...Essay Question 1 1. From the sale of his home in 2004, Melvin will incur a gain in the amount realized from the sale of his home, which exceeds his deferred basis in the home because the property was transferred to him incident to divorce. Furthermore, Melvin will be able to exclude the gain on the sale of his personal residence from his taxable income. The rules pertaining to federal income tax and income tax deductions are governed by the Internal Revenue Code (“the Code”). According to the Code, all income is taxable from whatever source derived unless otherwise excluded. Pursuant to the Code, income is defined as any economic benefit to the taxpayer or any clearly realized accession to wealth. Under this conceptualization of income, income can be in the form of cash or the fair market value of any property received. In the instant case, Melvin sold his principal primary residence. The amount realized for the sale of his home was $200,000 in cash and two paintings, each valued at $50,000. Thus, his entire amount realized, consists of the total value, or $300,000. Determining the amount realized is only the first step in determining what income will be taxable to Melvin in 2004. Next, because the disposition of property (receiving value for the sale of a home) is a capital gain, the amount of Melvin’s basis in the property must be subtracted from the amount realized to determine the amount of taxable income. A taxpayer’s basis in property is the amount of money...
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...Danielle Born EN102 November 10, 2012 Portfolio How has this course benefited me in my career? This course has shown me another type of writing styles. We were taught to to plan out and write an argumentative essay. This course will help me in my career because I now know another advanced writing style. Writing is very important in the business world. With amazing direction from my professor, I was able to see where I had gone wrong and fix and learn from my mistakes. I believe this course has made me an even stronger writer than I was before. What specific skills have I learned in this class? The specific skills that were learned in EN102 were, constructing a strong thesis statement, compiling strong supporting ideas and learning how to write argumentative essays. Instructor Comments regarding my performance: Lesson 1: You did a good job creating ten solid questions and presenting them in a manner to produce a quality response. You handled each stage of the interview professionally, well done. Thank you, Karen You came up with some solid ideas for topics that will work well as a final project. Do some preliminary research and make sure you will have no trouble finding enough information on your topic to meet the minimum requirements (1,400 words at least) of the project. Thank you, Karen Lesson 2: You did a solid job on your chosen activity. Good work eliminating all spelling and grammar errors. Thank you, Karen This assignment will serve as the foundation...
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...UNIVERSITY OF EDUCATION, WINNEBA DEPARTMENT OF PSYCHOLOGY AND EDUCATION FACTORS INFLUENCING CAREER CHOICE AMONG THE SENIOR HIGH SCHOOL STUDENTS IN THE SOUTH TONGU DISTRICT OF VOLTA REGION, GHANA DANIEL KWASI GAMELI AVUGLA JULY, 2011 UNIVERSITY OF EDUCATION, WINNEBA DEPARTMENT OF PSYCHOLOGY AND EDUCATION FACTORS INFLUENCING CAREER CHOICE AMONG THE SENIOR HIGH SCHOOL STUDENTS IN THE SOUTH TONGU DISTRICT OF VOLTA REGION, GHANA DANIEL KWASI GAMELI AVUGLA (B.ED BUSINESS EDUCATION, ACCOUNTING OPTION) A Thesis in the Department of Psychology and Education, Faculty of EDUCATIONAL STUDIES Submitted to the School of Graduate Studies, University of Education, Winneba, in partial fulfilment of the requirements for award of the Master of Philosophy (M. Phil Guidance & Counselling) degree JULY, 2011 DECLARATION STUDENT’S DECLARATION I, DANIEL KWASI GAMELI AVUGLA declare that this Thesis, with the exception of quotations and references contained in published works which have all being identified and duly acknowledged, is entirely my own original work, and it has not been submitted, either in part or whole for another degree elsewhere SIGNATURE: ............................................................................. DATE: ......................................................................................... SUPERVISOR’S DECLARATION I hereby declare that the preparation and presentation of this work...
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...James Thurber By Rahul Patel/10 [pic] Rahul Patel Mr. Hurdle Composition 11 May, 2012 James Thurber Part I: “Authors of light pieces have, nobody knows why, a genius for getting into minor difficulties: they walk into the wrong apartments, they drink furniture polish for stomach bitters, they drive their cars into the prize tulip beds of haughty neighbors, they playfully slap gangsters, mistaking them for old school friends” (James Thurber). James Thurber was a cartoonist and an author. He was born on December 8th 1984 to his parents, Charles and Mary Thurber. Thurber’s father was a clerk and a minor politician, while his mother was a practical joker and very strong-minded. For example his mother would tell visiting guests that she was in love the post man and she had to be kept in the attic because of it. She would also tell people that she was a cripple and then she would suddenly stand up and tell everyone she had miraculously healed(James Thurber 1 of 5). James Thurber also had two brothers, William and Robert. When Thurber and William were little, they were playing with a bow and arrow, and William shot James in the eye. This led James to be partially blind and because of this injury he couldn’t participate in any sports or activities, but this injury developed a very creative imagination in Thurber’s mind. A neurologist at the time had a theory that he might have Charles Bonnet Syndrome, which is a condition that...
