employment laws of Georgia by visiting ga. gov and after inserting â€Å"employment laws,† the research will give a descriptively analysis of a description of a scenario that will correspond with the employment law provide. Next the analysis will describes a recommended plan to manage the HRM situation within the confines of the law. Third, the approach will be justified by the scenario to HR management. Fourth, the analysis will describe a competitive advantage may be gain by ensuring HRM practices meet the necessary employment laws. Final, a speculation will be made with an assumption of the situation was not handled in accordance with the appropriate employment laws. ? Description of the scenario that corresponds with employment law: The scenario that was beneficial compliance with the Georgia Employment Law is â€Å"disciplinary action training for supervisors of diverse employers. † The current state that analysis was research of the state of Georgia and the informative information that was providing from www. ga. gov.  Georgia’s employment laws and the HRM strategies are in compliance with the state’s regulations. However, Georgia is considering as an at-will provision. Meaning which the employers have the right to â€Å"freely discipline or discharge employees provided that the adverse employment action is not motivated by any discriminatory intent or administered in a discriminatory manner†(Morris & Manning & Martin, 2012). When an employer is actively training for supervisors of diverse employers the same Equal Employment Opportunity (EEOC) guidelines are applied throughout the training. Employers have to determine when terminating or have to discipline an employee to comply within the state’s laws by not violating the federally protection classes that is consist of age, race, national origin, religion, sex, or other status. If these actions are violating the individual(s) have the right to suit the organization. However, just last month the Equal Employment Opportunity (EEOC) requested that all employers review their anti-harassment and anti-discrimination policies. Reason being, the† Equal Employment Opportunity Commission (EEOC) issued some serious concerns to the employers in an afforded to reiterate its commitment to justice from vulnerable individuals† (Flahardy, 2012). The reason for the request for the Title VI and the ADA applicants was concerns from a previous case that was review in the courts. The 6th Circuit rules that counseling recommendation violated the ADA† (Byrne, 2012). The action suit was proceed after an employee by the named of Emily Kroll’s suited White Lake Ambulance, for counseling constitutes a â€Å"medical examination,† under the Americans with Disabilities Act (ADA). Emily Kroll was employed with the emergency medical technician at the White Lake Ambulance Authority (WLAA), in which Whitehall, Mich. , in 2003 (Byrne, 2012). However, her supervisors initially considered her to be good employee until, a personal affair occurred when her marriage with a coworker failed. Krolly’s supervisor concerns grown after; Krolly and a colleague proceed into an argument and Krolly fail to administer oxygen to a patient. Krolly’s supervisors asked her would she attended counseling sessions whereas, Krolly’s supervisors claimed that they did not specific an exact theory. Emily Krolly refused the counseling and proceeds to resign from her position. Thereafter, Krolly proceeded to file suite with White Lake Ambulance (WLAA), claiming that â€Å"her supervisors† request that she obtained counseling violated under the act â€Å"Americans with Disabilities Act (ADA) (Byrne, 2012). Description of a recommendation plan that concerns HRM situation: Human Resources Management (HRM) is a critical part of an operational organization. Human Resources Management (HRM) is an organizational fundamental that deals with issues related to people such as: hiring, termination, performance organization development, training, benefits, and ompensations. However, when proceeding to make recommendations; although process has to be plan out that will incorporate certain situations and thoughts for future objectives and goals that need to be obtained within the confining of the law. However, in the case analysis, the first recommendation should have been Krolly’s supervisor should have directed her to the Human Resource Division when Krolly’s supervisor became aware of Krolly’s workplace behavior begin be problematic following an affair of a coworker. After this incident, another recommendation would be extra training courses such as: extra training courses related to the current incident, employers, and employees relationship, patients awareness. Included within the extra training courses, the Human Resources Division have to comply with the State or Federal laws and compliance with Title VII, of 1964 civil right Act. Also included in the training, the Human Resources Division should review employee’s handbook with the entire staff. Justification of the HR management’s scenario: The approach of justifying the Human Resource Division’s scenario, request for the entire staff to proceed to an important meeting. Within the meeting, the Human Resource Manager will take the approach of outlining the key elements of the importance for the meeting. The HR manager will review the current laws of Title VII, of 1964 and how it coheres with the organization’s policies and procedures. The HR manager will address to the managers and employees that the organizations have to stay within comply of the rules and regulations of the organization. The HR manager will have to address related important information that would pertain from the previous incident. The HR manager also has to address to each individual, if questions or concerns developed throughout the training; the manager will suggest to the employees, to address any concerns or questions that may develop throughout the training. Final, the HR manager will be addressed to the staff, at the end of the training session; an agreement document will have to be sign, stated that all individual understood the reason for the extra training course. Description of a competitive advantage of ensuring HRM practices: A competitive advantage of ensuring HRM practices that meet the necessary employment laws would depend on how efficiently the HRM division within the organization? The competitive advantage of ensuring HRM practices is whoever, is in charge of the HRM division is well train in order; for the right qualified person(s) to relate accurate information to the employees. An experience HRM manager(s) will have an inspiring attitude to encourage other people. Speculation will be made with the assumption of the situation according to the law: The speculation according to the scenario and complying with the law; if the writer were Emily Krolly’s supervisor or manager whereas, she would have made the decision to have a sit down with Emily and discussion the reasons she did not attended to the patients care? In comply with the law; the writer would acknowledge the guidelines of the laws and the expectations of the organization in taking care of patient’s well-being. The other incident that occur, the writer would direct Emily to the HR managers and let he or she handle the situation. In conclusion, the analysis address the scenario of Emily Kroll’s suite was complying with the Georgia’s law and with Equal Employment Opportunity Commission (EEOC) requirements. The analysis describes recommendations that manage the HRM situation. Final, the analysis identifies a competitive advantage aspect of ensuring HRM practices meet the necessary employment laws.

