...6015(b), it is apparent there are significant factual differences that led to the taxpayer losing in Appeals Court. In Julie’s situation, the income simply wasn’t reported. With her limited knowledge of understanding of tax or financial literacy, it’d be almost impossible for her to detect income that wasn’t reported. In light of these facts, a “reasonably prudent person” standard that the Erdahl case adopted, should hold that there is very little Julie could have done to have determined income on their joint return was understated. She wasn’t the main financial expert in the family, was led to believe the CPA correctly prepared the return, nor did she have the necessary financial background. Her graduate degree in Art has no bearing on additional business or financial expertise that would have helped her spot the unreported income. A. Unequitable to Hold Taxpayer Liable Code Section 6015(b)(1)(D) requires a taxpayer to show that it would be unequitable to hold individual liable for the tax deficiency when petitioning for innocent spousal relief under section 6015(b). Various case law has explored this requirement and factors that the IRS would consider when considering the unequitable factor. The courts have claimed that “normal support is not a "significant benefit" for purposes of determining whether denial of innocent spouse relief would be equitable. Purcell V. Commissioner, supra at 242; Terzian V. Commissioner, supra at 1172; Mysse V. Commissioner, supra at 699. In...
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...IRACST – International Journal of Commerce, Business and Management (IJCBM), ISSN: 2319–2828 Vol. 2, No.4, August 2013 FACTORS AFFECTING THE EXPORT PERFORMANCE OF TEXTILE INDUSTRY IN DEVELOPING COUNTRIES – A REVIEW OF LITERATURE Yoganandan.G & Jaganathan A.T Assistant Professor(s) in Management Studies K.S.R College of Arts and Science Tiruchengode, India Saravanan. R Director and Head, Department of Management Studies Sri Krishna College of Technology Coimbatore, India. SenthilKumar .V M.Phil Scholar in Management Studies K.S.R College of Arts and Science Tiruchengode, India. Abstract The present study aims at reviewing researches conducted in the area of determinants of and factors affecting the export performance of textile industry. The tools used by the various researchers and their findings are studied in order to establish the academic contributions made by these studies to the existing body of knowledge, new models developed and also to highlight method adopted or suggested by researchers for conducting researches in the area of export performance of manufacturing industries with special focus on textile sector in developing countries. The article analyzed researches carried out in China, India, Sri Lank, Bangladesh and Pakistan. These economies are the dominant textile exporters in the international trade. The review highlights that most of the studies have been carried out on establishing the relationship between GDP, exchange rate, labor, capital (FDI)...
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...COMMUNICATING IN BUSINESS 100 ASSESSMENT 1 Student Name: Danger Mouse Student Number: 12345678 Student’s Email Address: DangerMouse@hotmail.com Tutor’s Name: Joanne Wisdom Tutorial Day and Time: Thursday, 12.00pm Name of Company: CEMEX Title: Corporate Environmental Responsibility: An investigation into CEMEX Semester/ Campus Details: Semester 1, 2012 - Bentley (Word Count: 1793) Corporate Environmental Responsibility: An investigation into the performance of CEMEX Environmental protection is currently one of the most pressing social issues; it features on the agenda of many different groups within society, including governments, special interest groups and global organisations. The actions of organisations with regard to the environment are becoming a large factor in their total profit and propensity for future growth. CEMEX is the third largest company in global cement and aggregate production; and the world’s leading supplier of ready-mix cement. Their annual production levels of cement and aggregate are approximately 55 million cubic metres and 160 million tonnes respectively. They have operations spanning across thirty three countries, currently employing 44,104 people and have an annual sales figure of US$15.14 billion (CEMEX 2012). The stakeholders that are of focus in this paper are the neighbouring communities of the production plants and the many employees of CEMEX. The production of cement is one of the most environmentally unfriendly...
