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Tuesday, November 26, 2019

Event Reflection Essay

Event Reflection Essay Event Reflection Essay James L’Erario Event/Lecture Reflection RHA Meeting 11/10/14 Every Monday at 9:55, the Residence Hall Association for Davidson Hall meets in Davidson A on the Busch campus. I live in Davidson Hall A and I am the Davidson Hall A Representative. There are four separate halls on Davidson. To start off the meeting, we form a circle and the Davidson RHA President, Ronack, passes out a Hall Government Meeting Agenda paper slip. After everyone becomes situated and shows up, we start the meeting off with a question of the week. For this week, the question of the week was, â€Å"What would you have done differently over the past week?† We then go around the room to share each of our responses. For me, I would have started planning my essay sooner that I did. After the question of the week, we talked about what went well at our first program that we held, which was The Bonfire Bash that took place in the Davidson field. We all agreed that we had a good DJ, good food, good hot chocolate, and an overall good first event. Then w e discussed what we could have improved upon during the program. Not many had responses but the president emphasized that most people needed to be on time for their shifts and not late, as time management is key. Next, we discussed the Big Pink event that is being held soon. This is a volleyball tournament for breast cancer. Then, we discussed ideas for our next program, and we came to a consensus that we should throw a de-stressing party before finals. My job is to

Friday, November 22, 2019

Business Writing on Persuasion for Charity

Business Writing on Persuasion for Charity Business Writing on Persuasion for Charity Persuasion for Charity Philanthropy as social corporate responsibly needs to be uplifted and supported by every person and organization. This is because corporate giving demonstrates that organizations feel and support the welfare of the society and local communities. It is therefore, a way of giving back to the society, in recognition of the many benefits that they in turn avail to organizations. Keep a Child Alive is a program aimed at providing treatment, love, and support to families affected by HIV/AIDS across the globe. It also provides lifesaving antiretroviral treatments, care, and other support services to vulnerable children and people in society. The charity has got offices spread throughout the world where they provide their services to this category of people in society. The charity does not rely on government for funding but rather draws its revenue from, their own programs, direct and indirect public support. They report no membership fees, non-government funding, and revenue from earned inc ome. Therefore, it receives its huge chunk (approximately 95% of its total revenue) from private contribution hence makings it one of charity with an impressive fundraising operations. According to charitynavigator.com, all information about charity organization can be accessed on the website. The website provides in a simplified manner data about various categories of charity organization in terms of their sources of income, location, the nature of their services, their current financial status, areas of operations among other information concerning them. It is therefore, easy and simple to access and determines the kind of charity to offer donation and support their course. Keep a Child Alive charity in 2009 financial years managed to collect a total income of $4, 088,674, and its expenses amounted to $3,556,335. In the year 2010, 87% of Keep a Child Alive charity revenues came from programs, 7% from fundraising, and 6% from management. Even though, the charity has not provided tangible information on the exact number of people that were assisted and the number of organization that participated in their initiative by sending their donations, of the total amount contributed, approximately 7% came from fundraising. This implies therefore that only 7% of the total revenue was accrued from donors; both individuals and corporations as large percentage of their revenue is generated from their own programs. According to Keep a Child Alive website, approximately 33.4milion people are infected with HIV/AIDS worldwide and therefore require the intervention of the charity every year. This statistics is a clear indication of how costly it is for the organization to meet its objectives in ensuring that such children and people are taken good care of. In light of the foregoing, I strongly support the involvement of the company in supporting the charity through social corporate responsibility initiative, by assisting it to reach a wider population to offer their donations and assistance. Apart from leading its philanthropy in supporting the charity, the company will join a larger network of companies involving in philanthropic works and be able to expand its operations, as it will meet new prospective clients. Furthermore, the initiative will enable the company to earn positive reputation from the public as well as increase its coverage to the public hence benefiting. In addition, this interaction will enable the company gain a competitive edge over its competitors, as its customers will feel a sense of care and concern to the needs of the vulnerable in the society. The business is a partnership type. It is an advertising company dealing in billboards, print and electronic advertising. The company has over 220 employees stationed at different locations. However, its headquarters is located in California. It therefore, serves the local market and foreign market depending on the needs of the client. The company is guided by a mission statement† Information is Power.† This shows how the company values and sees the potential information can have. The power of information is important in triggering course of action. The company currently has recorded an increase in its returns triggering it to join the entire society in contributing back to less fortunate through social corporate responsibility programs. The organization has horizontal leadership structure giving the employees and the management an opportunity to relate and interact freely hence fostering their relationships. If you need professional Business writing help feel free to contact professional business paper writing service.

