...SOLUTIONS TO PROBLEM MATERIALS Question/ Problem 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Learning Objective LO 1 LO 1, 5, 8, 9 LO 1 LO 1 LO 1 LO 1 Topic Status: Present Edition Modified Modified Modified Modified New New Unchanged Modified Unchanged Updated New New Unchanged Modified Unchanged Modified Unchanged Q/P in Prior Edition 1 2 3 4 Tax formula Transactions with various income tax effects Gross income: inclusions Gross income: exclusions U. S. income tax: applicable to expatriates “Deductions for”: meaning and various designations LO 1, 8, 9 Effect of AGI on some deductions from LO 2 Choice between standard deduction and itemizing; variables involved LO 2 Standard deduction: characteristics of LO 2, 3, 5 Dependents and the determination of their standard deduction and personal exemptions LO 2 Dependents: determination of their standard deduction LO 4 Dependency exemption: qualifying child and earned income LO 4 Dependency exemption: children as qualifying child and as qualifying relative LO 4 Qualifying child: tie-breaker rules LO 4 Dependency exemption: ex-spouse and relationship test LO 4 Multiple support agreement: choice of eligible taxpayers LO 4 Dependency exemption: children of divorced parents 6 7 8 9 10 11 12 13 14 Instructor: For difficulty, timing, and assessment information about each item, see p. 3-4. 3-1 © 2012 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible...
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...Literature Review: Our thesis aims to evaluate work based learning approaches in developing acute skills for nurses in critical care wards. In this section of the literature review, we will discuss policies in the nursing profession, case studies and various approaches to work based acute skills learning programmes. For our purposes we conducted a literature search using popular medical databases and terms such as ‘acute skills’ ‘learning programmes’ and ‘critical care learning’. Our review highlights on the several important approaches to work based learning ranging from reflective practice to experiential learning and work based formal practical training to enhance professional skills. A learning programme for acute ward nurses responsible for caring of critically ill patients has been the central focus of nursing practice development. According to Coad et al (2002), a work-based learning approach has been found to empower ward staff with the necessary skills of nursing and the authors studied the efficacy of a five-day competency based high dependency skills course in enhancing professionalism and quality of care in nursing. The aims of comprehensive critical care are developing leadership potential and enhancing networking opportunities for nurses within critical care and acute ward areas. Critical care is the most challenging aspect of nursing care and acute skills in nursing are enhanced not just by work-based learning programs but also from first hand nursing and emergency...
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...beings are reduced down to a number, slapped on a piece of paper, or mechanically entered into some cyber sphere. This is the value of today’s students in America; the numbers that represent them. However, there are key principles taught by David McCullough in his address “Love of Learning,” and Thomas G. Plummer’s “Diagnosing and Treating the Ophelia Syndrome” that have given new insight into addressing the errors in our educational system that so many today are lamenting, yet are misdiagnosing, and treating with snake oil. These two men have been on both the learner and the teacher side of life, and I believe have correctly identified critical elements to true learning. And as they possess such experience, it begs the question: how does our country’s current approach to education align with these men’s ideas about learning? Let’s be so bold as to propose that it does not. These men provide the two key pieces to education that our country is currently lacking, and while both use rational thinking to arrive at their conclusions, Plummer argues that individuals stunt their learning and growth when they depend on others to do the thinking, while McCullough focuses on the distinction between learning, and the accumulation of information. The question remains, is there a distinction between gaining knowledge and just getting good grades? Summaries In the first article, “Diagnosing and Treating the Ophelia Syndrome,” Thomas G. Plummer (1990/2013), a professor of Germanic and Slavic...
