Career Plan Essay Example | Topics and Well Written Essays - 2500 words

Career Plan - Essay Example The quote emphasizes the fact that a proper career plan is needed for any student to achieve success in any field of study. From childhood every individual holds a dream deep down in his heart, to achieve some goal that completes or rather summarizes the meaning of success for him/her. But when faced with the harsh realities of the very real world his dreams are susceptible to change with a view to obtain a better life ,to make the world a better place to live. He/She now nurtures his/her dreams based on practical grounds. His/Her search to achieve and fulfill his wants leads him to take up a career option that will provide him/her with both job satisfaction and a better living . This is a choice that each individual should be allowed to make on his/her own, probably with a bit of useful guidance from parents/teachers as once a choice is made one cannot rethink and change it in most circumstances. A wrong choice might rob one’s life of ‘all the lovely things’ tha t he/she deserved. I made a choice for myself, a choice I still stand by . I chose Mechanical Engineering as my field of study . The obvious question that the read must be being haunted with is a broad ‘Why?’ .Well, as I grew up I felt sincere inclination towards maths and papers relating to natural sciences. There is an urge to discover, an urge to know the intricacies relating to force, power and momentum which makes me want to take up Mechanical Engineering as my field of study. Engines always had a lot of appeal to me . I wanted to know more about the ways they function, their utility which makes life so much easy for all of us in this big world. Over and above all, a need to serve mankind, a need to make life more comfortable, a need to satisfy my hunger for knowing the intricacies of the mechanical world propelled me to take up the challenging career of a Mechanical Engineer . A career as a civil Engineer, however, stands fine for me but as a second choice ofcours e . A Brief on what Mechanical Engineering and Civil Engineering are all about . Mechanical engineering plays a dominant role in enhancing economic vitality, safety and overall quality of life. Mechanical engineers are concerned with the principles of force, energy and motion. They are professionals with expert knowledge of the design and manufacture of mechanical systems, thermal devices and processes. Products and processes developed by mechanical engineers include engines and control systems for automobiles and aircraft, electric power generation plants, lifesaving medical devices and consumer products ranging from air conditioners to personal computers and athletic equipment. They also design the machines that mass-produce these products. Virtually every aspect of life is touched by mechanical engineering. If something moves or uses energy, a mechanical engineer was probably involved in its design or production. Civil engineers design and supervise the construction of roads, buildings, airports, tunnels, dams, bridges, and water supply and sewage systems. They must consider many factors in the design process, from the construction costs and expected lifetime of a project to government regulations and potential environmental hazards such as earthquakes and hurricanes. Civil engineering, considered one of the oldest engineering disciplines, encompasses many specialties. The major ones are structural, water resources, construction, environmental, transportation, and geotechnical engineering. Many civil engineers hold supervisory or administrative positions, from supervisor of a construction site to city engineer. Others may work in design,

Importance of English Essay Example for Free

Importance of English Essay Learning one of the most used language ‘’English†, is very important. There are alot of advantages of English as it helps to find a good job, we can communicate with foreigners on holidays and it makes possible to read original books which is better then translated ones. First of all, English is very important to find a good job. Sometimes the university which you graduate or the jobs you have been can not be enough to find a good job. Almost in every country, all companies’ first rule is to know English. It is a great advantage against other rivals. English is one of the most common languages in the world thats why global companies such as Coca-cola and Milka or other companies that are on other business sectors want their employees to know perfect English. Even some companies make the job interviews in English. That is why if someone wants a good job, the person should learn English. Read more: Importance of English essay Another point is that communicating on holidays or even with tourists is almost impossible with body language however English makes it possible. Imagine that you are on holiday in another country and you do not know any other languages than your mother language. It would be very hard to communicate with local people or to learn the historical places and traditions of the region. English not only helps people to have a good trip but also helps people to make new foreign friends and let them keep in touch. Thirdly, reading original books is more effective then translated ones. Even on scientific researchs or even reading novels, original ones are better to use and to understand. Sometimes it is possible that the translater of the book can use his personal ideas or to change some pages and this might cause some problems. However, on the original books there is no such a chance and it is more effective then the translated ones. Finally, on finding a good job or even reading a book or on trips, English has a high importance in all stages of life especially on social life.

Caffeine and Anxiety Essay -- Does Coffee Cause Anxiety?, 2015

"We want to do a lot of stuff; we're not in great shape. We didn't get a good night's sleep. We're a little depressed. Coffee solves all these problems in one delightful little cup." --Jerry Seinfeld I suffer from anxiety and depression. These are issues that influence my life on a daily basis, so I am quite attuned to them. I started to notice that sometimes, while I was drinking coffee, I would begin to have those tell-tale feelings of anxiety, and it made me wonder if it was the coffee triggering these attacks. After doing a little research, I found that I am not the only one out there who suffers from this specific problem. Coffee has been becoming more and more popular. It is now considered stylish to be walking down the street with a disposable Starbucks or Dunkin cup in our hands. They can be found all over Instagram as proof. Coffee shops are where people go to catch up with friends, study, have meetings, and more. With this new societal norm in mind, researchers have become increasingly concerned with caffeine’s role in panic and other anxiety disorders. Roland Griffiths, PhD, a professor in the departments of psychiatry and neuroscience at the Johns Hopkins University School of Medicine says, â€Å"People often see coffee, tea, and soft drinks simply as beverages rather than vehicles for a psychoactive drug. But caffeine can exacerbate anxiety and panic disorders.† How, you may ask. Caffeine works by blocking the depressant function of a chemical ca...

