Tuesday, August 25, 2020

A Prayer for Owen Meany Essay -- essays research papers

A Prayer for Owen Meany In writing of critical standing, no demonstration of brutality is executed without reason. For a story to be real in the zone of fine writing brutality can't be utilized in a wanton way. In John Irving’s present day exemplary, A Prayer for Owen Meany the crowd is confronted with numerous scenes of solid viciousness however brutality is never utilized without reason. The entirety of the vicious demonstrations portrayed in the novel are absolutely essential for the characters and the plot to create. This plot-required savagery can be found in the novel’s first part when Owen unintentionally slaughters John’s mother and in the novel’s last section when John relates Owen’s twisted, while brave, demise to the crowd. The savagery that is appeared in this novel is utilized in such a determined way, that it leaves an incredible impact on the crowd. In Chapter one, the storyteller clearly relates his mother’s passing to the crowd, clarifying the thinking behind this measure of detail with the announcement, â€Å"Your memory is a beast; you overlook it doesn’t.† The creator fastidiously records each tactile improvement he got at the times paving the way to and following his mother’s demise; showing how this occasion significantly modified the course of his young life. Another case of the definite memory the storyteller relates in this part of the novel is found in the section, â€Å"Later, I would recollect everything. In returning to the location of my  â â â â â &...

Saturday, August 22, 2020

Captivity of Marine Mammals Free Essays

Imprisonment of Marine Mammals The worry that is being introduced is that of whether we ought to permit marine parks to remain open has been broadly bantered in our locale generally. It is a noteworthy issue because of the way that it concerns profound situated good and financial inquiries regarding the usage of our local natural life. There have been a broad scope of various contentions being pushed to the bleeding edge about this issue. We will compose a custom exposition test on Bondage of Marine Mammals or then again any comparative subject just for you Request Now In this exposition, the contentions will be considered of that for having marine stops and point to a portion of the issues with these perspectives. A while later, reasons will be advanced for the presentation of guidelines which forbid these inappropriate and vindictive establishments to be in presence. It has been contended that dolphin parks give the main possibility to a significant part of the general population to see marine warm blooded creatures. It is contended that most Australians live in urban areas and in no way, shape or form get the chance to see these creatures. The case is that marine parks offer the Australians the chance to genuinely value our untamed life. Nonetheless, dolphins, whales and seals can be seen in the wild at numeral places on the shore of Australia. Actually, there are much more places where they can be found in the wild contrasted with those in which they can be found in bondage. Besides, most Australians would need to persevere through less travel to get to these areas than they would to get to the marine stops on the Gold Coast. Additionally, places where wild marine well evolved creatures are found don't charge an expanded section expense; these spots are allowed to people in general. It is discussed that we need marine parks for logical research and the information which is gotten, can be helpful for making arrangements for the protection of marine warm blooded animal species. Be that as it may, park explore is just helpful for understanding detained creatures and isn't productive for training about creatures in their characteristic living space. The science of dolphins and whales differs under marine park conditions. This affects their eating routine, life ranges and they are likewise increasingly inclined to illness in this condition. Likewise, marine well evolved creatures in dolphin parks are prepared and have their conduct altered, which implies that their examples of social conduct are changed. In this way the exploration that is directed at marine parks is regularly not trustworthy. The dispute marine parks draw in a great deal of remote vacationers, which proceeds to stress that these visitors waste a ton of cash, raising our outside trade salary and enhancing our national equalization of installments. Notwithstanding, remote visitors would at present be pulled in to visit Australia whether these offices were open or not. It is appeared in various overviews led of abroad visitors show that they come here for an assortment of different reasons and not to visit places like SeaWorld. Visitors come here to see our local untamed life in its normal environment and not to see it detained in confines and concrete pools. They can see those kinds of things without leaving their own nation. Moreover; we ought to be progressively worried about the advancement of our lovely indigenous habitat to visitors and not the terrible solid marine park scenes. The across the board employments of marine well evolved creature parks are out and out pitiless. The circumstance wherein dolphins and whales are kept in these parks are little, squeezed lakes, when in the wild they are accustomed to meandering extended separations over the oceans. Besides, the solid dividers of the pools make an obstruction with the animals’ sonar frameworks of correspondence. Also, holding them hostage in pools is a shocking imperative of the opportunity of individual animals that may have extremely raised degrees of insight and advanced language bent. Additionally, there are many recognized occasions of marine warm blooded animals helping people who are in peril adrift or helping angler with their work. The end goes to the way that these parks ought to be closed down, or at any rate, no new species ought to be caught for marine stops later on. Our general public is not, at this point arranged to endure inappropriate mercilessness to creatures for science and diversion. On the off chance that we continue with our past wrongdoings against these animals we will always be recognized as brutal and barbaric by the ages of things to come. Instructions to refer to Captivity of Marine Mammals, Essay models

Monday, August 10, 2020

The Time Between Midterms

The Time Between Midterms Hello, everyone! I hope this busy time of the semester, otherwise known as midterm season, is treating you well. Right now, Im between midterms, and it is kind of nice to have a break from taking exams. This has given me time to make sure I stay on top of other things, have some time to enjoy myself, and still make sure to keep up with regular studying and assignments. Last week, my parents and Nana came to visit me, and I was thrilled to see them, enjoy their company, and show them a bit of my life here at Illinois. Even though I know things are busy, I try to focus on what I have to look forward to. For instance, next week I get to go to Curtis Orchard! I remember really loving it there when I went two years ago, so Im super exited to go back! Sarah Class of 2018 I'm from Grand Rapids, Michigan. I'm majoring in Communication in the College of Liberal Arts and Sciences.

Saturday, May 23, 2020

Tobacco Kills One Person Every Six Seconds (Sahil). The

Tobacco kills one person every six seconds (Sahil). The use of tobacco has been around for many years, and it seems only to be getting worse. The human body is affected in an abundance of ways due to the abuse of tobacco products. If individuals would stop the use of tobacco, this would help prevent many diseases, negative health consequences and possibly early death according to their age. Tobacco use is a problem because, it causes numerous health effects on individuals, such as addiction, birth defects, cancer, and diabetes, which can be caused from second hand smoke and physical and mental effects. Smoking causes many adverse effects in individual lives. Our society must keep presenting the facts about the use of tobacco to the†¦show more content†¦Next, another cause to why tobacco is harmful, is because some mothers smoke during pregnancy. When mothers smoke while pregnant, it can cause life threatening issues for their child. A mother that smokes is much more likely to give birth to a child with defects. Congenital heart disease is one of the most popular effects (Banschbach 349). This is a problem because it is not only putting the mother’s life in danger, but it is not giving a baby the chance to be healthy and free from defects; some of these defects could be entirely prevented by not smoking. Not only does smoking cause heart defects, but it also can cause a lack of oxygen and nutrition while the baby is in the womb (Banschbach 349). Banschbach, found that many babies whose mothers smoke, are â€Å"born too early, and have a low birth weight, making it more likely the baby will become sick or die† (349). While these examples are the main effects, babies can also suffer from simpler physical effects such as, a cleft lip or palate. Lastly, one of the most harmful effects to a child due to smoking is the chance of Sudden Infant Death Syndrome (Banschbach 349). Consequently, the use of tobacco is not only harmful to the person consuming it, but it also influences everyone

