... IRC § 102 states that gross income does not include the value of property acquired by gift, bequest, devise, or inheritance. However, a gift cannot be from an employer to an employee. Here, Ariel Asher (“AA”) was paid $1,000 a year for the 10 years that she was with the firm. The firm characterized the $10,000 payment as a “severance.” AA will argue that the amount was a gift, thus not taxable. The IRS will argue that § 61 includes severance pay in the language itself. Additionally, § 1.61 states that a gift cannot be from AA’s employer. Therefore, the severance pay will be included in gross income. Purchasing bargained work equipment income? In Pellar, the court established that bargain purchases generally do not constitute gross income. If property is transferred as compensation for services in the amount less than its fair market value, the difference between the fair market value and the amount paid is gross income. Here, the firm was downsizing and had excess furniture and invited only departing members to make an offer. The firm accepted AA’s offer of $1,700 for the furniture (FMV $4,800). AA received a discount/saving of $3,100 from the FMV. AA will argue that a bargain purchase does not constitute gross income. However, the IRS will argue that since the furniture sale was only accessible the employees leaving the firm, the discount received was part of the termination/severance package, thus the difference between FMV and what AA paid ($3,100) will be included in gross...
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...A Disease or a Choice? "Is sobriety all that we are to expect of a spiritual awakening? No, sobriety is only a bare beginning; it is only the first gift of the first awakening. If more gifts are to be received, our awakening has to go on. As it does go on, we find that bit by bit we can discard the old life - the one that did not work - for a new life that can and does work under any conditions whatever," states Bill Wilson the co-founder of Alcoholics Anonymous. AA, also known as Alcoholics Anonymous, is a recovery program to help addicts cure their addiction. The addict is given a sponsor within the first 30 days of your recovery and he or she guides through the twelve steps of Alcoholics Anonymous. These twelve steps help the addict accept they have a problem, identify what exactly needs to be improved and changed, analyze the situation, learn from their progress and past mistakes, and help yourself and others. This racially mixed, self-supporting, and nonprofessional recovery program is the only way to cure addiction and reach the full potential of sobriety. In the 1930’s, it was common to consider alcoholism as a moral failure. Doctors at the time treated the situation like it was terminal. People without financial capability were able to find help through the Salvation Army or religious groups, while those who could afford it were put into a long term treatment in hospitals. In 1931 a Christian society named The Oxford Group practiced the five C’s: confidence, confession...
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...Center For Emotionally Focused Therapy), and for my problem-solution I will cover AA (Alcoholics Anonymous). SFCEFT and AA all have the same end goal in mind, that is to help their clients cure some sort of issue that they have. However, these two groups have different ways of tackling issues. SFCEFT specializes in emotionally focused couple therapy. AA focuses more on alcohol abuse and self-help through problem and solution. Both of these groups are usually led by a psychologist, however in SFCEFT most...
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...their affiliation with the group private are morally acceptable, because society is safer if these people are in AA than if they are not in AA. Alcoholics have very little chance of staying sober without AA, and they often do terrible things to anyone in their path when they are drunk. Anonymity encourages participation in AA for both new and continuing members, and fewer would join and stay sober if they had to bear the burden of public knowledge of their condition. As a matter of public policy, our communities are generally strong supporters of AA, providing meeting rooms, considerable goodwill and privacy for over fifty years now. AA and the public both benefit by every alcoholic who quits drinking, because a sober drunk is a safer drunk. When we look to the individual level, what's in the best interest of the public and what’s best for the sober alcoholic are often diametrically opposed. The legal, social and economic repercussions for having identified oneself as an alcoholic could be devastating to a sober alcoholic person if this information became available to people who are afraid of us, those who might profit from the knowledge and those who’d like to use it against us. Some examples: We have plenty of sober members who would likely lose their jobs, or at least suffer dimmer career prospects if the word got out to their employer that they were AA members. The more responsible their position, the more anonymity they want...