Describe the Main Features of the Fulling Industry in Pompeii.

Describe the main features of the fulling industry in Pompeii. The fulling industry was extremely important in Pompeii. We know this as there have been at least four fulleries found in Pompeii, the most famous of these fulleries is the Fullery of Stephanus. The Fullery of Stephanus is situated on the Via Dell Abbondanza. This Fullery was a dwelling with accommodation for the slaves working at the Fullery.Throughout the transformation of the dwelling into a Fullery the existence of the house was not lost, as the rooms were unchanged. I know that the fulling industry was important because of where the fulleries were situated, the Fullery of Stephanus was positioned on one of the main streets of Pompeii; this was important because it was surrounded by other small businesses and was next to a textile business, showing there was a strong chance that this industry was likely to be linked to other businesses especially in the cloth trade.From the evidence that has been found we know that cl oth was brought there to be washed and treated in a mixture of urine and soda, (and then trampled on which released the grease and then was bleached), we are told this by the elaborate red paintings on the walls. It also suggests that urine was collected in large pots in the streets which were used by passing pedestrians as it was a valuable resource.For the fulling industry you need good supplies of water and from the evidence of lead piping found, there was a good supply of water to the industry, this mainly would be because they could afford it; however there is also evidence that there were people and businesses were illegally taking water from the official supplies.As previously said the fulling industry was important to the Economic status of Pompeii, this is because the Eumachia building in the forum was built and paid for by family which were linked to the Fulling industry, many people believe they paid for this because of how vital it was to the cloth trade, and the wool in dustry. We also know that this industry was an important part to the city because it was involved in local politics, and fullers were believed to of stood for election. What evidence is there for the baking of bread in Pompeii?There is evidence for around 35 bakeries, and most of these in North side of town, close to the necessary supplies of grain. From the number of bakeries found archaeologists believe that bread was a staple to the Pompeian’s diet, and they would rather buy it than make it themselves. At the largest bakeries they had the facilities to grind their own wheat for the flour, as they had the mills, the bakery of Modesto being a prime example. They believe at Modesto the mills made of volcanic rock were turned by animal power.They added the grain at the top of mill which was then turned and filtered through to the bottom where it was collected on a stone tray. At Modesto there were also large ovens with the serving hatches nearby for the use of the public. We a lso know that the dough used for the bread was normally mixed by hand but on industrial scale wooden paddles were used. Once the dough was mixed it was shaped and marked by the baker. We know things were done on industrial scale because 85 carbonised loaves were found in one oven, this also shows there was a large demand for bread.The ovens found were fuelled by olive logs and large chimneys and flumes took away the smoke and some of the heat. There is evidence that there was a list of what was available on the wall, and all these were found in the oven carbonised from the eruption of Mt Vesuvius. There is also evidence that some of these loaves were sold on the street, we know this because there is a message scratched into the wall of the temple of Apollo that ‘bread is sold here’.What purpose did the Forum have in Pompeii? The Forum was not just a one building wonder; it had many functions. Not only was it the towns trading centre it was a place of religious statues a nd included a law court as well as places for business meetings. In the open space they think markets would have been held, this space was raised to the pavements and they think the road may have been closed to wheeled traffic whilst the markets were taking place.At the north end of the forum was the Temple of Jupiter and honorary arches dedicated to Drusus and to Tiberius to Germanicus. The south end of the forum was bordered by three municipal buildings. On the west side was situated the Basilica, the Temple of Apollo, the grain market and warehouse. On the east side stood the covered food market or Macellum, the sanctuary of Lares Publici, the Temple of Vespasian, and the Building of Eumachia and the Comitium. They believe the building of Eumachia possibly served as a wool market.The basilica was the main court of Law in Pompeii and was where legal business including trials would have taken place. The Temple of Apollo was next to the Basilica was a large imposing building surroun ded by 48 columns, this was paid by the local councillors which shows the wealth of Pompeii and its citizens. The Macellum, Eumachia and grain market show that Pompeii was a centre of trade in the religion and that the forum lay at the heart of this trade.The public weights and measures table at the northern end of the forum would have been used by public officials to check that sellers were being fair to their customers and selling the correct weights, which also shows that the people earned their money fairly. However at the times of the eruption the forum didn’t contain any of the statues of important citizens as they are presumed to be in safe keeping or in repair after the damages that Pompeii suffered in the earthquake of AD62 which contributed to Pompeii being a lost city.

Declining Morality Essay

Teen pregnancy is occurring everywhere. Profanity has greatly increased in the entertainment industry. Dances are becoming more vulgar and are teaching small children bad habits. Out-of-wedlock births now seem to be common and, therefore, less frowned upon than before. One of the most important challenges to humanity today is obviously our drastic decline in morality. Some may say our morals are even being completely redefined. At this rate, will our generation’s children grow up in an even worse environment than our current situation? One of the most influential causes for society’s decreasing morality is today’s music. Children as young as three years of age are learning such profane language from listening to lyrics without parental supervision and repeating them for their friends to hear. Drug and alcohol abuse, premarital sex, and violence are being especially promoted in current rap music. The dances associated with such songs also suggest these ideas. There should already be a limit to what youth are allowed to hear, and with lack of this supervision along with increasing vulgarity, kids are trying to grow up much too fast. This can connect to the increasing teen pregnancy rate. Marriage used to be morally required in order to reproduce and raise children. Out-of-wedlock births are becoming more popular. This can be linked to dysfunctional families and children being raised without both parents present. Therefore, the youth do not always receive the deserving attention and support needed to lead a successful life. Increasing divorce rates and custody battles also contribute to this issue. All in all, today’s youth are not thriving as they should be. Yet, this is not only effecting young people but also our society as a whole. Morality’s downfall has become an austere issue that must be addressed to the public. If failed to be brought to attention soon, the adolescents of today could possibly wreak havoc on later society.

