...CHAPTER 5 CORPORATIONS: REDEMPTIONS AND LIQUIDATIONS SOLUTIONS TO PROBLEM MATERIALS Problems 30. a. Teal Corporation would have a taxable gain of $150,000. The gain would be ordinary or capital depending on the type of property distributed. The E & P of Teal Corporation would be increased by $150,000 (the amount of gain to Teal) and decreased by $250,000 (the FMV of the property distributed). Teal’s E & P also would be decreased by the amount of tax due on the gain recognized. Grace would have dividend income of $250,000 and a basis in the asset of $250,000. b. The tax consequences to Teal Corporation would be the same as in a. Grace Corporation would have dividend income of $250,000, but only 20% of the $250,000, or $50,000, would be taxed to Grace. Because Grace Corporation has a 20% or more ownership interest in Teal Corporation, the 80% dividends received deduction is applicable. Grace Corporation would have a basis of $250,000 in the property. c. The tax consequences to Teal Corporation would be the same as in a. Grace would have a capital gain of $170,000 [$250,000 (value of the property) - $80,000 (basis in stock)] and a basis of $250,000 in the property received. d. The tax consequences to Teal Corporation would be the same as in a. Grace Corporation would have a capital gain of $170,000 [$250,000 (value of the property) - $80,000 (basis in stock)] and a basis of $250,000 in the property received. ...
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...Contemporary Business Strayer University Fatumata Fofana Dr. Michael Jackson Laverty Date: 05/24/15 Compare and contrast the two (2) industries you have identified in terms of size, products, services, customers, economic and regulatory environment. The two industries that I have identified are; Twitter and Google, Twitter is a "micro-blogging" tool, meaning you can share clever comments and content, but you must keep it brief (under 140 characters to be exact). Twitter has experienced exponential growth since it began. Twitter provides its users with many ways to segment content based on topic through the use of hashtags (e.g. #Infusionsoft), trending topics, saved searches, follower lists, and more. Twitter is a quite useful "listening" tool so you can see what your target audience is discussing, stay up to date on industry trends, and engage in conversation with those who talk about your company. The follow connection on Twitter may be initiated by an "offline" relationship, but it is just as likely to be created by a common interest. Twitter users follow industry experts and those with who teach or study the same topics that interest them. Though the bond between Twitter users is not as personal, active users generally have a larger circle of influence on Twitter than they might have on Facebook. Twitter also has search power, allowing users to search by topic, name, and more. Twitter also allows for more automation since tools like Hoot Suite allow you to schedule...
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...Discussion Question Week 1 By: Rashad C Wright Determine the three primary purposes of cost estimates. Predict two issues that could arise if a cost estimate is not conducted properly or at all. The IGCE serves as the basis for reserving funds during the acquisition planning period. Which means that it is used for comparing costs or prices proposed by offerors or applicants. The IGCE also serves as an objectives basis for determining price reasonableness. Agreement, Contracting, and Budget Officers review past government purchases to justify both price and costs of a product and services before awarding a contract. Also the ability to review current reasonable market price, provides an opportunity to negotiate realistic prices when the Government request corrections in the IGCE. There are three primary purpose of cost estimate. The primary purpose of cost estimates are: To reserve funds for the contract during the acquisition planning phase, As a basis of comparison for costs or prices proposed by prospective vendors, To determine price reasonableness if only one vendor responds to a solicitation. Reserving the funds for contracting during the acquisition planning phase is great because it helps with assisting preparation for upcoming budgets. Budgeting officers are able to ensure that allotted funds are available for government projects. The second primary purpose is the comparison for costs or prices proposed by prospective vendors. This importance of this purpose...
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...Assignment 1 Compensation practice Erica Nuahn Strayer University Profession: Janine Przybyl Bus 409 Best Buy is the world’s largest consumer electronics retailer, offering advice, service and convenience – all at competitive prices – to the consumers who visit its websites and stores more than 1.5 billion times each year. In the United States, more than 70 percent of Americans are within 15 minutes of a Best Buy store and BestBuy.com is among the largest ecommerce retailers in the United States. Additionally, the company operates businesses in Canada, China and Mexico. Altogether, Best Buy employs more than 140,000 people and earns annual revenues of more than $40 billion. By aligning with Accenture, Best Buy can leverage the provider’s global expertise in building and providing HR services and systems, allowing it to achieve a flexible, scalable delivery model much faster than if it were to build these capabilities in house. In addition to speed to capability, the partnership simplifies the complex challenge of transforming HR, enabling Best Buy’s HR professionals to focus on leading the human-capital component of its transformation. The payroll and bonus administration functions that previously were the province of finance have moved over to the new HR team at Accenture. “Aligning these functions under HR allows for a single point of contact for Best Buy employees, thus improving the overall employee experience,” Walden explains. “It also enables employees...