Thursday, November 21, 2019

Importance of Internal and Strategic Communication to the Business Essay

Importance of Internal and Strategic Communication to the Business World - Essay Example Strategic communication entails the concerns necessary for an organization to be successful and generate their competitive advantage. Therefore, the long-term objectives need to be defined in a managerial perspective, which is linked to the survival of an organization. There are theories such as Entrepreneurial Organization Theories of the firm, which tends to combine both endogenous together with exogenous outlook to generate organizational competitive advantage. At the same time, the theories provide essential insights into communication roles in the organization management and also enhancement of communication constituting components. On the other hand, the Entrepreneurial Paradigm tries to identify strategic communication components to support the achievement of organizational objectives. The strategic contribution in relation to communication in an organization plays four major roles, which are aligning, visioning, constituting and energizing activities. The alignment dimension of strategic communication takes into consideration environmental scanning, boundary spanning, bridging and engaging ones. Corporate communication tends to hold a privilege in terms of observation and interpretation of the context, which any organization operates. Entrepreneurship requires social interaction to generate support and shape development of new ideas. Such an approach entails the building of bridges in an organization and  is considered necessary among stakeholders to activate and facilitate both involvement and participation. Internal strategic communication embraces engaging with stakeholders to develop solid relations and lasting partnership.

Tuesday, November 19, 2019

Current Event Article 4 Essay Example | Topics and Well Written Essays - 250 words

Current Event Article 4 - Essay Example Generally, the economic decline in Jamaica is because of the unbalanced tax burdens, insubstantial ineffectual compliance structures and the escalating size of the informal sector. This trend has led the need for Jamaican government officials to develop ways to pinpoint, scrutinize, tax, and impose amenability on individuals and business working in the informal sector. The netted tax revenue from the unexploited tax base would not only contribute to Jamaica’s GDP but also alleviate poverty and improve the living standards of citizens. I think this article is important in accessing the challenges facing Jamaica and how these challenges can be solved. The current state of Jamaican informal economy requires fresh reforms to exploit the informal sector as a resource to the government. Principally instead of giving incentives and subsidies to foreign investors, theJamaican government should bestow them on local workers to boost their confidence in the tax authorities and tax system. The Government of the Jamaica can achieve these goals through fair tax imposition on all businesses, tax reduction rates, tax improvement compliance and enhancement of social platforms on overlooked areas. Once the citizens realize that the taxes are useful to their communities, this will ultimately expedite voluntary compliance and bring about economic growth. Ideally, tax reform is a challenging task to undertake and this could lead to withdrawal of foreign investors from Jamaica. The informal sector can underwrite economic growth in Jamaica if they have substantial incentives to join up the formal