Conflict Resolution Strategies for Team Dynamics

Conflict Resolution Strategies for Team Dynamics Free Online Research Papers This paper will describe the benefits and challenges of working in teams, as it relates to conflict resolution strategies. Additionally, I will examine how teams can enhance their performance and realize more benefit. Introduction First, we must understand that teams consist of personnel with varied backgrounds, experience, education, and intellectual ability. These differences will, by nature lend themselves to varying perceptions in business, its problems and solutions, which result in conflicts within the team. conflict has more to do with personal styles than the actual problem. Team leaders bring together certain people who possess the necessary aptitude to solve a particular problem but do not take in consideration the problem-solving styles, or cognitive styles, of the individuals involved. (Falcioni, 2007) When management selects individuals for a team, the emphasis should be placed on what each member brings to the team. An example, if a member displays talent in a given area, but has the attitude of â€Å"Get out of the way, or get run over,† the team should be balanced with an individual who is less aggressive. He/she should possess a control factor, which will not allow the value of a â€Å"team† to diminish. This will bring cohesion between the members and not highlight just one individual. If the aggressive individual continues without a balancing factor, the team will lose the benefits of what other members have to offer. It is of the utmost importance to choose a varied group of individuals that will keep each other in check. Good leadership in those choosing the right members is only the beginning. Teamwork cannot be demanded. Everyone involved must discuss and understand what the goal is and what is required of them. Teams should have traits such as goals and ob jectives, empowerment, trust, authentic participation, innovation, creativity, risk taking and leadership. (Temme and Katzel, 1995) While finding a good balance, conflicts will most certainly arise. Conflict resolution strategies must be utilized, for the team to be effective and meet the goals and objective of their assignment. These conflicts may be more evident in certain types of teams more so than in others. Conflict is common when working in teams. Its is important to have team meeting in order to lay out potential problems and disagreements and prepare to support the teams final decision. (Weinstein, 2007) In resolving conflict, ask the question, â€Å"How do we keep this from happening again?† The first thing is to be objective. This helps in managing conflict by keeping team members focused on the problem at hand (Huber, 2007) In the following section, we will see that there are several types of teams to be discussed. Regardless of the type team, conflicts are inevitable and therefore, resolutions must be found to remain productive. Team types In an effort to address types of conflict resolution strategies, we must first know a little about the teams themselves. In today’s business world, there are four basic team types. Cross-functional teams These include members from various departments or business specialties such as marketing, information systems, communications, public relations, operations, human resources, accounting, finance, planning, research and development, and legal. Cross-functional teams are usually charged with developing new products or investigating and improving a companywide problem such as the need to increase speed and efficiency across departmental lines or the need to adopt a new companywide computer system. Cross-functional teams derive their strength from diversity. By including representatives from all or most of an organization’s primary functional areas, the team can diagnose a problem from multiple perspectives simultaneously, ensuring that all relevant points of view are taken into account. This can speed up the problem solving process and result in an outcome that is more readily accepted by the various departments that are affected by the change. Self-managed teams These are â€Å"groups of employees who are responsible for a complete, self-contained package of responsibilities that relate either to a final product or an ongoing process.†15 Also known as self-directed, self-maintained, or self-regulating, self-managed teams are typically given a charge by senior management and then are given virtually complete discretion over how, when, and what to do to attain their objective. Self-managed teams are expected to coordinate their work without ongoing direction from a supervisor or manager. Self-managed teams set their own norms, make their own planning schedules, set up ways to keep relevant members and others informed of their progress, determine how the work is going to be accomplished, and are held accountable for their end product or â€Å"deliverable.† Many of these teams are responsible for hiring, training, and firing team members. The flattening of organizational structures, resulting in less hierarchy and fewer managers, m akes self-directed teams a popular concept in business today. Task Force This is an ad hoc, temporary project team assembled to develop a product, service, or system or to solve a specific problem or set of problems. Companies are always faced with the challenge of getting ongoing, day-to-day work done while utilizing available resources to work on various change processes or product innovations. For example, a technology company might designate a group to study the next wave in software development while others are maintaining and servicing existing software programs. Often task force members are individuals who have demonstrated interest or skill in the area being examined by the task force, so the members are enthusiastic about the project and its potential. Process Improvement teams These teams focus on specific methods, operations, or procedures and are assembled with the specific goal of enhancing the particular component being studied. Process improvement teams are typically composed of individuals with expertise and experience in the process being reviewed. They are assigned the tasks of eliminating redundant steps, looking for ways to reduce costs, identifying ways to improve quality, or finding means for providing quicker, better customer service.16 Process improvement teams are often given training on problem solving tools and techniques to help them map processes, identify root causes of problems, and prioritize potential solutions. Each type teams are made up of individuals with differences in opinion, perspective, and understanding. Regardless of the type of team, none of these teams are immune to conflict. One difference that can be seen is in the self-managed team. These individuals probably have the same conflicts as other teams but it is not publicized due to the autonomy of their team. Below are strategies used in conflict resolution, which may be successful on any level, whether one on one relationships or team dynamics. It is not uncommon for teams to run into problems. Some of the few problems are the scarcity of resources, the differences of values, attitudes and perceptions, which include poor communications, inadequate organizational structure for teamwork, and unclear goals and responsibilities. It is not wise to have too many assistants for one worker. The order in which to prioritize the work can cause arguments. The solution is to appoint one manager among the four on a rotating basis to prioritize. Another problem touched on was poor communication. Do not take for granted that someone else is handing something and then find out nothing was done. A similar outcome is likely when goals and responsibilities are not clear. Managers need to communicate what an employee is responsible for, and provide feedback. (Weinstein, 2007) One could easily argue that teamwork is critical to business survival, especially when you consider that 80 percent of all small businesses fail within five years of inception. Choosing the best players to create a healthy group dynamic is essential. (Youngwirth, 2007) References Falcioni, J (2007). Conflict Resolution. Mechanical Engineering, 129, Retrieved Sept 8, 2007, from http://web.ebscohost.com/ehost/detail?vid=4hid=6sid=01fedb00ad65-48de- b208-896d30b68cd7%40SRCSM2 Guttman, H. (2005). Conflict Management: The Key to High Performance. manage Online, 3, Retrieved Sept 8, 2007, from http://web.ebscohost.com/ehost/detail?vid=3hid=104sid=8f2a9272-1928-463d-b47e- 86a05fbebbdc%40sessionmgr108 Huber, B. (2007). Maintenance and Operations conflicts. Rock Products, 110, Retrieved Sept 8, 2007, from http://web.ebscohost.com/ehost/pdf?vid=10hid=6sid=01fedb00-ad65- 48de-b208-896d30b68cd7%40SRCSM2 Temme, J, Katzel, J (1995). Calling a team a team doesnt mean that it is: successful teamwork must be a way of life. (teambuilding).. Plant Engineering, 49, Retrieved September 8, 2007, from http://find.galegroup.com.ezproxy.apollolibrary.com/ips/infomark.do?contentSet=IAC DocumentsdocType=IACtype=retrievetabID=T003prodId=IPSdocId=A16497547 user GroupName=uphoenixversion=1.0searchType=BasicSearchFormsource=gale Weinstein, M (2007). Conquering Conflict. Training, 44, Retrieved Sept 8,2007, from http://web.ebscohost.com/ehost/detail?vid=3hid=2sid=fea5567a-4725-434c bdeb-429fc8d166d4%40SRCSM2 Youngwirth, J (2007). Do More than Dream About TeamworkCreate It. Journal of Financial Planning, 20, Retrieved Sept 8,2007, from http://web.ebscohost.com/ehost/detail?vid=4hid=2sid=fea5567a-4725-434c- bdeb-429fc8d166d4%40SRCSM2 Research Papers on Conflict Resolution Strategies for Team DynamicsResearch Process Part OneThe Project Managment Office SystemThe Hockey GameThe Relationship Between Delinquency and Drug UseThree Concepts of PsychodynamicAnalysis of Ebay Expanding into AsiaMarketing of Lifeboy Soap A Unilever ProductOpen Architechture a white paperQuebec and CanadaRelationship between Media Coverage and Social and

