...My client asked me to find out whether the value of the doughnut coupons should be included in income and ask me to give him some research. If I concluded that their value should be included in income, I was to search that if he could reduce his gross income by including in the income only the value of the coupons that he used. I understand that he has the unused coupons as documentation that neither he nor anyone else has used them. The courts define a gift as “a voluntary transfer of property by one to another without adequate [valuable] consideration or compensation therefrom.” In my research I found that in the Income Act of 1913 states that Congress has allowed the recipient of a gift to exclude the value of a property from gross income. The only exclusion applies to gifts made during the life of the donor and transfers that take effect upon the death of the donor. Though, the recipient of a gift of income-producing property is subject to tax on the income earned from the property. For example, when receiving a home that is being rented it out. The income from the rent is taxed not the property itself. Now if the payment was not for services rendered, otherwise it is not considered a gift, the payment has to be made without a legal or moral obligation and you as the payor received no economic benefit from the transfer. For it to be a gift, the payment must be made more of an impulse or charity. From what I have seen from most cases dealing with gift tax, is most where ruled...
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...SCHOOL OF INFORMATION SCIENCES * COURE CODE: INS 421 * COURE TITLE: ARCHIVES MANAGEMENT * TASK: SEMINAR PRESENTATION CAT ONE * LECTURER: MS.ERIMA * DATE: 24/9/2013 * GROUP 6 MEMBERS * NAME REG.NO SIGN 1. KIPRONOH TOWETT M. IS /50/10 2. BOAZ KIPTOO IS/13/10 3. GEOFFRY LANGAT IS/1098/11 4. LILIAN CHEPCHUMBA IS/08/09 5. JOYCE JEPCHIRCHIR IS/1097/11 6. SPINICAH OKETCH IS/1099/11 7. DIANA MALEL IS/1062/10 QUESTION Discuss the role played by professional archival associations in enhancing archives management in Africa. INTRODUCTION Definition of terms A professional archival association is usually a nonprofit archives organization seeking to further a particular role, the interests of archivists engaged in that profession, and the public interest i.e archieves users. A group of archivists in a learned occupation who are entrusted with maintaining control or oversight of the legitimate practice of the archieves occupation. EXAMPLES OF PROFESSIONAL ASSOCIATIONS. 1. Academy of Certified Archivists Independent, nonprofit certifying organization of professional...
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...gl 040 U.S. Individual Income Tax Return Department of the Treasury - Internal Revenue Service For the year Jan. 1 - Dec. 31, 2013, or other tax year beginning (99) 12013 ,2013, ending _ OMB No. 1545 - 0074 ,20 IRS Use Only Do not write or staple in this space. See separate instructions. Your social security number Your first name and initial Last name JERAD GADDY If a joint return, spouse's first name and initial Last name 072-70-1163 Spouse's social security number Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 702 CHURCH ST City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). A Make sure the SSN(s) above and on line 6c are correct. Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax — or refund. — EATONTON GA 31024 Foreign country name Foreign province/county Foreign postal code You Spouse Filing Status Check only one box. 1 2 3 Single 4 Head of household (with qualifying person). (See instructions.) If the qualifying person is a child but not your dependent, enter this child's name here. ► ri Married filing separately. Enter spouse's SSN above and full name here. Married filing jointly (even if only one had income) Exemptions 6a b Qualifying widow(er) with dependent child...
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...Counseling Approach To Lisa Janelle Wheatley CNED 401 The Pennsylvania State University Abstract This paper will be focusing on Lisa, a Mexican American woman who suffers from a drug and alcohol addiction. I will be talking about Lisa’s family background and her current situation as well. I will pick a counseling theory and briefly describe this theory in detail. I will then apply this theory to Lisa and her situation. The last thing that this paper will focus on will be why I choose this particular theory for Lisa. Case Conceptualization Lisa is a 32-year-old mother of two twin boys age eight. Lisa suffers from a long history of substance and alcohol abuse. Lisa has been using since the age of 12 and her addiction has only progressed worse over the years. Lisa has experimented with a variety of drugs from marijuana, cocaine and eventually to heroin. Lisa is prone to outbursts of violent behavior and being in life threatening situations. As a counselor it is very important for me to consider all aspects of Lisa’s life, so that I can apply the right theory and provide the best treatment for her. Family and Social Dynamics Lisa comes from a very dysfunctional family. Most of Lisa’s childhood was spent in poverty and despair. She saw her mother getting abused at an early age and usually tried to stop the abuse. Lisa’s father used heroin and eventually died of an overdose. Lisa was taught to survive early on by having to fight her brothers and male cousins. When...