Saturday, November 16, 2019

The Leadership Challenge Essay Example for Free

The Leadership Challenge Essay Challenges are what this book expands on, most especially, challenges pertaining to traditions and myths about leadership. Kouzes and Posner look at the issue of leadership and ask, What’s new, and what’s different? Through their research they conclude that even if the context has changed, the real meat of leadership remains the same. In their book The Leadership Challenge, the authors provide real examples of what true leaders really are and suggest that anyone can do the same and practice these principles so that they shine as leaders in their own spheres of work or activity. Written in 1987, many thought it would be one of those books on leadership but since it comes at a time when the world is undergoing a lot of changes and there is a big demand on excellence. The newest edition emphasize once again that the fundamentals of leadership, the very essence of what it means to be a good leader is the same today as it was two decades ago. Thus, they posit that â€Å"Leaders do exhibit certain distinct practices when they are doing their best. Good leadership is not only an understandable but also a universal process†¦and Leadership is not a private reserve of a few charismatic men and women. It is a process ordinary managers use when they are bringing forth the best from themselves and others.† Perhaps this is what makes the book a hit. The authors are able to hit the weak spot of readers as the challenge is brought out to everyone to do their best because being a true leader requires the very same characteristics that one may already be doing in his own field of work, yet just needs some honing. Thus, the context may change – like there are many modern things that had been changing globally, and in this aspect, leadership has changed dramatically; yet the very essence of leadership is still the same, such as the values and virtues that one cultivates in ordinary life. The book is divided into seven parts with thirteen (13) chapters. It helps that the authors are real leaders themselves. Consider this: Jim Kouzes is Chairman Emeritus of the Tom Peters Company and an Executive Fellow at the Center for Innovation and Entrepreneurship at the Leavey School of Business, Santa Clara University. Meanwhile, co-author Barry Posner is Dean of the Leavey School of Business and Professor of Leadership at Santa Clara University. They come up with a Leadership Practices Inventory (LPI) and other publications have made them the authors to beat. Part One of the book establishes the background of what leadership is all about. They challenge readers on how people can be made to follow leadership—that is, by free choice. Thus, they were able to identify five common practices common to most extraordinary leadership. They maintain that leaders do their best when they challenge, inspire, enable, model and encourage. Leaders interact well with their followers. Right from the start they provide real life examples such as that Tom Melohn who in a period of eight years increased the sales of the North American Tool and Die (NATD) by a factor of 5, increasing its pretax profits by 750 percent, and decreasing annual turnover from 27 percent to 4 percent. By year eight, NATD was ready to open a new plant which Melohn calls â€Å"Plant 20† receiving its ninth â€Å"vendor of the year† award. From there the authors analyze how Melohn did it considering that he could not even hammer a nail or screw the license plates onto his car, claiming he has never read a book on business since his studies focused on history. He was merely a peddler of packaged goods. He attributes his success because: â€Å"We set three objectives for NATD. First, we planned to from the company profitably. Second, to share the wealth among employees. And third, and equally critical, it was important to have fun—not just the two owners, but all our employees.† From this the authors dissect Melohn’s leadership capabilities within the company. It is in these examples, peppered all throughout the book, which makes The Leadership Challenge a great read. Readers are able to identify with the true-to-life examples of ordinary men and women who did their best to make their lives and those of others memorable. The quality and type of leadership depends, in part, on the attitude or stance of the organizational head. The general outlook of companies with regards to community service and mitigation of negative externalities may have originated from its founder. Leadership is a primary aspect of management, and an effective leader is someone who knows how to motivate the colleagues to act for the attainment of goals. Good leadership will empower employees to become collaborators in the programs. A holistic organizational participation thus dispels the notion that innovations of management are just personal whims of the managers. Good leadership is a response to the changing attitude and values of the clients and the society, and to get obstinately stuck in the old notion of sheer profit-making is placing one’s self under the risks of being static. Thus, the authors explain that once successful companies are no longer successful because they have become static along the way when they failed to change and adapt. The authors also underscore that successful leaders have well-designed strategy for planned change. Good leaders also possess well-planned out strategies which are major courses of action adhered to by an organization in order to meet its goals. They are the company’s methods of responding to threat and opportunities. Their philosophies, programs, practices and decisions, must be in line with the other systems and activities of the organization. Good leaders possess good business ethics, in that it is the ultimate act of deviating from the former exploitative system of capitalism and industrialization. Balancing between strategic logic and social involvement with tangible projects may actually be an implementation of ethic’s moral rights model. Yet the authors provide readers with excellent examples of a leadership model which is not based on power. Rather, it is based on the tools that leaders use to encourage people to be involved in accomplishing the company’s goals by making â€Å"extraordinary things happen,† as the authors refer to. Prominent in each chapter are examples of leaders who were able to overcome crisis situations. The authors maintain that knowledge is not the sole capability of the leaders. They argue that knowledge is distributed in all levels of the organization and that in order for the organization to benefit from the knowledge of the other men and women in it, they must be empowered well. Thus they state that it is not a matter of making people feel that they are part of the company. Rather it is a matter of making people part of it. Thus, it is not based on feeling. There is more a reaching out of leaders to these employees such that they are encouraged to be true followers pursuing the goals of the organization. Finally, the authors argue that empowerment of all members is very important in making changes more effective. The more involved people are in the process of change, the more effective the change will be and the more lasting it will be for the company Good leaders today enhance their ability to influence their subordinates in order to facilitate efficient decision making process within the organization. This means enhanced strategies in motivating and influencing employees to achieve their tasks. The core need for good leaders is to have the ability to communicate well with employees their roles in the accomplishment of organizational goals and targets. There are lots of valuable leadership forms in the book which many leaders could use. They represent the most effective and the least effective leadership strategy. The issues of motivation are also delved into in the book and this is the prime mover for many workers. Workers need affirmation that what they are doing is correct and exceptional. The inability of the leader to convey the message that job is well done only demoralizes them. This invokes feelings of uselessness and diminishing self-worth eventually giving no incentive to perform a good job anymore. To be extremely coercive is not an effective communication tool for workers would not be able to confirm their role in the over-all design to achieve the goals. The authors end the book with the Leadership Practices Inventory which was developed to empirically measure the conceptual framework developed in the case studies of managers’ personal best experiences as leaders. This puts a nail in the many concepts that they posit in the entire book. Today, there are researches that investigate how the inventory is related to other independent measures of managerial effectiveness.