Top 9 Stress Relieving Activities at Work That’ll Keep You Happy

Top 9 Stress Relieving Activities at Work That’ll Keep You Happy Ever wish a stress superhero could save you from chaotic meetings, fast approaching deadlines, never ending projects or traffic jams? Well, you can become your own stress-busting superhero. Here are some quick and easy stress relieving activities at work that will keep you happy and productive! Feel free to share this with your friends and coworkers. Who knows? You might be helping that friend from a rough time.1. Go WalkingDid you know walking for even 10 minutes after 3 hours at your desk can lift your mood by 40%?!   If the weather is nice outside, you can just step outside and walk around the block or to the nearest park. Walking will not only make you live longer, but also give you more energy throughout the day. I highly recommend going out for a walk after lunch, and then once in the afternoon to break up the day.via [imgur.com]2. Listen to MusicThe best part about music is that when you listen to it, you will start relating yourself to the lyrics of the song, and make you f eel on â€Å"top of the world†. The beats of music will help enhancing your mood and relaxing your muscles. So put on a headphone and start listening to your favorite beats.via [wallpaper]3. Healthy SnacksEating delicious and healthy snacks will keep your stress level low. It will have exceptional positive change in you and even people around you. Your good mood will send positive vibes at your workplace. So start packing healthy snacks and you will be happy all day.While eating don’t stuff your mouth.document.createElement('video');https://www.thejobnetwork.com/wp-content/uploads/2015/09/BaX1BSU.webmvia [imgur.com]4. Stretch Your Body Regularly5.  Put Loved Ones’ Pictures On Your DeskSpending time with your family is a great stress buster. Having a picture of your loved ones on your desk will remind all the great times you had with your family and it will automatically bring a smile to your face. It will boost your productivity throughout the day.via [imgur.c om]6. Browse the InternetTake a break from your usual work, and just head over to a stock photography site to look at pleasant photos of nature. Google has a Art Project site that features the best art collection. My personal favorites are these sites: Cuteoverload, The Thoughts Room.7. YogaYoga and breathing exercise are the best technique to de-stress. Check out this video to learn how you can change your mood for good.8. Quick napWhat do Leonardo da Vinci, Albert Einstein and Thomas Edison all have in common? They all made important contributions to the advancement of mankind, and they were all avid power nappers. A power nap of 15 – 20 minutes can do wonder to your health and helps you to focus on your work. It recharges your body and mind to a more successful and productive day.9. SmileJust smile and you will feel the difference!  Feel free to share this with your friends and coworkers by simply retweeting this. Who knows? You might be helping that friend from a rough time.Sometimes you just need to go for a walk – 9 stress relieving activities at work http://t.co/NqMXWyxpMV #TJNTips pic.twitter.com/8IK32h1Z2c- TheJobNetwork (@TheJobNetwork) October 5, 2015

