...and Leo a salary of $50,000 each (assuming a $50,000 salary for each is reasonable). A preferential tax rate will apply to the dividend income of both Bob and Leo. If Penguin had paid Bob and Leo a salary of $50,000 each, Bob would have paid less federal income tax on his salary than Leo would have paid on his salary. None of the above Instructor Explanation: See Chapter 2. To the extent Bob's dividend income would otherwise be taxed at 105 and 15%, the preferential rate on his dividend is 0%. Thus, Bob will not pay tax on some of his dividend income, and to that extent not all $100,000 is subject to double taxation. Points Received: 2 of 2 Comments: Question 2. Question : (TCO 2) Sage Inc., a closely held corporation that is not a PSC, has a $110,000 passive loss, $90,000 of active income, and $25,000 of portfolio income during the year. How much of the passive loss can Sage deduct in the current year? Student Answer: $0 $25,000 $90,000 $110,000 None of the above Instructor Explanation: See Chapter 2. As a closely held corporation, Sage may offset $90,000 of the $110,000 passive loss against the $90,000 of active income but may not offset the remaining $20,000 against portfolio income. Points Received: 2 of 2 Comments:...
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...I .,:,:".. Chapter 3 Applying Moral Philosophies to Business Ethics 53 hica1 Di1emma* Applying Moral .Philosophies One of the problems Lael Matthews has had to deal with in trying to climb the corporate ladder is the glass ceiling issue for minorities and women. In her current position, she must decide which of three managers to promote. Her superior has informed her that making the wrong decision would not be good, either internally or externally. These are the candidates: Liz (African-American, 34, divorced, one child) graduated in the lower half of her college class (Northwest State). She has been with the company for four years and in the industry for eight years, with mediocre performance ratings but a high energy level. She has had some difficulties in managing her staff. Her child has had medical problems, and so higher pay would be helpful. If promoted, Liz would be the first Mrican-American female manager at this level. Lael has known IJz only a short time, but they seem to have hit it off. In fact, Lael once baby-sat IJz's daughter, Janeen, in an emergency. The downside to promoting Liz. though. might be a perception Lael is playing favorites. Roy (white, 57, married, three children) graduated from a private university in the top half of his class. Roy has been with the company for twenty years and in the industry for thirty. He has always been a steady performer, with mostly average ratings. The reason Roy has been passed over before was his refusal to relocate...
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...Final Report Ahnaíssa Christiaans Esmay Zoontjes Jost Pannhausen Thomas Kodden Magdalena Sztych - de Vries Saxion University of Applied Sciences Enschede, The Netherlands 18 December 2015 Preface This assignment is written by four first year students of the IBMS course at Saxion Enschede. This final assignment will cover the overall recommendations and evaluation for the export plan of Albert Heijn supermarket stores to Austria. For this assessment we have overviewed the internal analysis and external analysis, the external analysis being the macro environment and meso environment. There was also the SWOT analysis with the confrontation-matrix. This all has been used to conclude the entry strategy and introduction plan. Ahnaíssa Christiaans, Esmay Zoontjes, Jost Pannhausen & Thomas Kodden December, 2015 Table of Contents Preface 1 Executive Summary 3 Introduction 5 1. Internal Research 6 1) Markets 6 2) Strengths & Weaknesses 6 2. External Research 7 1) Macro Environment 7 2) Filtering Process-1 9 3) Meso Environment 9 4) Filtering Process-2 11 5) Opportunities & Threats 11 3. SWOT, Export strategy & Introduction plan 11 1) SWOT Analysis & Confrontation Matrix 11 2)...
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...Rean May Galang PARTS OF THE PAPER | SUMMARY OF FINDINGS | ACTIONS TAKEN | PREFERENCE PAGE NUMBER | PANELIST/S | STATUS/REMARKS | | | | OLD | REVISED | | | Research title | * The research title is lacking. | * Put the specific establishment of the business. | | | Sir Kenneth Albert Anino | | Table of Contents | * Sum up the necessary subjects of the table of contents. | * Remove the sampling procedure from the Table of contents. | ii | ii | Sir Kenneth Albert Anino | | | | | | | | | PARTS OF THE PAPER | SUMMARY OF FINDINGS | ACTIONS TAKEN | PREFERENCE PAGE NUMBER | PANELIST/S | STATUS/REMARKS | | | | OLD | REVISED | | | List of FiguresList of Table List of Appendices | * Proper alignment of the content. | * Revised the proper alignment. | ivvvi | ivvvi | Ma’am Estherbelle Vinson | | Chapter I | | | | | | | Introduction | * Present facts/figures about the demand for chicken meat. | * Specified chicken industry performance and consumption is presented. | 1 | 1 | Ma’am Rean May GalangMa’am Josefa Carbon | | Background of the Study | * Cite the references. | * Indicate the references. | 1 | 1 | Sir Kenneth Albert AninoMa’am Estherbelle Vinson | | Objectives of the Study | * Present clearly the objectives. | * Well-ordered objectives are presented. | 3 | 3 | | | PARTS OF THE PAPER | SUMMARY OF FINDINGS | ACTIONS TAKEN | PREFERENCE PAGE NUMBER | PANELIST/S | STATUS/REMARKS | | | | OLD...
