Accounting - Tax Research Case Essay Example | Topics and Well Written Essays - 1000 words

Accounting - Tax Research Case - Essay Example One of the longest continuing disagreements between the IRS and the taxpayers is the issue about capitalization of an expense incurred in a business. The most crucial queries in income tax law are with regard to an expenditure incurred in the course of a business. The question arises as to whether the expenditure so incurred can be subtracted at present to determine the payer’s tax liability, or should it be capitalized. Capitalization in several cases ensues in an asset which can be amortized or depreciated with the passage of time. But sometimes capitalization may be only an offset to a sale when the asset is sold of or even prevent any kind of subtraction at any time. Over the years, the practice in assortment gave rise to huge uncertainty and court case which has created an extensive body of perplexing and opposing right. Controversies of this kind arose after the decision rendered by the Supreme Court in INDOPCO, Inc. v. Commr, 503 U.S. 79 (1992) (Mayer Brown Rowe & Maw, 2003). In yet another case of Commissioner v. Lincoln Savings & Loan Assn. [71-1 ustc 9476], it was held simply that the formation of a separate and discrete asset may be an adequate condition for categorization as a capital expenditure. But this is not a prerequisite to such classification. Lincoln Savings also does not disallow dependence on future gain as substance of differentiating a regular business expense from that of a capital expenditure. Even though the existence of a subsidiary future advantage may not permit capitalization, a taxpayer’s recognition of profits in future is vital in deciding whether the proper tax treatment is instant deduction or capitalization (Commissioner v. Lincoln Savings & Loan Assn. 71-1 ustc 9476; Pp. 4-12). The court in the case of Commissioner v. Lincoln Savings & Loan Assn. stated thus "the presence of an ensuing

Alcoholic anonymous meeting Essay Example | Topics and Well Written Essays - 750 words

Alcoholic anonymous meeting - Essay Example Bob Smith in Akron, in the year 1935. The program developed, involves Twelve Step spiritual and character development process which aids in the stabilization as well as growth of the alcohol addict. According to Ohio, "primary purpose is to stay sober and help other alcoholics achieve sobriety". Individuals belonging to such a self-help group can benefit themselves by learning and adopting diverse skills to build confidence and make amendments in behaviour which enable them to perform well in their social environment. Such an approach not only tapers their alcohol dependence but also enables them to motivate other new members of the group to overcome such awful inclination (AA Better Known as Alcoholic Anonymous; Wormer et al, 2007). Alcoholics Anonymous group offers independence concerning to group membership. One can attend the meeting weekly or as per his/her wish. The group does not possess any red-tape attitude, on the other hand acquaintance and friendships developed in the group do not have any bindings. This is one of the major reasons why such groups are emerging as the most preferred groups to overcome their addiction quandary (Wormer et al, 2007). The group members interact with each other, confess in front of the group that they seek a solution to the problem of alcohol addiction. The group members utilize their previous experiences to tackle the situation by asking all the details of the addiction trouble, the cause of distress, issues that paved the way for alcohol addiction. Members express their gratitude and formulate a plan to overcome their problem and support other individuals or the group members in tackling the situation (Wormer et al, 2007). Spiritualism is the sole motive that incites self renewal attitude in the person. The environment provided to the new comer is congenial and motivating. Group members discuss their personal stories of revival in details and then the session is open for

