...横轴从左到右递减，表示的是温度 第二题选择温度变化范围最大的（除了太阳那个范围之外），答案是白矮星。(狗主：哥哥我啊哥哥我) V3第一问：mass （体积）最大的giant是哪种giant 狗主答案：貌似是red giant 第二问：main stream里面，亮度最大的是最小的多少倍 狗主答案：貌似是10的8次方（狗主：dxh2013） 附赫罗图百科：http://baike.baidu.com/view/97158.htm 2各国机场数量【表格分析】 V1表格给出的是关于数个国家不同类别机场数量的信息，题目给出的是三个陈述，需要分别判断是否正确，每一个陈述的判断都需要对表格进行不同数据头的排序，主要考查以不同顺序排列时各个类别中排名各国的比较。还考查了中位数median的概念。此题型主要考查数学及逻辑。 （新东方老师） V2有一个问题问机场总数中的中位数和某个类别机场数的中位数国家是同一个，不对，因为一个是玻利维亚一个是什么忘记了。 (狗主：哥哥我啊哥哥我) 3同一电流下的功率和电阻【二元分析】 V1题目文字给出的是两个关于功率、电流、电阻、电压的公式，要求选择在某个功率电阻下，能达到同一电流时，功率和电阻的值。这是一道典型的需要考虑两方情况才能确定答案的题。解题须确定所求两个元素之间的关系，再根据所给出的既定选项，考虑最终如何进行惟一搭配。（新东方老师） V2补充公式：欧姆定理的P=U^2/R (狗主：哥哥我啊哥哥我) 4城市有线电视改造【多源推理】 V1题目的背景是一个城市需要进行有线电视改造，有两种方案。第一个选项卡给出的是两种方案的利弊描述，第二个给出的是两种方案的初装费用表格，第三个给出的是两种方案累积成本曲线图表。这道“大题”对应了3道题目，也就是整个IR 12道题中有3题都是针对这篇文章。 三题分别问1）两种方案的利弊，等同于考查阅读理解； 2）两种方案价格的比较，等同于考查表格分析； 3）两种方案选择时的权衡，等同于考查评价方案的能力。对于这种题目，最重要的是语文、数学能力的综合运用，但更重要的对于文字、图表、表格信息的理解。 （新东方老师） V2介绍的是电视公司的问题，有两种方法，一种是采用耐用的电线之类的，成本高但是耐久且后来需要的维护成本几乎没有，另一种是质量比较差的，成本低但是后来维护的成本很高，给的图有一个是积累的成本变化，20年内的，我还记得是2500个家庭，所以第三题计算的时候要记得除2500哦亲。，一定要尽量忽略无效信息，不要当阅读理解每句话都看来看去 (狗主：哥哥我啊哥哥我) 6月6日更新 5密码可能情况推理 V1有9个数字的密码，大写字母，小写字母，digit，符号，还有功能键（反正是五种类型），小写字母的数量大于大写字母的数量，小写字母不能和数字相连，还有其他条件，给出前三个M ？P 问第五个和第七个密码可能是哪个。（狗主：lxlsx） V2考一串密码，九个数字，由小写字母，大写字母，数字，标点及其它构成，小写字母最多，标点小于数字小于大写，问第五位和第七位是什么。给了一个方框图表，答案就点击前面的圈，每题只有一个答案。（狗主周龟龟） V3一个密码有9位，包括5种字符类型。给了其中两位密码。均为大写字母 (狗主：tangjiuxuan) 6参加聚会 有ABCDE五个人参加party，A参加BC不能同时参加，（？）参加DE不能同时参加，题目给出制定的A或B，选出三个能同时参加的人？（狗主：lxlsx） 7...
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...Modron Technologies, Inc. GM600 BUSINESS PLANNING SEMINAR KELLER GRADUATE SCHOOL OF MANAGEMENT BUSINESS PLAN FOR: PREPARED BY: MICHAEL BARTHOLOMEW KHANG HUYNG ROLAND RIEGO HYUNG RYU GM600 Group B Page 1 Modron Technologies, Inc. TABLE OF CONTENTS Overview......................................................................................................................... 4 Mission Statement........................................................................................................... 4 Marketing Plan................................................................................................................ 4 Operation Plan ................................................................................................................ 5 Financial Plan.................................................................................................................. 5 Summary ......................................................................................................................... 5 MARKETING PLAN........................................................................................... 6 Opportunity ..................................................................................................................... 6 Product Description ........................................................................................................ 6 Product offering ....................................................................
