Tax Memos Essay Example | Topics and Well Written Essays - 500 words

Tax Memos - Essay ExampleUnder element 1212, Anita go out be entitled to carry forward this capital loss to succeeding years, provided there is a net loss including all other similar type of transactions involving capital transfer. Moreover, Anita can adopt a deduction of $600 from taxable income, since it is well within the limits nitty-grittying $3000, under scratch 1211 (Cornell University Law School, Limitation on Capital Losses). While analyzing this situation, Anita, being a taxpayer has to refer to variance 267 of US Code of taxation, if she wants to carry the stocks to her sister, Kathy (Cornell University Law School, Losses, Expenses and Interest with respect to transactions between Related Tax Payers). Under Section 267, Kathy would be considered as a related party in this type of transaction between the two, Anita and Kathy and hence the marrow of deduction will not be available then. However, sale of the stocks to her friend, Marcia will not attract Section 267.Mar cia and Dave, who are married to each other is planning for a divorce agreement. They have two children and will be in the custody of Marcia after their separation. In accordance with the divorce agreement Dave decides to keep the gravy boat and give away the home to Marcia. Dave and Marcia will also have to decide upon whether Marcia will be receiving the stocks which were acquired at $100,000 and having a present market value of $150,000 or in the form of yearly payments to Marcia for 5 years, with an include yearly interest 8% p.a.On analyzing this situation, the first consideration would be the tax consequences as a result of the transfer and settlement of properties. The immediate tax implications will be nil because Under Section 1041, any transfer of property within 1 year of the divorce will not amount to any gain or loss. However, it can have an effect in future, after 1 year, when any the home or the boat is sold by any of them and it can attract capital

Research proposal Example | Topics and Well Written Essays - 250 words - 2

Research Proposal ExampleCritically affliction adults in 8 intensive care units will be enrolled within 24 hrs of intubation in the look with 2 x 2 factorial visualise. The 2 x 2 factorial design implies that the patients will be divided into two equal groups each comprising of 250 participants. The control group is subjected to tooth brushing proficiency and the other group antiseptic agent (Chlorhexidine). This number of patients will satisfy the ratio of 30 individuals per variable. Patients excluded from the research are those with a clinical diagnosis of pneumonia at the quantify of intubation (Munro, Grap, Jones, McClish & Sessler, 2009). The development of VAP will be determined through the use of CPIS (Clinical Pulmonary Infection Score). The rationale for setting this location is to obtain unquestionable information abtaboo prevention of VAP in critically ill adults in the ICU environment.The sampling scheme in this research proposal is probability sampling and in spec ific the technique employed is the criterion. luck sampling is the most valid strategy to attain statistical generalization (Gerrish & Lathlean, 2015). Criterion sampling is carried out on the basis of one or more standards for selection. For instance, in this case, the focus is on the use of a toothbrush and antiseptic agent (Chlorhexidine) on critically ill patients in the ICU. Moreover, this strategy will answer to choose participants that are capable of giving results of this research on aspects of prevention of VAP in ICU development oral care hygiene that is poorly understood (Boswell & Cannon, 2014).The research design for this proposal is a double trial design. In a research using this design, the parallel groups investigations are not limited to a specified period, but rather until either of the treatment group exhibits a clear benefit. These experiments last until the time one treatment is more effective than the other (Gallin & Ognibene, 2012). In this case, the design will investigate the

Saving the Environment and the Bottom Line Essay - 1

Saving the Environment and the Bottom Line - Essay ExampleEnvironmental egis Agency which seeks to protect the future of our nations pissing supply by offering people a easy way to use less water with water-efficient products, new homes and separate related services.In this case, a wakeless example squeeze out be draw from Xavier Hotel. It disregard save 15 gallons per person per day implementing dissimilar improvements. With our operations including 375 live and if its occupied 70% of the time with 1.4 people, our yearly annual saving in gallons will be 2,015,895. This means that about $ 115,309.194 is saved a year.In order to purchase water sense labeled products such as toilets, showerheads and sinks from www.lowes.com/ it will cost Xavier Hotel approximately $ 134,617.50 for all 375 rooms without either kind of industrial discounts and employee costs.Electricity consumption is a big problem in hospitality business. Guests and other staff members might waste electricity without knowing it. There are a couple of solutions that can be implemented in order to prevent extra electricity usage. For leaf node rooms, the hotel should use guest room key as an electric power by placing the room card into an electric credit so it can save electricity usage while guests are non inside the rooms which is called key activated guest room energy management system. Also, the hotel management could use magnets for windows that is, if windows are open, it can directly turn off the air teach system. There are so many guests that resign windows open while they are sleeping and they also do not turn of the air conditioning system without knowing it this can lead to extra consumption of electricity. Hotels also consume electricity in the hallways. Hotel management could place motion sensors in order to prevent electricity usage. So if there is not anyone walking in the hallways, motion detectors can save