Tuesday, May 12, 2020

Analyzing Organizational Communication Essay - 1495 Words

Analyzing Organizational Communication Communication is extremely important within an organization. To understand work and organizations in todays changing global environment, we must look both at whats going on inside the organization and at the larger culture in which an organization operates (Cheney, Christensen, Zorn, Ganesh 2011, p1). Communication enables an organization to begin a dialogue to create awareness, understanding, and appreciation for the firms strategic goals, ideally resulting in the satisfaction of the interests of both the firm and its environment (Schultz, Hatch, Larsen, Van Riel 2002) . This paper will analyze the communication effectiveness of Chickasaw Nation Industries, Inc. (CNI). CNI is†¦show more content†¦CNIs use of this type of technology allows a collaborative exchange of information between coworkers and gives full participation between the audience and presenter. Yahoo instant messenger is also used within the workspace which allows emp loyees to get immediate feedback from other employees when they are working off site and need support from team members. Blackberry telephones allow the management structure of CNI the ability to be in touch with their production / organizational teams as needed. And the use of webcams allowed the management teams from different geographical areas to communicate virtually face to face. Another valid strength of CNIs management is that they consistently deliver feedback on the performance of their subordinates through quarterly appraisals, specific achievement recognition, and annual appraisals. This type of feedback allows the individual to know what their work is having on other employees, the company, and the customer. Constructive feedback alerts an individual to an area in which his performance could improve. Constructive feedback is not criticism; it is descriptive and should always be directed to the action, not the person. The main purpose of constructive feedback is to help the employees to understand where they stand in relation to expected and / or productive job behavior. Recognition for effective performance is a powerful motivator. MostShow MoreRelatedHistory of Organizational Communication1537 Words   |  7 Pagesof the Field Reflection Paper | What is organizational communication? As a field organizational communication studies exactly what it sounds like the communication in organization. Defining the particulars of this often comes down to the researcher and the perspective that skew their opinions on the field. These subtle differences are why it takes Papa, Daniels and Spiker almost 16 pages to express their definition of their field of study. The organizational experiences of an individual have a hugeRead MoreUnderstanding The Importance Of Corporate Communication1260 Words   |  6 Pages1.0 Understanding the Importance of Corporate Communication: The companies and the organizations communicate through different kinds of channels. All these are defined under corporate communication. Every single types of communication are important for the organization. But before discussing the importance we have to know what corporate communication is. Corporate communication is a combination of different types of activities that are involved to establish a favorable relation between the stakeholderRead MoreFinancial Status Essay789 Words   |  4 Pagesstatus by comparing and analyzing actual results with plans and forecasts. Guides cost analysis process by establishing and enforcing policies and procedures; providing trends and forecasts; explaining processes and techniques; recommending actions. Improves financial status by analyzing results; monitoring variances; identifying trends; recommending actions to management. Reconciles Common Letter of Recommendation page 8 transactions by comparing and correcting data. Analyzing current and past financialRead MoreOrganizational Culture and Structure1134 Words   |  5 Pages â€Æ' Organizational Culture and Structure The structure of an organization determines the allocation of roles, regulations, and responsibilities, and therefore builds a basis for the culture in an organization. There is a constant relationship between organizational structure and organizational culture that provides a theme within an organization. Both can be difficult to clearly define and distinguish when analyzing an organization. Organization culture is a perspectiveRead MoreResearch Question. Where Does Organizational Culture Begin1159 Words   |  5 PagesResearch Question Where does organizational culture begin or end? More specifically, where is this culture deriving from. In organizations, it is unclear where this culture is built from and who is responsible for it? Is it implemented by management, previous management or higher up? And the large ‘who’ question is asked, who determined these values, how are they regulated? Also, asking what is the role of communication in organizational culture? Organizational culture, invisible and often overlookedRead MoreSystems Thinking1469 Words   |  6 PagesSystems Thinking and Organizational Performance Systems Thinking provides a necessary conceptual base and a powerful tool-set for working the most complex issues that confront us as individuals, in teams, or in organization (Systems Thinking Collaborative, 2001, p. 1). Additional, this theory provides ways to view the world as a whole and enables a new level of understanding of why things are as they are. Performance management includes activities to ensure that goals are consistently beingRead Moreorganizational behaviour1261 Words   |  6 Pages Organizational Behavior MG6013 The exploration of the theories, research and practices that allow a better understanding of human behavior in organizations. Topics include motivation and job satisfaction; decision making; group dynamics; work teams; leadership; communication; power, politics and conflict; organization culture, structure and design; impact of technology; management of work stress; organizational change andRead MoreThe Eruption Of Eyjafjallajokull Led Air Travel Restrictions1168 Words   |  5 PagesStrategic Organizational Redesign The eruption of Eyjafjallajokull led to air travel restrictions, which caused many financial and logistical problems for dependents of the travel industry. Monetary losses and a decrease in customer satisfaction threatened businesses, especially those in the commercial courier service industries. Analyzing the impacts on business, protecting assets, managing customer expectations, and forming new partnerships will assist the organization in overcoming this environmentalRead MoreTechnology Effect on Communication Essay816 Words   |  4 PagesThe approach of communication has changed a lot due to technology. Technology has helped shy individuals pursue more friendships leading to more communication. â€Å"A considerable (48%) of young adults in Western societies report shyness; thus, large numbers of people experience fear and avoidance of face-to-face communication, which affects their lives in many ways† (Lynne Keaten, 2007, p. 350). These new ways of communication due t o technology has assisted these shy individuals in entering the worldRead MoreLeadership Analysis As An Art Is Critical In The Development1286 Words   |  6 Pagesnon-bias analysis and overall conclusion on the state of leadership. Research has come up with various theoretical models that purpose to sharpen the leadership skills among the employees (Neck and Manz, 2016). The analytical tool is critical in organizational activities as it improves the effectiveness of the leadership roles. The paper will utilize one leadership theory that has played a vital role in the management of various institutions. The leadership strategy serves to identify the individual

Wednesday, May 6, 2020

Peer Pressure, A Silent Destroyer Free Essays

When people make an assessment of a teaching institution, the usual statistics will show its population size, its average success rate relative to the next high school or next university, and matters relate d to funding and facility. It is due to this that a main problem which I believe has an actual direct effect on the teaching learning capability institution is missed out on. This problem would mean great impact on the learning curve and capacity of the student to focus and maximize the facilities given by the institution no matter how good they may be. We will write a custom essay sample on Peer Pressure, A Silent Destroyer or any similar topic only for you Order Now In common terms, we call it peer pressure. I believe in fact that it is because this is so common an experience that people may downplay its actual effect on a student or turn a blind eye to what it can do. In my own experience through earlier years I stood witness to this. It could be something as simple as people being pushed around in the hallway because their growth spurt was late and they were shorter than everyone else. Or, people being teased because their pants were too short or their clothes didn’t match. These issues seem childish and light, however considering the emotional makeup of a growing child or adolescent at this point, these can birth insecurities that scar one’s capacity to bloom later on. Are these incidents common? Absolutely. In fact, it is because they are common that they are missed out on. Schools will focus on building a new gym, or increasing the number of books to be read, or fine tuning the arithmetic and language curriculum. Now, don’t get me wrong. These things are very important in the quality of the individual. However, the school’s output is only one side of the coin. The other side lies in a student’s capability to absorb and focus on the lesson at hand. How can a young individual give his or her best output into utilizing these tools, if he knows that once he steps of the classroom, the bullies will be pushing him against the locker, or the popular girls just might make fun of her again? Call it a seeming minor detail, but to a student in the growing year, â€Å"fitting in† and â€Å"belonging† can mean everything and certainly much more than a high grade. In my own school environment, my experience was the same. Friends of mine were subject to the similar treatment. It was hard to look at, but then, the feeling at the time was that there was nothing anyone could do about it. I can only imagine how much better they would have done in school if they didn’t have to worry about these things. I’ve seen these things happen in my own world with my own eyes. I’m sure others have as well. In the newspaper or nighttime updates, every now and then we hear stories about a new student killed by fraternity hazing, or a student with a gun in school. The common reaction would be to turn away and say, â€Å"oh that wouldn’t happen in my school. † Or â€Å"gosh, it so dangerous, but good thing it’s not in the area of my kids†. Really, would that be the same mindset of the parents and students who actually were part of the school community where the event occurred? Looking at online forums on peer pressure, various responses of how the youth today is affected are expressed, particularly the girls. Heavy alcohol drinking, smoking, taking drugs and underage sexual activity are now very widespread in the youth whether or not we agree to believe it, simply because of this desire to be accepted. Conversations among them lie more on what the next person has done or not done, rather than on planning for the future. Many of them will be at parties getting drunk where it is played off as cool. Smoking and drug use are rampant as well. Even the pressure of having sex has grown over years, despite the media’s exposed risk of unwanted pregnancies or STD’s. Friends say it is â€Å"no big deal† and talk about it as if it was just sipping a cup of tea, and a requirement to be â€Å"normal†. So many of these issues circle the mind of a student, remain unaddressed, and cloud the student’s mind from focusing on what should be the priority at the time. It is true that school facilities are important, however equally needed, is helping the students of today actually focus on using the school to create more of a future for themselves. The question remains though on how this problem can be addressed. True, it will not be an easy task, but if at all an attempt can be made to give students guidance and support during these hears of change, then at least some of them can be given the motivation to go against the grain and not succumb to the whims of peer pressure. Friends are diaries to which we can share and unburden all of our secrets and emotions into. They can be wise and a strong pillar of strength, while at the same time can be sources of wrong influence. If a school can create a positive working environment and encourage right experiences and friendships, this would be a tool to help. Family is another factor. For some who have good relationships with family, allowing interaction with them can provide the child to open up and reach out. For those whose families become unbearable, then it basically remains in letting the student have someone to talk to, chat with and trust, and ensuring such person is one who is understanding and capable of meeting the child at his level, whether it be a counselor, coach or friend. The problem does not lie on morals or lessons as these which are instilled in us in earlier youth remain there. The problem is that these very principles that we have prided ourselves in and held on to no longer empower us, as they are overshadowed by the need to ‘fit in’. And as this need grows, then our mind is pushed away from focusing on what matter at the time, namely, studies and improvement of one’s skills for the future. I am thankful that somehow I made it through those years and continually make the effort to grow. My only hope is that children of the future can be given more support, that they may surpass these obstacles with more grace than many of my friends did, and focus earlier on working on their goals and dreams for their future. How to cite Peer Pressure, A Silent Destroyer, Papers