Anti-Markovnikov Addition Defintiion

Anti-Markovnikov Addition Defintiion Markovnikovs Rule describes the nature of alkene addition reactions in organic chemistry. Russian chemist Vladimir Markovnikov formulated the rule in 1865 after noting the halogen atom preferred the more substituted carbon in a hydrohalogenation reaction with an asymmetric alkene. If a reaction follows the Markovnikov Rule: The nucleophile adds to the more substituted pi-bound carbon.Hydrogen adds to the less substituted carbon. Another way to think of it is that the hydrogen rich get richer, meaning that out of two pi-bound carbon atoms, the one that has the most hydrogen atoms will get another hydrogen in the reaction. But, some reactions dont follow this rule... Anti-Markovnikov Addition Definition Anti-Markovnikov addition is an addition reaction between an electrophile compound HX and either an alkene or alkyne where the hydrogen atom of HX bonds to the carbon atom with the least number of hydrogen atoms in the initial alkene double bond  or alkyne triple bond  and the X bonds to the other carbon atom. The anti part of Anti-Markovnikov addition is that the reaction fails to follow Markovnikovs Rule. It does not refer to anti in terms of stereochemistry! The image shows the Anti-Markovnikov addition of HX to a propene alkene. The H bonds to the CH1 end and the X bonds to the CH2 end of the former double bond. References Hughes, Peter (2006). Was Markovnikovs Rule an Inspired Guess?.  Journal of Chemical Education.  83  (8): 1152.McMurry, John. Section 7.8: Orientation of Electrophilic Ractions: Markovnikovs Rule.  Organic Chemistry  (8th ed.).W. Markownikoff (1870). Ueber die Abhngigkeit der verschiedenen Vertretbarkeit des Radicalwasserstoffs in den isomeren Buttersuren.  Annalen der Pharmacie.  153  (1): 228–59.

Answer Questions Essay Example | Topics and Well Written Essays - 500 words - 2

Answer Questions - Essay Example The East outdid the Romans of the West. The art produced in this era lacked religious connotations. Animal style that was characterized by animal ornamentations, Carolingian art was characterized by sophisticated design, and Romanesque art had leaf embellishments, vaults and curves (Cavendish, 2006).  Next was the Gothic art  that was more developed with detailed paintings and sculptures (Cavendish, 2006). Da Vinci’s Mona Lisa is one that epitomizes the renaissance period while Chris Ofili’s No Woman, No Cry is of the new era.  Mona Lisa Foundation (2012) argues that Mona Lisa covered renaissance art characteristics such as sculptures and paintings while No Woman, No Cry is a tribute to Stephen Lawrence (Ofili, 1998). What primarily distinguishes Renaissance art from the Medieval art is Renaissance art encompassed sculptures, drawings and paintings that demonstrated the worth of nature and people. Early Renaissance transited to High Renaissance through finer developments in the techniques of art (Sider, 2007). Da Vinci’s Mona Lisa is an unforgettable art while Michelangelo’s Creation of Adam seems to have taken a struggle. Italian Renaissance was rich is culture while Northern Renaissance focused on Protestant Reformation (Sider, 2007). The Vitruvian Man plays the role of reflecting the principle that the human body is symmetrical to the universe (Da Vinci, 1492). The drawing is done symmetrically with the figure in a square. Montanes’ (1603) The Merciful Christ explains the nature of Christ. The drawing shows Christ on the cross. Bernin’s (1623-34) St. Peters Baldachin is characterized by detailed design and sophistication. Veneziano’s (1324) The Coronation of the Virgin is governed by medieval aspects such as painting styles. The cultural and political saw the differences in the works as the artists were moving with the times. Iwan was used to mark entry to a royal reception passage while Ijele is a mask used in

Is celebrity culture part of a social hierarchy Refer to at least two Essay

Is celebrity culture part of a social hierarchy Refer to at least two academic sources in your answer and provide examples - Essay Example While political leaders and aristocracy still hold high importance and are themselves now celebrities, being a celebrity no longer requires political attachment. Television and film have become vehicles for celebrity, created through popularizing the image of actors and putting their personal lives in view of the public. In the more recent period of time where new media has become a concept from which public attention is developed, anyone with the proper equipment can find a way in which to gain the notice of the public, creating a sensation that provides instant, if often short-lived, celebrity. While gaining celebrity requires the smallest reason in order to gain the public’s attention, status within the category of celebrity has an informal, but crucial range of importance. Rolph and Kirby define the term celebrity through earlier English terminology in contrast to contemporary usage. Earlier terminology refers to giving honour and dignity upon someone who had earned this s tatus. The current usage refers only to someone who has gained attention, the concept of honour and dignity far removed from the culture of celebrity. In reference to the more contemporary usage, Rolph and Kirby state that a celebrity is someone who has â€Å"the condition of being much extolled or talked about† (Rolph and Kirby, 172). ... They argue that while some scholars consider the concept of ’celebrity’ to have been in existence throughout history, going back as far as Alexander the Great in order to define those who have had celebrity status. Other scholars suggest that celebrity is primarily a social construct that came into existence with the equalization of the common man through the â€Å"democratization of reputation† (Rolph and Kirby, 174). They further the argument of the contemporary nature of celebrity by suggesting that it is more defined by the late twentieth century as it has been â€Å"premised on the economic conditions of capitalism† as reputation has become commoditized (Rolph and Kirby, 174). Celebrity has been developed through the need to create attention for individuals who then capitalize on that attention in order to earn money. However, it must be noted that often it is the managers and owners of the medium through which the celebrity works who promote the sens ationalized popularity of the individual on whom the celebrity is centred. Social hierarchy has existed throughout history, different sets of people being divided by sometimes arbitrary definitions from which status is gained or lost. According to Sidanius and Pratto, social hierarchy that is defined by gender and age are universal across cultures. However, groups that have been created in response to the development of the culture have more arbitrary definitions for how social hierarchy is defined. The creation of arbitrary sets of social groups, like that of celebrity, is usually caused by the increase economic surplus as it is sustained within a culture (Sidanius and Pratto, 299). In other words, as disposable income rises and survival is less relevant in priority,

