...Mr. Donald Dewey 4321 Mt. Vernon Road Dover, DE 19901 Dear Mr. Dewey, As you have asked me for advice on the matter of Income tax last time we met at the local Chamber of Commerce, included in this letter is the information you requested. Facts: Don and Mary Dewey are successful professionals who have a combined AGI of approximately $400,000. Their household includes two children: Debra (age 16) and Van (age 23). Van is not a student but works a part time job where he earns $16000. The father Don wants to know if Van (his son) can claim Debra (his younger sister) as a qualified child for income tax purposes. Issue: If Van can treat Debra as his qualifying child, he qualifies for a dependency exemption, the child tax credit, and the earned income tax credit. On the other hand, if you and your wife claim Debra, the only benefit available to you is the dependency exemption. The reason being is that your income is too high to permit the use of either the child tax credit or earned income tax credit. Although the dependency exemption yields a greater tax benefit to you than to your son Van, the tax saving is by far outweighed by the unavailability of the two credits. For that reason, the family would save taxes if Van claims Debra as his qualifying child. In such a case, you would have to forgo the dependency exemption for Debra. Analysis: A qualified taxpayer may claim a person as a qualified child only if he or she has an AGI that is higher than the AGI of the...
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...Walt Elias Disney is a producer of animated films that have triumphed walt disney reputable published in 1920. He is well known for its influence on the world of entertainment in the 20th century. As the founders of Walt Disney Productions with Roy O. Disney, Disney became one of the most famous film producers in the world a publisher in the world famous movie. The company he founded, now known as The Walt Disney Company. Walt Disney was created cartoon like Mickey Mouse, Minnie Mouse, Pluto, Donald Duck, Daisy Duck, Goofy, Huey Dewey and Louise Duck. Animation history to grow until 1914 that Winsor McCay create animated named Gertie the Dinosaur in the next year Otto Mesmer made a silent animation with the famous story plot is Felix the Cat....
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...1. Hoffman, Raabe, Maloney, and Willis, CPAs 5191 Natorp Boulevard Mason, OH 45040 March 5, 2010 Mr. Donald Dewey 4321 Mt. Vernon Road Dover, DE 19901 Dear Don: At the recent Chamber of Commerce meeting, you asked me about the tax advantages of having Van, your son, claim Debra, your daughter, as a qualifying child. If Van can treat Debra as his qualifying child, he qualifies for a dependency exemption, the child tax credit, and the earned income tax credit. On the other hand if you claim Debra, the only benefit available is a dependency exemption—your income is too high to permit the use of either the child tax credit or earned income tax credit. A dependency exemption yields a greater tax benefit to you than to Van, but the tax saving is by far outweighed by the unavailability of the two credits. Consequently, the family would save taxes if Van claims Debra as his qualifying child. In such a case, you would have to forgo the dependency exemption for Debra. Until 2009, the procedure suggested in the preceding paragraph was permissible. However, in the Emergency Economic Stabilization Act of 2008, Congress changed the rules. Under current law, another eligible taxpayer may claim a person as a qualified child only if he or she has an adjusted gross income (AGI) higher than the highest AGI of any of the person’s parents. Clearly, the new condition eliminates Van because his AGI ($16,000) is not higher than the AGI of both you and Mary. Therefore, regardless...
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...SOLUTIONS TO RESEARCH PROBLEMS Research Problem 1 Hoffman and Smith CPAs 5191 Natorp Boulevard Mason, OH 45040 March 6, 2012 Mr. Donald Dewey 4321 Mt. Vernon Road Dover, DE 19901 Dear Don: At the recent Chamber of Commerce meeting, you asked me about the tax advantages of having Van, your son, claim Debra, your daughter, as a qualifying child. If Van can treat Debra as his qualifying child, he qualifies for a dependency exemption, the child tax credit, and the earned income tax credit. On the other hand if you claim Debra, the only benefit available is a dependency exemption—your income is too high to permit the use of either the child tax credit or earned income tax credit. A dependency exemption yields a greater tax benefit to you than to Van, but the tax saving is by far outweighed by the unavailability of the two credits. Consequently, the family would save taxes if Van claims Debra as his qualifying child. In such a case, you would have to forgo the dependency exemption for Debra. Until 2009, the procedure suggested in the preceding paragraph was permissible. However, in the Emergency Economic Stabilization Act of 2008, Congress changed the rules. Under current law, another eligible taxpayer may claim a person as a qualified child only if he or she has an adjusted gross income (AGI) higher than the highest AGI of any of the person’s parents. Clearly, the new condition eliminates Van because his AGI ($16,000) is not higher than the AGI...