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...Participation Patterns and Make-up of Group (5 Points) 1. What is the makeup of group? (i. e. genders, age ranges of people present, ethnicity, races, smokers and/or non-smokers present, number of individuals attending, etc.) • This AA group consisted of 6 caucasians, three women and three men. All members were around their 50s except for one of the guys who seem to be on his late 20s. 2. Who does the talking in the group? (I.e. is it mostly the group leader; one particular group member; or other members?) • Most of the talking was done by the group leader. She initiated the meeting by saying a prayer, reading the rules, and having everyone introduce themselves, but other than that all the other members contributed a good amount of talking by sharing their life experiences as they related to alcohol. 3. To whom do the group questions go to: the leader, the group itself, or individual members? • Members of they group shared their life experiences, but no questions were asked and the leader never mentioned anything regarding this. At the end of the meeting one of the group members asked me if I had any questions which he then answered. 4. Do group members who don’t talk much or participate, seem to be interested or not? If not, what do they do instead? • One group member who did not seem interested in the discussion, he did not share anything with the group, he seem distracted and hyperactive. During the discussion the...
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...Alcoholics Anonymous by Gabrielle Glaser and her opinion on the effectiveness of the AA program. The author states that the AA program is not as effective as people believe and is not the only option when it comes beating alcohol addiction. As the author states " Hospitals, outpatient clinics, and rehab centers use the 12 steps as the basis for treatment. But although few people seem to realize it, there are alternatives, including prescription drugs and therapies that aim to help patients learn to drink in moderation. Unlike Alcoholics Anonymous, these methods are based on modern science and have been proved, in randomized, controlled studies, to work." The author researches through the article to find other options to combat alcoholism and compare AA to other therapy companies. The AA program says it has a 75 percent success rate but interviews with actual members, puts the percent range around 8 percent. The Irrationality of Alcoholics Anonymous has stories of former members that had Alcoholic problems that tried AA but could not fix the problem and AA blame them for it and not themselves showing their true colors. The AA program is not flexible and uses the same treatment for all members instead of adjusting to the level of drinking of the person. With interviews and travels, it shows that AA is not the only options alcoholics have to help them. I agree with the author about the AA program not being effective enough in stopping alcoholism in this country and...
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...| | | | | | JOB TITLE: Administration Assistant | Background of Skills and Employment Programme – Bangladesh (SEP-B)The Skills and Employment Programme of Bangladesh (SEP-B) is a DFID and SDC funded programme that stimulates the private sector to deliver vocational skills training sustainably and at scale. This 5-year programme that started on 1 April 2014 and with a total budget of £ 21.63 million (approx. BDT 2.6 billion) is implemented by GRM International, in consortium with Swisscontact and the British Council. The programme adheres to the TVET reform agenda of Bangladesh in coordination with the Ministry of Education. Its focus is on the Ready Made Garments and the Construction sectors, to establish integrated, market driven, skills training models that incentivizes higher productivity, efficiency and investment among trainees, private training providers, and employers. SEP-B interventions are structured around three components: * Supporting Private Training Providers (PTPs) to offer affordable quality training that enhances employability. * Supporting private sector industries to develop and operate industry-led training facilities. * Contributing to policies and developing skill training packages that meet the occupational training standards of the industry and can be used by above mentioned training systems. Gender equality and reaching disadvantaged people, including poor and marginalized groups, is stimulated across all interventions.Purpose...
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...services, having its footage in both Asia Pacific and Europe. It is one of Asia's largest real estate companies, with its’ headquarter located in Singapore(“About CapitaLand”, 2014, para 1)1. Automobile Association of Singapore (AASingapore) is a leading motor association which serves its members mainly in roadside recovery services and providing other services(“About AA”, 2008, para 2)2. 2. Evaluate The Opportunities, Threats, Strengths And Weaknesses Of The Organisations Using Strategic Models In order to analyse the two significantly different organisations, an evaluation on their external & internal environments was made using various strategic models to compare and contrast their opportunities and threats they face, as well as their strengths and weaknesses. 2.1 An Organization's External Environment (Coulter, 2013)3 2.1.1 General Environment The general environment, according to Coulter (2013)3, includes economic, demographic, socio-cultural, political-legal and technological sectors. Each of these aspects is evaluated to determine if an opportunity or threat is posed to CapitaLand and AA Singapore. An Organization's External Environment (Coulter, 2013) 3 a. Economic The growing affluence of both the Singapore and China market, which boast a large number of millionaires (Hannah Goldberg, 2014)4&(Neerja Jetley,2013)5, is an opportunity to CapitaLand. Besides that, the global economy has been in a very low interest rate environment. Singapore’s...