Effects of Radiological Dispersion Device Research Paper

Effects of Radiological Dispersion Device - Research Paper Example Effects of Radiological Dispersion Device In recent times, the U.S, Great Britain and most of Europe have seen the use of radiological dispersal devices by terrorists as a key insecurity threat (Runge and Buddemeier, 2009). In addition to the threats, the impacts that come with the detonation of the radioactive devices in public places have some effects depending on a number of factors like wind and temperature among others. The possibility that terrorists can employ a radiological dispersal device in a public area has even enlarged the concerns of governments and the public regarding such weapons. A Radiological Dispersal Device (RDD) is a gadget aimed at disseminating radioactive materials with the purpose of causing destruction, injuries and damage to the habitats around the detonation site (Radiological Dispersal Device, 2005). A suitable example of an RDD is a dirty bomb which is usually made of explosives that disperse radioactive materials upon detonation which is contrary to the norm that RDDs do not require explosives. RDDs are usually used with intent to cause injuries or damage, which are essentially the goals of terrorists. According to Radiological Dispersal Device (2005), an RDD is any kind of device that results in the intentional dissemination of radioactive matter with no nuclear detonation. The mode of dispersion of these radioactive materials is usually via a dirty bomb which explodes to release radioactive dust plus radioactive and nonradioactive shrapnel (Runge and Buddemeier, 2009). The effects of the explosion include radiation contamination, exposure to radiation in certain circumstances, physical injuries, burns, panic and fear. Other methods of dispersion include active or passive dispersion of sources of radioactive materials that are unsealed with contamination of the people coming from the air, food, soil or water. Harper, Musolino and Wente (2007) argue that the effect of RDD explosion is local although the psychological impact it has is worldwide as well as the attention of the media; hence an overestimation of the effects of the exposure may result. In addition, Musolino and Harper (2006) affirm that RDDs are usually located or rather placed in unexpected areas; thus when they explode, the explosion and the selected location will surprise many. The long-term effect of radioactive dispersion will be easy to realize but the short-term may be hard as it takes time to discover the contamination’s source. The initial indicators of contamination include prior threats, routine monitoring techniques and activities to identify the first responders, monitoring of activities of suspected groups by the intelligence community or plainly by chance. Urban population is usually high in many nations of the world. It is for this reason that terrorists least prefer RDDs since it is tricky to design one that will administer plentiful doses of radiation to result in immediate health defects in a densely populated area (M anagement of Terrorist, 2001). As a result, Tochner and Glatstein (2008) debated and concluded that an RDD is likely to be used to; i. Cause uneasiness in people who are of the view that they have been exposed or are exposed to the radiation. ii. Disrupt the lives of people by contaminating the facilities they use or the places they work or live. The experts went ahead to determine the factors that affect the efficiency of the RDD attacks which include weather conditions, local topography, physical and chemical composition of the

Information System Essay Example for Free

Information System Essay Locating applicable peer-reviewed articles is certainly a necessary condition for a literature review (Shaw, 1995b); however, it is not a sufficient condition. The data contained in the sources identified must be processed into information that can serve as a foundation upon which new research can be built (Bem, 1995). Accomplishing this processing entails sophisticated cognitive activity. Although the methodology for evaluating the results of that cognitive activity has been explored rather thoroughly (Boote Beile, 2005; Hart, 1999), the ways and means for actually accomplishing the necessary processing is less clearly understood (Wu, 2005). How can the new or novice researcher learn to effectively use the articles he or she locates to build the necessary foundation? There is certainly no shortage of theories regarding human learning (Gagne, Briggs Wagner, 1992; Jonassen, Tessmer, Hannum, 1999). Blooms Taxonomy† (â€Å"Taxonomy†) (Bloom, Engelhart, Furst, Hill, Krathwohl, 1956) has been shown to both effectively describe the learning process and offer meaningful insight into promoting development within the cognitive domain (Andrews Wynekoop, 2004; Manton, Turner, English, 2004; Noble, 2004; Zahn, Rajkumar, Zahn, 1996). Two concepts are integral to the Taxonomy: cognitive capability is a developmental process that can be tracked through a series of steps, and each step of cognitive development can be identified by a number of specific types of behaviors. In effect, the Taxonomy provides a set of sequential steps, each of which requires gradually more cognitively demanding activities that the researcher should do in developing the skill to transform the raw data of numerous literature sources into an effective literature review. The following sections provide a review of each of the Taxonomy steps, with emphasis on the sequential process that a given step is as the foundation for the followed step. A methodological review of past literature is a crucial endeavor for any academic research work (Webster Watson, 2002). The need to uncover what is already known in the body of knowledge prior to initiating any research study should not be underestimated (Hart, 1999). Some fields of study have chronically suffered from lack of proper literature review, which in turn has hindered theoretical and conceptual progress (Shaw, 1995a). Webster and Watson (2002) also criticized the Information Systems (IS) field for having very few theories and outlets for quality literature review. Moreover, they noted that the IS field may greatly benefit from an effective methodological literature review in order to strengthen IS as a field of study (Webster Watson Student Information System Student Information System We’ve heard that those who work for small higher education institutions live by a certain mantra: â€Å"Recruit. Retain. Solicit. † Sound familiar? Sounds easy enough — but not when it’s a task that needs to be completed for each of your hundreds or even thousands of students. Almost every higher education institution uses software to store its data. You wouldn’t accept an applicant’s information without having a place to put it, and accepting applications is just the beginning of the cycle — once students are accepted, you need to ensure that you store their information in a secure place, keep it up to date, and share it with all your institution’s offices so it can be used easily and efficiently throughout each student’s entire lifecycle. Blackbaud’s solution for small colleges — Blackbaud Student Information System — makes it easier for you and your staff to overcome your daily challenges so your institution stands apart from the rest. There are many benefits of Blackbaud Student Information System: Your admissions office can: * Easily import data from external sources * Identify your best prospective students, how many applicants you have, and next steps to move each applicant through the process * Accept inquiries and applications online with our NetInquiry and Online Application solutions * Capture information needed for admissions, such as education istory, activities, test scores, interview notes, and more * Track detailed relationships of applicants and students to assist in the recruiting process * Perform any type of demographic analysis (ethnicity, religion, gender, etc. ) * Communicate application status via letters, emails, or your website * Standardize, simplify, and expedite the process with communication and checklist management features * Keep financial aid information, including qualification and grant amounts, in one central location, simplifying the student nformation Systems Considering today’s economy, many organizations must look for ways to improve and gain advantage over their competitors; they should be ambitious and aggressive in every aspect of their business and intelligently make use of their resources. Information can be crucial in achieving a successful management goal. An organizations use of information as a resource is essential in accomplishing and achieving its definitive goals. Information system is the collection, processing, storing, analyzing, and dissemination of information for a specific purpose. Most business organizations today consist of functional departments such as Accounting, HR, Finance, Marketing, etc. , rely on computers and information technology to manage their information systems. The purpose of this paper is to show how various information systems and application software administer to the marketing department, human resources department, and accounting department of an organization.