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...CAUSES OF CRIME In this modern era, there are a lot of crimes keep happening around the world. Crime is the breaking of rules or laws for which some governing authority can ultimately prescribe a conviction. Crimes that we usually found in newspaper are disappearance of children, serial murders, single homicides, serial rapes, extortions, threats, kidnappings and many more. All these crimes need to be control to ensure our country is in a peaceful condition. However, what are the causes of crimes? Firstly, one of the causes of crime is poor parenting. According to the research by Currie and Tekin (April 2006) which using data from the National Longitudinal Study of Adolescent Health, it shows that the child maltreatment are having doubles the probability that an individual engages in many types of crime. According to Bloom (May 2011), parents serve as role models not only through direct interactions with their children but through the examples they set with their attitude and behavior within the family and in the outside world. Parents’ behaviors and attitudes usually will be imitated by their children. Therefore, family care and love are important to reduce the crimes rate Furthermore, lack of education may lead to the crimes. According to a paper from the University of Western Ontario and the University of California, Los Angeles, people that educated are probably less to involve themselves in crimes. They are more patience and also not likely to take risk to commit a crime...
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...Darex, LLC 210 East Hersey Street • P.O. Box 730 • Ashland, OR 97520 TOLL FREE (800) 597-6170 • ( 541) 552-1301 • Fax (541) 552-1377 www.worksharptools.com Safari Master *Josep Guerrero Morera C/BONAVENTURA ARMENGOL, 13 ANDORRA LAVELLA 9AD500 376 82 42 62 376 86 31 18 smasterjose@hotmail.com www.safari-master.com WSKTS-I Andorra Heinr. Böker Baumwerk GmbH - Serving Austria *Miquel Lopez Schützenstr. 30 42659 Solingen Germany 49-212-4012-14 49-212-4012-998 miguel.lopez@boker.de www.boker.de Austria Industrial Tool & Machinery Sales *Ron Luck 18 Business St Yatala, Qld Australia 4207 07 3287 1114 sales@industrialtool.com.au www.industrialtool.com.au Australia Heinr. Böker Baumwerk GmbH - Serving Belgium *Miquel Lopez Schützenstr. 30 42659 Solingen Germany 49-212-4012-14 49-212-4012-998 miguel.lopez@boker.de www.boker.de Belgium Avantmarket LLC - Serving Belarus *Alexander Trembovler Kosmicheskaya Street 21, 2 floor, ap.44 Kharkov, Kharkov region, Ukraine 61145 tel/fax 38 057 760 13 69 info@avantmarket.com www.avantmarket.com.ua Belarus Sport City LTD *Valentin Lliev No 7 Blvd Sofia, Bulgaria 1408 359 2 958 6465 Sport_city@mail.bg www.sportcitybg.com Bulgaria Replikart d.o.o. * Krunoslav Kovacic Franje Markovica 27 Krizevci Croatia 48260 00385 48 711 940 00385 48 712 390 info@replikart.com www.replikart.com Croatia Hanghoi Knive/Hegner DK *JORGEN HANGHOI FASANVEJ 31 FERRITSLEV, DK DENMARK 5863 0054 6598 2229 hanghoi@hanghoi.dk Denmark ...
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...Introduction of Foreign Direct Investment Foreign Direct Investment (FDI) is known as the long term participation by country A into country B. It usually involves participation in management, joint-venture, transfer of technology and expertise. In other words, foreign direct investment is the cross-border corporate governance mechanism through which a company gains productive assets in another country. FDI is different from other major forms of foreign investment in that it is motivated largely by the long-term profit prospects in production activities that investor directly control (Wong, 2005). Wong also says that almost most of the developing and least developed countries worldwide equally participated in the process of direct investment activities. Over a long period of time, foreign direct investment (FDI) forms a major part of investment in most industrial and some developing countries. Besides that, he did explain that some FDI is intended to utilize local natural resources. Sometimes it is to employ relatively cheap labour, and sometimes to produce goods near to markets. Moreover, foreign direct investment can be a significant driver of development in poor nations. According to Katerina, John and Athanasios (2004), it provides an inflow of foreign capital and funds, in addition to an increase in the transfer of skills, technology, and job opportunities. Furthermore, they said it would be difficult to generate this capital through domestic savings, and even if it were...