Balance Score Card Essay Example | Topics and Well Written Essays - 750 words

Balance Score Card - Essay Example 10). Niven highlights the importance of the BSC in allowing ‘an organisation to translate its mission into concrete objectives that align all employees (2006, p. 93).’ The Balanced Scorecard is a document that integrates the vision, mission and objectives of the organisation and provides a dashboard view of the status of the many initiatives being taken towards organisational goals. The initiatives are drilled down from a larger purpose based on financial performance and customer appreciation. Initiatives that seem to go off-course, can be brought back on track with this approach. This method allows the organisation to steer the course and make immediate changes to plans in the face of unforeseen business circumstances. The dashboard view allows the organisation to foresee chosen methods that need to change and enables immediate action. On the other hand, an organisation may devise plans to provide flexible schemes to attract different customer types. The cost versus flexibility advantage is continuously tracked and the customer is enabled to take an immediate decision regarding this strategic initiative. Drury (2004) points out that this approach provides a snapshot of four perspectives: the financial perspective brings out past performance while the customer perspective involves looking inward to understand the customer’s view of the company. The internal process perspective forces an external view of the impact of adopted processes and the learning and growth perspective provides a view to the future and the organisational capability in harnessing and progressing internal intelligence (p. 1005). This approach also provides the business with measures to gauge past performance and likely future performance. Lead measures should provide a prediction of lagging measures (Niven, 2006, p. 144). The combined use of these measures helps the

Technology ethis in the classroom Essay Example | Topics and Well Written Essays - 750 words

Technology ethis in the classroom - Essay Example When computers are properly utilized, they can be good tools for education, as well as an investment. Everyday, schools, as well as teachers and students, are reliant on computers in the performance of everyday activities. Teachers can use them in recording student grades, as well as the reception and sending of mail. The individual can use them to create, store, and manage critical information. Therefore, they must be protected from loss, misuse, and damage. For instance, school districts are expected to ensure that a student’s information regarding learning problems, grades, attendance rates, and personal data is protected from loss and maintains confidentiality (Barcalow et al 1). While the use of the internet has significantly revolutionized communication, as well as provided new educational tools for student learning, it has also come with risks and raised ethical issues for all students in different grades (Sandler 1). This has also made for various opportunities for ill egal and inappropriate behavior, as well as behaviors that are deemed unsafe for the students. More K-12 educators, progressively, have come to appreciate the urge and importance of utilizing the internet for instructions, as well as teaching and familiarizing the students with knowledge and critical thinking skills required for production of responsible citizens in and out of school. Some school districts have successfully completed the incorporation of internet safety and security lessons into their curricular, in preparing students from every grade for responsible and ethical behavior when operating online. I would proceed to implement security through teaching students to raise questions on the reliability and authenticity of websites that they access (Sandler 1). The learners need to be provided, as well as permitted to utilize specific websites for research purposes. Additionally, the students need to be provided by a protocol set for which they are required to follow if somet hing that they find appropriate appears on the computer screen. Most of the cover news on issues that have to do with internet safety and security issues are mainly focused on the young learners and, for this reason, it is vital to begin education efforts aimed at this (Conway 1). I would encourage the implementation of web usage education immediately the learners begin using computer technology. Learners and students in the first two grades need to be taught to on application and use of passwords and why this needs to be kept secret. I would also create copyrights with students using agreements in the classroom, as well as parents signing acceptable policies for use that regulate the use of technology in school. The usage of the web would incorporate acceptable policies of use that need to be the first line of defense in order to avert unlawful and insecure use of technology resources in the school (Conway 1). The technology policy must be reliable with in comparison with policies used for other resources that relate to the school, replicating the school’s goals and mission. Three ethical practices would be implemented in the classroom. For one, it would be essential to solicit parent involvement. Not only the learners and tutors will be targeted by internet safety and security education (Vance 1). It is important for school districts to hold, at schools, internet safety rights for both students

Inspiring historical figure Essay Example | Topics and Well Written Essays - 500 words