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...STANLEY HARTSLIEF STUDENT NO: 10644136 WORDS: 630 WEEK 1: DISCUSSION QUESTION Why is successful supply chain management so dependent upon the integration of CRM, ISCM and SRM? Discuss and compare in context of a large organization and a small business. INTRODUCTION According to Chopra and Meindl the definition of Supply chain is as follows “It is the dynamic that involves a flow of information, product and funds between different stages”, looking at this definition it has become increasingly important for the companies that would want to be competitive in the new world market to spend lot of time and money to develop and improve on their Supply chain DISCUSSION Looking at the question posted we first need to understand what each of these systems are and what they are attended for, looking at CRM (Customer Relationship Management) this system are in place to generate customer demand and the tracking of orders to keep the customer happy and ensuring that we have return business through positive feedback from our customers and their experience in dealing with the company, it also will give us an indication of any shortcomings in our process to ensure that we improve on them The second system that we need to look at is the ISCM (Internal Supply Chain Management) system the purpose of the system is to obviously fulfil the requirements generated by the CRM system in a timely and lowest possible price. The third system would be the SRM (Supplier Relationship Management)...
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...m Dear Neighbors, We have a small baby that sleeps frequently during the day. Please try not to slam the doors when you are entering and exiting your apartments. Thank you for your consideration. Dear Neighbors, We have a small baby that sleeps frequently during the day. Please try not to slam the doors when you are entering and exiting your apartments. Thank you for your consideration. Dear Neighbors, We have a small baby that sleeps frequently during the day. Please try not to slam the doors when you are entering and exiting your apartments. Thank you for your consideration. Dear Neighbors, We have a small baby that sleeps frequently during the day. Please try not to slam the doors when you are entering and exiting your apartments. Thank you for your consideration. Dear Neighbors, We have a small baby that sleeps frequently during the day. Please try not to slam the doors when you are entering and exiting your apartments. Thank you for your consideration. Dear Neighbors, We have a small baby that sleeps frequently during the day. Please try not to slam the doors when you are entering and exiting your apartments. Thank you for your consideration. Dear Neighbors, We have a small baby that sleeps frequently during the day. Please try not to slam the doors when you are entering and exiting your apartments. Thank you for your consideration. Dear Neighbors, We have a small baby that sleeps...
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...Choosing a Distributor By Sarah Smith HTM 250 Dr. Bonimy May 16, 2014 Assignment 1 Founded in 1969 by John Baugh, Sysco has continued to grow and experience great success since its establishment began. It all started in 1969 when Baugh persuaded owners of eight small food distributors to combine the nine companies, which would establish what he hoped to transition into a national foodservice distribution organization. It was Baugh’s hope that he would someday be able to distribute any food despite its regional availability. In 1970, Sysco went public and was able to acquire its first acquisition. In 1979, Sysco’s Revenues exceeded $1 billion. In 1981, Sysco becomes the largest foodservice distribution company in the United States. Throughout the early 1990s, SYSCO made acquisitions, which further increased the company's geographic spread. In early, 2001 SYSCO acquired a group of specialty meat supply operations in Texas, which focused on providing fresh meat to upscale restaurants. (Kreimer, Susan, Dec. 2001) This acquisition enabled Sysco to generated annual revenues in excess of $200 million. And lastly, in 2005 the very first SYSCO regional redistribution centers opened. Over the years, Sysco has grown steadily through massive acquisitions of smaller distributors, which has enables Sysco to obtain double-digit increases in sales and earnings every year. The geographical areas that Sysco serves are; USA, Canada, United Kingdom, Asia, and China. More...