Zora Neale Hurston: The Woman and the Writer Essay -- Essays Papers

Zora Neale Hurston: The Woman and the Writer To most people, the name Zora Neale Hurston is associated solely with Their Eyes Were Watching God, her most famous work. In some cases her name is synonymous with the Harlem Renaissance. However, very few people are informed about the aspects of Zora's life that influenced her writing of Their Eyes , nor do they know about how she arrived in New York to become one of the most famous Black female writers of her time. Robert Hemenway's Zora Neale Hurston: A Literary Biography and Valerie Boyd's Wrapped in Rainbows: The Life of Zora Neale Hurston both seek to educate people about the life of this writer and to give the reader information about her other literary works. Both authors also draw from other sources to tell the story of Zora's life, including interviews with friends and colleagues and Zora's own words. However, the differences are apparent in terms of what Hemenway and Boyd chose to emphasize and what they do not. In the introduction of Zora Neale Hurston , Hemenway discusses his objectives in writing the biography. â€Å"Zora Neale Hurston is a literary artist of sufficient talent to deserve intensive study, as an artist and as an intellect,† he writes. â€Å"She deserves an important place in American literary history†(Hemenway xx). In writing the biography, Hemenway is hoping to help push Hurston into her rightful place in the history and achievements of American literary tradition. He also explains that, as a White male author, he does not feel that writing a â€Å" ‘definitive'† biography is his job. He feels that â€Å"a definitive book†¦.[should] be written†¦by a black woman†(Hemenway xx). His main objective in writing Zora Neale Hurston was â€Å"to contribute a new, closer exami... ...ry Louis and McKay, Nellie Y. New York: 1997. 1 Hemenway's interest in critical analysis of her work as well as his audience seems to be explained by his background as an educator. He is currently chancellor of the University of Kentucky, and has been for over thirty years. 2Crisis was the name of the NAACP's magazine during the Harlem Renaissance. 3 Jessie Fauset was another Black female writer of the Harlem Renaissance. According to Norton , she was responsible for the encouragement and discovery of many famous Black Harlem Renaissance writers (Gates and McKay 951). 4 Richard Bruce Nugent, who was, as Boyd puts it, â€Å"chronically broke,† lived with Zora briefly and sometimes used her apartment to work on his writing. 5 Madam C.J. Walker was America's first Black self-made millionaire, who was the creator of many hair care products for Black women.