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...Welfare working for or against Single Mothers When I think of the word Welfare system, nothing but bad memories comes to mind. I remember when I had to wait in line for free government cheese, butter and peanut butter. Being on Welfare goes hand and hand with poverty in my mind. Living in the projects in Brooklyn, New York and the environment that surrounded me still has an effect on me today. This type of violent environment made my outlook on life dim and I had total disregard for life in my earlier years. I desired to have my dad present, but he went his own way in the 80’s about the same time when crack hit the streets of New York; my dad became a statistic to the crack game. My mother had to move us out of the city and away from our father. My mother thought moving us upstate would help us see a different life. Well yes it did, it showed me how a single mother has to work two jobs to get off of welfare. She was still driving about two hours one way to get to work and never was home to help her kids with their homework; or even to attend any of the sports games. I guess the worst part of it is when I was writing this I would use words like “is” instead of “was” for past tense like I still have very strong feelings today about poverty, welfare and single mothers because I know how it affected my family and me. In the United States there is a very big social problem with the Welfare System. First I will be going over the major legislation reform in the Welfare System...
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...Consumer Behavior of Credit Card Users in an Emerging Market Prof. Dr. Kemal KURTULUŞ, Istanbul University, Istanbul, Turkey Dr. Süphan NASIR ABSTRACT Saturation of the developed markets pushes multinational corporations (MNCs) to newly emerging markets for business expansion. As emerging markets provide growth opportunities for multinational businesses, the development and implementation of marketing strategies are critical for the success of MNCs in these newly emerging markets. Emerging market conditions differ significantly from those of the developed world markets and these conditions affect firm’s performance. Therefore, understanding market conditions of an emerging market is likely to become an increasingly important issue. Credit card companies have also expanded quickly into the emerging markets in order to exploit the opportunities that are provided by the emerging markets. Credit card usage pattern of emerging markets also differs from those of well-developed markets in important ways. Understanding the factors that explain consumer behavior of credit card users in emerging markets could provide an essential insights to marketing strategists of financial services, retailers, and businesses in promoting use of credit cards. Thus, this paper considers the consumer behavior of credit card users in emerging markets in the light of Turkish experience. INTRODUCTION Marketing managers can no longer rely on only domestic markets...
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...Multi-Parameter Patient Monitoring Platform Santosh N Vasist Abstract: This project measures pulse rate, temperature and records ECG signal of a patient. It predicts the risk of a disorder related to the heart using Artificial Neural Networks (ANN) in the absence of a doctor. This project uses an ECG sensor to measure the electrical activity of the heart using a three electrode system, a heartbeat sensor to measure the heart rate by analyzing the blood flow in index finger, and a temperature sensor to measure the body temperature. Additional parameters such as age, gender, height, weight along with the QRS interval from the recorded ECG is used to predict the risk of a disorder using Artificial Neural Networks (ANN). I. INTRODUCTION Human heart generates small electrical signals which travel through the muscles of the heart and results in the contraction and relaxation of the heart thus in turn resulting in the pumping action. These electrical impulses can be detected by Electrocardiography. An Electrocardiograph is the record of the electrical activities occurring in the heart. Electrodes set on distinctive parts of the body distinguish electrical signs originating from diverse regions inside of the heart. Effectively almost all the diseases related to the heart can be detected by the ECG. An ECG is a quick and easy method for the doctor to determine the condition of the heart. The ECG readings are almost immediate and reliable, which means the findings of the test...