Saturday, May 2, 2020

Introduction To Informatics

Question: Discuss about theIntroduction To Informatics. Answer: Introduction Informatics basically consists of computer information systems. This system tends to make interaction between human and information. By its own conceptual and theoretical foundation helps many other foundations in the field. Many years ago this culture of information was first developed by managing information from the science library which promotes the relationship between science and information (Borghi and Karapapa, 2013). This information is very much helpful for health informatics development. Informatics is a scientific discipline which tends to investigate the structure and the properties of information which deals with science. Informatics regulates the scientific information according to its history, methodology etc. Organizational informatics is one of the most important applications of informatics. The business informatics was first developed in Germany. The business informatics consists of several techniques in computer science. The tools must act as a key factor because the tools must help to answer the questions that are asked by the organization. The benefit of using these advanced tools is that it might be actionable for sometimes. The analysis can only be successful unless and until the tools are well defined. There should be proper awareness among the stake holder as well as the board member that proper use of tools may take time. The analytical tools aim for the proper methodical balance approach (Bu?low, Ahmon and Spencer, 2011). The strategic analysis tool knows that which analytical tool is more suitable to the given objectives of the analysis. The SWOT analysis is a common strategic tool which helps to understand the strength and weaknesses that are involved in the project or business activity. The analysis helps to understand the external and internal factors of the business activity by the defining the objective of the project. The most important part of the analysis is that it helps to achieve the desired goal of the business activity. IT creates political economic and social cultural opportunities to the business organization. This analysis helps to find the current gaps so that the business organization can develop in a better way (Digitization, 2007). IT also protects us from threat which is unfavorable to the business activity. One of the important strategic analyses is Porters five forces. This analysis is developed in 1979 by Michael E. Porter. This analysis increases the competitive strength of the business organization as well as it changes the position of business organization. The porter theory is based on five forces which tend to determine the intensity of competition and attractiveness of the market (Hannah, Ball and Edwards, 2006). By the help of this analysis we can understand the current position of the organization and strength in the market. Porters forces are also used by business organization to know that the new product is profitable or not. If someon e can identify the power and where it lies then this theory an also be used to identify the strength. Identifying the strength improve the weakness of the of the business organization which led to avoid mistakes in future. The Porters five forces are Supplier power- This shows that how easy the supplier increase the price of the product. The whole market is dominated by few suppliers. There is no substitute for any product in the market. The customers for the particular product are low so that the bargaining power is also low (Lerch, 2012). The cost switching from supplier to another supplier might be higher. Buyer power- The buyer power shows how easy is for buyers to drive the price low. It is the ability of the customers how much under pressure they can put the firm to make reduce in price. The buyer power can only be high when there is many alternative in the market. This means the availability of substitute product is the main factor. Competitive rivalry- The main factor is the number of competitor in the market. Every seller is selling different type of goods which might reduce the market attractiveness. Threat of substitution- Availability of same products reduces the power of seller. On the other hand it also reduced the attractiveness of the market (Mackenzie Owen, 2007). This happens because the customer is getting many substitute products in the market. Threat of new entry- Profitable market attracts new sellers but the seller of the market does not allow them because entry of new seller might hamper their business. Entry of new members in the market might switch cost of the goods. The effect of strategic alignment in the business activity is much affective. The strategic alignment enhances the performance of the business organization. The organization will perform better when they will understand the purpose of the work (Middleton, 2005). So strategic alignment helps the business organization to run the business properly, so that they can meet their respective goals. On the other side the lack of strategic alignment may led to failure of the business organization. Often some business organization loses their track because they do not know their purpose of their business. Thus strategic alignment helps the business organization to plan their purpose in a proper way. The customer centered objectives might lack in coordination in the business organization which make the organization misaligned (Mugridge, 2006). That means the strategic goals and organization culture might lose its position from the business. A companys strategic alignment. The strategic alignment helps to increase the operation margins in the IT business. The alignment helps the employees to understand the desired goals so that they can understand their work. Once when the employees understand their task they start working according to the given direction. This make the work flow more efficient and it also creates coordination among the workers. By the help of strategic alignment smart goals are created in the IT business. The IT sectors runs on the desired goals. As in every IT company desired goals are created. The strategic alignment helps in proper execution of company strategy. The alignment helps to focus on the employees as well as on their jobs. To achieve goals in the IT business one should clearly have knowledge on the communication strategic business objectives; because the entire business is depend on the communication. Leading indicators are predictive in nature. They tend to change the communicative skills in the nature. The leading indicators predict the futu re financial trends of the business (Robinson and Bauer, 2011). On the other hand lagging indicators follows the normal way as it changes when there is change in the economic factor. Leading indicator is much preferable because it show the future indication of the financial status of the company. IF they can predict their position it will easier for the employees to do their jobs. Managing data is not a new problem in any business organization. Every business organization cannot keep the data clean because it is not possible to record single data every time. Due to data control policies these messes are created. So a proper establishment is needed for data management. The office administrator should decide whether to add sales in the data management or not. A master data base should be created if the business has multiple databases. Many times the manager gets confused which database should be uploaded. So creating a master database can solve the problem. If we create data map it will be easier to find every data because the data loads every data from input to output. Data map should be updated with regular transaction. The data management helps in data segmenting. IN IT sectors there is need of data management because in IT business there is need of immediate availability of information. The document o the company should in order as because the government at first raids on the IT companies. Managing an IT sector requires proper alignment between data management and technology requirement (Tsai, 2007). This shows the analytical business organizationshould be goal oriented and data management should support this type of business so that they can meet their desired goals. The business organization should adopt both web 2.0 and web 3.0 because these are the next step for gaining information. Web 2.0 is important because it made life easier. By the help of web 2.0 many user produce idea and gets ideas. The users of web 2.0 are no more consumers they also became producer as well as co-producer. The search engine of web 2.0 is more advanced which led to high profit to many IT business organization. Web 3.0 by the help machines intelligence combines web 1.0 and web 2.0. The main importance of web 3.0 is that it can unite users and computer to solve any problem. Due to its high added value the web 3.0 can bring service sand product to the people. Every business environment should be dynamic. But there are some reasons which restrict them in some cases. Due to change in political, social and economic factors this threats are created. Unfaultable market shift is created or changes in technology take place. It also affects the economy by disturbing the level of demands. The threats are created in capital market which led to dissatisfaction towards the companys failure. The threat may create change in structure of the labor market that may influence the trade unions and cautious can be created. Conclusion From the above case study we can conclude that the main purpose of informatics is technology which will take the developing interactions between the human and information. There is still some issue which is needed to be solved. New technologies should be developed to reduce the threats in the market (Yatsko, 2015). Computer system is nowadays is a vital part of human life. References Borghi, M. and Karapapa, S. (2013). Copyright and mass digitization. Oxford, United Kingdom: Oxford University Press. Bulow, A., Ahmon, J. and Spencer, R. (2011). Preparing collections for digitization. London: Facet Publishing, in association with the National Archives. Digitization. (2007). [Washington]: [D.C.]. Hannah, K., Ball, M. and Edwards, M. (2006). Introduction to nursing informatics. New York: Springer. Lerch, A. (2012). An introduction to audio content analysis. Hoboken, N.J.: Wiley. Mackenzie Owen, J. (2007). The scientific article in the age of digitization. Dordrecht, Netherlands: Springer. Middleton, K. (2005). Collaborative digitization programs. Bradford, England: Emerald Group Pub. Mugridge, R. (2006). Managing digitization activities. Washington, D.C.: Association of Research Libraries. Robinson, P. and Bauer, S. (2011). Introduction to bio-ontologies. Boca Raton: Taylor Francis. Tsai, C. (2007). Biomacromolecules. Hoboken, N.J.: Wiley-Liss. Yatsko, A. (2015). Insight into theoretical and applied informatics. [Place of publication not identified]: De Gruyter Open.

Monday, March 23, 2020

Capital Punishment Essays (4026 words) - Penology,

Capital Punishment Why Capital Punishment Should be Abolished Unlike popular belief, the death penalty does not act as a deterrent to criminals. As stated by Alfred Blumstein, Expert after expert and study after study has shown the lack of correlation between the treat of the death penalty and the occurrence of violent crimes. (Blumstein 68) Isaac Ehrlich's study on the limiting effects of capital punishment in America reveals this to the public. The study spans twenty-five years, from 1957 till 1982, and shows that in the first year the study was conducted, there were 8060 murders and 6 executions. However, in the last year of the study there were 22,520 murders committed and only 1 execution performed. (Blumstein 54) This clearly shows that many violent criminals are not afraid of the capital punishment. Abolitionists believe the offenders should be required to compensate the victim's family with the offender's own income from employment or community service. There is no doubt that someone can do more alive than dead. By working, the criminal inadvert-ently pays back society and also their victim and/or victim's family. There is no reason for the criminal to receive any compensation for the work they do, because money is of no jail time. This could be considered a form of slavery to some, but it is no different from the days of being sent to the yard to break stone. One of the most well-known examples of the criminal contributing to the betterment of society is the case Leopld and Loeb. They were nineteen years old when they committed The Crime of the Century. In 1924, they kidnapped and murdered a fourteen-year-old boy just to see how it would feel to kill someone. They were both spared the death penalty and sentenced to life imprisonment. (Bedau 78) Together their accomplishments included working in hospitals, teaching the illiterate how to read, creating a correspondence school, writing a grammar book, and making significant developments in the World War II Malaria Project.(Bedau 193) An inestimable amount of people were directly helped by Leopold and Loeb, Both of tem made a conscious commitment to atone their crimes by serving others.(Bedau 217) The most widely used form of execution has been electrocution. With this method of executing a prisoner, the individual is strapped to a chair along with electrodes attached all over the body. The executioner then proceeds to throw the switch sending vast amounts of electricity flowing throughout the prisoner. During this period, the prisoners flesh burns and the body shakes violently from the overdose of electricity. When it is all over, smoke is often seen coming from the head of the corpse. (Ernest Van den Haag 135) Officials often defend this punishment as not being cruel and unusual, but how can they defend the opinion in the case of John Evans who was executed by electrocution in 1983? According to witnesses at the scene of the death of Mr. Evans, he was given three charges of electricity over a period of fourteen minutes. After the first and second charges, Mr. Evans was still conscious and smoke was coming from all over his body, as a result from his flesh burning. An official at the prison even tries to stop the execution on account of it being cruel punishment, but the man was unsuccessful. Witnesses later called the whole incident a barbaric ritual. (Haag 221) Another method of execution is the gas chamber; during this procedure a prisoner is put in a closed chamber and forced to inhale lethal fumes from a sulfuric acid and a cyanide chemical reaction. (Haag 243) According to a statement given by the U.S. Supreme Court Justice John Paul Stevens concerning the 1992 execution of Donald Harding, there did not seem to be any civilized aspect of the gas chamber method of executing prisoners. (Haag 259) According to the report, Harding tried to hold his breath inside the chamber. When he finally began to take in fumes, his body started going into convulsions and the muscles and veins under his skin were twitching in a wave-like motion. This execution took over eight minutes to complete, and Mr. Harding was writhing in pain for most of the time. According to officials, Harding did not fall