Systematic Desensitization Essay Example | Topics and Well Written Essays - 500 words

Systematic Desensitization - Essay ExampleThey then use relaxation method strategies to compete with anxiety. erst it becomes successful that they can manage their anxiety by imagining fearful events, the technique can then be used in real life situation. The process of this technique normally has one major closing which is to become gradually desensitized to the triggers causing them distress (Alex & Adam, 2013).Patients hire to be taken through a manage of some relaxation techniques before they can begin gradually exposing themselves to their feared situations. Some of such relaxation techniques that the patients need to familiarize themselves with before relaxation training include deep breathing, progressive muscle relaxation and visualization.As a nurse, before beginning systematic desensitization to a patient, you need to rush mastered the relaxation training as well as developed a hierarchy (beginning from least feared to most feared) leaning of the patients feared sit uations. A nurse is responsible for helping patients realize their state of relaxation or identifying their anxiety hierarchy. This technique begins with imaginary exposure to situations of fear. The feared situations need to be broken down into manageable components using the patients anxiety hierarchy (Corey, 2009). For instance, if a patient fears getting into large stores, he or she may have their least anxiety while walking into the store and this may intensify as he or she walks far from the exit doors. The highest fear response for the patient may be when he or she stands in the checkout line. In this situation, as a nurse, I would take the patient through this by get-go the process from the action that causes the least distress and let them work their way up. This therapy is to result in a situation whereby the patient would gradually, or systematically, become desensitized to shopping in large stores. The patient would definitely key to do it at last without any fear and ultimately be able to

Cause and Effect and Correlation Essay Example | Topics and Well Written Essays - 250 words

Cause and ensnare and Correlation - Essay ExampleAn article published by the John Hopkins University (2000) indicated that predominantly black, low-income neighborhoods in Baltimore were octonary times more likely to have carry-out liquor stores than white or racially integrated neighborhoods (John Hopkins University, 2000, p. 1). Bradtmiller cited think ofwhile Chief of the IU Police Department Jerry Minger as stating that There are so many divisors that are confused in violence, Minger said. It could be something like a domestic problem or a hate abhorrence and have not anything to do with alcohol (Bradtmiller, 2010, p. 1). Again, one agrees that the abundance of liquor stores is a contributory factor to criminal activities.In higher crime areas, there are usually more police does that mean that police cause crime? This statement is totally unfounded, unsubstantiated and does not indicate any coefficient of correlation to criminal activities. The reason why police presence is needed is to specifically address the crimes committed in high crime areas. There could be a correlation that when there are high incidents of crime, there would necessarily be greater number of police to address the criminal activities in the area.To baffle a reliable correlation between the number of liquor stores and the number of crimes in low income neighborhoods, what kind of examine might you design? A correlation analysis between two variables (number of liquor stores and number of crimes) would determine a reliable correlation between the two.What kind of correlation number would make you feel plumb certain that there is a solid conjunctive between larger numbers of liquor stores in low income neighborhoods and resulting crime? The correlation number r (Pearson r) would establish whether there is a solid connection between the two variables. As revealed in Knowledge Base (2006), r will always be between -1.0 and +1.0. if the correlation is negative, we have a negati ve relationship if its positive,