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...References………………………………………………………………………………………..15 Appendices: Service Requests…………………………………………………………………...16 Appendix A: Accounting and Finance...…………………………………………………16 Appendix B: Sales and Marketing……………………………………………………….17 Appendix C: Human Resources - HRIS…………………………………………………18 Appendix D: Human Resources – CM...……………………………………...…………19 Appendix E: Operations – CAD...……………………………………………………….20 Appendix F: Operation – ERP…..……………………………………………………….21 Appendix G: Operations - Legal…...…………………………………………………….22 Appendix H: IT Security…………...…………………………………………………….23 Abstract This is a formal response to Service Request, SR-rm-012 Business Systems, which requests analysis and recommendation of Riordan Manufacturing’s current business systems. This paper evaluates the electronic and hard-copy information systems in each of Riordan’s departments. Each section contains a system overview and relationships with other systems. The descriptions include the system’s purpose, function, limitations, advantages, and security threats. This response includes recommendations, which promote system efficiencies, security, and data integrity. Company Background Riordan...
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...Instructions for Forms W-2 and W-3 Page . . . . . . . . . . . . . . . . . . . . Department of the Treasury Internal Revenue Service (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c) Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Need Help? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . How To Get Forms and Publications . . . . . . . . . . . Common Errors on Forms W-2 . . . . . . . . . . . . . . . General Instructions for Forms W-2 and W-3 . . . . . Special Reporting Situations for Form W-2 . . . . . . . Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Specific Instructions for Form W-2 . . . . . . . . . . . . . Specific Instructions for Form W-3 . . . . . . . . . . . . . General Instructions for Forms W-2c and W-3c . . . . Special Situations for Forms W-2c and W-3c . . . . . Specific Instructions for Form W-2c . . . . . . . . . . . . Specific Instructions for Form W-3c . . . . . . . . . . . . Form W-2 Reference Guide for Box 12 Codes . . . . Form W-2 Box 13 Retirement Plan Checkbox Decision Chart . . . . . . . . . . . . . . . . . . . . . . . . Nonqualified Deferred Compensation Reporting Example Chart . . . . . . . . . . . . . . . . . . . . . . . . Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section references are to the Internal Revenue Code unless otherwise noted. 1 3 4 4 4 6 12 13 20 22 23 24 25 27 Additionally, Forms W-2 and W-2c electronic and paper wage reports for...
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...of returns in different time lengths. In finance theory it says when autocorrelation of stock prices is there, then prices are predictable. Therefore, it is evidence against the random walk hypothesis of stock prices. Objective of the study The objective of this research is to test the efficiency of stock prices in Sri Lanka studying autocorrelation of short and long term returns in the CSE. Significance of the study There was a previous research on the predictability of short term returns and mean reversion in long term return in Sri Lanka in two important ways. 1. Previous studies utilized only shorter time periods because lack of long time series, since Sri Lankan stock market commenced only in 1985 and some researchers only used limited data which is the shorter time series available. Whereas the present study uses all-time series of returns available as at the research date (18.5 years from 1985-2003). 2. All previous papers tested only the short term returns except one. But this study examines short term predictability as well as long term mean reversion. It is important to use a long time series when predicting the long term returns to obtain correct results. Therefore, this research contributes to predict both short and long term periods using returns data of a long time series with that data may be more valid and reduces the influences of temporary conditions. Literature Review In past many researches have been carried out to identify...
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... The meaningful role of drinking is explored, along with the capability of peer cultures to manage some alcohol-related 'risks'. The data suggest that the prioritization of adults constructs over teenage subject experiences appears somewhat misplaced since teenage norms are not complete subversions of the adult world. Apparent transgression is better understood as alternative socialization, since teenage peer groups creatively reproduce the wider culture. Copyright of Children & Society is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. Copyright applies to all Abstracts. Author Affiliations: 1School of Sociology, Social Policy and Social Work, Queen's University, Belfast, Belfast, UK ISSN: 09510605...