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...one by mistake. Secondly, retroactive interference is when new information interferes with old information and prevents it being stored properly. For example, learning a new computer password then being unable to remember your old one. Interference is more likely to happen when two sets of information are very similar. A strength of interference theory is that it has supporting evidence from experiments. For example, McGeoch and MacDonald, who found that when participants were given a second list of adjectives after learning a first list of adjectives had poorer recall of the original list than groups who were given unrelated stimuli, or nothing, to learn. This supports interference theory because it shows proactive interference, as the second list of adjectives interfered with the adjectives that they had previously learned. A strength of this study is that it has high internal validity, since it was a lab experiment. This is means it was able to establish true cause and effect between the IV and the DV. However, a weakness of interference theory is that it cannot explain all of forgetting; sometimes things can be forgotten without having similar information stored, so the interference theory does not offer a full explanation of forgetting. Another explanation for forgetting is retrieval failure (or cue-dependency). This theory states that forgetting is caused by a lack of recall cues, which were present when the information was originally stored...
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...center for children whose parents are addicted (The Betty Ford Center, 2010). History Betty Ford was born in 1918 and was raised the youngest of three children. Betty began experimenting with alcohol in her early teens – first as an additive to tea by her mother for different ailments – and later as a response to peer pressure. By the time she became First Lady, Betty was quietly drinking several times per day. It was not until 1965 that Betty became addicted to prescription pain killers after seeking out non-surgical solutions to a severely pinched nerve on the left side of her neck (Myer, Chapman, & Weaver, 2009). Unfortunately, a lack of regulation with regard to how these medications affected patients long-term, led to a complete dependency, with her taking upwards of twenty pills per day (2009). The constant use of drugs and alcohol began to take its toll and in 1965 as Betty suffered a mental collapse – precipitating her first experience with a psychologist. Betty would continue these visits...
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...AFIN328 Financial Risk Management Department of Applied Finance and Actuarial Studies Faculty of Business and Economics Unit Guide D2 Day; Offered in Session 2, North Ryde 2012 Table of Content Table of Content General Information Convenor and teaching staff Credit Points Prerequisites Corequisites Co-badged status Unit Description 2 3 3 3 3 3 3 3 Learning Outcomes Graduate Capabilities Problem Solving and Research Capability Creative and Innovative Effective Communication Commitment to Continuous Learning Discipline Specific Knowledge and Skills Critical, Analytical and Integrative Thinking Engaged and Ethical Local and Global citizens Capable of Professional and Personal Judgement and Initiative 4 5 5 5 6 6 7 7 8 8 Assessment Tasks Class Test 1 Class Test 2 Group assignment Final Examination 10 10 10 10 11 Unit Schedule Delivery and Resources Policies and Procedures Academic Honesty Grades Grading Appeals and Final Examination Script Viewing Special Consideration Policy Student Support Student Enquiry Service Equity Support IT Help 12 13 14 14 14 14 14 15 15 15 15 Research and Practice 16 Page 2 of 16 General Information Convenor and teaching staff Unit Convenor: Alan Rai Email: alan.rai@mq.edu.au Phone: 9850 1169 Office: E4A 228 Consultation Hours: 1-3pm Monday Lecturer: James McCulloch Email: james.mcculloch@mq.edu.au Consultation Hours: Consultation during tutorials or via email Credit Points 3 Prerequisites ACCG252...
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...the newest mathematical method or what so-and-so celebrity is doing being the new general information of today. Life skills can generally be confined to the ability to cope, survive, socialize and other necessary functions of life. With the rise of new and advanced technology, a dependency on them is rising as well. This growing dependency has shown to chip “away [at] my capacity for concentration and contemplation.” (Source D). The ability to focus has declined among the modern era generation which depicts the newer generations as incapable and insolent. Despite this, advancing technology has opened the gateway to new ways of learning life skills. In the new games for the under-thirty generation such as “The Sims [which] involves [management of] a household of characters each endowed with distinct drives… cycling through an endless series of short-term needs” (Source F). By managing the lives of avatars in a game and having consequences to each action done to the avatars, the under-thirty generation playing a game such as this will be able to learn the struggles of life. Through learning the struggles of life, they are then able to develop life skills to counter them. Along with the dependency of technology, the new advanced technology has helped pushed for the lowering of intelligence and literacy. The use of new and advanced smartphones had allowed for the increase in the use of more short cuts and slang such as “lol” which means “laugh out loud” and “tbh” which means...