Contributions Of Max Webers Bureaucracy To Public Administration

Contributions Of Max Webers Bureaucracy To Public Administration Introduction This assignment is a discussion on the topic of bureaucracy as described by Max Weber. The discussion looks at the theory in general and its effects in public administration in terms of advantages and disadvantages. It will be argued in the discussion that the approach is characterized by hierarchical distribution of power and authority in both public and private sector organizations.Advertising We will write a custom essay sample on Contributions Of Max Webers Bureaucracy To Public Administration specifically for you for only $16.05 $11/page Learn More The major advantage is that it ensures that jobs are done only by those employees who are qualified to do them; that is, the employees are selected purely on merit. Its major short coming in public administration is that it is too rigid especially when it comes to making decisions. This delays the delivery of services as well as the efficiency and effectiveness of public organizations. The Bureau cratic Approach This theoretical approach was formed by Max Weber in 1947.The approach conceptualizes organizations as being guided by hierarchical chains of command, in which decisions are made based on the top down approach. Those who are at the top management positions are responsible for making the decisions while their juniors are responsible for the execution of those decisions. In the hierarchy, each position is composed of specific roles and responsibilities as well as some amount of authority to make decisions or to command other workforce down the hierarchy (Rainey, 2009). The approach conceptualizes organizations as being characterized by division of labor and specialization. Each position in the hierarchy is held by specialized individuals or bureaucrats who have acquired education and training on that particular position. The specializations are accompanied by some specific authorities depending on the position in the hierarchy (Shafritz, 2011). The approach views organ izations as being guided by formal regulations and rules which are formed and communicated well within the organization (Fry, 2008). There are the rules of conduct in the work place which govern things like working hours, holidays, offs, the language to be used, communication protocols within the organization based on the hierarchy, and the communication channel regarding assignments for specific positions in the hierarchy.Advertising Looking for essay on public administration? Let's see if we can help you! Get your first paper with 15% OFF Learn More These rules and regulations govern the procedures and the processes of the organization so as to give it an identity as well as stability and make it possible to predict the output of the organization because everything is planned in advance and followed to the letter without failure or compromise (Fry, 2008). The approach views organizations as being characterized or guided by rationality. Employees are selecte d not on the basis of friendship but on merit and their qualifications. The approach does not encourage the mixing of friendship or family issues with organizational business. All employees are therefore selected in a transparent and competitive process which is free from any bias. The same applies to employee remunerations. Each and every employee is remunerated as per his or her position, qualifications, and rank in the organization, meaning that those who are at the top get higher remunerations than those who are at the bottom in the hierarchy. In terms of responsibilities, those at the bottom are more involved with organizational activities while those at the top are mostly concerned with policy issues and public relations activities and are less involved in the daily running of the organizations (Hamilton, 1991). The approach recognizes positions in the hierarchy by their designations but not by the individuals who hold them. This is to say that there is no personification of r anks within the organization which ensures that authority is respected and reduces subjectivity as it increases objectivity in organizational undertakings. This idea of addressing positions by their designations in the hierarchy also ensures that there is no conflict of interest or unnecessary arguments or exchanges between various officials in the chain of command, which in turn increases efficiency in the organizational business (Hamilton, 1991). Advantages of approach In Public Administration Bureaucratic theory is characterized by clearly defined rules and procedures in the work place. These rules make work easier for the employees because there is no ambiguity and therefore each and every employee is able to focus on his or her duties and responsibilities on the required time.Advertising We will write a custom essay sample on Contributions Of Max Webers Bureaucracy To Public Administration specifically for you for only $16.05 $11/page Learn More The cl ear chain of command also ensures that there is good communication because every employee knows where to receive commands from; which reduces conflict of interest between various levels in the organizational structure (Hamilton, 1991). The recruitment of employee is also based on merit and professional qualifications which ensure that the correct people are employed for the correct jobs. This ensures that there is efficiency and high quality production in the organizations or businesses. The separation of employees’ personal issues and those of organizations makes employees focus solely on their duties and responsibilities (Naidu, 2005). Disadvantages of bureaucratic approach in public administration The theory has however been described by critics as being too rigid. It has also been accused of losing rationality especially in the issue of decision making, which its critics argue that it takes a lot of time before the bureaucrats in the chain of command procure a decision, w hich in turn compromises the efficiency and effectiveness of the organization. Other critics argue that the approach tends to build empires within organizations which discourage creativity and innovations of junior employees thereby hindering organizational progress and growth (Hamilton, 1991). Bibliography Fry, Brian. 2008. Mastering public administration: from Max Weber to Dwight Waldo. (2nd ed.). New York, NY: CQ Press. Hamilton, Peter. 1991. Max Weber: critical assessments 1, Volume 1; Volume 3; Critical Assessments of Leading Sociologists Series. New York, NY: Routledge. Naidu, S.P. 2005. Public Administration: Concepts and Theories. Andhra Pradesh.: New Age International.Advertising Looking for essay on public administration? Let's see if we can help you! Get your first paper with 15% OFF Learn More Rainey, Hal. 2009. Understanding and Managing Public Organizations; Essential Texts for Nonprofit and Public Leadership and Management. (4th ed.). Hoboken, NJ: John Wiley and Sons. Shafritz, Jay. 2011. Classics of Public Administration. (7th ed.). New York, NY: Wadsworth Pub Co.

