Corporate Taxes Essay Example | Topics and Well Written Essays - 750 words

Corporate Taxes - Essay Example29) or the Code, otherwise the business is tasked under the Subchapter C of the Code. Moreover, during liquidation process, the liability of a sole owner of an S or C corporation is determined by the amount of money the owner has invested in the business, hence personal assets be not subject to the rights of creditors to seize or place a quick temper.Furthermore, when an entity undergoes failure proceedings and files for Chapter 11, the assets of the corporation is transferred to the bankruptcy estate, however a transfer (other than by sales event or exchange) of an asset from the debtor to the estate shall not be treated as a disposition for purposes of any provision assigning valuate consequences to a disposition and the estate shall be treated as the debtor would be treated with respect to such asset (IRC section 1398(f)).Given the above tax laws, rulings and regulations, if Susan treats her additional $80,000 as an additional stock investment, which will then increase the value of her total stock to $180,000, the for tax purposes, she will not be adequate to(p) to report the loss of the additional stock investment or the total value of her stock as a loss in her individual tax return. Section 1398(f) of the Code specifies that the bankruptcy estate will accrue the losses - both from operations and other items - of the business of the year that the bankruptcy process commenced. Hence, disposed(p) the treatment of the $80,000 additional investment as a stock investment, on the year that Bluegill files for bankruptcy this amount and the rest of Susans equity investment in the corporation will become the losses of the estate rather than her losses.However, the tax implications would be different if the $80,000 additional tax investment is treated by Susan as a loan to Bluegill Corporation. In this circumstance, Susan, to the extent of the $80,000 loan, is considered as a debtor. Hence, the tax treatment is different. Howeve r, the remaining stock value of Susan of $100,000 will still be treated the same way as identified above. For the $80,000 loan, during the bankruptcy proceedings, Susan can then assume a creditors right to seize or attach lien on the corporations assets. Any loss resulting from the bankruptcy of Bluegill with respect to the $80,000 loan can be reported in Susans individual income tax return.There is a way for Susan, however, to claim the losses from her total stock investment in her individual tax return in case Bluegill files for bankruptcy. To be commensurate to do this, Susan unavoidablenesss to file the bankruptcy right after the end of Bluegills fiscal year. Corporations fiscal year ends every December 31. Hence, Susan needs to file for bankruptcy right after this time.Whether the additional $80,000 investment can be considered a bona fide loan or a capital contribution or both, several factors need to be considered. First, whether the business was undercapitalized during the additional contribution. If capitalization was sufficient, then the additional investment can be considered as a bona fide loan. Another factor is the intention of Susan in giving the additional investment to Bluegill.In Adelson v. United States (Fed.Cir. 1984) 737 F.2d 1569, the court made a distinction on the difference of a loan and capital. The court utter that a loan is

Look at the attachments not thought of a topic yet Research Proposal

Look at the attachments not thought of a topic yet - look into Proposal ExampleThe analysis shall enable establishment of the connection, thus a foundation for the eradication of the variables researched on.According to the World Health Organization (WHO), fact woodworking plane number 364, approximately 16 million girls ancient among 15 and 19 give birth every year. In addition, one million girls aged fewer than 15 also gives birth every year (Hamilton et al., 2012). Most of these teenrs come from low and middle-income nations.The World Health Organization also stated ramification during pregnancy and childbirth as the second cause of death among teenagers, globally. The research also indicated that almost three million girls aged 15 to 19 undergone unguaranteed abortions, yearly, and that babies born to these teenage parents face a higher risk of infant deaths (Gibb et al., 2014).Teenage years are marked by rebellion and disagreement between teenagers and their parents. Duri ng this period, they are less credibly to trust their parent. Becoming pregnant at this age get out probably serve to strain the already complicated relationship. Parents will mostly view the pregnancies as the epitome of the childrens rebellion. The prospect of a fallout with the parents may end causing the teenager to conceal their pregnancies or running onward from home (Coleman, 2006).Teenage girls are likely to hide their pregnancies for the longest time possible because they are afraid tell their parent. In a majority of cases, teenage girls point at their mothers potential reactions in explaining their deception. Although the stigma associated with these pregnancies is declining in modern days, most teenage girls are still afraid of the disapproval that their mothers are likely to have. It is worth noting that, some fathers will tend be bitter and unforgiving. This is true especially when the teenager is still in school (Ferre et. al., 2013).The stigma and the strain the r elationships place be attributed to the fear of