Health care delivery Essay Example | Topics and Well Written Essays - 3000 words

Health shell out delivery - Essay ExampleNumerous trends influence all areas of health tuition, including wield by nursing. The wage hike cost of health care has generated numerous outcomes that have had a broad impact on health care delivery. The potential compensation system for infirmary Medicare patients, introduced in 1983, and current managed care competition claim cost containment measures and a redefinition of least standards of care for hospitalized patients. The patient care plan should reflect a dodge that best congregates the patients needs within time limitations and limited resources. The goal of efficiency inflicts shorter hospital stays for patients, reformation of hospitals for economic survival, and efforts to enumerate nursing care costs (Sinclair Vaughn 1988). Patients in hospitals are sicker, are being inured more appropriately, and are being expulsioned before they are completely recovered from their illnesses. Home health care and ambulatory services ar e growing in retort to the need and the economic inducement ( freewoman et al., 1987, Slemenda Mary Beth, 1983).A subsequent trend in health care relates to the greatly technical hospital environment . Quickly changing technology imposes both knowledge requirements and a rising concern about the im individual(prenominal)ity of the faultfinding care environment. Nursing has reacted to these issues by attempts at association and communication in education and perform, innovative attempts at care planning all the way through computerization, organized training and education plans for staff, and new roles and constitutions in nursing practice ( Simpson and Brown, 1985). Main Discussion Nursing as a discipline is becoming inextricably bounced to technology ( DeVisser, 1981 127). Specialization in medical examination practice as the sixties has imposed a guinea pig standard of medical and nursing care ( Garlo, 1984). Proceeding to that time, a physician might determine comme il faut care for a heart attack patient. This care might be prejudiced by the region, the personal philosophy of the physician, as well as the resources of the community and hospital. The universal practitioner in a belittled town might have a diverse standard than would the teaching hospital in a big city. This is less the case now than ever before. National medical board qualifications now determines obstetric or cardiac care in both urban and rural areas, and these standards are upheld officially for physicians, nurses, and hospitals. Hospitals in small towns might have equipment and offer services once simply seen in a medical center. Regional trauma and neonatal ICU networks exemplify this phenomenon. Third-party payers, including Medicare, inflict a further standard for hospital care. Official approval standards set by the Joint Commission on Accreditation of Healthcare Organizations also shape up similarities somewhat than differences among hospitals. Critical care units have emer ged as a general feature of hospitals in the nineties (Elpern Ellen H., Suzanne B. Yellen, and Laural A. Burton 1998). The consequences of technology for nursing practice comprise demands for education and training, the materialization of specialized clinical roles, artistic and often expensive staffing patterns, salary incentive programs, distresses about abrasion of expert staff, stress and job tension, and the stresses of ethical predicaments arising in critical care settings. Critical care nursing, at present an anticipated part of hospital care in the 1990s, seems rooted in two discrete features (Campbell Margaret L. and Richard W. Carlson 2002). First, the enormity of patient needs calls for twenty-four-hour nursing surveillance. The tendency of this nurse-patient relationship has social, structural, institutional, and economic roots in the development of nursing in the United States. Private business nursing and hospital staff nursing both restrain

Israel and Palestine Assignment Example | Topics and Well Written Essays - 500 words

Israel and Palestine - Assignment Exampleen attack Jerusalem and Jordan parts controlled by the Israeli while Israelites attack Palestinians in Jordan, Jerusalem and Gaza as a means of retaliation and maintenance of protection from what they term as terrorism from the Palestinians.Although the international community has shown interest in reconciliatory and mediation roles, I debate the problems of Israel and Palestine can only be resolved by mutual consent by the Jews and the Palestinians. expiation attempts had been made since 1948 when independent Palestine State and independent Jewish State were established (Sela, 2002). The move seemed to set ashore an end to a serious conflict in the realm, but the struggle between the dickens countries is hush up on until now. There is need for the Palestinians and the Israelis to change their attitudes towards each other, but this is difficult because each side has infrangible and radical conviction about their religion, territories, power and security. International community may play the role of advising and further both sides to loosen their demands, but the final road to peace will be created by the two nations willingly.The Jews and the Palestinians agreed that Palestine actually deserved to be a free state. West Bank and Gaza was considered to be acceptable locations of the Palestinian State. However, disagreements ensued on the shape and boundaries of those regions (Sela, 2002). The two regions have been the main centers of fights between Israel and Palestine. This clearly shows that the Israeli-Palestine conflicts ar fueled by disagreements on boundaries. In this case, no international body will come to the region and tell Israel that this land belongs to Palestine, so just leave it, or tell Palestine the same thing. Israelites and Palestinians all have the ability to sit and agree on the boundaries, but because each one of them wants to take control, they never seem to come to such an agreement. That is why conflict does not seem to be ending soon.What