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...student – Assignment 2: Using Your Manager Skills – Situation 1 student Professor LEG 100 March 9, 2015 MEMORANDOM To: President Shep Howard From: student Date: March 9, 2015 Re: Simply Green Products Dear President Howard, It has come to my attention that an environmental group known as “SafePack Materials Pollute” is clamming that our SafePack materials are not biodegradable. The group is asserting that these materials are causing an environmental hazard that is seeping from a local landfill into a nearby stream. The group has also launched an internet campaign geared toward compelling fruit producers to stop purchasing our packing materials. The situation raises environmental issues that relate directly to the Clean Water Act and the Solid Waste Disposal Act. The overall goal of the Clean Water Act is to eliminate the discharge of pollutants in the navigable waters of the United States (Bagley, p.487). To be in violation of the Clean Water Act, the SafePack Materials Pollute group must have several elements present to prove a valid claim towards our company. First, the group must be able to prove that our product is truly the cause of the seepage from the landfill into the nearby stream. Other evidence that may be used as proof may include testimony from witnesses, photographs or video tapes. The group must also be able to prove if our company does or does not have a NPDES permit. According to the United States Environmental Protection Agency, a NPDES permit...
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...Centralia Coal Mine A Brief History: On March 25th, 1947, a deadly coal mine explosion rocked the calm, peaceful town of Centralia, IL. This particular coal mine was providing coal to the war effort in World War II. A charge ignited built-up coal dust and caused the explosion. This should have surprised no one. Many public sector safety professional, Union council, federal agencies knew of the hazards and knew the result of it. The mine company and various officials of mine safety agencies were notified about the danger of Coal mine 5 at Centralia, IL. Failure to take action to abate the hazard resulted in the loss 111 precious hard working men who had spent much of their lives mining coal. Scanlan Alternatives: In 1941 Driscoll Scanlan was send to inspect the Centralia No. 5 coal mine by Robert Medill the director of the Illinois Department of Mines and Minerals. Scanlan found out that the mine was highly explosive due to coal dust build up. He suggested that the mine must be shut down immediately till everything is been cleaned. The report and recommendations were ignored by the company. Scanlan did send the report again and again and I was ignored by the Bell and Zoller Coal Mine Company who owned the Centralia coal mine. 5. There were many alternative ways Scanlan could have addressed his findings and could have prevented the accident. The ways are as follows and described. One way could be that Scanlan was appointed by the Department of Mines and Minerals and when...
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...The ground breaking technological advancements of today is allowing the average consumer to watch streaming videos; the technologies have come to the front from companies such as Ericsson and Alcatel-Lucent. These technologies will continue to amaze and amuse us like rides at an amusement park. Compare and Contrast 3G Wireless Networks to 4G Networks The comparisons and contrasts are laid out on blueprint papers and networks architectural layers in terms of services and applications, data throughput, and the end users perceptions. The differences in network architectural layout has its contrasts between the 3G and 4G networks, 3G networks are compiled of 1xrtt networks, CDMA 2000, along with the edge network. This observation comparison of the 4G network contrasts itself above the 3G network by increased data speeds, based on the network architectural cable wiring of the 3G network, and the fiber optic glass like tubes of a 4G network carrying thousands more data packets a second. The 4G networks, LTE, and LTE-advanced, WiMax2, advance themselves beyond the 3G networks, it’s like comparing and contrasting dial up speeds to high internet speeds at this point. The services and applications entertainment would start with3G attractions, mobile applications, streaming video and data applications became main-stream. (Smartphone 3G and 4G technology, heading paragraph: 4G: Up to 1Gbps.) With this 3G attraction there were mobile applications, and video content that required quicker...
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...ORGANIZATIONAL ANALYSIS Dr. Larry Byrd BUS310 9/14/2014 ORGANIZATIONAL ANALYSIS Nature of the Organization The Coca Cola Company is an American multinational company that is a part is in the drink industry. Coca Cola is located is located in located in Atlanta. Coca Cola currently offers more than 500 brands worldwide. They are also offering product in more than 200 countries of the world. Coca Cola currently employs 146,200 employees. It is a prestigious company and it has a well managed performance management system in order to achieve higher employees’ performance accordance with organizational goals. Coca Cola is one of the most valuable global brands of the world. Coca Cola has been holding the largest market share in the beverage industry with approximately 40% share in industry for several years. Coca Cola is has a very strong brand recognition in market due to the strong marketing and advertisement strategies they have. Pierce says, “Coca Cola focus on corporate social responsibility programs like healthy leaving, recycling packaging, water stewardship, energy conservation and much more provides the competitive advantage to company over others.” (Pierce, 1987) They focus on ways to make the environment better and safer. HR Support of the Company Mission Human Resources according to DeNisi & Griffin, “are the people that...