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...DETERMINANTS OF FOREIGN DIRECT INVESTMENT IN THE MALAYSIAN MANUFACTURING SECTOR NOR AMIRA IZZATI BINTI MOHD IKHWAN 2011362629 NUR HASIDAH BINTI HUSSEIN 2011391659 BACHELOR OF BUSINESS ADMINISTRATION (HONS) FINANCE FACULTY OF BUSINESS MANAGEMENT UNIVERSITI TEKNOLOGI MARA JOHOR. DECEMBER 2013 TITLE PAGE DETERMINANTS OF FOREIGN DIRECT INVESTMENT IN THE MALAYSIAN MANUFACTURING SECTOR NOR AMIRA IZZATI BINTI MOHD IKHWAN 2011362629 NUR HASIDAH BINTI HUSSEIN 2011391659 Submitted in Partial Fulfillment Of the Requirement for the Bachelor of Business Administration (Hons) Finance FACULTY OF BUSINESS MANAGEMENT UNIVERSITI TEKNOLOGI MARA, JOHOR. DECEMBER 2013 i BACHELOR OF BUSINESS ADMINISTRATION (HONS) FINANCE FACULTY OF BUSINESS MANAGEMENT UNIVERSITI TEKNOLOGI MARA SEGAMAT, JOHOR DECLARATION OF ORIGINAL WORK NOR AMIRA IZZATI BINTI MOHD IKHWAN 2011362629 NUR HASIDAH BINTI HUSSEIN 2011391659 We are here by, declare that, This work has not previously been accepted in substance for any degree, locally or overseas and is not being concurrently submitted for this degree or any other degrees. This project paper is the result of our independent work and investigation, except where otherwise stated. All verbatim extracts have been distinguished by quotation marks and sources of our information have been specifically acknowledged. Signature: _______________ Date: _________________ ii LETTER OF SUBMISSION ...
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...Case study An analysis of 3M, the innovation company Introduction Any review of the literature on new product development and innovation management will uncover numerous references to 3M. The organisation is synonymous with innovation and has been described as ‘a smooth running innovation machine’ (Mitchell, 1989). Year after year 3M is celebrated in the Fortune 500 rankings as the ‘most respected company’ and the ‘most innovative company’. Management gurus from Peter Drucker to Tom Peters continually refer to the company as a shining example of an innovative company. This case study takes a look at the company behind some of the most famous brands in the marketplace, including Post-it® Notes. It examines the company’s heritage and shows how it has arrived at this enviable position. Furthermore, the case study attempts to clarify what it is that makes 3M stand out from other organisations. Background Originally known as the Minnesota Mining and Manufacturing Company, with its headquarters in St Paul, Minnesota, 3M was established in 1902 to mine abrasive minerals for the production of a single product, sandpaper. From these inauspicious beginnings, the company has grown organically, concentrating on the internal development of new products in a variety of different industries. The latest review of the company’s position reveals that it manufactures over 60,000 products, has operations in 61 countries, employs 75,000 people and has achieved an average year-on-year growth...
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...Abstract This paper would discuss the effect of external debt on economic growth with four areas, the effect on private local investment, foreign direct investment, government expenditure and export growth. Three theoretical models are adopted, namely Debt Overhang Theory, Liquidity Constraint Hypothesis and Crowding-out Effect respectively. Two policy implications on debt relief and debt restructuring are analyzed. And finally, the paper will include the discussion on the necessary tradeoff with inflation and contractionary fiscal budgeting after debt servicing. KEY Words: Heavily In-debt Poor Countries (HIPC), External Debt/Foreign Debt) Sustainability, Debt-GNI Ratio, Debt-Export Ratio, Debt Service Ratio Word count (excluding table of content, tables and reference): 2974 Topic: The Effect of External Public Debt in Developing Countries on Economic Growth - An Empirical Study on Argentina Abstract P.1 1. Introduction P.3 1.1 Literature Review P.4 1.2 Structure and Magnitude of External Debt of Argentina P.4 1.3 Theoretical Relationship between External Debt and Economic Growth P.6 1.4 Research Question(s) and Framework P.7 2. Data Collection and Empirical Analysis P.7 2.1 The effect of external public debt on:...