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...indicative of the incentive or pressure to perpetrate fraud are WM paid large audit fees as well as other related fees to the external auditor AA. This incentive causes AA to treat WM as valuable client and agree to compromise with the company to commit fraud. The other factor is the strong interest of the management in employing inappropriate means to meet predetermined earnings target. Since the company’s revenue was not growing fast enough to meet those targets, the company management fraudulently manipulated the expenses to inflate earnings. Moreover, the company’s financial performance is threatened by a high degree of competition, primarily in pricing and rendering services, from various sources in all phases of its operations which drive them to manipulate the financial reporting. The second fraud condition is the opportunity to carry out the fraud. Assets and revenues are based on significant estimates that involve subjective judgments and uncertainties that are hard to verify. This gives opportunity for the company to manipulate their accounting methods and estimates in several areas including vehicle and equipment depreciation and landfill cost accounting. The opportunity to commit fraud also exists due to the fact that the CEO and CFO had previously worked as an auditor at AA and some of the accounting personnel were the former AA employees. This situation makes it easy for the fraud to happen. Last but not least, the factors that become the indicative of the attitude...
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...Atkinson HRM/531 October 29, 2012 Dennis Cashman Labor Laws and Unions This paper topic is the organizational benefits of joining a union, the unionization process, union bargaining procedures, and the effects union bargaining has on an organization. American Airlines (AA) and the transportation workers union (TWU) are the selected organization and company. Included information, background information on American Airlines, along with history of TWU at AA, legal issues, and obstacles that AA has encountered with TWU. AMR Corporation, the parent company of American Airlines, Inc. and AMR Eagle Holding Corporation filed in November 2011 a voluntary petition for Chapter 11 reorganization. To achieve a cost and debt structure that was industry competitive for long-term viability. There are various unions associated with the airline industry, the one chosen to discuss in this paper is the transportation workers union. TWU has 114 autonomous locals representing more than 200,000 members in 22 states around the country. As part of the Chapter 11 reorganization of AA the initial announcement that as many as 11,000 workers may be let go at the Fort Worth-based airline. The most recent announcement from AA is that approximately 4,400 mechanics, store clerks, and ground crew members of TWU will be part of a lay off. There are seven TWU workgroups representing approximately 24,000 employees at American Airlines. As part of the strategic and collective bargaining between the Transportation...
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... Independent vs. Dependent Variable Independent Variable: One or more factors that the scientist varies during the experiment. Dependent Variable: A feature that the scientist measures in order to determine if it changed in response to the independent variable. What solutions were used to test for the 4 types of organic molecules? Iodine- Polysaccharide Benedict’s Reagent- Sugar Biuret Test- Protein Brown Paper Test- Lipids Vegetable Oil- Solubility of Lipids What does a positive test look like? -Iodine test for polysaccharide: dark purple/black/blue -Vegetable Oil test for solubility of lipids: 1 layer -Biuret test for protein: violet color -Benedict’s Reagent for sugar: very high concentration/orange-red How do you convert Celsius to Fahrenheit and vise versa? Degrees Fahrenheit= 9/5 degreesC + 32 degrees Degrees Celsius= 5/9(degreesF - 32 degrees) What is the compound scope magnification equation? eyepiece mag x objective mag ...
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...I have found this summer course, to be one where I am learning a lot about myself and my family. This very assignment has been able to help me to foresee what is in store for me in dealing with addictions both mine own and helping others with theirs. Alcoholics Anonymous (AA), is a program that at first I thought was nothing more than a bunch of drunks, getting together and sulking in their sorrows. Oh! How I was wrong. AA is a program that is and has been helping individuals and families for over 80 plus years. I have learned that the principles of AA are ones that can be universally used to aid anyone in getting through some of life’s challenges. My experiences at my AA meetings have shown me that the program does indeed work. And most importantly people are accepted where they are and made to feel welcome. I was able to attend two Awakenings meetings in Plattsburgh. My first meeting I didn’t get to much interaction from others and things might have changed had I been able to stay through the end of the meeting. At my other meeting I was able to stay for the duration and I was able to interact with the group. I was able to see how a “newbie” would/could be turned away from an AA meeting. I met a lady in the meeting, whom I sat next to and she was able to introduce herself to help me feel at ease. However, throughout the meeting she took it upon herself to tell me about certain individuals in the group and picked apart pieces of others stories. I found this to...
