...Qu10-1, Realized Gain - This is the amount of gain that the investor made during ownership of the property. The owner calculates this by determining the net sales price (sales price of the property less closing costs) and then subtracts the adjusted tax basis of the property (the formula is relatively simple and your accountant can help you with this).Recognized Gain - This is the taxable portion of the above "realized gain." Typically, the only taxable portion of realized gain is the boot received after the sale. So, to summarize, the key to using a 1031 exchange is to take a realized gain and reinvest it into another property. Done correctly, there will be no boot, and therefore no recognized gain to be taxed. You will always have a loss or a gain due to an exchange transaction. One the transaction is completed the corresponding amount will be recorded on your income statement. Recognition exists only in the context of tax laws, in some cases the exchange transaction will be excluded under IRC Section 1031. Pr 10-47, On April 18, 2010, Jane Juniper purchased 30 shares of Bryan Corp. stock for $210, and on September 29, 2010, she purchased 90 additional shares for $900. On November 28, 2010, she sold 48 shares, which could not be specifically identified, for $576 and on December 8, 2010, she sold another 25 shares for $188. What is her recognized gain or loss? $210/30=$7 per share - April 18, 2010 $900/90=$10 per share - September 29, 2010 I will use FIFO to calculate...
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...President Barack Obama made it a law (The Affordable Care Act) for everyone to a health insurance on March 23 2010. His main purpose of making this law was to make every citizen able to afford health care. By March 31, 2014 all American are expected to have health insurance coverage or pay a monthly fee for each month you go without insurance. Medicaid was expanded to accommodate more people however, not all state have expanded Medicaid; which means if you did qualify for it before you are not going to. If you are single and make 11,490 per year in a state that has not expanded Medicaid you cannot qualify for Medicaid. Which means on top of all the expenses you already have you will have to find another fifty to one hundred dollars to pay for your insurance premium. Even though you are consider poor by the country’s standard of living you are not poor enough to qualify for government assistance. Is health insurance really the answer to solving the problem of citizen being unable to afford health care? Take Canada for example, you are covered from birth by a health care system that is funded by the country’s sale, income and corporate taxes. There is no limits on who gets government assistance because health care is practically free and not income based and available to everyone. It is possible for a country to make all citizen able to afford health care without making illegal got go without health insurance. America need to follow in the foot step of Canada and make Medicaid...
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...Your supervisor has asked you for your advice. She isn’t sure the company’s information system needs elaborate safeguards because the company has only a simple home page. However, employees use email extensively to contact suppliers and customers. Make a list of threats which may be vulnerable to the company’s information system. • Drive-by Downloads • Phishing Attacks • Spyware • Viruses • Heuristically-Detected Virus • Worms • Unsolicited Browser Changes • Suspicious Browser Changes • Dialers • Trackware Provide a comparative analysis of the types of safeguards would you suggest for the company’s information system. Administrative Safeguards: Administrative safeguards refer to the policies and procedures that exist in your practice to protect the security, privacy, and confidentiality of you patients’ PHI. The administrative safeguards required under the HIPAA Security Rule include: • Identifying relevant information systems • Conducting a risk assessment • Implementing a risk management program • Acquiring IT systems and services • Creating and deploying policies and procedures • Developing and implementing a sanctions policy Physical Safeguards: Physical safeguards for PHI and health IT refer to measures to protect the hardware and the facilities that store PHI. Physical threats, whether in electronic or paper formation, affect the security of health information. Policies and procedures must be put in place to physically safeguard health...