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...Read the selection and answer the questions that follow. From “The Most Dangerous Game” – Richard Connell (In this short story, the protagonist Rainsford (a celebrated hunter) falls overboard from a yacht that is sailing through the Caribbean Sea. He manages to swim to a nearby island where walks to a large mansion and meets General Zaroff, and his servant Ivan, who make a past time of hunting human men on the island. As a game, Zaroff gives each man minimal supplies and the opportunity to evade him for 3 days. If he cannot find and kill the man by the end of the third day, then he allows the man to leave the island. It is the end of the third day and Rainsford has managed so far to evade Zaroff, but now he is closing in on him…) “At daybreak Rainsford, lying near the swamp, was awakened by the sound that made him know that he had new things to learn about fear. It was a distant sound, faint and wavering, but he knew it. It was the baying of a pack of hounds. Rainsford knew he could do one of two things. He could stay where he was and wait. That was suicide. He could flee. That was postponing the inevitable. For a moment he stood there, thinking. An idea that held a wild chance came to him, and, tightening his belt, he headed away from the swamp. The baying of the hounds grew nearer, nearer, ever nearer. On a ridge Rainsford climbed a tree. Down a watercourse, not a quarter of a mile off, he could see the bush moving. Straining his eyes, he saw the lean figure...
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...In Cold Blood Truman Capote I. The Last to See Them Alive The village of Holcomb stands on the high wheat plains of western Kansas, a lonesome area that other Kansans call "out there." Some seventy miles east of the Colorado border, the countryside, with its hard blue skies and desert-clear air, has an atmosphere that is rather more Far West than Middle West. The local accent is barbed with a prairie twang, a ranch-hand nasalness, and the men, many of them, wear narrow frontier trousers, Stetsons, and high-heeled boots with pointed toes. The land is flat, and the views are awesomely extensive; horses, herds of cattle, a white cluster of grain elevators rising as gracefully as Greek temples are visible long before a traveler reaches them. Holcomb, too, can be seen from great distances. Not that there's much to see simply an aimless congregation of buildings divided in the center by the main-line tracks of the Santa Fe Rail-road, a haphazard hamlet bounded on the south by a brown stretch of the Arkansas (pronounced "Ar-kan-sas") River, on the north by a highway, Route 50, and on the east and west by prairie lands and wheat fields. After rain, or when snowfalls thaw, the streets, unnamed, unshaded, unpaved, turn from the thickest dust into the direst mud. At one end of the town stands a stark old stucco structure, the roof of which supports an electric sign - dance - but the dancing has ceased and the advertisement has been dark for several years. Nearby is another building...
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...In Cold Blood Truman Capote I. The Last to See Them Alive The village of Holcomb stands on the high wheat plains of western Kansas, a lonesome area that other Kansans call "out there." Some seventy miles east of the Colorado border, the countryside, with its hard blue skies and desert-clear air, has an atmosphere that is rather more Far West than Middle West. The local accent is barbed with a prairie twang, a ranch-hand nasalness, and the men, many of them, wear narrow frontier trousers, Stetsons, and high-heeled boots with pointed toes. The land is flat, and the views are awesomely extensive; horses, herds of cattle, a white cluster of grain elevators rising as gracefully as Greek temples are visible long before a traveler reaches them. Holcomb, too, can be seen from great distances. Not that there's much to see simply an aimless congregation of buildings divided in the center by the main-line tracks of the Santa Fe Rail-road, a haphazard hamlet bounded on the south by a brown stretch of the Arkansas (pronounced "Ar-kan-sas") River, on the north by a highway, Route 50, and on the east and west by prairie lands and wheat fields. After rain, or when snowfalls thaw, the streets, unnamed, unshaded, unpaved, turn from the thickest dust into the direst mud. At one end of the town stands a stark old stucco structure, the roof of which supports an electric sign - dance - but the dancing has ceased and the advertisement has been dark for several years. Nearby is another building...