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...Chapter 1 1. What is the difference between Data and Information? a. Data: raw facts that describe the characteristics of an event that, in isolation, have little meaning b. Information: data organized in a meaningful way to be useful to the user 2. What makes Information useful? c. Data is often processed (aggregated, sorted, etc.) and then combined with the appropriate context d. Decision makers typically require useful information to make decisions e. Must be relevant and reliable 3. Define “Relevant” in the context of useful information. f. Predictive value (helps with forecasting the future). g. Feedback value (corrects or confirms what had been predicted in the past). h. Timeliness (available when needed or in time to have an impact on a decision). i. Information must be relevant to the decision maker j. Information is relevant only if it would affect a business decision k. Information is relevant when it helps users predict what will happen in the future (predictive value) or evaluate how past decisions actually worked out (feedback value). l. It is also relevant if the information is received in time to affect their decisions (timeliness). 4. Define “Reliable” in the context of useful information. m. Predictive value (helps with forecasting the future). n. Feedback value (corrects or confirms what had been predicted in the past). o. Timeliness (available...
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...rulemaking. The final rule in such a proceeding has binding legal effect Answer Selected Answer: unless a court overturns it. • Question 4 1 out of 1 points The Federal Aviation Administration uses notice-and-comment rulemaking. The final rule in such a proceeding is sometimes referred to as Answer Selected Answer: a legislative rule. • Question 5 1 out of 1 points The Internal Revenue Service (IRS) wants to seize certain documents of Mortgage Bank, Inc. Deciding whether it is permissible for the IRS to request or seize the documents depends on whether the documents are Answer Selected Answer: relevant. • Question 6 1 out of 1 points Independent regulatory agencies such as the Federal Trade Commission are Answer Selected Answer: outside the major departments of the government's executive branch. • Question 7 1 out of 1 points The Securities and Exchange Commission decides to create a new rule relating to the dissemination of material nonpublic information through corporate blogs, tweets, and Web sites. The first step is to Answer Selected Answer: publish a notice of the proposed rulemaking. • Question 8...
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...NAME: ADDRESS: EMAIL ADDRESS: TELEPHONE NUMBER: COURSE NUMBER: TITLE: INSTRUCTOR: DATE: INTRODUCTION Lifestyle auditing is the study of a person’s standards of living and uses this information to confirm whether it is consisted with their reported income. This involves the tax authorities conducting independent investigations on business trusts, individual tax payers and company. This is done to ensure that monthly living the monthly living expenses of the tax payer are consistent with his assets and income statements that what was declared. Lifestyle auditing is one of the critical tools used by the management in helping in the detection, prevention and correction of fraud and error on a timely basis. Life style auditing is a term that is used by forensic auditors to find out whether the lifestyle of an individual directly relates to their know income streams Lifestyle auditing is simply the putting together of various databases which give the management and also investigators a quick view into certain aspects of the life of an employee. The use of a life style audit will legitimately lead to the prevention and detection of fraud. HISTORY In the recent past, there has been an increase in corruption cases such as taxpayers colluding with tax collecting officials hence posing a great challenge to public service as the government cannot collect enough money to finance setting up of schools, hospitals and other infrastructure for...
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...format, and your responses to the budget should be in MS EXCEL format. Please Note: 1. Legalzoom.com only prepares your 501(c)(3) application according to your responses to our follow up questions. We do not submit your application to the IRS nor do we have an affiliation with the IRS. 2. The IRS User Fee will vary depending on the average of your total revenues. 3. For MAC users • Please ensure the name of the file has the PC-appropriate extension (i.e. Document.DOC or Document.XLS) • Save documents as an appropriate file type • Email your responses as an attachment Please provide 3 titled officers (President, Secretary and Treasurer) for the organization. Please note that the IRS prefers that at least 2 different people hold the position for president and treasurer. Also, a 501(c)(3) organization is required to have at least three (3) directors, preferably unrelated by blood or marriage. Please provide the names, addresses, and annual compensations for the three officers and directors. Please note that officers may also serve as directors. We have listed the following people as officers/directors in your organization. Please verify the information and make corrections/additions as needed. To ensure that your organization will serve public interests and not the personal or private interests of a few individuals, please modify your board of directors to place...