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...(IJCSIS) International Journal of Computer Science and Information Security, Vol. 4, No. 1 & 2, 2009 A Survey of Attacks, Security Mechanisms and Challenges in Wireless Sensor Networks Dr. G. Padmavathi, Mrs. D. Shanmugapriya, Prof and Head, Dept. of Computer Science, Avinashilingam University for Women, Coimbatore, India, ganapathi.padmavathi@gmail.com Lecturer, Dept. of Information Technology, Avinashilingam University for Women, Coimbatore, India, ds_priyaa@rediffmail.com Abstract—Wireless Sensor networks (WSN) is an emerging technology and have great potential to be employed in critical situations like battlefields and commercial applications such as building, traffic surveillance, habitat monitoring and smart homes and many more scenarios. One of the major challenges wireless sensor networks face today is security. While the deployment of sensor nodes in an unattended environment makes the networks vulnerable to a variety of potential attacks, the inherent power and memory limitations of sensor nodes makes conventional security solutions unfeasible. The sensing technology combined with processing power and wireless communication makes it profitable for being exploited in great quantity in future. The wireless communication technology also acquires various types of security threats. This paper discusses a wide variety of attacks in WSN and their classification mechanisms and different securities available to handle them including...
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...Boran İZKUT 2507120092 1. Giriş Bu çalışma Tedarik Zinciri Yönetimi Yüksek Lisans programında alınan dersler ve bu dersler için hazırlanan ödevleri kapsamaktadır. Literatür taraması yapılarak hazırlanan bu çalışmanın işletme süreçlerindeki temel kavramlara ışık tutması hedeflenmiştir. 2012 – 2013 Güz döneminde 4 ders alınmıştır. Bu dört ders ve dersi veren öğretim görevlileri aşağıdaki gibidir. |Ders Adı |Öğretim Görevlisi | |Satınalma ve Tedarik Zinciri Yönetimi İlkeleri |Prof.Dr. Murat ERDAL | |Tedarik Zinciri Yönetiminde Modelleme |Doç.Dr. Enis SINIKSARAN | |Pazarlama Yönetimi |Prof.Dr. Emrah ERDAL | |Sözleşme Hukuku |Dr. Burcu OĞUZTÜRK | 2. Satınalma ve Tedarik Zinciri Yönetimi İlkeleri Tedarik Yönetimi Enstitüsü’ne ( ISM ) göre satınalma, gerekli malzeme, hizmet ve ekipmanın temin edilmesinden sorumlu, organizasyonun temel bir fonksiyonu şeklinde tanımlanmıştır.[1] Satınalmanın 7 Doğrusu • Doğru malzeme, ürün ve hizmetlerin • Doğru miktarda • Doğru kaynaktan • Doğru kalitede • Doğru fiyatta • Doğru zaman ve yerde teslim alınması ve • Doğru müşteriye teslim...
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...Evolutionary Anthropology 21:50–57 (2012) ISSUES The Science Behind Pre-Columbian Evidence of Syphilis in Europe: Research by Documentary GEORGE J. ARMELAGOS, MOLLY K. ZUCKERMAN, AND KRISTIN N. HARPER This article discusses the presentation of scientific findings by documentary, without the process of peer review. We use, as an example, PBS’s ‘‘The Syphilis Enigma,’’ in which researchers presented novel evidence concerning the origin of syphilis that had never been reviewed by other scientists. These ‘‘findings’’ then entered the world of peer-reviewed literature through citations of the documentary itself or material associated with it. Here, we demonstrate that the case for pre-Columbian syphilis in Europe that was made in the documentary does not withstand scientific scrutiny. We also situate this example from paleopathology within a larger trend of ‘‘science by documentary’’ or ‘‘science by press conference,’’ in which researchers seek to bypass the peer review process by presenting unvetted findings directly to the public. George J. Armelagos is Goodrich C. White Professor of Anthropology at Emory University, Atlanta, Georgia. His research has focused on diet and disease in prehistory. He was the Viking Medal Medalist (Wenner-Gren Foundation) in 2005, received The Franz Boas Award for Exemplary Service to Anthropology from the American Anthropological Association in 2008, and The Charles Darwin Award for Lifetime Achievement to Biological Anthropology...
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