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...healthcare sector, where AA operates, is highly intervened and regulated Governmental price capping renders a pricing strategy based on Bouwman's model innefective. The PESTLE analysis points to several, sometimes concurring, threats from the outside. The SWOT analysis pointed to the need to redefine our mission as business. AA has gradually shifted from a clinical services company to a consultancy services company. Background information Anesthesia Associates Care (AA) operates in the Dutch medical sector, and it was first established in 2000 as an anesthesiology freelance practice in the city of Rotterdam. Although the author of this report works three to five days per week as a clinician, his function in AA also includes quality management and strategy. The Dutch medical sector where AA operates is highly intervened and regulated. The financing of hospitals and medical services is done by an oligopoly of insurance companies. The government, under advice from the insurers, imposes capped hourly wages for anesthesia services. Non-compliance with the price limitation is a criminal offence. Between 2002 and 2007 the demand for anesthesia locum tenens was so high that AA expanded to eighteen anesthesiologists and nine nurse anesthetists, while it expanded from Rotterdam to all corners of the Netherlands. Today, our client portfolio includes sixty-one Dutch university, tertiary, secondary and primary level hospitals. AA enjoyed a monopoly from...
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...nature and purpose of an Alcoholics Anonymous (AA) group and its members. The paper will discuss the AA group’s philosophical orientation to human development. While using the writer’s knowledge of therapeutic factors, the paper will analyze the group process and its stage of development. The paper will also discuss the approach of the leader, often called ‘trusted servants” or “secretary”. Finally, the paper will discuss the use of the reconstructive inventory steps of 4-10 and how the writer would work with a client who was seeing her in individual or family counseling. Alcoholics Anonymous has a well-defined recovery program that AA members have been following since the founding of the group (Alcoholics Anonymous, 2014). In 1939, the group published its basic textbook, Alcoholics Anonymous, also known as the Big Book (Alcoholics Anonymous, 2014). The Big Book explained AA’s philosophy and methods, the core of which is the now well-known Twelve Steps of recovery (Alcoholics Anonymous, 2014). The Twelve Steps are the core of the recovery program, which are based on the trial-and-error experience of early members of AA (Alcoholics Anonymous, 2014). The Twelve Steps are not simply a set of tasks to be carried out (personal communication, September 30, 2014). They are a guide for living and being in the world, and, for many individuals, they become a way of life as well (personal communication, September 30, 2014). According to AA, members who make an earnest effort to follow...
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...ALCOHOLIC ANONYMOUS MEETING EXPERIENCE Locating an AA meeting was very easy. I had researched online various times, locations, and types of meetings in Essex County. I was surprised by how many meeting locations were in my neighborhood. Through this source I was able to find an AA meeting that was within a reasonable distance as I did not want to attend one the was close to my house because I did not want to meet someone I know at the meeting. Online resource for finding a location was easy and the name and address including directions to the location was at some web site assessed. The meeting I attended was at a local church 10 miles away in West Orange New Jersey. There were 19 people excluding myself, 10 women and 9 men. The one hour meeting started at 8pm and was very interesting and informative. I attended the meeting alone on a Sunday night. I was quite apprehensive about going to a meeting, more so than I expected to be and I was nervous about being invasive to the privacy of AA members. I was expecting to see more men than women because I was thinking that men drink alcoholic beverages more than women. My imagination, with the help of television and movies, painted a picture in my mind of what an AA meeting would be like. It portrayed a room filled with people that obviously looked like addicts; unkempt appearances, borderline offensive hygiene, and at least one person emitting a radiance of booze while swaying back and forth in his chair. I also expected that being...
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