Thursday, November 14, 2019

Insanity and Legal Action Essay -- Law

Insanity and Legal Action Schopenhauer’s theory of madness as a defect of memory, while unquestionably dated, nonetheless retains significant intuitive appeal and is at least reconcilable with modern understandings of mental function and insanity.1 If accepted as a working theory in conjunction with a more modern understanding of the operation of the brain, the theory leads to a conception of insanity as a failure of understanding of consequences. In turn, this conception may help explain precisely why the insane are not considered responsible for their actions, and may suggest that the insane cannot be said to have acted at all. Modern cognitive theory suggests that memory is structured primarily around stories. Thus, rather than remembering a sequence of events, we impute to those events some causal structure that enables us to understand and therefore remember the events. Unfortunately, this usually results in significant distortion of the events in our memory as we fill in standard imagery in the place of actual occurrences.2 One conclusion that seems well supported by these observations is that our memory, as we usually think of it, is intimately bound up with our understanding of causation and consequences. Presumably, a defect of memory, which Schopenhauer claims is at the root of all insanity, could thus impair a natural sense of consequences. Conversely, a failure to understand consequences could easily result in just the kind of fragmented and unrecognizable memory that Schopenhauer discusses. The more standard categorizations of insanity, especially as described by Macniven, can be reconciled with this view. Macniven specifically attributes to manic-depressive psychosis a tenden... ...RESPONSIBILITY, supra note 1, at 75–85. 7 H.L.A. Hart, Ascription of Responsibility (1949), in FREEDOM AND RESPONSIBILITY, supra note 1, at 143–148. 8 See, e.g., A.I. Melden, Action (1956), in FREEDOM AND RESPONSIBILITY, supra note 1, at 149–160. Melden proposes a conception of action that, like Hart’s, takes into account a broad set of circumstances surrounding any physical movement or act of will. Unlike Hart, Melden sees these circumstances not as a tool of judgment and ascription, but rather as inherently giving the action a particular meaning. 9 See Barbara Wootton, Crime, Responsibility, and Prevention, in CRIME AND THE CRIMINAL LAW (1963). In the criminal context, Lady Wootton’s suggestions for combining the functions of mental institution and prison might promote greater mental health of prisoners with mental problems irrelevant to their crimes.