Friday, March 6, 2020

Dental Receptionist English Dialogue

Dental Receptionist English Dialogue Dental receptionists take care of administrative tasks such as scheduling appointments and checking in patients. They answer telephone calls and do paperwork such as sending out reminders to patients of appointment dates. In this dialogue, you will practice the role of a patient who is returning for a yearly dental appointment. Checking-In With the Dental Receptionist Sam: Good morning. I have an appointment with Dr. Peterson at 10.30.Receptionist: Good morning, can I have your name, please? Sam: Yes, its Sam Waters.Receptionist: Yes, Mr. Waters. Is this the first time youve seen Dr. Peterson? Sam: No, I had my teeth cleaned and checked last year.Receptionist: OK, just a moment, Ill get your chart. Receptionist: Have you had any other dental work done during the past year?Sam: No, I havent.   Receptionist: Have you flossed regularly?  Sam: Of course! I floss twice a day and use a water-pick.   Receptionist: I see you have a few fillings. Have you had any trouble with them?Sam: No, I dont think so. Oh, I changed my insurance. Heres my new provider card.Receptionist: Thank you. Is there anything in particular youd like the dentist to check today? Sam: Well, yes. Ive been having some gum pain recently.Receptionist: Alright, Ill make a note of that. Sam: ... and Id like to have my teeth cleaned as well.Receptionist: Of course, Mr. Waters, thatll be part of todays dental hygiene. Sam: Oh, yes, of course. Will I have x-rays taken?Receptionist: Yes, the dentist likes to take x-rays every year. However, if youd prefer not to have x-rays, you can opt out. Sam: No, thats alright. Id like to make sure everything is OK.Receptionist: Great. Please have a seat and the Dr. Peterson will be with you momentarily. (After the appointment) Receptionist: Well need to schedule an appointment to come in for the fillings you need?Sam: OK. Do you have any openings next week? Receptionist: Lets see... How about next Thursday morning?Sam: Im afraid I have a meeting.   Receptionist: How about two weeks from today?Sam: Yes, that sounds good. What time? Receptionist: Can you come at 10 oclock in the morning?Sam: Yes. Lets do that.   Receptionist: Perfect, well see you on Tuesday, March 10th at 10 oclock.Sam: Thank you.   Key Vocabulary appointmentchartcheck-updental hygieneflossgum paingumsinsuranceprovider cardto clean teethto opt outto schedule an appointmentx-ray

Tuesday, February 18, 2020

Raising Low HDL Essay Example | Topics and Well Written Essays - 1250 words

Raising Low HDL - Essay Example The pathological picture in an atherosclerotic lesion suggests accumulation of LDL and its oxidation in the vascular subendothelial space, where monocytes from the circulation enter to initiate an inflammatory reaction that would lead eventually to atheroma formation. Research has also demonstrated that monocyte entry occurs at the sites of LDL peroxidation, suggesting that oxidation is the cause of monocytes entry. Research has also shown that HDL apoA-I and apoA-I mimetic peptides have been shown to prevent LDL oxidation. Moreover, HDL apoA-I and apoA-I mimetic peptides have been shown to decrease atherosclerotic lesions and improve vascular reactivity in humans. Regarding its mechanism of action in producing beneficial effects against atherogenesis, studies have suggested that HDL enhances the reverse cholesterol transport. Over the top of it, apoA-I is also capable of scavenging the seeding molecules from LDL, thus preventing the LDL-derived phospholipid oxidation and the inflamm atory response out of the byproducts. Thus, clinical managements directed towards improving the HDL cholesterols in the body could result in a therapeutic option of prophylactic potential in persons who are prone to atherosclerosis due to lifestyle reasons of high cholesterol and high triglycerides (Navab, M et al., 2004). Consequently, there are many therapeutic options available to enhance the HDL in human beings, and they are Fibrates, Niacin, and recently Fish oils containing omega-3 fatty acids. All of them are recommended; however, given the volume of evidence, it is very difficult to create a guideline for the patients. This work intends to critically review contemporary literature to compare the findings so a single agent can be chosen based on evidence in order to raise the HDL levels in blood. Fibrates: While statins are regarded as therapeutic cornerstones in dyslipidemia, they are ineffective because they have proven efficacy in reducing the plasma levels of LDL-C. However, they are incompetent is reducing the elevated concentrations of triglyceride rich lipoproteins, VLDL and VLDL remnants, and they have minimal actions in increasing the low levels of HDL-C that are protective. Fibrates have been observed to "reduce plasma levels of triglycerides by 30-50% and typically increase levels of HDL-C by 5-15%, depending on lipid phenotype and baseline concentration. Fibrates may also reduce LDL-C potentially by up to 15-20% although the effect is variable, depending on the underlying lipid abnormality and baseline lipid phenotype "(Chapman, MJ., 2006). This indicates individuals treated with Fibrates, levels of LDL would decrease when their plasma concentrations are elevated and HDL-C levels will increase when baseline plasma concentrations are low. Moreover, it efficiently r educes apoIII-C containing lipid particles which are acknowledged to be markers of increased risks for atherogenesis. The increased HDL levels following Fibrates are generally reflected by increased plasma levels of apoA-I and apoA-II. The Fibrates act via activation of a nuclear transcription factor PPAR in vascular tissues that actively metabolize lipids. This can be used for both primary prevention and secondary prevention of atherosclerotic cardiovascular disease with demonstrably significant decrease in the rates of

Tuesday, February 4, 2020

Ending Hunger from the Elderly Population Essay

Ending Hunger from the Elderly Population - Essay Example On the other hand food insecurity is also increasing at an exceptional rate in less developed countries, but its growth rate is also significant in the elderly population of the developed nations including America. According to the survey conducted by (Weill), majority of the elderly population in US, is suffering from the phenomenon of malnutrition and food insecurity. However the solution lies in developing a better food distribution network in US, which should provide the food according to the need of every individual and family irrespective of the race, religion and age. This solution is most logical one, because of the observation registered by (Pothukuchi and Kaufman) that points out a deficency in the food distribution system in US. This unjust distribution system for food is the evidence of racism in the culture of America (Zolberg), where whites have so much food to stock, whereas the people with colored skin are starving from hunger. Another factor which is contributing tow ards growing hunger in elders, is the individualistic culture that motivates people to concentrate on their own lives, therefore, they have little time to care about their elders (Savikko). The growing phenomenon of hunger is also causing the health standards of elders to drop significantly, because the medication, these people are taking require healthy food intake for its effectiveness. Majority of the researchers are emphasizing on the implementation of the policies to raise the degree of self sufficiency through training and development (Bowenng, Clancy and Poppendieck), but this paper is against this viewpoint, because old people are often unable to grasp new skills and their ability to actively work is also become limited due to aging. However, govermental agencies are also fairly active in providing relieve to the elderly population in America, but these activities are proven to be less than effective in uprooting the undirsable situation caused by hunger. On the other hand i f this condition is not countered effectively, then it will encompass other citizens of US in round about five years, because right now, US agricultural sector is producing food that is more than its need, but the population growth will cause severe food shortage in US food market, during coming years. In this situation Americans will have to import food items from other countries, which will result in rise in the prices of food items in the local market. This will, therefore worsen the situation for elderly population with minimum income level. It is evident, from the above discussion that, US ought to plan for the demand and supply situation concerning food in the future, otherwise the shortage of food will increase and encompass other members of the population along with elders. The methods of economical health services along with the less expensive and consistent food supply for elders in the society, could be an effective measure for counteracting the developing phenomenon of h unger and food insecurity. Conclusion In the light of a thoroughly conducted field survey, 80% of the food deprived population is constituted by African American elderly males in the shiny city of New York (Bowenng, Clancy, & Poppendieck, 1991). This observation compelled this effort to notify that, racism is still present in the very roots of the American Society,