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...Biography of Walt Whitman Walter "Walt" was an American poet, essayist and journalist. A humanist, he was a part of the transition between transcendentalism and realism, incorporating both views in his works. Whitman is among the most influential poets in the American canon, often called the father of free verse. His work was very controversial in its time, particularly his poetry collection Leaves of Grass, which was described as obscene for its overt sexuality. Born on Long Island, Whitman worked as a journalist, a teacher, a government clerk, and – in addition to publishing his poetry – was a volunteer nurse during the American Civil War. Early in his career, he also produced a temperance novel, Franklin Evans (1842). Whitman's major work, Leaves of Grass, was first published in 1855 with his own money. The work was an attempt at reaching out to the common person with an American epic. He continued expanding and revising it until his death in 1892. After a stroke towards the end of his life, he moved to Camden, New Jersey, where his health further declined. He died at age 72 and his funeral became a public spectacle. Whitman's sexuality is often discussed alongside his poetry. Though biographers continue to debate his sexuality, he is usually described as either homosexual or bisexual in his feelings and attractions. However, there is disagreement among biographers as to whether Whitman had actual sexual experiences with men. Whitman was concerned with politics throughout...
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...CHAPTER 1 INTRODUCTION Today’s world is the booming of technological industry. Courses like Hotel and Restaurant Management are being upgrade as people go through information age. If we look at the hotels in the city, Hotel's are using the new form of technology, including the interior design, tools, room and kitchen equipments to provide the accurate service to guests. According to the Oxford English dictionary, Hospitality means the reception and entertainment of guests, visitors or strangers with liberality and good will. The Hotel and Restaurant Management Curriculum provides a synthesis of different skills, concepts and principles specializing in hospitality training. It involves the study and application of practical and managerial knowledge and functions such as hotel and restaurant operations, culinary arts, food service, hospitality education and research that are essential in preparing the students to become adept future restaurateurs and hoteliers. In the broadest sense, information refers to both the hardware and software that are used to store, retrieve, and manipulate information. At the lowest level people have the servers with an operating system. Installed on these servers are things like database and web serving software. The servers are connected to each other and to users via network infrastructure. And the users accessing these servers have their own hardware, operating system, and software tools. Many companies now have IT departments for managing the...
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...Nick that I’ve encountered so far… The 1996 Ramón Magsaysay Award for Journalism, Literature and Creative Communication Arts BIOGRAPHY of Nick Joaquín Resil B. Mojares He was the greatest Filipino writer of his generation. Over six decades and a half, he produced a body of work unmatched in richness and range by any of his contemporaries. Living a life wholly devoted to the craft of conjuring a world through words, he was the writer’s writer. In the passion with which he embraced his country’s manifold being, he was his people’s writer as well. Nick Joaquín was born in the old district of Pacò in Manila, Philippines, on September 15, 1917, the feast day of Saint Nicomedes, a protomartyr of Rome, after whom he took his baptismal name. He was born to a home deeply Catholic, educated, and prosperous. His father, Leocadio Joaquín, was a person of some prominence. Leocadio was a procurador (attorney) in the Court of First Instance of Laguna, where he met and married his first wife, at the time of the Philippine Revolution. He shortly joined the insurrection, had the rank of colonel, and was wounded in action. When the hostilities ceased and the country came under American rule, he built a successful practice in law. Around 1906, after the death of his first wife, he married Salomé Márquez, Nick’s mother. A friend of General Emilio Aguinaldo, Leocadio was a popular lawyer in Manila and the Southern Tagalog provinces. He was unsuccessful however when he made a bid for a seat in the...
