...Chapter I:1 An Introduction to Taxation Discussion Questions I:1-1 The Supreme Court held the income tax to be unconstitutional in 1895 because the income tax was considered to be a direct tax. At that time, the U.S. Constitution required that an income tax be apportioned among the states in proportion to their populations. This type of tax system would be extremely difficult to administer because different rates of tax would apply to individual taxpayers depending on their states of residence. p. I:1 2. I:1-2 The pay-as-you-go withholding was needed in 1943 to avoid significant tax collection problems as the tax base broadened from 6% of the population in 1939 to 74% in 1945. Pay as you go permitted the federal government to deduct taxes directly out of an employee's wages. p. I:1-3. I:1-3 Under a progressive tax rate structure, the tax rate increases as the taxpayer's income increases. Currently, for 2011, tax rates of 10%, 15%, 25%, 28%, 33% or 35% apply depending upon the taxpayer's filing status and taxable income levels. Under a proportional tax rate or "flat tax" structure, the same tax rate applies to all taxpayers regardless of their income levels. Under a regressive tax rate structure, the tax rate decreases with an increase in income level. The concept of vertical equity holds that taxpayers with higher income levels should pay a higher proportion of tax and that the tax should be borne by those who have the "ability to pay." Thus, Congressman...
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...Accounting 421 Course Discussion Packet Winter 2012 Tyee Carr Study Guide, Midterm Exam Review and Final Exam Review ***These notes are provided to assist in your own note taking. They are not a substitute for reading the recommended textbook or for taking your own notes during class discussion. The information and examples provided here are subject to technical corrections or other revisions which you won't have without taking notes in class. Contents Taxable Entities, Sources of Tax Law and Tax Administration 5 Case: Firefighting Aircraft 6 Discussion questions 7 Review questions 8 The Individual Income Tax Model 10 Case: George and Sheena Jungle’s 1040 Tax Return 10 Discussion Questions 10 Review questions 11 Gross Income 13 Case: Commissioner v. Glenshaw Glass Co.\William Goldman Theatres Inc. (U.S. 1955) 13 Discussion questions 19 Case: Lucas v. Earl United States Supreme Court. 1930 20 Discussion questions 21 Review questions 21 Exclusions 22 Case study: Tom Daschle withdraws from nomination as HHS Secretary, 2009 23 Discussion questions 23 Case: Sam and Julie 24 Discussion questions 24 Case: Ralph and Betsy are landlords 25 Discussion questions 26 Case: Mark who lives in unit 6 27 Discussion questions 27 Case: Jack’s Restaurants 28 Discussion questions 28 Review questions 29 Tax Basis and Capital Transactions 32 Case: What’s my income on selling this stock? 32 Discussion questions...
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...thought that Ethics merely relates to the “Life and Death” issues in our Professional life – Abortion, Contraception, Euthanasia and the like. Ethical issues affect some part of almost every consultation, even if the ethical issue is something more mundane like obtaining adequate consent for an examination or respecting a patient’s dignity. Indeed, it could be argued that the Consultation skills that we foster so assiduously are actually Ethical skills – and that we need to know the patient’s “Ideas, Concerns and Expectations” in order to respect his Autonomy as well as in order to improve the outcome of the Consultation. In the 1998/99 academic year, I was appointed the deanery’s Medical Ethics fellow with a bursary from the MDU. I developed an approach to the teaching of GP ethics based on two half day sessions, which I presented in each VTS scheme in the deanery. The first session involved a consideration of Ethical theory. However, the more useful session was the second one where each Registrar presented an “Ethical case history” to the Registrar Group. The Case History summarised an Ethical problem that had concerned the Registrar, and in each case was followed by discussion. As...
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...Investigation of Irregular Classes in the Department of African and Afro-American Studies at the University of North Carolina at Chapel Hill Kenneth L. Wainstein A. Joseph Jay III Colleen Depman Kukowski October 16, 2014 I. EXECUTIVE SUMMARY ............................................................................................................. 1 II. INTRODUCTION........................................................................................................................... 7 III. INVESTIGATIVE PLAN AND METHODOLOGY ............................................................ 9 A. B. C. D. E. F. IV. The Scope of the Investigation............................................................................................. 9 Preliminary Steps of the Investigation ...............................................................................10 1. Review Prior Reports .............................................................................................10 2. Consult with District Attorney Woodall and the SBI .......................................10 3. Request Input from the Public..............................................................................11 4. Secure Access to FERPA Information ................................................................11 5. Distribute Broad Document Preservation Directive .........................................11 Collection and Review of Electronic...
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...Fourth Edition Reframing Organizations Artistry, Choice, and Leadership LEE G. BOLMAN TERRENCE E. DEAL B est- se l l i n g a u t h o rs of LEADING WITH SOUL FOURTH EDITION Reframing Organizations Artistry, Choice, and Leadership Lee G. Bolman • Terrence E. Deal Copyright © 2008 by John Wiley & Sons, Inc. All rights reserved. Published by Jossey-Bass A Wiley Imprint 989 Market Street, San Francisco, CA 94103-1741—www.josseybass.com No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-6468600, or on the Web at www.copyright.com. Requests to the publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-7486011, fax 201-748-6008, or online at www.wiley.com/go/permissions. Credits are on page 528. Readers should be aware that Internet Web sites offered as citations and/or sources for further information may have changed or disappeared between the time this was written and when it is read. Limit of Liability/Disclaimer...