Sunday, January 26, 2020

The Alignment Of Compensation And Business Strategies Commerce Essay

The Alignment Of Compensation And Business Strategies Commerce Essay Compensation is a key element in the success of any business. Although compensation plans were not always seen as a strategic business initiative, their huge impact on a companys bottom line, recruiting, retaining and motivating people has led to compensation design being considered an important element to achieving success (OConnell, 2007). The alignment of compensation business strategies It is essential that a fair, competitive and attractive compensation plan is created in order to ensure the future success of the company. If the compensation plan is carried out properly it can improve organisational effectiveness, support human capital requirements of a business, and motivate and reward achievement of key corporate strategic and financial goals (OConnell, 2007: 20). It is thus essential that compensation plans are well thought out and effectively designed. Compensation is the answer to attracting, retaining and motivating employees who have the necessary competencies to carry out the business strategy and handle greater responsibilities (Milkovich, Newman Gerhart, 2007). Managers must take note of the rewards that motivate their employees. If this is not done, it may result in a mismatch between the strategies being used by managers to motivate their employees and the motivational rewards that the employees prefer (Arnolds Venter, 2007). This mismatch, as well as failure on the part of managers and employees to reach common ground in the pursuit of organisational objectives, can result in firms failing to successfully implement their business strategies. Employees will perform at a low level, doing only what is least expected of them when the reward systems are not aligned to their needs. They will not be motivated to put in extra effort so that the organisations goals can be achieved (Arnolds Venter, 2007). It is therefore important for all firms to regularly assess the rewards that motivate employees. Different organisations have different compensation policies in place. Matching compensation policies to business strategy leads to greater organisational performance (Montemayor, 1996). Some organisations are quick to introduce a new compensation program based on what they have heard about it. The problem is that it may not fit with their organisations strategic direction. Only programs that can move the organisation further along its strategic path should be identified and implemented (Kaplan, 2007). Ultimately, compensation strategies seek to either decrease costs or increase revenues relative to competitors (Milkovich et al, 2007). Compensation professionals play an important role in helping organisations put their business strategies into effect by introducing appropriate compensation plans. Compensation experts need to be at the focal point where strategy, organisational effectiveness and human capital management converge (OConnell, 2007: 25). It is important that they have a clear understanding of the business, the organisational issues and the direction in which the company is headed. Organisational, employee and business needs must be balanced with the financial and strategic goals of the company. Only then can the right compensation strategy be developed to motivate, reward and sustain high levels of performance. When this balance is found, a company can effectively use compensation to execute and achieve desired business results (OConnell, 2007: 25). For example, if a companys strategy is to be innovative, the strategy will focus on new products and a short response time to market trends. The compensation strategy must be tailored to align with the business strategy. A supporting compensation strategy will thus place less emphasis on evaluating skills and jobs and more emphasis will be placed on incentives designed to encourage innovations (Milkovich et al, 2007). A cost cutting business strategy will focus on efficiency and doing more with less. To support the business strategy, the compensation policy will focus on competitors labour costs, variable pay will be increased and productivity will be emphasised (Milkovich et al, 2007). A company with a customer-focused business strategy will focus on pleasing customers and employees will be paid according to how well they do this. The compensation strategy will thus include customer satisfaction incentives (Milkovich et al, 2007). In order to do better than its competitors, a firm m ust come up with ways in which it can add value by matching its business and pay strategies. When business strategies change, pay systems must also change (Milkovich et al, 2007). Organisations want to see the returns that they are getting from paying incentives, benefits and even base pay. Companies are starting to realise that by sharing in the economic gains of achieving targets, they keep employees motivated to reach increasingly difficult goals. When there is a clear line of sight between work and reward, employees will work harder to achieve the goals and receive the rewards (Ulrich, 1997). It has been suggested that performance-based pay works best when there is success to share (Milkovich et al, 2007: 54). An organisation can pay larger bonuses and stock awards when their profits or market share is on the rise. By paying bonuses fairly, employee attitudes and work behaviours improve, which in turn improves their performance (Milkovich et al, 2007). One of the major challenges in managing total compensation is to understand how the pay system can add value and create a more successful organisation. Internal alignment Internal alignment refers to comparisons among jobs or skill levels inside a single organisation. Jobs and peoples skills are compared in terms of their relative contributions to the organisations business objectives (Milkovich et al, 2007: 19). Internal alignment is not only concerned with the pay rates for employees doing equal work, but also for those employees doing different work. One challenge that managers face is how to determine differences in pay for people doing different work (Milkovich et al, 2007). An employees decision to stay with the organisation, to become more flexible by investing in additional training, or to seek greater responsibility is influenced by the pay that they receive (Milkovich et al, 2007: 19). A compensation system should not stand in the organisations way of retaining talented and productive employees. One of the main causes of employee turnover is inadequate compensation (Grobler, Warnich, Carrell, Elbert Hatfield, 2006). Tensions will result if employees feel that they are not being treated equally and this may cause employees to reduce their future efforts, change their perceptions regarding rewards for their efforts or leave the organisation (Grobler et al, 2006). Managements goal is to minimise turnover and lost production due to feelings among employees that they are not being compensated equitably. In order to ensure greater equity among jobs, a process known as job evaluation may be embarked upon, whereby a systematic relationship between the pay scales for jobs within an organisation is created. Job evaluation is the systematic determination of the relative worth of a job within the organisation that results in an organisations pay system (Grobler et al, 2006: 404). When comparing jobs, the following factors are taken into account: the skills needed to complete the job, the efforts needed to perform the job, the responsibilities of the job holder, and the working conditions of the job (Grobler et al, 2006). Job evaluation is preformed in order to develop a system of compensation that employees will consider to be fair, and in this way internal consistency among jobs is obtained. Internal consistency thus refers to the relationship between the pay structure, the design of the organisation and the work (Grobler et al, 2006). It is important to design a pay system that supports the work flow, is fair to employees and directs their behaviours toward organisation objectives (Grobler et al, 2006: 404). Many organisations are dividing their employees and creating different compensation plans for the different employee groups. For example, the executive team will be compensated one way, while a different approach will be used for the sales team, and yet another set of rules will apply to those working in the admin department. In todays business environment, a one-size-fits-all approach is no longer effectiveness (OConnell, 2007). Compensation methods have undergone a number of changes over the years such as the use of performance pay and other contingent systems of reward, the flattening of pay scales with fewer but broader pay grades and flexible cafeteria-style benefit systems (Brewster, Carey, Grobler, Holland Warnich, 2008). This new approach to compensation is known as strategic pay and is much more suitable to todays changing organisational environments and structures. Strategic pay flows from and implements an organisations business strategy. The old methods of compensation were associated with job-evaluated pay structures, time and seniority (Brewster et al, 2008: 188). These old methods were appropriate for hierarchical organisations who operated in a stable environment. Internal pay structures must be designed in such a way that employees will be motivated to achieve the organisations objectives. There must be a clear line-of-sight between each job and the objectives of the organisation. It is also essential that the structure is fair to all employees (Milkovich et al, 2007). To motivate employees, management can build the following ideas into their strategic pay structure: increase the proportion of pay contingent on performance, increase the potency of variable pay by making base salaries only moderately competitive, broaden the range of incentive schemes to include linking pay to group and organisational performance as well as individual performance, identify new performance measures of business success, and introduce flexibility into compensation plans so that rewards extend beyond monetary ones to include prizes and recognition (Brewster et al, 2008: 188). Pay structures vary among organisations depending on the number of levels within the organisation, the pay differentials between the levels, and the criteria used to determine the levels and differentials i.e. work content and its value. People are usually paid more if their job requires more knowledge or skills than another job, if their working conditions are unpleasant, or if their job adds a great deal of value. One reason for pay differentials is to motivate employees to work towards promotion and a higher-paying level (Milkovich et al, 2007). Internal structures are shaped by both external and organisation factors. External factors include: economic pressures; government policies, laws and regulations; stakeholders; and cultures and customs (Milkovich et al, 2007: 75). Organisation factors include: strategy; technology; human capital; HR policy; employee acceptance; and cost implications (Milkovich et al, 2007: 75). With regards to economic pressures, one job is paid more or less than another because of differences in relative productivity of the job and differences in how much a consumer values the output (Milkovich et al, 2007: 76). It will only be worthwhile to employ an additional worker if they can produce a value equal to the value of their wage. This is referred to as marginal productivity (Milkovich et al, 2007). The supply and demand for labour, products and services all affect internal structures. Organisations are constantly forced to redesign their work flow and employees must continuously learn new skills in order to keep up with changes in competitors products and customers tastes. Unpredictable external conditions require pay structures that support agile organisations and flexible people (Milkovich et al, 2007: 76). Government policies, laws and regulations also have an impact on the internal pay structure. Our law gives everybody the right to fair compensation. This is also known as the right to a living wage. Laws have also been put in place to govern minimum wages (Brewster et al, 2008). Pay-related legislation tries to achieve social welfare objectives by regulating economic forces (Milkovich et al, 2007). The government has influenced compensation by legislating pay levels, hours of work, pay for overtime and holidays and non-discriminatory pay practices (Grobler et al, 2006: 187). The Basic Conditions of Employment Act has a direct impact on a companys compensation strategy. Unions, stockholders and political groups also influence the internal pay structure. In order to promote solidarity among members, unions generally prefer small differences among jobs and seniority-based promotions. Stockholders compare the salaries paid to executives with the salaries paid to others in the organisation. Stockholders are interested in this difference (Milkovich et al, 2007). If the pay structure is not aligned to the organisations strategy it can become an obstacle to the achievement of the organisations goals. Another factor that has an impact on internal structures is human capital. Human capital refers to the education, experience, knowledge, abilities and skills required to perform the work (Milkovich et al, 2007: 78). The technology used will influence the organisational design, the work that needs to be performed, and the skills or knowledge that is needed to perform the work (Milkovich et al, 2007). The organisations other HR policies also have an impact on the internal pay structure. The more levels an organisation has, the more promotions it can offer, but the pay differences between the levels may be smaller. It is believed that when promotions take place often, even if they do not include pay increases, employees develop a sense of career progress (Milkovich et al, 2007). Some companies develop talent from within the organisation. This also se rves to retain top talent. These candidates are promoted when job vacancies arise. The result is that they do not have to employ expensive talent from outside the organisation. It is also easier to manage these individuals as they are already aligned with the culture and business priorities of the organisation. This leads to a greater return on the companys investment (Barnes, 2009). Another important factor influencing the internal pay structure is whether or not the employees involved accept it. In order to assess the fairness of their pay, employees compare the pay that they receive to that which others receive for doing different jobs in the same internal structure. They also look at what others are paid for doing the same job at competing employers (Milkovich et al, 2007). The procedures for determining the pay structure must be fair as well as the pay structure itself. It has been suggested that employees and managers will accept low pay if they believe that the way in which the pay was determined is fair. It is likely that the pay procedures will be considered fair if they are consistently applied to all employees, if employees participated in the process, if appeals procedures are included, and if the data used are accurate (Milkovich et al, 2007: 80). Pay structures do not stay constant. They change in response to external factors. An organisation will achieve much better results if the structure is aligned. The structure must be perceived as fair by the employees and it must motivate them to achieve the organisations goals. If there is a big pay differential between an entry level job and the highest