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...CHAPTER TWO: A Child’s World: How we discover it. Questions to consider: 1. How are developmental theories influenced by the time in history and the society in which they develop? 2. Which developmental theories are most compatible with your intuitions about development? Two Controversial Issues 1. Are children active or passive in their development? The Organismic (active) view suggests development is internally initiated and occurs in a sequence of qualitatively different stages. It views development as bi-directional. The Mechanistic (passive) view suggests development is a passive predictable response to stimuli. 2. Is development continuous or does it occur in stages? Continuity or Discontinuity. The organismic approach emphasizes qualitative changes (discontinuous), while the mechanistic approach emphasizes quantitative changes (continuous). What is a theory? Definitions: A theory is a systematic formulation of principles explaining behaviour. It is a coherent set of logically related concepts that seeks to organize, describe, explain and predict data (p.22). Five broad theoretical perspectives: (p. 24/25) 1. Psychoanalytic 2. Learning 3. Cognitive 4. Contextual 5. Evolutionary/Sociobiological 1. Psychoanalytic theory The psychoanalytic perspective views development as shaped by unconscious forces that motivate human behaviour. Freud’s psychosexual theory (p.23-25) Freud believed that people are born with biological...
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...Counseling, Biblical or non-Biblical, in today’s society comes in many different forms and through many different people. Counseling could come formally through a pastor or a psychologist or informally through a friend, family member, or co-worker. When a person is deciding who to turn to for counseling for any type of situation in their life, one question they may ask is “Who is qualified to be a Biblical counselor?” This paper will attempt to answer this question and show the Biblical qualifications of a Biblical counselor. Required Qualifications Romans 15:14 says, “And I myself also am persuaded of you my brethren, that ye also are full of goodness, filled with all knowledge, able also to admonish one another.” In this verse, Paul clearly indicates three distinct characteristics that an individual must possess to be a Biblical counselor. The first qualification that Paul indicates as a must for individuals to have is salvation. Paul shows us this with his use of ‘brethren,’ which means brother , in this verse. Paul uses brethren to signify that the people he was writing to in Rome were his brothers. These people were not physically his brothers, but they were saved so they were Paul’s brothers in Christ. The second qualification that Paul indicates in Romans 15:14 as a must for individuals to have is ‘full of goodness.’ Writers in the New Testament use three different Greek words for goodness. The word that Paul uses is this verse means moral goodness, upright, or virtuous...
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...Customer Satisfaction and Customer Loyalty among Grocery Shoppers a research done in The Netherlands [pic] ERASMUS UNIVERSITY ROTTERDAM Faculty of Economic Science Author: Stephan (S.A.) de Jong Supervisor: Drs. Jordana Liberali Exam number: 311458 E-mail address: 311458sj@student.eur.nl / s.a.jong@hotmail.com Course : Economics and Business Economics (Marketing) Thesis: Master thesis Date: August 11, 2011 Preface This master thesis is considered as the final exam before graduating in a Master of Economic Science. With this last piece of work I will complete my study Economics and Business Economics, specialized in Marketing at the Economic Faculty at the Erasmus University of Rotterdam. The topic of this thesis is customer satisfaction and customer loyalty among grocery shoppers in the Netherlands. The focus of this research will be on the region ‘Het Westland’, a district in the southwest of the Netherlands. The purpose of this research is to investigate the relationship between customer satisfaction and customer loyalty and the main drivers of those two. The research took me about seven months and it was very interesting to see the different aspects of doing a research like this. I wish to pay special thanks to Drs. Jordana Liberali, my supervisor at the Erasmus University of Rotterdam, for advising, supporting and providing me with useful information but also criticism...