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...Form 2553 Election by a Small Business Corporation (Under section 1362 of the Internal Revenue Code) (Rev. December 2007) Department of the Treasury Internal Revenue Service Note. Par t I OMB No. 1545-0146 See Parts II and III on page 3 and the separate instructions. The corporation can fax this form to the IRS (see separate instructions). This election to be an S corporation can be accepted only if all the tests are met under Who May Elect on page 1 of the instructions; all shareholders have signed the consent statement; an officer has signed below; and the exact name and address of the corporation and other required form information are provided. Election Information Name (see instructions) Number, street, and room or suite no. (If a P.O. box, see instructions.) B Date incorporated City or town, state, and ZIP code Type or Print A Employer identification number C State of incorporation D Check the applicable box(es) if the corporation, after applying for the EIN shown in A above, changed its name or E Election is to be effective for tax year beginning (month, day, year) (see instructions) / Caution. A corporation (entity) making the election for its first tax year in existence will usually enter the beginning date of a short tax year that begins on a date other than January 1. F Selected tax year: (1) (2) (3) (4) address / Calendar year Fiscal year ending (month and day) 52-53-week year ending...
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...guidance about an aspect of nonprofit corporate governance in the specific and limited context of the governance questions contained in the new IRS Form 990 (published by the IRS in 2008 and applicable to 990 filers based on a 2009-2011 filing year phase-in period depending on the size of the nonprofit). It is intended to provide some general guidance on the establishment of processes and/or policies to address a specific governance question in the Form. The subject matter of that question implicates a broad array of legal and practical issues ranging far beyond the immediate subject matter of the question itself. This material may address some of those issues but does NOT attempt to review them comprehensively and is NOT intended to be relied on for guidance on how they should be addressed in any specific situation. Whether or not a nonprofit organization adopts a specific governance process or policy (or modifies an existing one), either in response to the disclosure requirements of the new IRS Form 990 or to change its governance practices for other reasons is a matter to be carefully considered by that organization, with input from its board and advisors and evaluation of its specific circumstances. The IRS has explicitly stated that adoption of the policies and practices about which the new Form 990 asks is not mandatory, although the IRS has also indicated that it attaches significance to the manner in which all tax-exempt nonprofit organizations govern themselves. These...
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...contractors when they submit invoices containing the prices of the supplies or the services rendered according to the contract’s terms. The invoices also contain any discounted or deducted amounts. The government is obligatory to pay upon deliveries unless they specify a due time to pay. For the purpose of selecting payments methods for the services and products purchased by the government agencies, FAR 32.113 should be referenced (Legal Information Institute, 1992). The purpose of this paper is to discuss the three payments options available to government and their advantages and disadvantages, three elements of the prompt Payment Act; next, it will discuss the key areas of cutting government costs, two revisions to TINA that will decrease the requirements for the government’s procurement of technical data and computer software. In the end, the paper will discuss the Buy American Act’s exceptions. Government Payment Options For purchasing the software for tax returns processing, contacting officers on behalf of Internal Revenue Service’s (IRS) can select various effective payment methods. Contracting officer uses the customary contract financing ref. 32.113 for review and uses it without getting the permission from top management. The Contracting officer can select three payment methods that are progress payment, performance-based payments, and payment by government charge cards (52.232-1 Payments, n.d). Progress payments method: Progress payments method, as prescribed in 32...
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...Forensic Accounting Name: Institution: Forensic accounting, also referred to as investigative accounting involves in the utilization of accounting concepts as well as techniques in solving legal problems. It is the work of forensic accountants to investigate and document fraud (financial) as well as white collar crimes like embezzlement. They also assist attorneys in litigation support and law enforcement agents in investigating and solving financial inconsistencies (Silverstone, 2012). Corporations and Legal firms consult forensic accountants to aid in allegations of fraud. It is therefore important for forensic consultants to be very good at their work considering their clients. To be an excellent forensic attorney one needs to possess certain skills. Important Skills that a Forensic Accountant needs to possess: Firstly, a good forensic accountant must be competent in accounting. One must initially be a certified public accountant before considering working a career in forensic accounting. This is because one need to be familiar with basic as well as complex accounting in order to perform the necessary tasks that forensic accountants are contracted to do. CPAs are evaluated by the Certified Financial Forensics (CFFs) credential which is exclusively issued to CPAs who demonstrate expert ability in forensic accounting through their education, experience and skills (Singleton, 2010). ...
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...Abstract The intent of the paper is to examine current trends in the most commonly defined contribution retirement plan, the 401(k) plan. It will outline the best course of action to achieve an effective plan and maximize employee participation. This paper will review current mandates regulated by government agencies and explain the importance of remaining in compliance. Finally, the paper discusses best practices for implementation, as well as the best ways to promote a 401(k) plan within your organization. Throughout the process the details of the 401(k) plan at Tampa Bay & Company, a small sized organization, will be compared to other non-governmental company 401(k) plans to highlight specific examples and draw comparisons. Overall 401(k) Trends In response to the economic downturn there has been an increasing surge of employers who are lowering benefits associated with 401(k) plans. The most common trends are employers reducing the amount of match, reducing the portion of the match, or eliminating the match altogether. Over the past couple of years several surveys have been completed by investment firms, revealing that the number of employers who have decreased company contributions is on the rise. Some surveys show as low as a 7% decrease, but the majority of surveys claim that the amount is closer to 25% of employers who decreased matches or ceased employee contributions all together. Nearly two-thirds of employers still continue to provide matching contributions...