When to Use a Singular or Plural Verb in Spanish

When to Use a Singular or Plural Verb in Spanish Spanish has several situations in which it may not be obvious whether a singular or plural verb should be used. These are some of the most common such cases. Collective Nouns Collective nouns - ostensibly singular nouns that refer to a group of individual entities - can be used with either a singular or plural verb for reasons that arent always clear. If the collective noun is immediately followed by a verb, a singular verb is used: La muchedumbre piensa que mis discursos no son suficientemente interesantes. (The crowd thinks my speeches arent sufficiently interesting.) But when the collective noun is followed by de, it can be used with either a singular or plural verb. Both of these sentences are acceptable, although some language purists may prefer one construction over another: La mitad de habitantes de nuestra ciudad tiene por lo menos un pariente con un problema de beber. La mitad de habitantes de nuestra ciudad tienen por lo menos un pariente con un problema de beber. (Half of residents of our city have at least one relative with a drinking problem.)   Ninguno By itself, ninguno (none) takes a singular verb: Ninguno funciona bien. (None function well.) Ninguno era fumador, pero cinco fueron hipertensos. (None were smokers, but five were hypertensive.) When followed by de and a plural noun, ninguno can take either a singular or a plural verb: Ninguno de nosotros son libres si uno de nosotros es encadenado. Ninguno de nosotros es libre si uno de nosotros es encadenado. (None of us are free if one of us is in chains.) Although some grammarians may prefer the singular form or make a distinction in the meanings of the two sentences, in practice there doesnt appear to be any appreciable difference (just as the translation of none of us is free in the translation might have been used with little if any difference in meaning). Nada and Nadie Nada and nadie, when used as subject pronouns, take singular verbs: Nadie puede alegrarse de la muerte de un ser humano. (Nobody can rejoice in the death of a human being.) Nada es lo que parece. (Nothing is what it seems.) Ni and Ni The correlative conjunctions ni ... ni (neither ... nor) is used with a plural verb even if both of the subjects are singular. This is different from the corresponding English usage. Ni tà º ni yo fuimos el primero. (Neither you nor I was the first.) Ni el oso ni ningà ºn otro animal podà ­an dormir. (Neither the bear nor any other animal could sleep.) Ni à ©l ni ella estaban en casa ayer. (Neither he nor she was at home yesterday.) Singular Nouns Joined by O  (Or) When two singular nouns are joined by O, you usually can use a singular or plural verb. Thus both of these sentences are grammatically acceptable: Si una ciudad tiene un là ­der, à ©l o ella son conocidos como ejecutivo municipal. Si una cidudad tiene un là ­der, à ©l o ella es conocido como alcalde. (If a city has a leader, he or she is known as the mayor.) However, the singular verb is required if by or you mean only one possibility and not both: Pablo o Miguel ser el ganador. (Pablo or Miguel will be the winner.)