Inspiring historical figure - Essay Example e can see that Delany’s interest in political activism, added with his active participation in the protest against human rights violation faced by the African Americans, transformed him to an eminent abolitionist and political activist. To be specific, Delany co-operated with the abolitionist movement in America in 1840s, and made use of the newspaper named as North Star to propagate his ideas on the problems faced by the African Americans. Junius P. Rodriguez stated that, â€Å"During his time in Pittsburgh, Delany participated in the abolitionist movement, newspaper editing, moral reform, and the practice of medicine† (251). Later, Delany came to realize the fact that African Americans cannot expect freedom and equality in America. So, he considered that the African Americans can gain freedom by immigrating to other nations. Besides, Delany was an eminent leader of an African America movement named as Black Nationalism. Delany’s direct involvement (say, as a ne wspaper reporter and as an African American leader) in the problems faced by his fellow beings helped him to realize that indigenous nationalism can help the African Americans to gain political and social freedom in the mainstream society. In short, Delany’s involvement in the abolitionist movement and American Black Nationalism helped the African Americans to realize the importance of political activism within the context of anti-slavery movement. One can see that Delany did not neglect his duty towards his motherland. This awareness eventually led Delany to take the decision to serve the Army during the Civil War. Besides, he acted the role of a recruiter and served the Union Army. In 1850s, Delany decided to enter medical profession by enrolling at the Harvard Medical School. But racial segregation based on skin color limited Delany’s scope as a medical student in Harvard Medical School. But he did not try to abandon his profession as a physician. For instance, his role as a physician in

Technology ethis in the classroom Essay Example | Topics and Well Written Essays - 750 words

Technology ethis in the classroom - Essay Example When computers are properly utilized, they can be good tools for education, as well as an investment. Everyday, schools, as well as teachers and students, are reliant on computers in the performance of everyday activities. Teachers can use them in recording student grades, as well as the reception and sending of mail. The individual can use them to create, store, and manage critical information. Therefore, they must be protected from loss, misuse, and damage. For instance, school districts are expected to ensure that a student’s information regarding learning problems, grades, attendance rates, and personal data is protected from loss and maintains confidentiality (Barcalow et al 1). While the use of the internet has significantly revolutionized communication, as well as provided new educational tools for student learning, it has also come with risks and raised ethical issues for all students in different grades (Sandler 1). This has also made for various opportunities for ill egal and inappropriate behavior, as well as behaviors that are deemed unsafe for the students. More K-12 educators, progressively, have come to appreciate the urge and importance of utilizing the internet for instructions, as well as teaching and familiarizing the students with knowledge and critical thinking skills required for production of responsible citizens in and out of school. Some school districts have successfully completed the incorporation of internet safety and security lessons into their curricular, in preparing students from every grade for responsible and ethical behavior when operating online. I would proceed to implement security through teaching students to raise questions on the reliability and authenticity of websites that they access (Sandler 1). The learners need to be provided, as well as permitted to utilize specific websites for research purposes. Additionally, the students need to be provided by a protocol set for which they are required to follow if somet hing that they find appropriate appears on the computer screen. Most of the cover news on issues that have to do with internet safety and security issues are mainly focused on the young learners and, for this reason, it is vital to begin education efforts aimed at this (Conway 1). I would encourage the implementation of web usage education immediately the learners begin using computer technology. Learners and students in the first two grades need to be taught to on application and use of passwords and why this needs to be kept secret. I would also create copyrights with students using agreements in the classroom, as well as parents signing acceptable policies for use that regulate the use of technology in school. The usage of the web would incorporate acceptable policies of use that need to be the first line of defense in order to avert unlawful and insecure use of technology resources in the school (Conway 1). The technology policy must be reliable with in comparison with policies used for other resources that relate to the school, replicating the school’s goals and mission. Three ethical practices would be implemented in the classroom. For one, it would be essential to solicit parent involvement. Not only the learners and tutors will be targeted by internet safety and security education (Vance 1). It is important for school districts to hold, at schools, internet safety rights for both students

Argument of Scientific Realism Essay Example | Topics and Well Written Essays - 1500 words

Argument of Scientific Realism - Essay Example Hilary Putnam claims that â€Å"The positive argument for realism is that it is the only philosophy that does not make the success of science a miracle† as quoted in Curd and Cover. A great number of scientific realists have opposed his view by presenting their arguments. Among different scientific realists, Bas van Fraassen and Larry Laudan are scientific realists who have debated against the claim of Hilary Putnam more accurately. The argument presented by Hilary Putnam is known as no-miracle argument that elaborates the scientific realism to be no-miracle because of the theoretical features of scientific theories. The argument of scientific realism had been forwarded because the scientific theories could only be possible and accurate when the approximate truth will be concluded. This is the biggest limitation of scientific theories that dents the scientific realism or scientific success. The no-miracle claim by Hilary Putnam further explains the theory on the basis of abduc tion. The no-miracle claim could also be understood in terms of a hypothetical situation where an entity â€Å"A† is a fact that is known surprisingly and through premise â€Å"P† the fact â€Å"A† can be elaborated. Furthermore, if this premise is not challenged by any other hypothesis then P and A both will be true. This explains that scientific theories are always approximate showing approximate truth. Thus no-miracle argument is considered to be the strongest argument in the ongoing debate of realism (Howson, 2003). In a simpler expression, no-miracle argument can be elaborated as an argument stressing on the fact that scientific theories proposed by different scientists are just matter of approximate truth. The use of word no-miracle is associated with this argument in a way that it shows that scientific realism is just another philosophy stating the theoretical aspect of scientific success (Moran, 2004).