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...difficult for new competitors to enter the market because they have to develop those technologies before effectively competing. The requirement for advanced technologies positively affects Hong Kong Disneyland. … * Patents limit new competition: Patents that cover vital technologies make it difficult for new competitors, because the best methods are patented. Patents positively affect Hong Kong Disneyland. … * Geographic factors limit competition: If existing competitors have the best geographical locations, new competitors will have a competitive disadvantage. Limiting geographic factors positively affect Hong Kong Disneyland. … * High learning curve: When the learning curve is high, new competitors must spend time and money studying the market before they can effectively compete. High learning curves positively affect profits for Hong Kong Disneyland. … * Threat of Substitute Products or Services * Substantial product differentiation: When products and services are very different, customers are less likely to find comparable product or...
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...Can Do Academy Week 3: Project Schedule and Resource Allocation Analysis Crystal DeBose-Walker DeVry University / Keller Graduate School of Management PROJ586 - Project Management Systems November 21, 2015 Schedule Analysis Work breakdown structure The main project objective is to open a successful fully certified child enrichment center where activities such as the construction, furnishing, and setting up of the business venture should be done within two months. . Therefore, a necessary and predetermined work breakdown structure (WBS) is a prerequisite to ensure the success of the project (Gido and Clements, 2009). Essentially, the project calls for a well-structured working schedule that will give guidelines on how to complete the project in the timeframe provided Task name | Budget cost | Event | Duration | Start | finish | Capital cost exercise | 300000 | | 1 day | 25-october | N/A | Capital budget | 200000 | 0 | | N/A | N/A | Expense budget | 100000 | 0 | | N/A | N/A | Obtain licenses | | | 1 day | 25-october | N/A | Make business plan | | | 2 days | 26-october | 27-october | Create buzz | | | 3 days | 28-0ctober | 30-October | Find location | | | 2 days | 31-october | 1-november | Research and obtain contractor | | | 2 days | 2-november | 3-november | Pre-fire inspection | | 0 | 1 day | 4-november | N/A | Contractor plan and approval | | 0 | 3 days | 5-November | 7-november | Completion of zoning review...
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...Running head: CHEMICAL DEPENDENCY PAPER Chemical Dependency Paper Linda D. Miles University of Phoenix Child Therapy MFFC/536 Robert Skaff October 01, 2008 Chemical Dependency Paper Chemical Dependency Paper This paper will discuss Chemical Dependency or Substance Dependency and Substance Abuse in Adolescents; specifically the development, progression and biopsychosocial of dependency and abuse in the adolescent population. The definition of epidemiology and diagnosis will be addressed. Lastly three treatment options including the range of severity will be provided. There is difference between substance abuse and substance dependence. The distinction between the two is characterized by the role they play in a person’s life. Substance dependence is defined in terms of physiological and behavioral symptoms of substance abuse, and substance abuse in terms of social interaction and consequences. (Wikipedia, 2008) Substance abuse refers to the repeated and excessive use of drugs that are illegal or harmful to the individual and causes significant adverse consequences. Symptoms in adolescents who are abusing and using substances include: “failure to meet family or school obligations, interpersonal conflicts, legal problems. Other adverse consequences include accidents or injuries, blackouts and risky sexual behavior.” (Wikipedia, 2008) Substance dependence is when the frequent and repetitive use of drugs becomes habitual and a physical dependence...
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...Reflections: The Learning Opportunities and Experiences of a Social Work Intern My experiences at West Oaks Hospital through the fall of 2015 resulted in period of time where I have learned more in a short period of time that any other portion of my life previous. Whenever you start a new job, particularly in a new field there is a period of rapid learning that occurs, however, these previous experiences have never matched the level of learning that occurred for me in a structured internship under an exceptionally competent supervisor. Early on my challenges were many, and over the course of one semester I feel that I have developed into a capable and competent therapist, an aspect of social work I never previously considered as an option for pursuing as a career path. I began my journey with West Oaks Hospital with a week-long training that covered may topics from various aspects of the structure of the environment, and detailed explanations of the roles...