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...Film Noir and Romance: It’s No Fairy Tale Baby Film Noir may not seem like a very romantic subject considering how many of the couples in the films are eventually lead into their death or a prison term. There are some romantic aspects to these type of cinema. Even if a couple does have a tragic end, there is always some sort of romance in the middle. It could be lust or love, but it is usually there. While all Film Noir never ends as fairy tale, an audience can look at most of the films and see how love, or lust, can drive people to do despicable acts of crime. Before describing how romance and the many varying types of love appear in Film Noir, it is important to understand the different gender roles each character plays. The male protagonist paired with a femme fatale is the usual leading roles in a Film Noir, but that isn’t a hard set rule. Men can play the male victim, damaged men, a private eye, a psychopath, or a homme fatal, (Spicer 85). Women can also play a variety of roles such as the nurturer, the good-bad girl, the female victim, or a femme fatale, (Spicer 90). Male victims can be a protagonist who just gets trapped in the web of lies weaved by a beautiful woman, a femme fatale. The damaged man is usually a veteran who has a hard time adjusting to society after war or a police officer who loses control. After seeing so much violence it is hard for some men to see the world as a happy place. These men are usually paired with a nurturing female character. A private...
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...School (MBA) Essays Nancy L. Nolan, Ph.D. Ivy League Admission: 180 Successful Business School (MBA) Essays Nancy L. Nolan, Ph.D. First Edition Magnificent Milestones, Inc., Florida Copyright 2006. Nancy L. Nolan, Ph.D. All rights reserved. No part of this book may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording or by any information storage and retrieval system without written permission from the author, except for the inclusion of brief quotations in a review. Electronic and CD-ROM versions published by: Magnificent Milestones, Inc. Post Office Box 100582 Palm Bay, Florida 32910 www.ivyleagueadmission.com CD ROM Edition 10-digit ISBN 0977376443 13-digit ISBN 9780977376445 PDF Version 10-digit ISBN 0977376494 13-digit ISBN 9780977376490 Printed in the United States of America Disclaimers: (1) This book is a compilation of successful admission essays; it does not claim to be the definitive word on the subject of MBA admission. The opinions expressed are the personal observations of the author based on her own experiences. They are not intended to prejudice any party. Accordingly, the author and publisher do not accept any liability or responsibility for any loss or damage that have been caused, or alleged to have been caused, through the use of information in this book. (2) Admission to business school depends on several factors in addition to a candidate's essays (including GPA...
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...3 Учреждение образования «Брестский государственный университет имени А. С. Пушкина» Кафедра английского языка с методикой преподавания М. В. Гуль EDUCATIONAL SYSTEM. COURTS AND TRIALS СИСТЕМЫ ОБРАЗОВАНИЯ И ПРАВОСУДИЯ ВЕЛИКОБРИТАНИИ И США Практикум по английскому языку Для студентов 4-го курса гуманитарных и педагогических специальностей (специальность 1-21 06 01-01, современные иностранные языки специальность 1-02 03 06, иностранные языки (английский, немецкий)) БрГУ имени А. С. Пушкина Брест 2009 4 УДК 372.016 : 811.111(076) ББК 74.268.1(Англ)р Г94 Рецензенты: Кандидат филологических наук, доцент кафедры иностранных языков технических специальностей БГТУ Д. В. Новик Зав. кафедрой кафедрой иностранных языков второй специальности БрГУ имени А. С. Пушкина, доцент В. М. Иванова Практикум направлен на совершенствование навыков и развитие умений диалогической и монологической речи по темам: система образования, система правосудия Великобритании и США, а также на совершенствование письменной компетенции студентов. Каждый раздел содержит тематический словарь, ряд упражнений на закрепление лексики, достаточное количество текстов по теме, упражнения на повторение. Практикум предназначен для аудиторной и самостоятельной работы студентов 4-го курса, изучающих английский язык как основную специальность. 5 Educational System (the USA and the UK) Topical Vocabulary Nursery school, kindergarten, elementary school, high school (junior, senior), secondary school...
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...M A G A Z I N E FA L L 2 0 0 2 Volume 20 Number 2 SPANNING THE GLOBE Duke Leads the Way in International Law Teaching and Scholarship inside plus Duke admits smaller, exceptionally well-qualified class Duke’s Global Capital Markets Center to launch new Directors’ Education Institute from the dean Dear Alumni and Friends, It is not possible, these days, for a top law school to be anything other than an international one. At Duke Law, we no longer think of “international” as a separate category. Virtually everything we do has some international dimension, whether it concerns international treaties and protocols, commercial transactions across national borders, international child custody disputes, criminal behavior that violates international human rights law, international sports competitions, global environmental regulation, international terrorism, or any number of other topics. And, of course, there is little that we do at Duke that does not involve scholars and students from other countries, who are entirely integrated with U.S. scholars and students. Students enrolled in our joint JD/LLM program in international and comparative law receive an in-depth education in both the public and private aspects of international and comparative law, enriched by the ubiquitous presence of foreign students; likewise, the foreign lawyers who enroll in our one-year LLM program in American law enroll in the same courses, attend the same conferences...