Monday, November 11, 2019

Family Youth Communtiy Sciences

Question 1 of 25 0. 4/ 0. 4 Points Theories are vital tools because they D. provide organizing frameworks for our observations of children. Question 2 of 25 0. 0/ 0. 4 Points The stage concept assumes that change is A. development is a process of gradually adding more of the same types of skills that were there to begin with. B. change is fairly sudden rather than gradual and ongoing. C. infants and preschoolers respond to the world in much the same way as adults do. D. development is a smooth, continuous process. Question 3 of 25 0. 0/ 0. 4 Points Dr. Kudrow views development as open to change in response to influential experiences. Dr. Kudrow probably emphasizes A. plasticity. B. stages. C. stability. D. heredity. Question 4 of 25 0. 0/ 0. 4 Points The most consistent asset of resilient children is A. being identified as gifted. B. a strong bond to a competent, caring adult. C. access to high-quality child care. D. high self-esteem. Question 5 of 25 0. 0/ 0. 4 Points Which of the following is true about Charles Darwin's contribution to developmental theories? A. He proved that the development of the human child following the same general plan as the evolution of the human species. B. He launched the normative approach, in which measures of behavior are taken on large numbers of individuals and age-related averages are computed to represent typical development. C. He proved that human development is a genetically determined process that unfolds automatically, much like a flower. D. Scientific child study was born out of his first attempts to document an idea about development. Question 6 of 25 0. 0/ 0. 4 Points Alfred Binet and Theodore Simon's intelligence test was developed as a way to A. measure individual differences in development as a function of race, gender, and birth order. B. accurately predict school achievement and vocational success. C. identify children with learning problems who needed to be placed in special classes. D. document developmental improvements in children's intellectual functioning. Question 7 of 25 0. 0/ 0. 4 Points Which of the following is a reason the psychoanalytic perspective is no longer in the mainstream of child development research? A. Psychoanalytic theorists become isolated from the rest of the field because they failed to consider the early parent-child relationship. B. Many psychoanalytic ideas, such as ego functioning, are too vague to be tested empirically. C. Psychoanalytic theorists accept the clinical method in which age-related averages are computed to represent typical development. D. Modern researchers have demonstrated that personality development does not take place in stages. Question 8 of 25 0. 4/ 0. 4 Points When John Watson taught Albert, an 11-month-old infant, to fear a neutral stimulus by presenting it several times with a sharp, loud sound, Watson applied _____________________ to children's behavior. A. classical conditioning. Question 9 of 25 0. / 0. 4 Points Every time 10-month-old Rita eats a pea, her father claps and says, â€Å"Good girl! † In response to her father's praise, Rita excitedly eats the remaining peas. Rita's behavior is an example of ____________. A. operant conditioning. Question 10 of 25 0. 4/ 0. 4 Points At home, Paul's parents hit him as punishment for misbehavior. At preschool, Paul angrily hits a pl aymate who takes his toy. According to social learning theory, Paul is displaying ________________. D. observational learning. Question 11 of 25 0. 0/ 0. 4 Points Both behaviorism and social learning theory have been criticized for A. presenting ideas that are too vague to test empirically. B. underestimating children's contributions to their own development. C. overestimating children's contributions to their own development. D. emphasizing nature over nurture. Question 12 of 25 0. 4/ 0. 4 Points According to Piaget's theory, in the sensorimotor stage, children D. think by acting on the world with their eyes, ears, hands, and mouth. Question 13 of 25 0. 0/ 0. 4 Points Which of the following is a limitation of Piaget's theory? A. Piaget's stagewise account overemphasizes social and cultural influences on development. B. He overestimated the competencies of infants and young children. C. Adolescents generally reach their full intellectual potential in all areas, regardless of education and experience. D. Children's performance on Piagetian problems can be improved with training. Question 14 of 25 0. 0/ 0. 4 Points Both Piaget's theory and the information-processing perspective A. focus on the development of imagination and creativity. B. regard perception, memory, and problem solving as similar at all ages. C. regard children as active beings who modify their own thinking in response to environmental demands. D. emphasize the importance of equilibration in producing higher levels of thinking. Question 15 of 25 0. 0/ 0. 4 Points Sociocultural theory, ethology, ecological systems theory, and dynamic system theory all focus on A. contexts for development. B. children's biological makeup. C. the adaptive value of behavior. D. how culture is transmitted to the next generation. Question 16 of 25 0. 0/ 0. 4 Points According to Vygotsky's theory, A. today's lifestyles differ so radically from those of our evolutionary ancestors that certain evolved behaviors are no longer adaptive. B. hildren revise incorrect ideas in their ongoing efforts to achieve equilibrium between internal structures and every-day information. C. social interaction is necessary for children to acquire the ways of thinking and behaving that make up a community's culture. D. children shape their own development during both sensitive and critical developmental periods. Question 17 of 25 0. 0/ 0. 4 Points Which of the following behaviors is consistent with Vygotsky's theory? A. Yesica, a child candy seller with no schooling, develops sophisticated mathematical abilities as a result of her work. B. When his mother takes him to the grocery store, Tom is well-behaved because he knows that his mother will reward him with candy. C. When playing in her sandbox, Amy builds the same sort of castle that she observed her best friend building yesterday. D. When working on her math homework, Michelle tries several solutions before she arrives at the correct answer. Question 18 of 25 0. 0/ 0. 4 Points In Bronfenbrenner's ecological systems theory, the __________ encompasses connections between microsystems, such as home, school, and neighborhood. C. mesosystem Question 19 of 25 0. 0/ 0. 4 Points Which of the following recent theoretical perspectives can best explain why Easton never crawled on his hands and knees before he learned how to walk? A. evolutionary developmental psychology B. dynamic systems perspective C. ecological systems theory D. sociocultural theory Question 20 of 25 0. 0/ 0. 4 Points Both _____________ and _____________ stress changes in thinking. A. cognitive-developmental theory; information-processing theory B. ethology; psychoanalytic theory C. dynamic systems theory; ecological systems theory D. behaviorism; social learning theory Question 21 of 25 0. 0/ 0. 4 Points Which of the following is true about structured observation? A. It permits greater control over the research situation than does naturalistic observation. B. It provides rich, descriptive insights into processes of development of one individual. C. It is especially useful for studying behaviors commonly seen in everyday life. D. It usually takes place in a field, or natural environment, rather than in the laboratory. Question 22 of 25 0. 0/ 0. 4 Points Dr. Snyder used the clinical method to obtain a richly detailed case narrative about Charlie, a 10-year-old college student. Dr. Snyder should be aware that A. he information will help him understand the cultural group to which Charlie belongs. B. he cannot assume that his conclusions apply, or generalize, to anyone other than Charlie. C. information collected using the clinical method cannot offer insight into factors affecting development. D. ethical guidelines will limit their contact to one or two sessions. Question 23 of 25 0. 4/ 0. 4 Points A correlation of +. 55 between preschool attendance and self-esteem indicates that children who attend preschool have D. moderately higher self-esteem scores than children who do not attend preschool. Question 24 of 25 0. 0/ 0. 4 Points In an effort to overcome some of the limitations of traditional developmental designs, Dr. Francisco used the ___________ design. A. experimental B. correlational C. sequential D. longitudinal Question 25 of 25 0. 0/ 0. 4 Points When children take part in research, the ethical concerns are especially complex because A. children do not have the same privacy rights as adults. B. immaturity makes it difficult for children to evaluate themselves what participation in research will mean. C. while adults are more vulnerable to psychological harm, children are sometimes exploited. D. children are less vulnerable than adults to physical harm.