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...Improving the Reputation of Inner-City Paint Corporation Statement of the Problem What strategic step can Stanley Walsh make to improve the situation and reputation of Inner-City Paint Corporation? Objectives To analyze Inner-City Paint Corporation's current situation. To determine the company's strengths, weaknesses, opportunities and threats. To make an industry analysis on Inner-City Paint Corporation. To make a financial analysis of the Corporation. To recommend alternatives that will determine the best solution to the given problem. Alternatives 1. Management Improvement - Mr. Walsh should take up management degree. He needs to learn employee empowerment and delegation. He needs to learn employee empowerment and delegation. The plant manager needs to be trained on leadership since he has no experience in management. He should also start hiring a public relations specialist and a marketing specialist to improve on these two aspects of the business. 2. Facility Improvement - Equipment at Inner-City Paint is three large mixer, two smaller mixers, machines in the lab and the trucks. Mr. Walsh should buy more equipment so that his consumers won't have to worry about their order not being ready. He has enough transportation Equipment. But he should buy some new mixer and more lab equipment. In order to acquire all of this he should take the loan. Recommendation I would recommend the first alternative which is to improve management. Mr. Walsh wasn't trained...
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...Karen was not offered any benefits, but when she was hired, she did not need them, as she was happily married. However, Karen's husband recently passed away and she asked Cynthia about receiving benefits. Cynthia has denied Karen's request. Karen's title, when she started, was Human Resources Temporary, but her new title evolved into Human Resources Consultant to be more consistent with others in the department who are doing work similar to hers. Karen does have a contract with the utility. Karen has had other limited clients over the years. She had one client for an approximately 40-hour project two years ago, and she currently has another client that keeps her on a retainer basis. Since she was denied benefits, Karen has contacted the IRS to ask them to determine her status. Your Role/Assignment: Your role is to decide if Karen is an independent contractor or an employee and discuss some of the preventative and ethical situations that are occurring in this case. Questions: 1. Do you feel that Karen is an independent contractor or an employee? What is your rationale for this decision? I think that Karen should be considered an employee of the company. She has been working for the company for five years and this company has paid her a salary yearly. I believe the company hire Karen as an...
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...I.SUMMARY Introductory Page This aspect covers the product description, target market, demand and supply analysis, and demand and supply Gap, marketing programs, pricing structure and projected revenue, contains also the information about the Aqua Long Life Refiiling Station. The business area where will be put up and who are really the target customers of Aqua Long Life Water Refilling Station. Our strategies on how we stimulate and satisfy the target customers’ needs and wants and expectation through the product and services of Aqua Long Life Purified Water Refilling Station, how are we going to introduce purified water refilling station business to the public to make competitive advantage over competitor specially target market which is better than competitors. Encourage everyone to taste the purified water and build customer relationship in order to gain loyalty from them. Comprises also the price range of our competitors effect on how are we going to price our purified water, if it is based on competitors price or base on our cost. The greatest of all is the projected income that covers the objective to earn profit for covering expenses and for the future purpose of the Aqua Long Life Purified Water Refilling Station business. Name of Entrepreneur Aqua Long LIfe is a purified water refilling station that is located at Dona Salud Village, Sasa Davao City. We offer the taste of our purified water that will suite to your taste...
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...owned chain of restaurants completing in a dynamic yet economically challenged environment is to be commended. To continue to achieve the strategic business objectives of living out the corporate mission and expanding the current chain, the business plan set forth in detail will address current challenges being faced in payroll processes and the recommendations in addressing each of these needs so that the organization can meet and exceed current and future goals. Jay Morgan, operations manager, currently carries the responsibilities associated with payroll activities. Payroll processes are vital to the organization and the risks associated with implementing these activities are high. Implementing an automated Human Resource Information System (HRIS) will mitigate these risks and in turn will be beneficial to current and future objectives in growing the organization. Currently Castles utilize Compeat to address other aspects of the business; the recommendation set forth suggests Payroll and Workforce add-ons, which will integrate seamlessly with the current environment. The solution is cost effective and will reduce the opportunity of human error. The solution will also align departmental responsibilities and afford Mr. Morgan the time needed to implement the operational activities, which drive corporate goals and objectives. The...
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