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...Advancements in technology have provided humans with ways to be connected to the outside world at any time and any place. In fact, watching a show, using social media, or playing video games on a smartphone can occur while at home, in the car, or even on an airplane. However, technology use of this nature has caused users to become unaware of the immediate surroundings. Moreover, the technology of today’s world, along with the millennials’ desire to be attached to it, has created a form of dependency that one may compare...
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...Addiction is the compulsion to do something. There are two major types of addiction mental/psychological and physical/chemical. I) Physical dependency ~ Is when a person has a chemical addiction to something normally to induce pleasure. Often the substance has withdrawal effects. After some time the substance is used to relieve the anxiety caused by the absence of the chemical. People explain that coming off the “high” makes them feel so low that they want more just to feel normal. A) Alcohol ~Approximately 14 million Americans (7.4%) suffer from alcohol abuse or addiction. Alcoholism can: 1) Reduce life expectancy by 10 to 15 years. 2) Destroy brain cells, possibly leading to brain damage. 3) Hinders the ability to retrieve, consolidate, and process information. 4) Can affect cognitive abilities. 5) Interfere with the oxygen supply of the brain causing a blackout when totally drunk. 6) Inflame or cause cancer in the mouth, esophagus, and stomach. 7) Produce irregular heartbeats, high-blood pressure, and heart attacks. 8) Harm vision. 9) Damage sexual function. 10) Can cause skin and pancreatic disorders, weaken the bones and muscles. Most alcoholics struggle with it their entire life. Even one drink can cause an alcoholic to become addicted even if they have been sober for twenty years. B) Nicotine ~ This addictive drug found in tobacco gives a person pleasure and euphoria by increasing the levels of dopamine within the reward circuits...
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...Drill 2 We need to get off our dependency of foreign oil. There are two major suggestions on how to solve this issue. One is to follow President Barack Obama’s plan. He proposes that the best way for us to get off of oil dependency is to create alternate energy resources. This would offer more jobs for the people. Most of the Republicans on the other hand, want to do more drilling in the United States and more offshore drilling. They say that having more oil companies will create more jobs. Who is right or wrong? We need to look at the situation for a long term fix. Drilling more yes will offer more jobs but who is to say for how long? Also, as more fossil fuels are being burned, we are polluting our air and our country. Offshore drilling is dangerous to the environment, it is dangerous to the people, and it is not a long term solution to freeing our dependency of foreign oil. When drilling off shore you run into the chance of having another oil spill like we had last year. There were millions of sea life animals that were affected by this event. Fishing companies were unable to fish in those areas because of the oil contaminate in the fish. How many lives are we going to put in danger by drilling offshore? If there is another accident like last year can be we really be sure that it will be stopped right away or will it take up to three months to get through the red tape from another country to fix it? By drilling and mining for fossil fuels, we are destroying...
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...Name | | Student Number | | Unique Assignment Number | 759220 | Semester | Semester 2 | Assignment Number | Assignment 2 | Name of Assignment | Development Communication (COM2603) | Declaration | I, the undersigned, hereby declare that this is my own and personal work, except where the work(s) or publications of others have been acknowledged by means of reference techniques.I have read and understood Tutorial Letter CMNALLE/301 regarding technical and presentation requirements, referencing techniques and plagiarism.Your signature: (Digital Signature)Your name: Your student number: Date: 09 September 2012Witness: | Table of contents | Page | 1. INTRODUCTION2. QUESTION 1 – Modernisation Approach3. QUESTION 2 – Dependency Theory4. QUESTION 3 – Participatory Research5. QUESTION 4 – Information and Communication Technology6. CONCLUSION7. SOURCES CONSULTED | 1124578 | INTRODUCTION While development will mean different things to different stakeholders, it broadly refers to social changes that aim to improve living conditions in Third World communities by helping those communities to manage and improve their environment. Development communication refers to communication that promotes development. A variety of communication methods and media are designed and implemented in order to promote education, literacy, improved health care, better agricultural or industrial production practices – all of which contribute to development of Third World countries. ...
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