level job in an organisation, it can encourage employees to stay with the employer and increase their training and experience. It can also result in greater co-operation with co-workers and for employees to look for more responsibility within the organisation (Milkovich et al, 2007). External competitiveness External competitiveness refers to the level of pay that an organisation offers in comparison with its competitors (Montemayor, 1996). This has a huge impact on the attraction and retention of talent as well as on labour cost objectives. With a high pay level, the organisation will be better able to acquire a competent workforce. By increasing the pay level, total labour costs will increase but it may also result in improved labour costs per unit (Montemayor, 1996). The efficiency wage theory states that paying above market levels can promote employee motivation that would offset any increment in labour costs (Montemayor, 1996: 891). The pay systems of many organisations are market-driven i.e. based on what competitors pay. In the hope of attracting the best applicants, some organisations set their pay levels above that of their competitors (Milkovich et al, 2007). In order to compete with the external market, organisations must ensure that the pay that they are offering is sufficient to attract and retain employees. Employees are likely to leave an organisation if they believe that their pay is not competitive in comparison to what other employers are offering. Organisations must also ensure that they control their labour costs so that they can supply their products and services at a good price and remain competitive in the global economy (Milkovich et al, 2007). It is essential that when companies prepare their business strategies they decide how they are going to compete in the marketplace. For example, they can choose to compete on price, or they may prefer to differentiate themselves based on products or ser vices, they could even decide to segment the market and only focus on a particular group of buyers. Understanding the competition is key (Kaplan, 2007). Employers can better differentiate themselves from their competition by introducing learning and development programs and creating a fun and flexible work environment. These are also known as relational rewards. These initiatives will enhance employee commitment to the organisation (Kaplan, 2007). Employers that are highly-rated usually receive more employment applications as people want to work for the best organisation. The high ratings also result in improved retention of staff and greater profitability as committed employees usually provide better customer service (Kaplan, 2007). Job applicants who receive more than one offer will compare the offers and the pay scales. More weight is often placed on the salary being offered rather than on the other types of compensation, like benefits and intrinsic rewards (Grobler et al, 2006). In order to remain competitive within the local labour market, employers usually offer salaries that are similar to those offered by competitors. Employers thus need to know what the going rate is for jobs within the local labour market. Wage surveys as well as published market data can be used to determine the average salaries for various positions. These methods assist the organisation in maintaining external consistency with other organisations (Grobler et al, 2006). An important strategic decision must be made as to whether the organisation should mirror what its competitors are paying, or whether it should design its own pay structure that differs from its competitors but is aligned to the business strategy. The pay level can be set above, below or equal to that of competitors. The mix of pay forms must also be determined relative to those of competitors (Milkovich et al, 2007). The following three factors shape external competitiveness: labour market factors, product market factors and organisation factors. Together these factors influence pay-level and pay-mix decisions (Milkovich et al, 2007). As mentioned above, organisations usually claim to be market-driven. Looking at the demand and supply of labour gives one a greater understanding of how the markets work. The demand side deals with the actions of the employer i.e. the number of new employees they require, and what they are willing and able to pay them. The supply side deals with the potential employees i.e. their qualifications and the pay that they are likely to accept (Milkovich et al, 2007). The market rate is found at the point where the demand for labour meets the supply of labour. In the short run, the only way that an organisation can change its level of production is by changing its level of human resources. The other factors of production, such as technology, capital and natural resources are fixed in the short run. The marginal product of labour is the additional output associated with the employment of one additional person (Milkovich et al, 2007: 207). However, each additional employee hired will produce less than the previous employee due to the fact that the factors of production are fixed. Each employee thus has fewer resources to work with. The additional amount that each new employee produces is known as the marginal product (Milkovich et al, 2007). When the marginal product is sold, the money that is generated from the sale is known as marginal revenue. Employers will hire new staff until the marginal revenue generated by the last hire is equal to the costs associated with employing that person (Milkovich et al, 2007: 208). At this point the employ er is maximising their profits. Therefore, in order to determine how many people to employ, a manager must establish two things: the pay level that is set by the market forces and the marginal revenue generated by each new employee (Milkovich et al, 2007). This, however, is not so easy to do in reality. With regards to labour supply, the model assumes that many people are seeking jobs, that they possess accurate information about all job openings and that no barriers to mobility exists (Milkovich et al, 2007: 209). It is not so simple in the real world. For example, the supply curve slopes upward and shows that as pay increases more people will want to take jobs. In the case where unemployment is very low, supply may not increase with offers of higher pay as everybody has a job (Milkovich et al, 2007). The model provides a useful analytical framework but oversimplifies reality. In certain instances employers pay more than the market-rate. For example, if there are negative elements to a job such as very expensive training, small chances of success, weak job security and unpleasant working conditions, employers may decide to pay higher wages in order to compensate for the negative characteristics. This is referred to as compensating differentials (Milkovich et al, 2007). As mentioned above, in terms of the efficiency wage theory, high wages can in fact increase efficiency and lower labour costs. This can be achieved by attracting more qualified applicants and encouraging existing employees to work harder or smarter. It is assumed that the pay level determines effort (Milkovich et al, 2007). An organisations ability to pay is also an important issue. The greater an organisations profits in comparison with its competitors the more it is able to share with its employees. These organisations will usually pay more that their competitors and may even pay bonuses in line with their profitability (Milkovich et al, 2007). Employers can design their pay levels and mix in such a way that a signal is sent to both current and future employees as to the kinds of behaviour that they require. This is known as signaling. For example, if the organisations base pay is below the market-rate but they offer good bonuses, they may be sending a signal that employees who are risk takers are required. If the organisation pays the market wage and offers no performance-based pay, a different signal is sent and different people are attracted. Signaling helps to communicate expectations (Milkovich et al, 2007). There are also two theories that help us to understand employee behaviour. A job seeker will not accept a job offer if the wage is below a certain amount irrespective of the other benefits or job attributes. This is known as the reservation wage. It may be above or below the market-rate (Milkovich et al, 2007). The second theory is the human capital theory. In terms of this theory, those who have improved their productive abilities by investing in themselves through education, training etc will earn higher wages (Milkovich et al, 2007). The next factor that shapes external competitiveness is the product market and ability to pay. To a large extent, product market conditions determine what the organisation can afford to pay its employees. The organisations ability to change what it charges for its products and services is affected by the demand for the product and the amount of competition (Milkovich et al, 2007). An employer who increases their wage level will either choose to increase its prices, thereby passing the higher labour costs on to consumers, or it can choose to keep prices fixed and pay the increased labour costs out of their revenues. If an employer is operating in a very competitive market they will not easily be able to increase prices (Milkovich et al, 2007). Lastly, organisation factors include characteristics that are unique to each organisation and their employees such as: industry and technology, employer size, peoples preferences and organisational strategy (Milkovich et al, 2007). The industry in which an organisation competes influences the technologies used (Milkovich et al, 2007: 216). Lower wages are paid in labour-intensive industries than in technology-intensive industries. When new technology is introduced within an industry, pay levels are also affected (Milkovich et al, 2007). Large organisations generally pay more than small ones. In big organisations, talented people have a greater marginal value as they are able to influence more people and decisions resulting in larger profits for the organisation (Milkovich et al, 2007). Better understanding of employee preferences is increasingly important in determining external competitiveness (Milkovich et al, 2007: 217). It is, however, difficult to measure preferences. It has been found that pay is more important to people than they are willing to admit (Milkovich et al, 2007). With regards to organisation strategy, some employers compete by adopting a low-wage, no services strategy. These organisations, such as Nike and Reebok, often rely on outsourcing to manufacture their products. Other organisations may choose a low-wage, high services strategy or even a high-wage, high services approach (Milkovich et al, 2007). Employers will pay more than their competitors if the job has a direct impact on the success of the organisation. Pay levels will equal that of competitors in jobs that have less of an impact on the success of the organisation. Evidence shows that those organisations with higher-skilled workers who make use of high-performance work practices and computer-based technology also pay higher wages (Milkovich et al, 2007). The integration of internal alignment external competitiveness In order for a compensation strategy to be successful it must blend internal consistency with market competitiveness, and must be structured to recognise the credentials, knowledge and performance of the individuals involved (Martocchio, 2001). An appropriate compensation policy is designed around the organisational structure, competitive position, leadership style and the strategic plan of the organisation (Santone, Sigler Britt, 1993: 86). A mentioned above, one of the main causes of employee turnover is inadequate compensation. The competitiveness of pay will affect the organisations ability to achieve its compensation objectives, and this in turn will affect its performance (Milkovich et al, 2007: 221). It is common for organisations to match the rates paid by their competitors. If organisations fail to do so, the existing employees will be unhappy and the organisations ability to recruit will be limited (Milkovich et al, 2007). Such a policy will result in the organisations wage costs being similar to that of its product competitors and the organisations ability to attract new employees will thus also be similar to its labour market competitors (Milkovich et al, 2007). Job evaluation, whereby the worth of a job within an organisation is determined, is performed in order to develop a system of compensation that employees will find fair. In this way, internal consistency among jobs is obtained (Grobler et al, 2006). However, if a competitor is willing to pay an employee a higher wage to do the same work, the employee will leave their current job to earn better pay elsewhere. An employer must therefore not only consider what they are willing to pay for a particular job but also what the competitors are paying for the same job. This is important if they want to attract and retain quality workers. Conclusion It is important that companies ensure that their reward systems are aligned with their organisational goals, strategy and culture. Strategic compensation allows for employees to earn incentives if they accomplish company goals. Compensation has a huge effect on recruiting, retaining and motivating people. The compensation strategy of an organisation also has a direct impact on its performance. Internal alignment and external competitiveness should be integrated when forming the pay structure. Practical Core strategy details ABSA SARS Objectives -Attract and retain high quality individuals with the optimum mix of skills, competencies and values. -Motivate and reinforce superior performance. -Encourage the development of skills and competencies required to meet current and future objectives. -Employees should share in the success of the business. -Drive productivity, service quality and cost efficiency. -Enable employees to perform at their peak. -Build a skills inflow through the graduate and youth recruitment programme. Internal alignment -Remunerate people fairly and consistently according to their contribution. -Ensure that employees of equal value are remunerated more or less equally. -Parity in the immediate environment is the most important. -Fair remuneration. -Recognition system. -Employee development. -Talent management. Externally competitive -Set cost to company (CTC) at the market median. -Reads the market regularly to strategically position itself at mid-market for fixed remuneration packages with differentiation between employees via variable reward programmes. -Differentiates aggressively between levels of performance. -Emphasis on variable pay i.e. incentive and commission schemes. -Incentive system in place. Employee contributions Direct rewards (standard): Fixed remuneration (CTC), allowances, overtime, leave encashments, variable/ performance based pay (long and short-term incentives). Direct rewards (non-standard): Commission. Indirect reward: Recognition rewards (prestige awards, service heroes, long service awards). Bursaries for employees and employee dependants. Benefits: free banking, staff interest rates, disability support fund, leave. -Fixed remuneration, allowances. -Overtime. -Government subsidies. -Incentive pay. Management -Open and transparent communication. -Objective remuneration decisions. -Show genuine care and concern. -Create an enabling environment. Rewards/ compensation strategic map LOW HIGH Objectives Attraction and retention Superior performance Quality service Please see attachment Internal al