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... . Wiley and Center for the Study of the Presidency and Congress are collaborating with JSTOR to digitize, preserve and extend access to Presidential Studies Quarterly. http://www.jstor.org This content downloaded from 163.238.9.21 on Sat, 5 Apr 2014 08:14:55 AM All use subject to JSTOR Terms and ConditionsBetty Ford as First Lady: A Woman for Women LEESA E. TOBIN Archivist Gerald R. Ford Library On April 4, 1954, the women's page of The Washington Post carried a fea ture story on Mrs. Gerald R. Ford, a young congressman's wife with a penchant for "quiet" suits and "slightly more talkative" hats. "Mrs. Ford," the writer confided, "believes that wives of congressmen look better on a speaking platform when they're saying nothing. She leaves politics to her husband."1 Twenty-one years later, on October 25, 1975, Mrs. Ford stepped to the podium at the International Woman's Year Congress in Cleveland. In a major address on the role of women in society, Mrs. Ford spoke in support...
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...M A G A Z I N E FA L L 2 0 0 2 Volume 20 Number 2 SPANNING THE GLOBE Duke Leads the Way in International Law Teaching and Scholarship inside plus Duke admits smaller, exceptionally well-qualified class Duke’s Global Capital Markets Center to launch new Directors’ Education Institute from the dean Dear Alumni and Friends, It is not possible, these days, for a top law school to be anything other than an international one. At Duke Law, we no longer think of “international” as a separate category. Virtually everything we do has some international dimension, whether it concerns international treaties and protocols, commercial transactions across national borders, international child custody disputes, criminal behavior that violates international human rights law, international sports competitions, global environmental regulation, international terrorism, or any number of other topics. And, of course, there is little that we do at Duke that does not involve scholars and students from other countries, who are entirely integrated with U.S. scholars and students. Students enrolled in our joint JD/LLM program in international and comparative law receive an in-depth education in both the public and private aspects of international and comparative law, enriched by the ubiquitous presence of foreign students; likewise, the foreign lawyers who enroll in our one-year LLM program in American law enroll in the same courses, attend the same conferences...
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...M A G A Z I N E FA L L 2 0 0 2 Volume 20 Number 2 SPANNING THE GLOBE Duke Leads the Way in International Law Teaching and Scholarship inside plus Duke admits smaller, exceptionally well-qualified class Duke’s Global Capital Markets Center to launch new Directors’ Education Institute from the dean Dear Alumni and Friends, It is not possible, these days, for a top law school to be anything other than an international one. At Duke Law, we no longer think of “international” as a separate category. Virtually everything we do has some international dimension, whether it concerns international treaties and protocols, commercial transactions across national borders, international child custody disputes, criminal behavior that violates international human rights law, international sports competitions, global environmental regulation, international terrorism, or any number of other topics. And, of course, there is little that we do at Duke that does not involve scholars and students from other countries, who are entirely integrated with U.S. scholars and students. Students enrolled in our joint JD/LLM program in international and comparative law receive an in-depth education in both the public and private aspects of international and comparative law, enriched by the ubiquitous presence of foreign students; likewise, the foreign lawyers who enroll in our one-year LLM program in American law enroll in the same courses, attend the same conferences...
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...The World Bank ------------------------------------------------- Top of Form Week 1: Business Ethics and International Responsibility - Discussion This week's graded topics relate to the following Terminal Course Objectives (TCOs): A | Given an organizational requirement to conform business practices to both the law and best ethical practices, apply appropriate ethical theories to shape a business decision. | I | Given specified circumstances of a business decision to expand to international markets, determine what international legal requirements or regulatory controls apply. | | Click on the links in the "Topics" section to view the discussion topics. Then, click "Respond" to add your thoughts to the discussion thread. | Topics | Introductions (not graded, but required) | The World Bank Situation (graded) | Ethics and Patent Rights Post 9/11 (graded) | Q & A Forum (not graded) | | The World Bank Situation (graded) | Class, please read Chapter 2, problem 5 from the Jennings text, p. 72. This week, we will discuss the Wolfowitz situation at the World Bank. Consider the questions at the end of the problem as you make comments in the threads this week. What are the ethics here? Was Wolfowitz trying to do the right thing? Does that make a difference ethically? Throughout the week, I will bring in further questions. Be sure to read the lecture and the international ethics article stated in your reading for the week as well. Rather...