Saturday, November 9, 2019

You Decide 1

Memo To:John & Jane Smith From: Re:Memo summarizing various tax issues 1. John Smith's tax issues: Issue a) How is the $300,000 treated for purposes of federal tax income? Applicable Law ; Analysis: http://www. irs. gov/businesses/small/selfemployed/index. html Conclusion: The $300,000 will be treated as self- employed income. Generally you are self-employed if you carry on a trade or business as a sole proprietor, independent contractor, or if you are a member of a partnership. Self-employed individuals are required to file an annual return, and pay estimated tax quarterly.Issue b) How is the $25,000 treated for purposes of federal tax income? Applicable Law ; Analysis: www. irs. gov Conclusion: The $25,000 will be treated as self- employed income as well. John was awarded the 25,000 that paid up front expenses, so the number will cancel each other out. Issue c) What is your determination regarding reducing the taxable amount of income for both (a) and (b) above? Applicable Law ; An alysis: http://www. efile. com/tax-credit/federal-tax-credits/. Publication 526- Charitable contributions. Section 170-charitable contributions and gifts ( c).Section 48- energy credit Conclusion: Establish a self- employed retirement plan, make IRA contributions, make charitable donations including asset donations according to organizations described in section 501 (c)(3), make energy efficient improvement to the home according to IRC code 48. Issue d) Do I get better tax benefits for paying the lease on office space or for buying the building? What are the differences? Applicable Law ; Analysis: IRC Code 167- there should be allowable reasonable depreciation for wear and tear on property used in the trade or business. http://www. law. cornell. edu). http://www. microsoft. com/business. IRC Code 179-allows tax payers to deduct the cost on certain types of property. Conclusion: There are better tax benefits for buying the building. Owners of rental property can write of repairs imme diately. Deprecation on commercial buildings is taken over 39 years; you can also deduct interest on the purchase loan, property tax, and other qualifying expenses. (www. microsoft. com/business). The total amount you can deduct under section 179 cannot be more than $500,000. (www. irs. gov).When leasing a building, the monthly lease payment is tax deductible, but the tax payer cannot deduct interest, property tax, or depreciate. 2. Jane Smith tax issues: Issue a) What are the different tax consequences between paying down the mortgage (debt) and assuming a new mortgage (debt) for federal income tax purposes? Applicable Law ; Analysis: www. law. cornell. edu Conclusion: Satisfying the mortgage will cancel tax deductions for that mortgage loan. Without the mortgage interest, a customer could be placed in a higher tax bracket. This will cause the tax payer to possible owe more money.Assuming a new mortgage have benefits rather than consequences. Issue b) Can John and Jane Smith utiliz e a 1031 tax exchange to buy a more expensive house using additional money from John's case? Applicable Law & Analysis: IRC code 1031. The IRC code 1031 allows deferral of taxes on the exchange of two assets. IRC code 1031 also allows one to sell an asset with the intension to use proceeds to invest in a like asset. (http://financial-dictionary. thefreedictionary. com/Internal+Revenue+Code+section+1031) Conclusion: John and Jane cannot utilize a 1031 tax exchange.Owners of investments and business property may qualify for a section 1031 deferral. Both properties in the exchange must be held for use in a trade or business or for investment. Property used primarily for personal use does not qualify for like-kind exchange treatment. Issue c) Does Jane have a business or hobby? Why is this distinction important? Applicable Law & Analysis: IRC code 183. The IRC code 183 is also called the â€Å"hobby loss rule†, it minimize losses that can be deducted from income from hobbies or o ther non-profit activities.Conclusion: Jane has a business. If time and effort put into the activity is intended to make a profit, this is considered a business. Business versus hobby is important because taxpayers who incorrectly report losses from hobby activities can be subject to additional taxes, interest and penalties in an audit (http://www. irsvideos. gov/Professional/HobbyBusiness) Issue d) Would Jane (and John) realize better tax benefits if she had a separate business for her jewelry-making activities? Applicable Law & Analysis: www. irs. govConclusion: Jane and John would have better tax benefits if Jane had a separate business for her jewelry- making activities. Cost of goods sold is deducted from your gross receipts to figure your gross profit for the year; this could include the cost of material. Jane can also deduct expenses for the business use of her home. Jane can also deduct car expenses mileage rates from 1/1/11-6/30/11 is . 51 per mile and from 7/1/11-12/31/11 . 55 per mile (www. irs. gov) Issue e) What tax benefits would John realize if he invested $15,000 in Jane's jewelry making? Applicable Law ; Analysis: http://perlmutter. house. ov/index. php? option=com_content;view=article;id=707;Itemid=88- Business tax benefits under the recovery act. Conclusion: Small Business Investment: Spurs investments in small businesses by cutting the capital gains tax on investors in small businesses who buy stock (in the next two years) and hold it for more than 5 years. (www. perlmutter. house. gov) Issue f) Can Jane depreciate her vehicle or jewelry-making equipment? How? Applicable Law ; Analysis: Section 179. Section 179 allows business to deduct the full purchase price of equipment purchased or financed during the tax year. (www. section179. org)Conclusion: Section 179 deduction enables small businesses to deduct up to $250,000 of the cost of machinery, equipment, vehicles and furniture. To qualify for the section 179 deduction, your property must h ave been acquired for use in your trade or business. (http://www. irs. gov/businesses/small/article/0,,id=213666,00. html). The total depreciation deduction (including the section 179 expense deduction) you can take for a passenger automobile (that is not a truck or a van) that you use in your business and first placed in service in 2009 is $2,960 ($10,960 for automobiles for which the special depreciation allowance applies. www. irs. gov) 3. John and Jane Smith tax issue: Issue a) Should John and Jane file separate or joint tax returns? Applicable Law ; Analysis: IRC Code 1- The law that impose federal income tax on income, and sets the amount of tax to be paid. Conclusion: Married individuals filing joint returns will pay $75,528. 50 plus 39. 6% of income over $250,000. If Jane establishes her activities as a trade or business they would have to pay less in taxes.