Proper Management, The Managerial Process Essay

Proper Management, The Managerial Process - Essay ExampleThe major objective of this spue is focused on extension of the life of the terminals through replacement of infrastructure to make it more efficient to park, to enable passengers check through security and locate their luggage.The plan comprises of red-hot self service technologies, better stores where people can eat and shop. This will make the Airport more modern, sophisticated, and efficient and a more exciting affect destination. Currently, Terminal D can now cater for more incoming international flights due to the recent addition of three gates at the corridor connecting D and B International terminals. The ongoing renovation will also reopen the existing satellite facility at the E terminal and also human body stations for the planned extension of the DART program (Dallas Area Rapid Transit).Risk Analysis is the process that characterises the likelihood, vulnerability and the extent of any risk associated with the c oncomitant of any natural, manmade or technical disasters as well as other emergencies addressing scenarios of concern and their probable consequences during an ongoing project (Hester, 13). Risk evaluation and analysis at the Dallas Fort Worth International Airport has been done to achieve the programs objective in the expected time, cost and safety and also observe environmental responsibility. An telling risk management process when carried out helps identify sources of risks, uncertainty and evaluating their impact and also helps to determine the most suitable management processes.The TRIP program is pillow slip to higher risk due to the complicated features of the construction processes such as a long period of time before the program is completed, an integrated process, monetary intensity and a wide organizational structure. As such, the project manager and the team undertaking of risk assessment and management is crucial to the delivery of the projects objectives.Risks ass ociated with the TRIP program are divided in to three major

Ethical presentation PowerPoint Example | Topics and Well Written Essays - 1750 words

Ethical - PowerPoint Presentation Exampleb. Starbucks Mission To inspire and elicit the human spirit one person, one cup andone neighborhoodat a time (Starbucks b) c. Product range Starbucks offers a range of exceptional products that customers enjoy in their stores, at home, and on the go. Among these products are Coffee with more than 30 blends and single?origin premium coffees. Handcrafted beverages of fresh?brewedcoffee, hot and iced espresso beverages, Frappuccinocoffee and non?coffee blendedbeverages, smoothies andTazoteas. Coffee?andtea?brewing equipment, mugs and accessories, packagedgoods,music, books and gifts. FreshFood adust pastries, sandwiches, salads, oatmeal, yogurt parfaits and fruit cups (Starbucks b). II. Position on ethical matters a. People batch are the most important asset in an organization. In Starbucks, the importance of its peck are elevated in treating them as partners and implementing labour practices that is consistent with Starbucks Global Human R ights Standard where Starbucks promotes equal opportunity in its hiring practices, makes recruiting decisions based solely on job-related criteria and does not use forced labor. To quote Starbucks We respect diversity in each other, our customers and suppliers and each(prenominal) others with whom we interact. Starbucks offers comprehensive healthcoverage for eligible full?and part?time partners and honor in the company through Bean Stock as its expression of treating employees as partners (Starbucks a). b. Ethical Sourcing Starbucks takes a holistic approach to ethically sourcing the utmostest quality coffee. Their purchasing decisions includes supporting farmer loans and forest conservation programs to areas where they buy their coffee. Through this ethical purchasing practice, Starbucks is able to help foster a betterfuture for farmers and help create a more stable climate forthe planet. In the business aspect, this ethical practice also helps to provide the company a long?t erm supply ofthe high?quality beans it has been offering to its customers (Starbucks d). c. EnvironmentalStewardship Starbucks share their customers commitment to the environment. One of its core values is the belief in the importance of caringfor our planet and encouraging others to do the same. It envisions that by 2015, all of its cups will be made up of reusable or recyclable materials. It also endeavors to significantly reduce its environmental footprint through energy and piss conservation efforts, recycling and green construction (Starbucks d). d. Community Involvement Starbucks endeavors to be a socially responsible member of its community wherever it may leave business. From the neighborhoods where its stores are located to the ones where its coffee is grown Starbucks believe in fostering thriving communities. Bringing people together, inspiring change andmakinga difference in peoples lives its allpart of being a good neighbor. Also, it aims to contribute one million h ours each year to the communities in 2015 (Starbucks c). Enforcement of Starbucks ethical standard Starbucks implement a zero tolerance compliance to its ethical standards. Any suppliers who fail to adhere to Starbucks their ethical practices are discontinued from doing business with the company. During an audit of its suppliers in 2011, the assessment be that 38 out of 129 factories failed their zero-tolerance standards. Subsequently, 26 of these businesses were discontinued and 14 were able to resume business with Starbucks after a