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...For six years, Kingdom Hearts fans have been waiting for the release of the third game in the series. And while the wait has been agonizing, Tetsuya Nomura has kept a steady stream of spin-offs and side stories coming in order to flesh out the history of this series. But in expanding upon the relatively simple stories of Kingdom Hearts 1 and 2, things began to grow more and more complicated. Now, with six games in total making up the series, the plot is a near-labyrinthine mess of connections and revelations. It's confusing for long-time fans and near impenetrable for newcomers. In mere weeks, Kingdom Hearts: Dream Drop Distance will be releasing on the 3DS and promises, according to Nomura, to lead directly into Kingdom Hearts 3. It's with that in mind that I have decided to unravel the plot of the entire series for those who may have missed the opportunity to play some of the spin-offs and those who just want a refresher before diving into the new game. I have also attempted to make this as inviting as I can for newcomers to the series who decide that they want to start with Dream Drop Distance. Be warned though that this timeline will spoil everything in the series so if you want to go in fresh, then it's probably a good idea to refer to this timeline later. With that introduction out of the way, let's begin… ------------------------------------------------- KINGDOM HEARTS: BIRTH BY SLEEP The story begins with a young boy named Ventus and an old man named Xehanort arriving...
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...The History of US-Israel Relations Against Our Better Judgment The hidden history of how the United States was used to create Israel Louis Brandeis, flanked by Rabbi Stephen Samuel Wise, founding secretary of the American Federation of Zionists (right) and Nathan Straus, co-owner of Macy’s (Source: Library of Congress) By Alison Weir April 18, 2013 Alison Weir is Executive Director If Americans Knew and President of the Council for the National Interest. She is available to give presentations on this topic and can be reached at contact@ ifamericansknew.org. How the U.S. “special relationship” with Israel came about W hile many people are led to believe that U.S. support for Israel is driven by the American establishment and U.S. national interests, the facts don't support this theory. The reality is that for decades U.S. foreign policy and defense experts opposed supporting the creation of Israel. They then similarly opposed the massive American funding and diplomatic support that sustained the forcibly established state and that provided a blank check for its aggressive expansion. They were simply outmaneuvered and eventually replaced. Like many American policies, U.S. Middle East policies are driven by a special interest lobby. However, the Israel Lobby, as it is called today in the U.S.[1], consists of vastly more than what most people envision in the word "lobby." As this article will demonstrate, the Israel Lobby is considerably more powerful and...
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...Psychology Not to be confused with Phycology, Physiology, or 1 Etymology Psychiatry. Further information: Outline of psychology and Index The word psychology literally means, “study of the soul" of psychology articles (ψυχή psukhē, “breath, spirit, soul” and -λογία -logia, “study of” or “research”).[10] The Latin word psycholoPsychology is an academic and applied discipline that gia was first used by the Croatian humanist and Latinist involves the scientific study of mental functions and Marko Marulić in his book, Psichiologia de ratione anbehaviors.[1][2] Psychology has the immediate goal of imae humanae in the late 15th century or early 16th understanding individuals and groups by both establish- century.[11] The earliest known reference to the word ing general principles and researching specific cases,[3][4] psychology in English was by Steven Blankaart in 1694 and by many accounts it ultimately aims to benefit in The Physical Dictionary which refers to “Anatomy, society.[5][6] In this field, a professional practitioner or which treats the Body, and Psychology, which treats of researcher is called a psychologist and can be classified the Soul.”[12] as a social, behavioral, or cognitive scientist. Psychologists attempt to understand the role of mental functions in individual and social behavior, while also exploring the physiological and biological processes that underlie cognitive functions and behaviors. 2 History Psychologists explore concepts such as perception...
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...Cellular Technology and Society Today , Political & Economic ., Health, Psychological & Sociological , Cellular Technology & History , Moral & Sociological DeVry University LAS432 Society, Ethics, and Technology Abstract The following paper will discuss the psychological and sociological impact of cellular technology. Cellular technology has seen rapid growth in technology and in personal use. Texting has now become the dominant means of communication and actual conversation skills are diminishing. Exposure to electromagnetic radiation emitted from cellular devices has become a concern and is being studied from many various angles to determine actual health risks from cell phone use. Whether it is for personal or business use, the cell phone has become a permanent fixture in our lives, could have potential health risks, and can become an addiction if necessary steps are not taken to control use and dependency. Cellular Technology and Society Today At any store they are visible. They have their hand plastered to their ear or they are seemingly talking to no one. These are the cellphone users. Hayley Tsukayama, a writer for the Washington post asserts that according to the Pew Internet and Life Project only seventeen percent of Americans still have a land line and ninety percent own a cellphone. (Tsukayama, 2014) The largest contributor to this trend is convenience. Most cellular devices are small and easily portable, allowing the user to move around freely...
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