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...Smokeless Tobacco Use in Bangladesh Dr. Papia Sultana1, Munjila Begum2, Shamima Akter3, Md. Mizanur Rahman4 1. Associate Professor, Department of Statistics, Rajshahi University, Bangladesh 2. MSc Thesis Student, Department of Statistics, Rajshahi University, Bangladesh 3. Department of Epidemiology and Prevention, International Clinical Research Center, National Center for Global Health and Medicine, Tokyo, Japan 4. Department of Population Science and Human Resource Development, University of Rajshahi, Bangladesh and Department of Global Health Policy, Graduate School of Medicine, University of Tokyo, Japan. Abstract Background: Smokeless tobacco (SLT), commonly used in many countries, is associated with various health effects and should given ‘most urgent and immediate priority’ intervention to reduce the effects. Data and Methods: Data was obtained from GATS survey; information from 2009 individuals aged 15 years and above living in Bangladesh using smokeless tobacco products was analysed for this paper. Descriptive analysis and comparison of characteristics to gender was done. Logistic regression was used for advance analysis. Results: Respondents from rural area (56.45%) use more smokeless tobacco products than from urban area (43.55%); average age was 47 yrs with standard deviation (SD) 15.50. Female (69.89%) were more likely to use smokeless tobacco than male (30.11%). Prevalence of using smokeless tobacco was high among the less educated and illiterate...
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...Overcoming the Coffee Crisis Coffee is one of the most widely traded, produced, and consumed commodities in the world today, while globally, 2.5 billion cups of coffee are consumed daily (Ponte 2002, 1099) The drink itself is thoroughly enjoyed by many people, however the process of obtaining this desired commodity is economically and socially costly for many small or individual coffee farms. Many farmers and farm workers struggle to provide for themselves and their families due to the low prices paid by exporters, importers, and middlemen for their raw coffee beans. Some countries, however, have begun to implement regulations and guidelines in order to divert the uneven economical effects on the livelihoods of small farm owners and workers. We will discover that fair trade is the most vital system for small farm owners and workers who are looking to prosper in the coffee industry. Additionally, we will explore the façade that fair trade imposes to mainstream society and how the reality of fair trade is being obstructed by said façade. From raw coffee beans to the liquid cup of coffee we know and love, let’s now set out on a voyage to uncover the strains that are evoked on the people involved in the production process of this highly sought after commodity and ways in which the industry is evolving to facilitate small farm employees needs for sustainable livelihoods. Fair trade can provide peripheral economies with a sustainable coffee industry. Our journey begins in the southern...
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...integrate career and postsecondary education planning into financial decision making. (5)(4) The mathematical process standards describe ways in which students are expected to engage in the content. The placement of the process standards at the beginning of the knowledge and skills listed for each grade and course is intentional. The process standards weave the other knowledge and skills together so that students may be successful problem solvers and use mathematics efficiently and effectively in daily life. The process standards are integrated at every grade level and course. When possible, students will apply mathematics to problems arising in everyday life, society, and the workplace. Students will use a problem-solving model that incorporates analyzing given information, formulating a plan or strategy, determining a solution, justifying the solution, and evaluating the problem-solving process and the reasonableness of the solution. Students will select appropriate tools such as real objects, manipulatives, paper and pencil, and technology and...
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...Research Goal The main goal of doing a project on AMBUSH MARKETING is to know that how it take advantage of situations which allow brands/products to get extra exposure at minimal cost. Research Objectives 1. To examine the unethical issues in the advertising industry. 2. Determine the need of Ambush Marketing. 3. To analyze the measures of Ambush Marketing. 4. To study whether Ambush Marketing is ethical or unethical. Research Questions 1. What are the measures to combat Ambush Marketing? 2. Is it ethical for a company to ambush an event? 3. Why do brands with excellent reputations get into this? Research Methodology The methodology of the study includes study of library references and latest literature on the various educational sites, and compilation of the secondary data and information obtained from various journals. My research methodology will be doctrinal as well as non-doctrinal in nature and therefore data will be collected from both primary and secondary sources. The method of research would be deductive as conclusion would be drawn after the analysis and interpretation of data collected ------------------------------------------------- CHAPTER 1 ------------------------------------------------- UNETHICAL PRACTICES IN ADVERTISING INDUSTRY The field of advertising is extremely broad and diverse. Advertising is a form of communication intended to persuade the viewers, readers or listeners to purchase or take some action upon...