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...Week 7 1. Case 3. CEO Compensation at Qwest. Pg. 728. 2. This case demonstrates the difference between CEO benefits and compensation packages and the performance of the company. Joseph Nacchio, the CEO of QWEST communications, was awarded a hefty package, to include stock options that came to around 217 million for the year despite the company’s poor performance and astronomical debt. Despite the fact that Qwest continued to decline over the next 30 months the company continued to give their CEO double-digit raises even though their average workers received just 3.6 percent. There were a large amount of corporate fraud and financial scandal in the 2002 year and still companies never gave a thought to minimizing their CEO’s salaries if their work wasn’t up to par or if the company was doing horribly when it came to their bottom line. Based on the analysis of CEO pay in 2001, the Investor Responsibility Research Center showed statistics that Joseph Nacchio’s pay package was one of the top packages among companies who’s revenue went over 1 billion. Qwest argued back that his salary was competitive and “on scale” with other firms. 3. A CEO’s pay is usually substantial because they are the ones who are overseeing the entire ship, if you will. If they are being trusted with such a big job then they can certainly be compensated for it. With that being said, most companies are turning to other sources and avenues in order to facilitate paying these individuals with what the standard...
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...1.doc Week2 ACC 260 Week 2 - Unethical Practices of Arthur Andersen.doc ACC 260 Week 2 - The Enron and WorldCom Scandals.doc Week3 ACC 260 Week 3 - DQ 1.doc ACC 260 Week 3 - DQ 2.doc Week4 ACC 260 Week 4 - Philosophical Approaches to Ethical Decision Making - Appendix B.doc ACC 260 Week 4 - Critiquing Philosophical Approaches to Ethical Decision Making.doc Week5 ACC 260 Week 5 - DQ 1.doc ACC 260 Week 5 - DQ 2.doc ACC 260 Week 5 - Approaches to Stakeholder Impact Analysis.doc Week6 ACC 260 Week 6 - Presentation of the CEOs Position.doc ACC 260 Week 6 - Presentation of the Stakeholders Positions - Kardell Legal Counsel.doc ACC 260 Week 6 - Presentation of the Stakeholders Positions - Residents of Riverside.doc Week7 ACC 260 Week 7 - DQ 1.doc ACC 260 Week 7 - DQ 2.doc Week8 ACC 260 Week 8 - Briefly Applying a Decision-Making Framework.doc ACC 260 Week 8 - Fully Applying a Decision-Making Framework.doc Week9 ACC 260 Week 9 - Capstone Discussion Question.doc ACC 260 Week 9 - Solving Ethical Dilemmas in the Accounting Profession.doc ACC 260 Entire Class DQs and all Assignments Purchase here http://chosecourses.com/acc-260-entire-class-dqs-and-all-assignments Product Description Week1 ACC 260 Week 1 - Ethics in the Accounting Profession.doc ACC 260 Week 1 - DQ 2.doc ACC 260 Week 1 - DQ 1.doc Week2 ACC 260 Week 2 - Unethical Practices of Arthur Andersen.doc ACC 260 Week 2 - The Enron and WorldCom Scandals.doc Week3 ...
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...1.doc Week2 ACC 260 Week 2 - Unethical Practices of Arthur Andersen.doc ACC 260 Week 2 - The Enron and WorldCom Scandals.doc Week3 ACC 260 Week 3 - DQ 1.doc ACC 260 Week 3 - DQ 2.doc Week4 ACC 260 Week 4 - Philosophical Approaches to Ethical Decision Making - Appendix B.doc ACC 260 Week 4 - Critiquing Philosophical Approaches to Ethical Decision Making.doc Week5 ACC 260 Week 5 - DQ 1.doc ACC 260 Week 5 - DQ 2.doc ACC 260 Week 5 - Approaches to Stakeholder Impact Analysis.doc Week6 ACC 260 Week 6 - Presentation of the CEOs Position.doc ACC 260 Week 6 - Presentation of the Stakeholders Positions - Kardell Legal Counsel.doc ACC 260 Week 6 - Presentation of the Stakeholders Positions - Residents of Riverside.doc Week7 ACC 260 Week 7 - DQ 1.doc ACC 260 Week 7 - DQ 2.doc Week8 ACC 260 Week 8 - Briefly Applying a Decision-Making Framework.doc ACC 260 Week 8 - Fully Applying a Decision-Making Framework.doc Week9 ACC 260 Week 9 - Capstone Discussion Question.doc ACC 260 Week 9 - Solving Ethical Dilemmas in the Accounting Profession.doc ACC 260 Entire Class DQs and all Assignments Purchase here http://chosecourses.com/acc-260-entire-class-dqs-and-all-assignments Product Description Week1 ACC 260 Week 1 - Ethics in the Accounting Profession.doc ACC 260 Week 1 - DQ 2.doc ACC 260 Week 1 - DQ 1.doc Week2 ACC 260 Week 2 - Unethical Practices of Arthur Andersen.doc ACC 260 Week 2 - The Enron and WorldCom Scandals.doc Week3 ...