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... Reference number: Document Control Change Record Date Author Version Change Reference Reviewers Name Position Table of Contents Document Control 2 1 Business Requirements 4 1.1 Project Overview 4 1.2 Background including current process 4 1.3 Scope 4 1.3.1 Scope of Project 4 1.3.2 Constraints and Assumptions 5 1.3.3 Risks 5 1.3.4 Scope Control 5 1.3.5 Relationship to Other Systems/Projects 5 1.3.6 Definition of Terms (if applicable) 5 1 Business Requirements 1.1 Project Overview Provide a short, yet complete, overview of the project. 1.2 Background including current process Describe the background to the project, (same section may be reused in the Quality Plan) include: This project is The project goal is to The IT role for this project is 1.3 Scope 1.3.1 Scope of Project The scope of this project includes a number of areas. For each area, there should be a corresponding strategy for incorporating these areas into the overall project. Applications In order to meet the target production date, only these applications will be implemented: Sites These sites are considered part of the implementation: Process Re-engineering Re-engineering will Customization Customizations will be limited to Interfaces the interfaces included are: Architecture Application and Technical Architecture will Conversion Only the following data and volume will be considered...
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...|NW490 – Senior Seminar | |Vanesa Weeks | |James Hawkins | |Justin Ossai | | | |10/6/2009 | | | Company Overview The purpose of this proposal is to implement wireless communication at Westwood Resort, address the current network status and how to improve network capabilities throughout the resort. The goal of the company is to provide free Wi-Fi access to guests and at the same time ensure that the internal network remain secure. In addition, the resort wants to provide better cell phone access in the Fitness Center. Westwood Resort is located in Atlanta GA; it is a single building structure which is composed of ten stories, 500 guest rooms, two banquet halls, seven meeting rooms, hotel lobby, reception, coffee shop, fitness center, and poolside. The Business Center and half the guest rooms are wired for internet access with a dedicated T-1 connection. The hotel currently runs an Ethernet network at 10Mbps with Linux as their primary...
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...RES 531 WEEK 7 ASSIGNMENT 5 SIGNIFICANCE OF THE STUDY To purchase this tutorial visit here: http://wiseamerican.us/product/res-531-week-7-assignment-5-significance-study/ contact us at: SUPPORT@WISEAMERICAN.US RES 531 WEEK 7 ASSIGNMENT 5 SIGNIFICANCE OF THE STUDY “The Significance of the Study section is the researcher’s opportunity to explain why the research problem under study is significant in theory and/or practice.” DRP Manuscript Guidebook This is the fourth section of your final APA-formatted Research Proposal paper. Here is where you show your passion about the topic. Submit a one to two (1-2) page description that includes: 1. An explanation of why the topic is important to you. 2. A discussion of why the study is significant, either in theory or practice. 3. A discussion of what benefits or advantages might be realized through this research. The format of the description is to be as follows: o Typed, double-spaced, Times New Roman font (size 12), one-inch margins on all sides, APA format. RES 531 WEEK 7 ASSIGNMENT 5 SIGNIFICANCE OF THE STUDY “The Significance of the Study section is the researcher’s opportunity to explain why the research problem under study is significant in theory and/or practice.” DRP Manuscript Guidebook This is the fourth section of your final APA-formatted Research Proposal paper. Here is where you show your passion about the topic. Submit a one to two (1-2) page description that includes: 1. An explanation of why the topic is...
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...the following two documents: University policies: You must be logged into the student website to view this document. Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality. Course Materials Wallace, H., & Roberson, C. (2009). Written and interpersonal communication: Methods for law enforcement (4th ed.). Upper Saddle River, NJ: Pearson Prentice Hall. All electronic materials are available on the student website. Week One: The Communication Process | | Details | Due | Points | Objectives | 1.1 Describe the process and components of communication. 1.2 Describe the flow of communication in organizations. 1.3 Identify how barriers to effective communication can be overcome. 1.4 Explain the role of types of listening in oral communication. | | | Readings | Read Ch. 2–4 of Written and Interpersonal Communication.Read...
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