Bulimia Nervosa and Antidepressant Drugs :: Causes of Bulimia, Eating Disorders

Bulimia Nervosa and Antidepressant Drugs WHAT IS BULIMIA NERVOSA? Bulimia nervosa afflicts mostly women (about 6% of adolescent girls, and 5% of college women). Most individuals with bulimia engage in compensatory activities such as vomiting, laxative abuse, strict dieting, and vigorous exercise (Alexander). PRIMARY SYMPTOMS OF BULIMIA The primary symptoms of bulimia are recurrent episodes of binge eating and compensatory measures to purge the calories. There is an excessive influence of the importance of the body and weight on one's self-evaluation (Negri). Symptoms of bulimia can be quite invisible because the bulimic can maintain normal weight. Occasionally, patterns of behavior may signal a problem: Do they restrict certain food? Do they eat in a ritualistic way? Are they overly concerned with diet? Do they weigh themselves every day? Do large quantities of food disappear from the refrigerator? Do they visit the bathroom soon after meals or frequently? (Negri). Some bulimics have a telltale scar on the first two knuckles of their hand from inducing vomiting. Some purge themselves up to several times a day. This can lead to serious medical consequences: dental cavities, electrolyte imbalances, disturbances in heart rhythm and dangerously low blood pressure (Negri). ANTIDEPRESSANTS AND THE TREATMENT OF BULIMIA Psychiatrist Linda Gochfield, who teaches brief psychotherapies to mental-health professionals, maintains that if people have a problem that responds to medication, that can be the briefest and most effective therapy of all (Davis). While bulimia often occurs with comorbid mood disturbances, the treatment benefit found for antidepressants in bulimia may not be merely alleviation of depressive symptoms; the increased serotonin levels also help reduce food intake. Looking at results of 14 studies of treatment of bulimia with antidepressants, it has been noted that administration to bulimics agents that increase the availability of serotonin virtually always produces better results than placebo, regardless of the presence or absence of depression (Alexander). There is now compelling evidence from double-blind, placebo-controlled studies that antidepressant medication is useful in the treatment of bulimia nervosa. What is less clear is which patients are most likely to benefit from antidepressant medications and how to best sequence the various therapeutic interventions available. The utility of antidepressant medications in bulimia nervosa has led to their evaluation in binge eating disorder. The limited information currently available suggests that antidepressant treatment may be associated with a reduction in binge frequency in obese patients with binge eating disorder, but does not lead to weight reduction.

Compare and Contrast: Highschool vs. College Essay

My memory of the first day of high school brings me back to the feeling of being overwhelmed. There were students allocated everywhere in one building. It seemed like every one was confused on where to go and how to behave. It seems like a long time ago to me, but my first day at college brought back those feelings. Even though there weren’t as many people scurrying around, I still felt this overwhelming sense of confusion. Now I find myself as a freshman in college, somewhat similar to that freshman in high school with just a little more independence than what I had four years ago. Most students after grammar school are mandated to attend high school. On the other hand, college is a choice. Although high school teaches us many lesson on the path of maturity, college puts that lesson to a test. Even though there are many similarities between high school and college there are just as many differences. As a freshman in high school, you find yourself developing at an accelerated rate. You have a little more freedom than middle school, a very structured class schedule and most of all the same classmates stick with you throughout all four years. High school is a very structured environment. You become dependent on your teachers and other classmates to guide you through all four years. In college, you are self-reliant and manage your own time and schedule. Depending on others will not help enhance your grades. A high school student needs to structure his or her time and find tune in his or her study habits to ensure better results. To manage your time is a learned experience in high school and carried on through college. Learning how to manage your time in high school all comes together in college. Your time management skills are put to the test in college. Even though the environment in college is to be independent, you depend on the skills learned from high school to help achieve tha t independence. Classes in high school are very structured and defined by the mandatory credits for graduation. These classes are general and are distributed on an annual basis. All students share the same classes that are based on the grade level they are attending. In high school, you depend on your teachers  for that constant reminder of the completion of assignments. On the other hand, in college your professors simply lecture. It is up to the student to understand the material from the lecture. Courses are selected by the student based on their choice of major. Even though the courses are mandated, the selection of courses are defined by the student. For both, high school and college, grades are dependent on the achievement or failure of courses. Homework and assignments are given in high school as an extra credit mechanism to help raise grades. There is more leniency to help achieve a passing grade. In high school, by applying yourself to the classes you are assigned, your grade will reflect on the amount of participation during class. In college, homework is truly based on the amount of effort you place in studying. The professors in college don’t give that leniency. The expectation of a responsible student is to understand and know the material for future use. Tests are given based on the material to further ones knowledge of the course. These tests are based on your grade. Achieving this is based on the effort put into studying, similar to the effort that is placed in high school. In conclusion, some may think high school and college are different when in fact they have similarities. Grammar school prepares us for high school. High school prepares us for college. College prepares us for the future. These experience s define us as individuals. Each environment presents us with learning experiences that we depend on to enhance our abilities to become adults. These experiences are based on appropriate decisions and choices. In order to find the similarities and differences, a student must experience the learning environment for themselves.