Thursday, November 7, 2019

Cinco De Mayo and the Battle of Puebla

Cinco De Mayo and the Battle of Puebla Cinco de Mayo is a Mexican holiday which celebrates the victory over French forces on May 5, 1862,​ at the Battle of Puebla. It is often mistakenly thought to be Mexico’s Independence Day, which is actually September 16. More of an emotional victory than a military one, to Mexicans the Battle of Puebla represents Mexican resolve and bravery in the face of an overwhelming foe. The Reform War The Battle of Puebla was not an isolated incident: there is a long and complicated history that led up to it. In 1857, the â€Å"Reform War† broke out in Mexico. It was a civil war and it pitted Liberals (who believed in separation of church and state and freedom of religion) against the Conservatives (who favored a tight bond between the Roman Catholic Church and the Mexican State). This brutal, bloody war left the nation in shambles and bankrupt. When the war was over in 1861, Mexican President Benito Juarez suspended all payment of foreign debt: Mexico simply did not have any money. Foreign Intervention This angered Great Britain, Spain, and France, countries which were owed a great deal of money. The three nations agreed to work together to force Mexico to pay. The United States, which had considered Latin America its â€Å"backyard† since the Monroe Doctrine (1823), was going through a Civil War of its own and in no position to do anything about European intervention in Mexico. In December 1861 armed forces of the three nations arrived off the coast of Veracruz and landed a month later, in January 1862. Desperate last-minute diplomatic efforts by the Juarez administration persuaded Britain and Spain that a war that would further devastate the Mexican economy was in no one’s interest, and Spanish and British forces left with a  promise of future payment. France, however, was unconvinced and French forces remained on Mexican soil. French March on Mexico City French forces captured the city of Campeche on February 27 and reinforcements from France arrived soon after. By early March, France’s modern military machine had an efficient army in place, poised to capture Mexico City. Under the command of the Count of Lorencez, a veteran of the Crimean War, the French Army set out for Mexico City. When they reached Orizaba, they held up for a while, as many of their troops had become ill. Meanwhile, an army of Mexican regulars under the command of 33-year-old Ignacio Zaragoza marched to meet him. The Mexican Army was about 4,500 men strong: the French numbered approximately 6,000 and were much better armed and equipped than the Mexicans. The Mexicans occupied the city of Puebla and its two forts, Loreto and Guadalupe. French Attack On the morning of May 5, Lorencez moved to attack. He believed that Puebla would fall easily: his incorrect information suggested that the garrison was much smaller than it really was and that the people of Puebla would surrender easily rather than risk much damage to their city. He decided on a direct assault, ordering his men to concentrate on the strongest part of the defense: Guadalupe fortress, which stood on a hill overlooking the city. He believed that once his men had taken the fort and had a clear line to the city, the people of Puebla would be demoralized and would surrender quickly. Attacking the fortress directly would prove a major mistake. Lorencez moved his artillery into position and by noon had begun shelling Mexican defensive positions. He ordered his infantry to attack three times: each time they were repulsed by the Mexicans. The Mexicans were almost overrun by these assaults, but bravely held their lines and defended the forts. By the third attack, the French artillery was running out of shells and therefore the final assault was unsupported by artillery. French Retreat The third wave of French infantry was forced to retreat. It had begun to rain, and the foot troops were moving slowly. With no fear of the French artillery, Zaragoza ordered his cavalry to attack the retreating French troops. What had been an orderly retreat became a rout, and Mexican regulars streamed out of the forts to pursue their foes. Lorencez was forced to move the survivors to a distant position and Zaragoza called his men back to Puebla. At this point in the battle, a young general named  Porfirio Dà ­az  made a name for himself, leading a cavalry attack. â€Å"The National Arms Have Covered Themselves in Glory† It was a sound defeat for the French. Estimates place French casualties around 460 dead with almost that many wounded, while only 83 Mexicans were killed. Lorencez’s  quick retreat prevented the defeat from becoming a disaster, but  still, the battle became a huge morale-booster for the Mexicans. Zaragoza sent a message to Mexico City, famously declaring â€Å"Las  armas  nacionales  se  han  cubierto  de  gloria† or â€Å"The national arms (weapons) have covered themselves in glory.† In Mexico City, President Juarez declared May 5th a national holiday in remembrance of the battle. Aftermath The Battle of Puebla was not very important to Mexico from a military standpoint. Lorencez was allowed to retreat and hold onto the towns he had already captured. Soon after the battle, France sent 27,000 troops to Mexico under a new commander, Elie Frederic Forey. This massive force was well beyond anything the Mexicans could resist, and it swept into Mexico City in June of 1863. On the way, they besieged and captured Puebla. The French installed  Maximilian of Austria, a young Austrian nobleman, as Emperor of Mexico. Maximilian’s reign lasted until  1867 when President Juarez was able to drive the French out and restore the Mexican government. Young General Zaragoza died of typhoid not long after the Battle of Puebla. Although the Battle of Puebla amounted to little from a military sense   it merely postponed the inevitable victory of the French army, which was larger, better trained and better equipped than the Mexicans it nevertheless meant a great deal to Mexico in terms of pride and hope. It showed them that the mighty French war machine was not invulnerable, and that determination and courage were powerful weapons. The victory was a huge boost to  Benito Juarez  and his government. It allowed him to hold onto power at a time when he was in danger of losing it, and it was Juarez who eventually led his people to victory against the French in 1867. The battle also marks the arrival on the political scene of Porfirio Dà ­az, then a brash young general who disobeyed Zaragoza in order to chase down fleeing French troops. Dà ­az would eventually get a lot of the credit for the victory and he used his new fame to run for president against Jurez. Although he lost, he would eventually reach the presidency and  lead his nation for many years.