Saturday, January 18, 2020

Assignment Questions

FEDERAL TAXATION 307__________________________________ Week 2 – Chapter 4 Homework: student’s name #20. Brenda loaned her son Bart $250,000 to purchase a new home. Brenda did not charge interest on the loan. Brenda was required to recognize imputed interest income and Bart had imputed home mortgage interest expense that he deducted as an itemized deduction. Would Brenda’s and Bart’s combined total income taxes likely increase or decrease as a result of the imputed interest? #23. On July 1, 1998, when Betty was 65 years old, she purchased an annuity contract for $108,000.The annuity was to pay Betty $9,000 on June 30 each year for the remainder of her life. Betty died on March 31, 2011. What are the effects of the annuity on Betty’s gross income and taxable income for 2011? #31. Al is a medical doctor who conducts his practice as a sole proprietor. During 2011, he received cash of $280,000 for medical services. Of the amount collected, $40,000 was fo r services provided in 2010. At the end of 2011, Al had accounts receivable of $60,000, all for services rendered in 2011.In addition, at the end of the year, Al received $12,000 as an advance payment from a health maintenance organization (HMO) for services to be rendered in 2012. Compute Al’s gross income for 2011† a)Using the cash basis of accounting. b)Using the accrual basis of accounting. c)Advise Al on which method of accounting he should use. #34. Color Paint Shop, Inc. (459 Ellis Avenue, Harrisburg, PA 17111), is an accrual basis taxpayer that paints automobiles. During the year, the company painted Samuel’s car and was to receive a $1,000 payment from his insurance company.Samuel was not satisfied with the work, however, and the insurance company refused to pay. In December 2011, Color and Samuel agreed that Color would receive $800 for the work, subject to final approval by the insurance company. In the past, Color had come to terms with customers only to have the insurance company negotiate an even lesser amount. In May 2012, the insurance company reviewed the claim and paid the $800 to Color. An IRS agent thinks that Color, as an accrual basis taxpayer, should report $1,000 of income in 2011, when the work was done, and then deduct a $200 loss in 2012.Prepare a memo to Susan Apple, a tax partner for whom you are working, with the recommended treatment for the disputed income. #36. Marlene, a cash basis taxpayer, invests in Series EE U. S. Government savings bonds and bank certificates of deposit (CDs). Determine the tax consequences of the following on her 2011 gross income. a)On July 1, 2011, she purchased a CD for $10,000. The CD matures on June 30, 2013, and will pay $10. 816, thus yielding a 4% annual return. b)On December 31, 2011, she cashed in a CD and received $11,025. She purchased the CD on January 1, 2010 and the yield to maturity was 5%. )On September 30, 2011, she cashed in Series EE bonds for $10,000. She purchase d the bonds in 2011 for $7,025. The yield to maturity on the bonds was 4. 5%. #38. Freda is a cash basis taxpayer. In 2011, she negotiated her salary for 2012. Her employer offered to pay her a total of $250,000 for the year. Freda countered that she would accept $10,000 each month for the 12 months in 2012, and the remaining $130,000 in January 2013. The employer accepted Freda’s terms for 2012 and 2013. a)Did Freda actually or constructively receive $250,000 in 2012? b)What could explain Freda’s willingness to spread her salary over a longer period of time? 42. Fran, Gary, and Heidi each have a one-third interest in the capital and profits of the FGH Partnership. Each partner had a capital account of $50,000 at the beginning of the tax year. The partnership profits for the tax year were $240,000. Changes in their capital accounts during the tax year were as follows: Fran Gary Heidi Total Beginning balance$50,000$50,000$50,000$150,000 Withdrawals(25,000)(35,000)(10,00 0)( 70,000) Additional contributions -0- -0- 5,000 5,000 Allocation of profits 80,000 80,000 80,000 240,000 Ending balance $105,000 $95,000 $125,000$325,000In arriving at the $240,000 of partnership profits, the partnership deducted $1,800 ($600 for each partner) in premiums paid for group term life insurance on the partners. Fran and Gary are 39 years old, and Heidi is 35 years old. Other employees are also eligible for group term life insurance equal to their annual salary. These premiums of $10,000 have been deducted in calculating the partnership profits of $240,000. Computer each partner’s gross income from the partnership for last year. #49. On June 30, 2011, Ridge borrowed $62,000 from his employer. On July 1, 2011, Ridge used the money as follows:Interest-free loan to Ridge’s controlled corporation (operated by Ridge on a part-time basis)$31,000 Interest-free loan to Tab (Ridge’s son) 11,000 National Bank of Grundy 5% CD ($14,700 due at maturity, June 30 , 2012) 14,000 National Bank of Grundy 5. 5% CD ($6,678 due at maturity, June 30, 2012) 6,000 $62,000 Ridge’s employer did not charge him interest. The applicable Federal rate was 5% throughout the relevant period. Tab had investment income of $800 for the year, and he used the loan proceeds to pay medical school tuition. There were no other outstanding loans between Ridge and Tab.What are the effects of the preceding transactions on Ridge’s taxable income for 2011? #51. Vito is the sole shareholder of Vito, Inc. He is also employed by the corporation. On June 30, 2011, Vito borrowed $8,000 from Vito, Inc. , and on July 1, 2012, he borrowed an additional $4,000. Both loans were due on demand. No interest was charged on the loans, and the Federal rate was 8% for all relevant dates. Vito used the money to purchase a boat, and he had $1,100 of investment income. Determine the tax consequences to Vito and Vito, Inc. in each of the following situations: )The loans are consi dered employer-employee loans. b)The loans are considered corporation-shareholder loans #52. Tess retires after 30 years of service with her employer. She is 66 years old and has contributed $37,800 to her employer’s qualified pension fund. She elects to receive her retirement benefits as an annuity of $3,000 per month for the remainder of her life. a)Assume that Tess retires in June 2011 and collects six annuity payments this year. What is her gross income from the annuity payments in the first year? b)Assume that Tess lives 30 years after retiring.What is her gross income from the annuity payments in the twenty-ninth year? c)Assume that Tess dies after collecting 180 payments. She collected six payments in the year of her death. What are Tess’s gross income and deductions from the annuity contract in the year of her death? FEDERAL TAXATION 307__________________________________ – Chapter 5 Homework: #7. Lime Finance Company requires its customers to purchase a credit life insurance policy associated with the loans it makes. Lime is the beneficiary of the policy to the extent of the remaining balance on the loan at the time of the customer’s death.In 2010, Lime wrote off as uncollectible a $5,000 account receivable from Wally, which included $1,500 of accrued interest. When Wally died in 2011, the life insurance policy was still in force, and Lime received $3,500. Is the $3,500 of life insurance proceeds received by Lime included in its gross income? #13. Melba’s employer provides a flexible spending plan for medical and dental expenses not covered by insurance. Melba contributed $1,500 during 2011, but by the end of December 2011, she still had $300 remaining in the account.Melba intended to get new eyeglasses, but was too busy during the holiday season. Is Melba required to forfeit the balance in her flexible spending account? #23. In 2011, Montgomery County experienced a budget surplus. The County is considering using a po rtion of the surplus to rebate part of the real estate taxes paid by county real estate owners. What would be the income tax consequences to the real estate owners of receiving the rebate in 2012? #25. Molly is a cash basis taxpayer. In 2011, she earned only $6,500, which was less than the standard deduction and personal exemption.In January 2012, Molly’s employer determined that he had miscalculated her December 2011 bonus and that she should have received an additional $1,000 of compensation in 2011. The employer paid Molly the $1,000 in 2012. If Molly had received the $1,000 in 2011, it would not have resulted in any tax liability because her gross income would still have been less than her standard deduction and personal exemption. In 2012, Molly had over $30,000 in taxable income. Does the tax benefit rule apply to Molly’s situation? Explain. #28. Ed, an employee of the Natural Color Company, suffered from a rare disease that was very expensive to treat.The local media ran several stories about Ed's problems, and the family received more than $10,000 in gifts from individuals to help pay the medical bills. Ed’s employer provided hospital and medical insurance for its employees, but the policy did not cover Ed’s illness. When it became apparent that Ed could not pay all of his medical expenses, the hospital canceled the $25,000 Ed owed at the time of his death. After Ed’s death, his former employer paid Ed’s widow $12,000 in â€Å"her time of need. † Ed’s widow also collected $50,000 on a group term life insurance policy paid for by Ed’s employer. What are Ed’s and his wife’s gross income? 31. What is the taxpayer’s gross income in each of the following situations? a)Darrin received a salary of $50,000 in 2011 from his employer, Green Construction Associates, Inc. In July 2011, Green gave each employee $2,500 as a bonus for exceeding the monthly sales goals. b)Megan receive d $10,000 from her employer to help her pay the college expenses of her daughter. c)Blake received $15,000 from his deceased wife’s employer in â€Å"recognition of her 30 years of faithful service to the company. † d)Clint collected $50,000 as the beneficiary of a group term life insurance policy for which his deceased wife’s employer had paid the premiums. 