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...This page intentionally left blank This practical coursebook introduces all the basics of semantics in a simple, step-bystep fashion. Each unit includes short sections of explanation with examples, followed by stimulating practice exercises to complete the book. Feedback and comment sections follow each exercise to enable students to monitor their progress. No previous background in semantics is assumed, as students begin by discovering the value and fascination of the subject and then move through all key topics in the field, including sense and reference, simple logic, word meaning, and interpersonal meaning. New study guides and exercises have been added to the end of each unit (with online answer key) to help reinforce and test learning. A completely new unit on non-literal language and metaphor, plus updates throughout the text, significantly expand the scope of the original edition to bring it up-to-date with the modern teaching of semantics for introductory courses in linguistics as well as intermediate students. JAMES R. HURFORD is Professor of General Linguistics, University of Edinburgh. BRENDAN HEASLEY is Consultant (Postgraduate Training), Sharjah Women’s College, United Arab Emirates. MICHAEL B. SMITH is Associate Professor of Linguistics, Oakland University. Semantics A Coursebook SECOND EDITION JAMES R. HURFORD Professor of General Linguistics, University of Edinburgh BRENDAN HEASLEY Consultant (Postgraduate Training), Sharjah Women’s College...
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...The media’s watching Vault! Here’s a sampling of our coverage. “For those hoping to climb the ladder of success, [Vault's] insights are priceless.” – Money magazine “The best place on the web to prepare for a job search.” – Fortune “[Vault guides] make for excellent starting points for job hunters and should be purchased by academic libraries for their career sections [and] university career centers.” – Library Journal “The granddaddy of worker sites.” – US News and World Report “A killer app.” – New York Times One of Forbes' 33 “Favorite Sites” – Forbes “To get the unvarnished scoop, check out Vault.” – Smart Money Magazine “Vault has a wealth of information about major employers and jobsearching strategies as well as comments from workers about their experiences at specific companies.” – The Washington Post “A key reference for those who want to know what it takes to get hired by a law firm and what to expect once they get there.” – New York Law Journal “Vault [provides] the skinny on working conditions at all kinds of companies from current and former employees.” – USA Today VAULT GUIDE TO RESUMES, COVER LETTERS & INTERVIEWS © 2003 Vault Inc. VAULT GUIDE TO RESUMES, COVER LETTERS & INTERVIEWS HOWARD LEIFMAN, PhD, MARCY LERNER AND THE STAFF OF VAULT © 2003 Vault Inc. Copyright © 2003 by Vault Inc. All rights reserved. All information in this book is subject to change without notice. Vault makes no claims as to the accuracy and reliability...
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...customer base but has no impact on a firm's intangible assets. D) It is more important for bigger organizations than smaller ones. E) It is seldom used by nonprofit organizations. Answer: B Page Ref: 4 Objective: 1 Difficulty: Easy 2) ________ is the art and science of choosing target markets and getting, keeping, and growing customers through creating, delivering, and communicating superior customer value. A) Marketing management B) Knowledge management C) Operations management D) Strategic management E) Distribution management Answer: A Page Ref: 5 Objective: 2 Difficulty: Easy 3) Identify the correct statement about marketing management. A) It is primarily concerned with the systematic gathering, recording, and analysis of data about issues related to marketing products and services. B) It focuses mostly on monitoring the profitability of a company's products and services. C) It focuses solely on attaining an organization's sales goals in an efficient manner. D) It is defined as the field that deals with planning and managing a business at the highest level of corporate hierarchy. E) It occurs when at least one party to a potential exchange thinks about the means of achieving desired responses from other parties. Answer: E Page Ref: 5 Objective: 2 Difficulty: Moderate 4) A social definition of marketing says ________. A) effective marketing requires companies to remove intermediaries to achieve a closer connection with direct consumers ...
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...blessed my heart and sustained me in the years of living history. AUTHOR’S NOTE In 1959, I wrote my autobiography for an assignment in sixth grade. In twenty-nine pages, most half-filled with earnest scrawl, I described my parents, brothers, pets, house, hobbies, school, sports and plans for the future. Forty-two years later, I began writing another memoir, this one about the eight years I spent in the White House living history with Bill Clinton. I quickly realized that I couldn’t explain my life as First Lady without going back to the beginning―how I became the woman I was that first day I walked into the White House on January 20, 1993, to take on a new role and experiences that would test and transform me in unexpected ways. By the time I crossed the threshold of the White House, I had been shaped by my family upbringing, education, religious faith and all that I had learned before―as the daughter of a staunch conservative father and a more liberal mother, a student activist, an advocate for children, a lawyer, Bill’s wife and Chelsea’s mom. For each chapter, there were more ideas I wanted to discuss than space allowed; more people to include than could be named; more places visited than could be described. If I mentioned everybody who has impressed, inspired, taught, influenced and helped me along the way, this book would be several volumes long. Although I’ve had to be selec- tive, I hope that I’ve conveyed the push and pull of events and relationships that affected me...
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