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...1) | Sales | TV | Radio | Fuel.Volume | 1 | Min. :18969 | Min. : 0.00 | Min. : 0.00 | Min. :56259 | 2 | 1st Qu.:21171 | 1st Qu.: 0.00 | 1st Qu.: 0.00 | 1st Qu.:61754 | 3 | Median :22924 | Median : 0.00 | Median : 0.00 | Median :63136 | 4 | Mean :23064 | Mean : 41.28 | Mean : 80.47 | Mean :62853 | 5 | 3rd Qu.:24489 | 3rd Qu.: 70.00 | 3rd Qu.:205.00 | 3rd Qu.:64637 | 6 | Max. :28451 | Max. :225.00 | Max. :260.00 | Max. :68549 | 2) a) Yes, The p-value is 9.72e^-12. Much lower than Tyler’s 10% significant level. | Value | Prediction | Lower | Upper | 1 | Minimum | 18809.35 | 14777.04 | 22841.66 | 2 | Mean | 23063.73 | 19182.71 | 26944.74 | 3 | Max | 26739.02 | 22744.55 | 30733.49 | b) c) See above d) Greater fuel volumes could translate as greater number of customers. With greater numbers visiting the gas station, there is a greater chance the customer will visit the store. 3) Residuals: Min 1Q Median 3Q Max -4955.8 -1750.4 -232.4 1464.2 4730.6 Coefficients: Estimate Std. Error t value Pr(>|t|) (Intercept) 22142.385 275.018 80.513 < 2e-16 *** TV 12.193 3.874 3.147 0.00219 ** Radio 5.195 2.700 1.924 0.05726 . --- Signif. codes: 0 ‘***’ 0.001 ‘**’ 0.01 ‘*’ 0.05 ‘.’ 0.1 ‘ ’ 1 Residual standard error: 2138 on 98 degrees of freedom Multiple R-squared: 0.2544, Adjusted R-squared: 0.2391 F-statistic: 16.72 on 2 and 98 DF, p-value:...
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...Week: | Activity or experience | What went well | What went less well | How can I improve | Goals or action plan for future practice | TARGETS IN MY ACTION PLAN that relates to this practice | Week1 | A tour around the entire school, seeing the different sections including fire exits, my classroom and staff rooms | I was assigned a classroom working with 1year olds which was on the bottom floor. They gave us the privilege to use the staff room where I would normally go for lunch. All the Fire exits and extinguishers are clearly marked. | There are only two toilets and many staff I needed to use the loo and somebody was in both toilets which was a fatal inconvenience for me and other members of staff | Come out of my comfort zone when communicating with the adults in my section | | | Week2 | Short training and Learning rules and regulations of the workplace | I was well informed of the rules I have to abide by and what I can and cannot do | Trying to remember all the rules at once | Use the guidelines booklet given me to familiarise more with the rules and regulations | | | Week3 | Meeting all other members of staff in different rooms including the manager who is hardly in | I have met all members of staff including cleaning staff and dinner ladies and clearly introduced myself | Felt quite shy at first and thought I wouldn’t clique with the staff at all because of the difference in age range | Try to become more confident with other staff and interact more with them...