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...Chapter 8 Rational-Emotive-Behavior Therapy and Cognitive-Behavior Therapy CHAPTER OVERVIEW Rational-Emotive-Behavior Therapy (REBT), developed by Albert Ellis, is a therapy that consciously uses cognitive, emotive, and behavioral techniques to help clients. REBT theorists stress that human beings have choices. The control of ideas, attitudes, feelings, and actions is specific to the person who arranges a life according to personal dictates. Having little control over what happens or what actually exists, people do have choices and control over how they view the world and how they react to difficulties. CHAPTER OBJECTIVES After completing this chapter, the student will be able to: 1. Identify the philosophical assumptions associated with rational-emotive behavior therapy and cognitive-behavior therapy. 2. Explain the nature of people according to rational-emotive-behavior therapy. 3. Discuss rational and irrational thoughts and the three areas in which people hold irrational beliefs. 4. Describe the REBT process of teaching people to think and behave in more personally satisfying ways. 5. Summarize the "A, B, C, D, and E," approach to counseling. 6. Compare and contrast REBT with other theories. Evaluate the limitations and contributions of the REBT approach to counseling. CHAPTER SUMMARY Rational-Emotive-Behavior Therapy (REBT) has emerged from what Albert Ellis considered a limited rational-persuasive...
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...Lopez, & Pedrotti, 2011). Optimism is an important part of creating this balance. Martin Seligman stated in his learned optimism theory that optimists use adaptive methods to help them through adversities and daily events and stressors (Snyder, Lopez, & Pedrotti, 2011). This project will seek to promote learned optimism through conducting a mini-experiment of Albert Ellis’ ABCDE model. I. Project Objective The purpose of the project is to examine if there is a difference in reaction time between morning and evening, between genders, and ages. II. Method The Red Light – Green Light Reaction Time Test (The Online Reaction Time Test, 2002) will be used to record the various reaction times of participants. 1. Activating Events / Adversities: Record events as they occur which will be interpreted by habitual thinking style. 2. Belief (Irrational): Record beliefs which will be based on interpretations of habitual thinking style in response to the event. 3. Consequences: Record the results of what the beliefs motivate on resulting actions or mindset and the emotional and behavioral consequences. 4. Disputation: Challenge beliefs and change consequences by promoting optimistic thoughts as opposed to any negative habitual thinking by analyzing the evidence that the negative beliefs are incorrect; look for alternative ways to look at the problem; determine the implications and impact on goals or life in general or in the long run; and question the usefulness...
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...552. CHAPTER 5GROSS INCOME: EXCLUSIONS Question MC #1 The taxpayer’s marginal tax bracket is 25%. Which would the taxpayer prefer? a. $1.00 taxable income rather than $1.00 tax-exempt income. *b. $.80 tax-exempt income rather than $1.00 taxable income. c. $1.25 taxable income rather than $1.00 tax-exempt income. d. $1.30 taxable income rather than $1.00 tax-exempt income. e. None of the above. 553. CHAPTER 5GROSS INCOME: EXCLUSIONS Question MC #2 Cash received by an individual: a. Is not included in gross income if it was not earned. b. Is not taxable unless the payor is legally obligated to make the payment. c. Must always be included in gross income. *d. May be included in gross income although the payor is not legally obligated to make the payment. e. None of the above. 554. CHAPTER 5GROSS INCOME: EXCLUSIONS Question MC #3 Sharon’s automobile slid into a ditch. A stranger pulled her out. Sharon offered to pay $25, but the stranger refused. Sharon slipped the $25 in the stranger’s truck when he was not looking. a. The $25 is a nontaxable gift received by the stranger because Sharon was not legally required to pay him. b. The $25 is a nontaxable gift because the stranger did not ask to receive it. *c. The $25 is taxable compensation for services rendered. d. The $25 is a nontaxable service award. e. None of the above. 555. CHAPTER 5GROSS INCOME: EXCLUSIONS Question MC #4 Carin, a widow, elected to receive the proceeds of a $150,000 life insurance policy...