Trusts and Equity Essay Example | Topics and Well Written Essays - 2000 words - 1

Trusts and Equity - Essay Example seems not entirely wrong, to say that lawyers and legal theorists tend to deal with the first option, a rule-bound jurisprudence of equity and literary practitioners with the second, a less formal, more allusive supplementary notion of equity. But the question as to whether equity does or does not â€Å"belong† to the law is not just an institutional one. The answer also depends on whether equity is associated with something general, such as a universal rational order of justice, or something particular, such as the judicial discretion to interpret the law according to rules and precedents that can change over time. Similarly, it depends on whether the law is associated with something general, such as the predictability and security of rules, or something particular, such as the alterability and flexibility of rules and precedents over time. Thus, what is general about equity is its concern with what is universal. Conversely, what is general about the law is its concern with w hat is predictable; what is particular, its concern with what is posited. Different conflicts between the general and the particular may emerge, therefore, depending on whether equity is or is not considered part of the law. If it is part of the law, then the security, validity, and accessibility of rules may conflict with the potential unpredictability, arbitrariness, and privacy of judicial discretion. If not, then different aspects of judicial discretion, such as a judge’s â€Å"genius† or â€Å"paternalism, † may conflict with non-judicial forms of discretion, such as the readiness of individual conscience to ascribe or accept guilt. (Polloczek, 1999, p. 9) Though since the Judicature Act came into force in 1875 the rules of Common Law and Equity are recognised and administered in the same court, yet they still remain distinct bodies of law, governed largely by different principles. Like the Common Law, the rules of Equity are judicial law, i.e. to find them we must look in the first

Business communication Essay Example | Topics and Well Written Essays - 2250 words - 1

Business communication - Essay Example The primary motive of this venture is to increase the customer trust and erase the fear from the passengers. This report has also evaluated a press release to convey the current activities to their stakeholders. Malaysian airline is the major airline operator of Malaysia whose primary hub is Kuala Lumpur International Airport (Strydom, 2005). This airlines company was established in the year of 1937 with twin engine and 8-seater aircrafts. Throughout the years, the airline has grown widely to fulfil the demand of consumers from all over the world (Malaysia Airlines, 2012). During the year of 2014, the company has experienced two major crashes which have degraded the global reputation and its financial condition (The New York Times, 2014). The organization therefore needs to put in strong efforts to design a strategic plan which will help them to rebuild their global reputation and financial position. This paper will carry out a situational analysis in order to evaluate the internal and external business environment of Malaysian Airline and to assess their capabilities, resources and customers. The SWOT analysis of Malaysian Airline System will help in understanding the external opportunities and threats as well as the internal strength and weaknesses of the organization. This analysis will provide further assistance to the organization to evaluate new market strategies (Piercy and Giles, 1989). The airline has faced a financial loss of around $170 million in the year of 2012 and 2013. This reduction in profit margin of the organization has adversely affected the sustainability of the organization. In the year of 2014, the Malaysian Airlines has faced two major mishaps such as the shot down of their MH17 aircraft and disappearance of the MH370 aircraft. These disasters have decreased the reputation of this airline in the global market (CAPA Centre for aviation, 2015). Political environment of various regions has a great