33. Ray and Carin are partners in an accounting firm. The partners have entered into an arm’s length agreement requiring Ray to purchase Carin’s partnership interest from Carin’s estate if she dies before Ray. The price is set at 120% of the book value of Carin’s partnership interest at the time of her death. Ray purchased an insurance policy on Carin’s life to fund this agreement. After Ray had paid $45,000 in premiums, Carin was killed in an automobile accident, and Ray collected $800,000 of life insurance proceeds. Ray used the life insurance proceeds to purchase Carinâ €™s partnership interest. )What amount should Ray include in his gross income from receiving the life insurance proceeds? b)The insurance company paid Ray $16,000 interest on the life insurance proceeds during the period Carin’s estate was in administration. During this period, Ray had left the insurance proceeds with the insurance company. Is this interest taxable? c)When Ray paid $800,000 for Carin’s partnership interest, priced as specified in the agreement, the fair market value of Carin’s interest was $1 million. How much should Ray include in his gross income from this bargain purchase? #36.Leigh sued an overzealous bill collector and received the following settlement: Damage to her automobile the collector attempted to repossess$ 3,300 Physical damage to her arm caused by the collector 15,000 Loss of income while her arm was healing 6,000 Punitive damages 80,000 a)What effect does the settlement have on Leigh’s gross income? b)Assume Leigh also collected $25,000 of damages for slander to her personal reputation caused by the bill collector misrepresenting the facts to Leigh’s employer and other creditors. Is this $25,000 included in Leigh’s gross income? #39.The UVW Union and HON Corporation are negotiating contract terms. Assume the union members are in the 28% marginal tax bracket and all benefits are provided on a nondiscriminatory basis. Write a letter to the UVW Union members explaining the tax consequences of the options discussed below. The union’s address is 905 Spruce Street, Washington, DC 20227. a)The company would impose a $100 deductible on medical insurance benefits. Most employees incur more than $100 each year in medical expenses. b)Employees would get an additional paid holiday with the same annual income (the same pay but less work). )An employee who did not need health insurance (because the employer’s spouse works and receives family coverage) would be allowed to receive the cash value of the coverage. #52. Tonya, who lives in Virginia, inherited a $10,000 State of Virginia bond in 2011. Her marginal Federal tax rate is 35%, and her marginal state tax rate is 5%. The Virginia bond pays 4% interest, which is not subject to Virginia income tax. She can purchase a corporate bond of comparable risk that will yield 6% or a U. S. government bond that pays 5. 6% interest.Tonya does not itemize her deductions. Which investment will provide the greatest after-tax yield? Chapter 6 Homework #7 Nanette is a third-grade teacher. Potential deductions are charitable contributions of $520, personal property taxes on her car of $225, and various supplies purchased for use in her classroom of $225 (none reimbursed by her school). How will these items affect Nanette’s income tax return? #11 Mary Kate owns a building that she leases to an individual who operates a grocery store. Rent income is $10,000 and rental expenses are $6,000.On what Form 1040 schedule or sch edules are the income and expenses reported? #20 Gordon anticipates that being positively perceived by the individual who is elected mayor will be beneficial for his business. Therefore, he contributes to the campaigns of both the Democratic and the Republican candidates. The Republican candidate is elected mayor. Can Gordon deduct any of the political contributions he made? #25 Are there any circumstances under which taxpayers can rent their personal residence and not be required to report the rent income received?Does this have an effect on the deductions allowed? #37 This has not been a good year for Betsy. During the year, she had losses from the following sales: Personal use sailboat$ 6,000 Personal residence$30,000 Rental house$12,000 Orange, Inc. stock$ 4,000 City of James bonds$ 2,000 a)What is the amount of Betsy’s deductible losses b) Classify the deductible losses as deductions for or from AGI #45 Vermillion, Inc. , a publicly held corporation (not a TARP recipient ), pays the following salaries to its executives: Retirement Plan SalaryBonus ContributionCEO$2,000,000$100,000 $80,000 Executive vice president 1,800,000 90,000 72,000 Treasurer 1,600,000 -0- 64,000 Marketing vice president 1,500,000 75,000 60,000 Operations vice president 1,400,000 70,000 56,000 Distribution vice president 1,200,000 60,000 48,000 Research vice president 1,100,000 -0- 44,000 Controller 800,000 -0- 32,000 Vermillion normally does not pay bonuses, but after reviewing the results of operations for the year, the board of directors decided to pay a 5% bonus to selected executives.What is the amount of these payments hat =Vermillion may deduct? #47 Terry traveled to a neighboring state to investigate the purchase of two hardware stores. His expenses included travel, legal, accounting, and miscellaneous expenses. The total was $52,000. He incurred the expenses in June and July 2011. Under the following circumstances, what can Terry deduct in 2011? a)Terry was in the hardw are store business and did not acquire the two hardware stores. b)Terry was in the hardware store business and acquired the two hardware stores and began operating them on October 1, 2011. )Terry did not acquire the two hardware stores and was not in the hardware store business. d)Terry acquired the two hardware stores, but was not in the hardware store business when he acquired them. Operations began on October 1, 2011. #58 The Robin Corporation is owned as follows: Isabelle26% Peter, Isabelle’s husband19% Sonya, Isabelle’s mother15% Reggie, Isabelle’s father25% Quinn, an unrelated party15% Robin is on the accrual basis, and Isabelle and Peter are on the cash basis. Isabelle and Peter each loaned the Robin Corporation $40,000 out of their separate funds.On December 31, 2011, Robin accrued interest at 7% on both loans. The interest was paid on February 4, 2012. What is the tax treatment of this interest expense/income to Isabelle, Peter, and Robin? #59 For each of the following independent transactions, calculate the recognized gain or loss to the seller and the adjusted basis to the buyer. a)Bonnie sells Parchment, Inc. stock (adjusted basis $17,000) to Phillip, her brother, for its fair market value of $12,000 b)Amos sells land (adjusted basis $85,000) to his nephew, Boyd, for its fair market value of $70,000. c)Susan sells a tax-exempt bond (adjusted basis $20,000) to her holly owned corporation for its fair market value of $19,000 d)Ron sells a business truck (adjusted basis $20,000) that he uses in his sole proprietorship to his cousin, Agnes, for its fair market value of $18,500. e)Martha sells her partnership interest (adjusted basis $175,000) in Pearl Partnership to her adult daughter, Kim, for $220,000. #61 Lee incurred the following expenses in the current tax year. Indicate, in the spaces provided, whether each expenditure is deductible for AGI, from AGI, or not deductible. DeductibleNot Expenses Item For AGI From AGI Deductible a) Lee’s personal medical expenses. ______ ______________ b) Lee’s dependent daughter’s medical expenses _______ ______________ c) Real estate taxes on Lee’s rental property _______ ______________ d) Real estate taxes on Lee’s personal residence _______ ______________ e) Real estate taxes on daughter’s personal residence _______ ______________ f) Lee’s state income taxes _______ ______________ g) Interest on Lee’s rental property mortgage _______ ______________ h) Interest on Lee’s personal residence mortgage _______ ______________ i) Interest on daughter’s personal residence mortgage _______ ______________ j) Interest on Lee’s business loans. _______ ______________ k) Lee’s charitable contributions. ______ ______________ l) Depreciation on Lee’s rental property _______ ______________ m) Depreciation on auto used in Lee’s business _______ ______________ n) Depreciation on Lee’s personal use auto _______ ______________ o) Depreciation on daughter’s personal use auto _______ ______________ Chapter 7 Homework: student’s name #7Many years ago, Jack purchased 400 shares of Canary stock. During the current year, the stock became worthless. It was determined that the company â€Å"went under† because several corporate officers embezzled a large amount of company funds. Identify the relevant tax issues for Jack. #22Green Corporation made extensive modifications to a portion of a building so that it could be used to conduct product research. Discuss whether the modification costs would qualify as research and experimental expenditures. #29Monty loaned his friend Ned $20,000 three years ago.Ned signed a note and made payments on the loan. Last year, when the remaining balance was $11,000, Ned filed for bankruptcy and notified Monty that he would be unable to pay the balance on the loan. Monty treated the $11,000 as a nonbusiness bad debt. Last y ear Monty had no capital gains and taxable income of $12,000. During the current year, Ned paid Monty $5,000 in satisfaction of the debt. Determine Monty’s tax treatment for the $5,000 received in the current year. #32Mary, a single taxpayer, purchased 10,000 shares of  §1244 stock several years ago at a cost of $20 per share. In November of the current year, Mary received an offer to sell the stock for $12 per share.She has the option of either selling all of the stock now or selling half of the stock now and half of the stock in January of next year. Mary will receive a salary of $80,000 for the current year and $90,000 next year. Mary will have long-term capital gains of $8,000 for the current year and $10,000 next year. If Mary’s goal is to minimize her AGI for the two years, determine whether she should sell all of her stock this year or half of her stock this year and half next year. #35Heather owns a two-story building. The building is used 60% for business us e and 40% for personal use. During 2011, a fire caused major damage to the building and its contents. Heather purchased the building for $800,000 and has taken depreciation of $150,000 on the business portion.At the time of the fire, the building had a fair market value of $900,000. Immediately after the fire, the fair market value was $200,000. The insurance recovery on the building was $600,000. The contents of the building were insured for any loss at fair market value. The business assets had an adjusted basis of $220,000 and a fair market value of $175,000. These assets were totally destroyed. The personal use assets had an adjusted basis of $50,000 and a fair market value of $65,000. These assets were also totally destroyed. If Heather’s AGI is $100,000 before considering the effects of the fire, determine her itemized deduction as a result of the fire. Also determine Heather’s AGI.