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.... . . . . . . . . 1. Employer Identification Number (EIN) . . . . . . . . 2. Who Are Employees? . . . . . . . . . . . . . . . . . . . . . 1 2 6 7 8 9 Publication 15 Cat. No. 10000W (Circular E), Employer’s Tax Guide For use in 3. Family Employees . . . . . . . . . . . . . . . . . . . . . . . 10 4. Employee’s Social Security Number (SSN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 5. Wages and Other Compensation . . . . . . . . . . . . 11 6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 7. Supplemental Wages . . . . . . . . . . . . . . . . . . . . . 15 8. Payroll Period . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 9. Withholding From Employees’ Wages . . . . . . . . 16 10. Required Notice to Employees About the Earned Income Credit (EIC) . . . . . . . . . . . . 20 11. Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . . 20 12. Filing Form 941 or Form 944 . . . . . . . . . . . . . . 24 13. Reporting Adjustments to Form 941 or Form 944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 14. Federal Unemployment (FUTA) Tax . . . . . . . . . 28 15. Special Rules for Various Types of Services and Payments . . . . . . . . . . . . . . . . . . 30 16. How To Use the Income Tax Withholding Tables . . . . . . . . . . . . . . . . . . . . . 35 2012 Income Tax Withholding Tables: Percentage Method Tables for Income Tax Withholding . . . . . . . . . . . . . . . . . . . . . . 36–37 Wage Bracket...
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.... . . . . . . . . 1. Employer Identification Number (EIN) . . . . . . . . 2. Who Are Employees? . . . . . . . . . . . . . . . . . . . . . 1 2 6 7 8 9 Publication 15 Cat. No. 10000W (Circular E), Employer’s Tax Guide For use in 3. Family Employees . . . . . . . . . . . . . . . . . . . . . . . 10 4. Employee’s Social Security Number (SSN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 5. Wages and Other Compensation . . . . . . . . . . . . 11 6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 7. Supplemental Wages . . . . . . . . . . . . . . . . . . . . . 15 8. Payroll Period . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 9. Withholding From Employees’ Wages . . . . . . . . 16 10. Required Notice to Employees About the Earned Income Credit (EIC) . . . . . . . . . . . . 20 11. Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . . 20 12. Filing Form 941 or Form 944 . . . . . . . . . . . . . . 24 13. Reporting Adjustments to Form 941 or Form 944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 14. Federal Unemployment (FUTA) Tax . . . . . . . . . 28 15. Special Rules for Various Types of Services and Payments . . . . . . . . . . . . . . . . . . 30 16. How To Use the Income Tax Withholding Tables . . . . . . . . . . . . . . . . . . . . . 35 2012 Income Tax Withholding Tables: Percentage Method Tables for Income Tax Withholding . . . . . . . . . . . . . . . . . . . . . . 36–37 Wage Bracket...
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...Economics, University of Eichstaett/Ingolstadt, Ingolstadt, Germany Abstract Purpose – The purpose of this paper is to explore the opportunities of using halal regulation and certification as a mechanism for applying Islamic business ethics in contemporary world. Design/methodology/approach – The current practices of halal regulation and certification and literature on Islamic ethics were reviewed, to identify a practical approach for Islamic business ethics. Findings – Islam allows and accepts different levels of ethical commitment. A multi-level Islamic ethics framework and a multi-level halal certification approach are proposed to facilitate the implementation of Islamic business ethics in a relative context. Two major developments can enrich halal business practices: harmonization of global standards and governance structure, and integrating responsibility and ethical issues in halal standards. Practical implications – The proposed framework and developments can enrich halal regulation and certification practice. Originality/value – The paper emphasizes the importance of flexibility and adaptability in Islamic business ethics implementation, and proposes a new framework and approach to apply Islamic business ethics. Keywords Islam, Business ethics, Social responsibility, Corporate governance, Islamic ethics, Halal, Corporate responsibility Paper type Research paper Journal of Management Development Vol. 31 No. 10, 2012 pp. 1090-1100 r Emerald Group Publishing Limited 0262-1711...
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