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...M A G A Z I N E FA L L 2 0 0 2 Volume 20 Number 2 SPANNING THE GLOBE Duke Leads the Way in International Law Teaching and Scholarship inside plus Duke admits smaller, exceptionally well-qualified class Duke’s Global Capital Markets Center to launch new Directors’ Education Institute from the dean Dear Alumni and Friends, It is not possible, these days, for a top law school to be anything other than an international one. At Duke Law, we no longer think of “international” as a separate category. Virtually everything we do has some international dimension, whether it concerns international treaties and protocols, commercial transactions across national borders, international child custody disputes, criminal behavior that violates international human rights law, international sports competitions, global environmental regulation, international terrorism, or any number of other topics. And, of course, there is little that we do at Duke that does not involve scholars and students from other countries, who are entirely integrated with U.S. scholars and students. Students enrolled in our joint JD/LLM program in international and comparative law receive an in-depth education in both the public and private aspects of international and comparative law, enriched by the ubiquitous presence of foreign students; likewise, the foreign lawyers who enroll in our one-year LLM program in American law enroll in the same courses, attend the same conferences...
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...commits no unfair labor practice if it unilaterally alters the terms of the existing collective bargaining agreement. After bankruptcy petition has been filed but before review by a bankruptcy court of the arguments for altering the contract. Plant Closings Local 1330, United Steel Workers of America v. United states steel Corp. (p. 1032) 631 F.2d 1264 (6th Cir. 1980) Facts: The D., United States Steel Corp had two large steel mills in Ohio. The P., two local unions represent about 3,500 production and maintenance employees. The plants have been the life blood of the workers, their families and the community for many years. The Ds are closing the plants because of unprofitability. The Plaintiffs, the Congressman from the district, and the Attorney General from Ohio sues United States Steel Corp. to keep the plants in operation. If they could not prevail on the closing, Ps sought an intervention of the courts by injunction to require the Ds to sell the two plants to the plaintiffs. Ds answered the Ps explaining the plants were unprofitable and could not be made otherwise due to obsolescence and change in technology, markets, and transportation. The Ds also stated there is no...
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...launch the contemporary women’s movement with her publication of The Feminine Mystique. The book famously identified a “problem that has no name”: American women’s confinement to a separate and unequal domestic sphere. One factor contributing to women’s unequal status was their absence from leadership positions. Another aspect of the problem was the lack of cultural consensus that this absence was itself part of the problem, and a matter of social concern. Over the last several decades, we have named that leadership problem and created a cottage industry to address it. Women’s underrepresentation in positions of power generates an increasing array of committees, commissions, consultants, centers, conferences, and commentary such as the essays that follow. Yet while we have made considerable progress in understanding the problem, we remain a dispiriting distance from solving it. I. The Underrepresentation of Women in Leadership Roles The facts are frustratingly familiar. Despite almost a half-century of equal opportunity legislation, women’s opportunities for leadership are anything but equal. To be sure, the situation has improved significantly over this period, particularly if leadership is broadly defined to include informal as well as formal exercises of authority.[i] By that definition, the percentage of women in leadership roles is substantial and is increasing dramatically. That is particularly true in management and the professions, where women now occupy roughly...
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...INTRODUCTION Imagine a world where individuals can provide a good or service to consumers, and in return be compensated. They might do a very good job and even make a considerable profit. Other individuals, seeing the success of this industry, would try to enter the market in order to compete. This idea is the very basis of free market and capitalist economies. But sometimes there are situations where an individual will have a product or service that is better, cheaper, or quicker than everyone else; so much so that they are the only ones that can effectively provide it. When this occurs, competing businesses and giant government entities will stop at nothing to shut it down. The Sherman Antitrust Act, the Clayton Act, and the Federal Trade Commission Act make up the current US antitrust laws. The antitrust laws are supposed to promote and protect competition. The philosophy behind the laws is that trusts and monopolies will stagnate markets and prevent others from engaging in healthy market competition. A monopoly is defined as a situation in which a single company owns all or nearly all of the market for a given type of product or service. (Investorwords, 2010) Antitrust law legislation started with the Sherman Act that was passed in 1890. The intent of the law was put in place to challenge the unchecked growth of corporations. By 1888, large corporations gained enough market muscle to dominate entire industries. The Sherman Act outlaws all contracts, combinations,...
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