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...Unit 1 Journal Entry In recent years, corruption and bribery become a controversial issue worldwide. Some countries including the U.S. and China have specific laws to resist these conducts, but some countries like Somalia consider corruption and bribery as a tool of doing business. This difference between countries is due to the deeply cultural distinction. After reading chapter five on ethical values, it brings me a good argument about the definitions of morality and ethics. According to the textbook, ethical relativism and ethical objectivism are two different principles (Lawhead, 2010). Ethical relativism states that the human option decides a person's standpoints to judge if a conduct is ethical or not, while ethical objectivism states the moral principles, which is universally acceptable regardless of the individual and society, do exist and it is objective (2010). These two principles are all true. For example, murder is considered as illegal and unacceptable worldwide. This conduct fits for the ethical objectivism. On the other hand, prostitution is considered as unethical and immoral conduct in China while it is a legitimate occupation in Japan. This is an instance of the ethical relativism. In this journal, I will focus on the ethical relativism. First of all, we should know the definition of bribery. It means to voluntarily offer payment by someone seeking unlawful advantages (Wikipedia). In the U.S., in order to prohibit this conduct, Foreign Corrupt Practice Act...
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...BUS 200 - 226 Professor Margaret Parker Chapter 10 Additional Questions # 1, 2, 4, 7, and 8 1. Brockwell left his boat at Lake Gaston Sales to be repaired. Brockwell was required to sign a form that states that Lake Gaston Sales has no responsibility for any loss to any property in or on the boat. After the repair, Brockwell is missing electronic equipment and other items of his are damaged. Lake Gaston Sales is using an Exculpatory Clause. In some cases an exculpatory clause is may be unenforceable. Items damaged and stolen from Brockwell’s boat could be a result from Lake Gaston’s Sales’s negligence of taking care of and respecting customer property. This Exculpatory Clause likely will not be enforced because it is seeks to immunize Lake Gaston Sales from any negligence. Similar to the Ransburg V. Richards case. 2. Albert Voorhees was hired as a salesman for Guyan Machinery in West Virginia. Upon hire he was required to sign a contract that would require him, if he left, to not work for a competitor within 250 miles of West Virginia for a period of two years. Noncompete clauses are generally reasonable if they are necessary to protect trade secrets, confidential information and customer bases. Noncompete clauses should also be reasonable in time, geography, and scope of activity. 250 miles and two years before Albert Voorhees can work for a competitor is unreasonable. Another factor is that Polydeck is only a competitor for 1% of Guyan Machinery’s business...
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... 4 3. Academic studying 7 4. Applicability of self-efficacy on academic learning 9 5. Conclusion 11 II. Bibliography Declaration 1. Introduction In the last years self-efficacy has emerged as a highly effective predictor of student´s motivation and learning . In contrast to other motivational constructs self-efficacy is performance based. Especially individual performance is thought to be highly influenced by self-efficacy , to find out what the exact effects and what the limits of this theory are, the main focus will be on the theory of self-efficacy itself. Due to these facts this piece work will deal with the question to what extent Albert Banduras theory of self-efficacy is applicable to academic studying. The main resources used are books by Bandrua himself and colleges he worked with. Since Bandura mainly worked with children there are some secondary sources which have a focus on students. Because there are three main aspects to this topic the main body consists of three chapters. Firstly the facts and features of the self-efficacy theory will be explained to understand what the rest will be based upon. The third chapter then gives a short...
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...methods and standards have changed over time. * Evaluate examples of written, oral, and visual communications to determine if they conform to ethical and professional standards. Assignment Requirements Read pp. 11-18 in the textbook. Draw each of the models from the book including the fourth model that the textbook authors added. Under each model, define and evaluate your understanding of the communication channels and processes at work with each model in three to five sentences. Describe how each model builds on the previous model with at least one sentence. Write down and evaluate the definition of communication provided from the textbook authors with three or more sentences. Required Resources Human Communication in Society, Chapter 1, pp. 11-18 Submission Requirements This assignment is a graded, in-class assignment. You have 60 minutes to complete the assignment. At the end of the 60 minutes, turn in your assignment to your instructor for grading. Self-Assessment Checklist * Do you have your name at the top of the assignment? * Did you draw the four models of communication? * Did you provide all the requested information? * Did you proofread your report, looking for capitalization, punctuation, and word usage errors? * Is your writing legible? Unit 1 Assignment...
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...that could have led to their son’s deterioration. Marilyn Finkelstein, second from left, at PACE, which is improving patient care through Crohn’s and Colitis Canada After three years, they discovered that Crohn’s Disease was the culprit. In an attempt to help their son, and anyone else who was suffering from the disease, Marilyn and Albert Finkelstein started selling fruitcakes in an effort to fundraise...
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