Tuesday, November 5, 2019

Introducing Shakespeares Dark Lady Sonnets

Introducing Shakespeares Dark Lady Sonnets The Dark Lady Sonnets (sonnets 127 – 152) follow the fair youth sequence. In sonnet 127, the dark lady enters the narrative and instantly becomes the object of the poet’s desire. The speaker introduces the woman by explaining that her beauty is unconventional: In the old age black was not counted fair,Or if it were, it bore not beauty’s name;†¦ Therefore my mistress’ eyes are raven black †¦ not born fair, no beauty lack. From the poet’s perspective, he is treated badly by the dark lady. She is a temptress described in sonnet 114 as â€Å"my female evil† and â€Å"my bad angel† which ultimately causes anguish for the poet. She seems to be linked to the young man in some way and some sonnets suggest that she is having a passionate affair with him. As the poet’s frustrations build, he begins to use the word â€Å"black† to describe her evil rather than her beauty. For example, the poet sees the dark lady with another man later on in the sequence and his jealousy boils to the surface. Notice how the word â€Å"black† is used with negative connotations in sonnet 131: One on another’s neck do witness bearThy black is fairest in my judgement’s place.In nothing art thou black save in thy deeds,And thence this slander, as I think, proceeds. Top 5 Most Popular Dark Lady Sonnets Sonnet 127: In The Old Age Black Was Not Counted Fair Sonnet 130: My Mistress Eyes Are Nothing Like The Sun Sonnet 131: Thou Art As Tyrannous, So As Thou Art Sonnet 142: Love Is My Sin, And Thy Dear Virtue Hate Sonnet 148: O Me! What Eyes Hath Love Put In My Head A full list of the Dark Lady Sonnets (Sonnets 1 – 126) is also available.

Saturday, November 2, 2019

Course of action Assignment Example | Topics and Well Written Essays - 250 words

Course of action - Assignment Example MAPR enhances ‘independence in fact’ since limited interaction with any client reduces not only the pressure but also the monetary as well as other inducements, for auditing partners to sacrifice their reputation and independence so as to ‘remain silent’. As a consequence, auditing partners might be enthusiastic to question management on financial reporting and creative accounting issues. Secondly, long audit partner tenure means creation of a comfortable relationship between auditing partner and client, which adversely affects a partner’s show of independence. Thus such improvements as those can be brought by MAPR. The other reason why MAPR is best course of action is on the basis of on introduction of new/fresh eyes. Thus MAPR avoids ‘staleness’ emanating from repetitive previous engagements and thus will enhance quality and integrity of audit, since rotation permits the much needed ‘fresh eyes’ to evaluate the firm’ s financial statements as well as accounting policies/practices (Ottaway, 2013). Evidence-the US general accounting office (GAO), current data on ‘restatement rates’ linking to ‘error or fraud’ in previous financial statements subsequent to the closure of Arthur Anderson in 2002 that demanded compulsory auditor rotation for more than 1200 firms. Thus the data indicates a marked rise in restatement rates for ‘error and fraud’ after auditor rotation. It is evident therefore, that from this research GAO provided a possibly persuasive research demonstrating that â€Å"fresh eyes† actually do expose fraud and mistakes under a MAPR –comparable situation. This is apparent therefore, that MAPR promotes conservative and diligence decision making by partners as they will be alert, specifically at the end of their term, knowing a new auditor will be keenly inspecting their work with a pair of ‘fresh eyes’ (Ottaway,