Child Development Essay Example | Topics and Well Written Essays - 1750 words

Child Development - Essay ExampleThis report stresses that the childhood of the anti-socials had been broad(a) of negligence and deprival which has sucked out all their humanity and fellow feelings. Same can be said about children who spend their childhood in an orphanage where thither is no wizard to specially pity for each child. Such children spend a childhood of depression and when they grow up, often draw pessimistic progress towards life. Moreover, since the commencement of human civilization, human beings have learnt to depend on one another to satisfy their basic needs. Thus the nature of dependence on one another is the integral feature of mankind. Now, if a child is deprived of his right at the start of the life, this will obviously hamper the natural growth and using of its mind and consequently develop a sense of loneliness at a later stage in life.This paper makes a conclusion that ripe care is very important for a child to help it grow up into an ideal human bein g and lead a normal life. This care must be selfless and unconditional in nature, which can only be expected from a childs mother. Researchers have found how a traumatic and painful childhood can hamper the proper mental development of a child, sometimes even leading a person to develop negative feelings towards the society. This is why sensitive mothering is very important for a child.

College Application Essay Example for Free

College Application EssayAt some point in our lives, we every last(predicate) have iodine significant experience that can affect us. Whether this experience is big or small, it stable happened and made its impact on you. I remember when I starting signal pushed myself to do something that pushed me out of my comfort regularize and do more during that time period. That something was to be better than my siblings and be more successful than they were. My older blood brother and baby were good kids, but never did what they said they were going to do after high-pitched school. My sister had wanted to be a nursing assistant for the seven-day time and my brother had wanted to be a lawyer. Although my sister wasnt the smartest in school she still passed and graduated with her class, but did not go to college. My brother on the other hand had a different path to become a lawyer, which he could have with his grades, but did not. He decided to enlist in the array and hoped to go to school afterwards. Although he had planned it all out, he didnt follow it.Instead a tragedy struck him while in the military and is now discharged medically and only working a part time job. Of course I dont believe the military is a bad job at all and I believe that if things happened differently for him his life would be different now. Today he is still unsettled when and where he wants to attend college. My older siblings always told me high school would be different and harder than the smaller elementary and middle schools.I knew this but I didnt mind because I knew that I had wanted to excel in school to do something successful afterwards. I didnt just want to be more successful than my siblings but it made me realize that if you dont drive yourself to work hard in school you dont always succeed what you want to do. By pushing myself harder in school Ive made an effect on myself that has put me in a great position end-to-end my years of high school. Through high school Iv e had the privilege of being able to take high honor classes and even college classes that have allowed me to be ahead of the game.But in order to be ahead of the game I have had to study hard, do my homework and pay attention most to the classes that I have taken. I believe within my four years of high school I have achieved so much more than my siblings all from great teachers and other role models in my life teaching me various things. Even throughout these times it has been some stressful days and weeks I still was calm and handled everything in a well-timed manner.Therefore, I have been able to push myself one step closer to what I want to do and it has encourage me greatly so I can see what I may do soon in the future. My risk to go out of my comfort zone and put more pressure on my shoulders has been a great deal for me. I hope that me pushing myself to do harder and better work throughout high school helps me in my later future studies and work.