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...meet new friends of the same age to help them communicate and keep them away from isolation. Secondly, TV officials should be cautious about foreign programs, so they avoid showing anything that might be incompatible with our beliefs, traditions and thoughts. Moreover, they should exclude all acts that inculcate violence and crime in our children's minds. Finally, teachers should find alternative educational methods other than cartoon programs to teach children and educate them such as group games and in-class activities. Draft outline: Week1,2,3: Select a topic/ Identify the research question/ Look for sources/ Prepare material for the proposal. Week5: Submit proposal/ Search for more sources. Week6: Submit annotated bibliographies Week7 and 8: Literature review Week9 and 10: Submit first draft of two chapters (introduction& Literature review) Week11 and 12: Data collection period Week13,14,15: Submit a first draft of complete paper. Week16: Submit the final paper. ...
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...جامعة البترا | | Petra University | كلية العلوم الإدارية والمالية | | Faculty of Administrative And Financial Sciences | قسم إدارة الأعمالبرنامج الماجستير Business Administration DepartmentMBA Program | الفصل الدراسي Term:First Term | السنة الدراسية: Year: 2013/2014 | خطة المقرر Syllabus | اسم المقرر | International Business | Course Title | رقم المقرر | 301723 | Course Number | المتطلب السابق | - | Prerequisite Course | Course Objectives | This course aims to highlight the role and functions of multinational / global corporations and governments in international business. This is achieved through helping students be able to: * Define globalization and international business and show how they affect each other * Understand why companies engage in international business and why international business growth has accelerated * Discuss behavioral factors influencing countries’ business practices * Discuss the philosophy and practices of the legal system * Describe trends in contemporary legal systems * Profile the characteristics of the types of economic systems * Examine corporate responses to globalization in the form of codes of conduct, among other things * Understand why production factors, especially labor and capital, move internationally * Grasp company strategies for sequencing the...
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...Sultan Qaboos University College of Economics and Political Science Department of Operations Management and Business Statistics POMG4725: Special Topics in Operations Management PRINCIPLES OF LEAN OPERATIONS Course Syllabus Course Code: POMG4725 Course Title: Special Topics in Operations Management Credits: 3 Hours Contact Hours: 42 hours Course Status: Major elective Language of Instruction: English Course Type: Lecture Course Description and Objectives: This course covers methods and best practices companies should use to identify and eliminate waste (non-value-added activities) throughout the organization. It provides basic definitions, real-world examples, and an introduction to such topics as the transparent workplace, lean product development, Value Stream Mapping, lean process improvement, controlling processes, and continuous improvement. These tools, techniques and philosophies have been used worldwide by best-in-class companies to improve their bottom line, make them more competitive, and drastically improve their responsiveness to the customer. Topics: • Development of the concept of a lean organization and what benefits it will deliver • Identification of waste activities and understanding why they should be eliminated • How to use flow analysis to analyze a process and identify non-value-added activities • Understanding of the standard lean operations tools: 5S, visual workplace and visual order control, manufacturing cells, use...
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...Australian School of Business School of Banking and Finance FINS5530 FINANCIAL INSTITUTION MANAGEMENT COURSE OUTLINE SEMESTER 2, 2009 TABLE OF CONTENTS 1. STAFF CONTACT DETAILS 2. COURSE DETAILS 2.1 Teaching Times and Locations 2.2 Units of Credit 2.3 Summary of Course 2.4 Course Aims and Relationship to Other Courses 2.5 Student Learning Outcomes 3. LEARNING AND TEACHING ACTIVITIES 3.1 Approach to Learning and Teaching in the Course 3.2 Learning Activities and Teaching Strategies 4. ASSESSMENT 4.1 Formal Requirements 4.2 Assessment Details 4.3 Assessment Format 4.4 Assignment Submission Procedure 4.5 Late Submission 5. ACADEMIC HONESTY AND PLAGIARISM 6. COURSE RESOURCES 7. COURSE EVALUATION AND DEVELOPMENT 8. STUDENT RESPONSIBILITIES AND CONDUCT 8.1 8.2 8.3 8.4 8.5 8.6 Workload Attendance Special Consideration and Supplementary Examinations General Conduct and Behaviour Occupational Health and Safety Keeping Informed 1 1 1 1 1 1 2 2 2 3 3 3 4 4 4 4 4 5 5 5 6 6 6 6 6 7 7 7 9. ADDITIONAL STUDENT RESOURCES AND SUPPORT 10. COURSE SCHEDULE 1. STAFF CONTACT DETAILS Jianfeng Shen (Lecturer in Charge, Lecturing weeks 7-12) Room: ASB337 Tel No: 9385 4581 Email: jianfeng.shen@unsw.edu.au Consultation: Monday: 1 – 2:30pm Vic Edwards Senior Lecturer in Charge (Lecturing weeks 1 – 6) Room: ASB354 Tel No.: 9385 5860 Email: v.edwards@unsw.edu.au Consultation: Tuesday: 3.00 pm to 4.30 pm Students with queries regarding course administration or lecture contents should: • •...
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...AC 1.1 Explain the importance of innovation for own organisation. I have been successfully running my own business as a self-employed trainer for health and social care for the past 3 years. All of this was made possible by using all the experience gained in this field for the past 15 years and applying all the skills and certification outcomes to find out what my client’s needs are and what it’s expected by my learners. Also complying with regulations, keep updated with resources and new guidelines. Innovation within my organisation is about creating and successfully applying new ideas in this particular field. This could be in the form of such as creating and bringing a new product or service to market, or a series of smaller innovations such as finding better or more efficient ways of working and becoming more profitable. Innovation is a creative process and some business ideas need an investment of time, energy and money in order to develop and deliver results. Developing a culture of innovation can be vital to my organisation’s long-term success and profitability. There have been several reasons why I had to generate some new ideas which so far have been critical to my business’s success. Although every organisation will have its own priorities and sector-specific issues to balance, I believe business that fail to innovate run the risk of losing ground to competitors, losing key staff, or simply operating inefficiently. Innovation can be a key differentiator between market...
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...SYLLABUS ENG/102 Research Writing Copyright ©2014 by University of Phoenix. All rights reserved. Course Description Students focus on gathering research, evaluating and documenting sources, and developing a major research paper. Selected readings prompt discussion regarding bias, rhetorical devices, arguments, and counter arguments. Grammar exercises address commonly confused sets of words, modifiers, parallel structure, sentence variety, and sentence clarity. Course Dates Aug 18, 2014 - Oct 19, 2014 Faculty Information Name : Email Address : Alternate Email Address Phone Number : BERNICE PARROTT (PRIMARY) baparrott@email.phoenix.edu (770) 886-9389 Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents (both located on your student website): • Academic Policies • Instructor Policies 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. Get Ready for Class • Familiarize yourself with the textbooks used in this course. Course Materials All electronic materials are available on your student website. Week1 Identifying Components of Argumentation Tasks • Course Preparation Aug, 18 - Aug, 24 Objectives/Competencies ...
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...MM522 – Marketing Management 06/17/2012 Week7 for IT Shared Services – Marketing Plan 1. Executive Summary 2 2. Situation Analysis 4 2.1 Market Summary 5 2.2 Strengths, Weaknesses, Opportunities and Threat Analysis 5 2.3 Competition 6 2.4 Service Offering 7 2.5 Keys to Success 8 2.6 Critical Issues 8 3. Marketing Strategy 8 3.1 Mission 8 3.2 Marketing Objectives 9 3.3 Financial Objectives 9 3.4 Target Markets 10 3.5 Positioning 11 3.6 Strategies 11 3.7 Marketing Mix 11 3.8 Marketing Research 12 4. Controls 13 4.1 Implementation 13 4.2 Marketing Organization 13 4.3 Contingency Planning 14 5. Conclusion 15 6. References 15 1. Executive Summary Shared service organizations have been an important strategy for process optimization and cost control in any fortune company. Specifically IT shared services offer unparallel benefits by combining the synergies of effective functional knowledge with exceptional technical disciplines. Various common services such as IT help desk, Quality assurance, application development and maintenance; change management can be combined and offered to various parts of the organization. In addition to cost reduction, several best practices can be established in terms of technology standards, process standards and resource utilization. Though the benefits are clear several companies face challenges in implementing a well functioning IT shared services organization. This marketing plan examines...
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