Hound of the Baskerville Essay Example for Free

Hound of the Baskerville EssayIn this medieval novel, logic and charming collide a lot of quantifys over the course of the story. Logic is something that can be explained using facts and also by finding the cause and do to prove something. Mean while on the other hand Supernatural is something beyond human powers. In the Hound of the Baskervilles logic is used when intelligence officer Holmes it essay to explain something. The longer one stays here the more does the spirit sink into ones soul, its vastness and also its grim charm. The moor is isolated and is seen as gothic because of its location. It is set in a deserted place which at night looks as If with no sign of life, but during the day it is not. The deserted houses also inspection and repair to create tension as well as the idea of a hound loose on the moors. Baskerville Hall is a big mansion hardened in an isolated area surrounded with world and individual passages. This helps to create suspense because the cha racters as well as the audience are taken into a dark, mysterious and unknown place.The story of the novel is that there is a convict on the loose, who is controlling a vicious hound. Sir Charles Baskerville is the first victim of the hound. He dies a suspicion death. So Doctor Barrymoore calls Sherlock Holmes, a police detective, who uses only logic to explain things. The Hound is found and killed and Stapleton is found and arrested. Dr Mortimer has to use logic in his works, but means in the hound. Sherlock Holmes Uses logic to explain things.Sherlock Holmes often comes with conclusions through past experiences. Through expose the novel supernatural and logic collide. This is because at the time the novel was written society believed in the idea of supernatural and because there is a raw hound in the novel people view it as being viscous because if something is black then it is perceived as evil, dangerous and harmful. Although dogs feed a good and faithful relationship with hu mans, the idea of a black hound would be perceived as evil and viscous.Sherlock Holmes always dismisses the supernatural and keeps looking for scientific facts until he can explain what has happened. For example Sherlock Holmes uses facts and logic to explain the death of Sir Charles Baskervilles until at the end of the novel when the hound is killed that Sherlock Holmes explains the supernatural. Dr Watson, who is quite logical, is more convinced of a supernatural element. Holmes is more convinced of the logical element. Literary traditions of this novel are of the same as other gothic novels.Novels like Emily Bronthe, Wuthering Heights and Du Maurier Jamaican Inn are also gothic. They have similar settings as to The Hound of the Baskervilles. They all have moors, which are isolated and located in a place with no sign of life with land surrounding. All have wild threats posed to the moors. Sherlock Holmes conducts everything through logic. For example when a cane is left by a visi tor, Holmes uses logic to come up with what the most likely thing the cane would be associated with.Sir Arthur Connan-Doyle wrote The Hound of the Baskervilles in the way he did because in the Victorian Era people used to believe in the idea of supernatural. Sir Arthur Connan-Doyle wanted to show the audience that the idea of supernatural could b e explained using logic and facts. He also wrote it the way in which he did because every month chapters of the novel were published in The Strand magazine. So therefore that built up suspense for the, who would then go out and buy the next edition.Watson believes more in the supernatural element because Sir Arthur Connan-Doyle wanted to have a character, who at first tries to explain through logic, but by and by starts to believe in the supernatural as well as what the Baskervilles say to him. For example when Sherlock Holmes is in the caves to induct his own investigation that there is no hound and that Stapleton is the villain, while gi ving Watson no indication what he is doing. Stapleton is the son of Roger Baskerville.He is an ex-convict having previously done four large bank robberies. He is the conserve of Mrs. Stapleton (real name Mrs. Lyons). Both the themes of logic and supernatural are important as the story is mainly based on the idea of supernatural, which later would be explained by logic and facts. The novel is not relevant to todays readers as many do not believe in the idea of supernatural as there is no proof of supernatural existing. Whereas if something is explained by logic there is evidence to back it up.