Chemistry is a Part of Life Essay Example for Free

Chemistry is a Part of Life Essay For you to understand my personal importance placed on chemistry, you would first need to understand who I am in reference to chemistry. So for starters I am a Christian, second a human, third a survivor, and fourth a biochemist. These parts are what make chemistry personally important. Now that you know who I am in reference to chemistry, I now explain for understanding purposes why. As a Christian chemistry is an important part to me. I can only explain the significance using Genesis 2:7 – â€Å"And the Lord God formed man of the dust of the ground and breathed into his nostrils the breath of life, and man became a living being,† (2011). Chemistry is all around us, in the air, the ground, and in the body. God took the elements in the form of atoms from the ground and used them to form man; he also used them to put life or air into the nostrils of man. I could only imagine the amount and types of elements God placed into the form of man. And because of scientific advances you and I could somewhat grasp the idea that â€Å"96% of the mass of the human body is made of four elements: oxygen, carbon, hydrogen, and nitrogen; with a lot of that in the form of water,† (Schirber, 2009). However in the human body â€Å"we don’t look at them as single elements but as elements wrapped up into a compound,† (Schirber, 2009). The human consumes these same elements from the foods from the ground and the food from animals on the Earth. So clichà ©, you are what you eat. As a human this aspect of chemistry allows me to become a survivor. As a human I was able to survive, and through chemistry my survival has been sustained. This started June of 1992, I was not even a year old and as a toddler I was active, however my body would not allow me to play for extended periods of time like most toddlers. As a human my body was using its chemical signals to alert my brain that not enough oxygen was reaching other organs and such, so it forced me to rest more often than most. Later in June of 1993, my parents were told that I would need repair surgery for my heart valve. It seemed that my heart acquired a whole after birth that did not close as I aged, and with being an active toddler I put a strain on the whole opening making it increase in size as I engaged in physical activities. This damaged my mitral valve (the main valve to allow blood into the heart), and when doctors opened up for surgery they realized the extent of the damage on the mitral valve; it was beyond repair. Already for surgery the doctor made a quick and biologically sound decision to replace my lost heart valve with a titanium prosthetic heart valve. Reason for being a biologically sound decision is due to titanium’s medical benefits (Schank, 2012): * Strong * Lightweight * Corrosion Resistant * Biocompatible (non-toxic AND not rejected by the body) * Long-lasting * Non-ferromagnetic * Flexibility and elasticity rivals that of human bone This is when chemistry met biology for me. And 18 yrs. and 7 months after my surgery I am still ticking – the sound made by the titanium parts opening and closing as my heart beats. My biochemical encounter not only saved my life, but it also sustains it through the use of medicine that aids my blood in passing through the titanium mechanism. â€Å"Mechanical valves, which are made of biomaterials, may last a long time. However the patient with a mechanical valve must use an anticoagulant medication such as warfarin (Coumadin, Panwarfin) for the rest of life to prevent blood clots from forming on the valve. If a blood clot forms on the valve, the valve won’t work properly. If a clot escapes the valve, it could lodge in an artery to the brain, blocking blood flow to the brain and causing a stroke,† (Yi-Ren Woo, Carlos Rosario, and Prof. Pablo Cà ¡ceres; 2003).This is where chemistry, along with biology influenced me to become a biochemist. And my reason for choosing that profession is some on needs to come up with a way to make warfarin taste better as well as all the other cough and cold medicines for adults as well as children. So reader with this I hope you are able to understand that to me CHEMISTRY is IMPORTANT, because without it my life would not have begun, continued, or still sustaining today. Work Cited Schank, Craig. Titanium: The Medical Metal of Choice. Titanium Specialist†¦SuperAlloy.com. Super Alloy Inc.: 2012. Web. 26 Apr. 2012. http://www.supraalloys.com/medical-titanium.php. Schirber, Michael. The Chemistry of Life: The Human Body. Live Science. 16 Apr. 2009.Web. 26 Apr. 2012. http://www.livescience.com/3505-chemistry-life-human-body.html. THE HOLY BIBLE. NEW INTERNATIONAL VERSION ®, NIV ®. Biblica, Inc.: 2011. Print. Woo, Yi-Ren; Carlos Rosario; and Prof. Pablo Cà ¡ceres. BIOMECHANICS OF MECHANICAL HEART VALVE. Applications of Engineering Mechanics in Medicine. December 2003. Web. 26 Apr. 2012. http://academic.uprm.edu/~mgoyal/materialsdec2003/a03heartvalve.pdf.

Organizational Structure of Starbucks

Organizational Structure of Starbucks Starbucks have built a global coffee empire on the basis of quality inexpensive drinks. In February 2009 the Seattle based Company announced that it will close more than 300 stores which would impact 6,000 people and result in 700 layoffs. Starbucks have stated that they will continue to expand its presence in Europe and staff that is laid off will be given the opportunity of alternate jobs in these stores. They are planning to open 150 new stores in 2009/10. At this moment in time Starbucks are represented in more than 15,000 locations worldwide. The Mission statement of Starbucks has been defined as Our mission: to inspire and nurture the human spirit one person, one cup and one neighborhood at a time. (Farfan, 2012). The vision of Starbucks is all about quality and people. They want to enrich the lives of people by making Starbucks the premier neighborhood coffee shop and be seen as a social influence of good in peoples daily lives. Starbucks have a number of value statements and this is illustrated on their Canadian web site  [1]  where they enumerate:- where they enumerate:- The Coffee its all about the passion for coffee and finding the best ingredients and roasting the beans. They believe passionately in concepts of fair trade and enriching the lives of the coffee growers Partners The firm considers all of its staff as partners and inclusive in the contribution and wellbeing of the business. This ethos extends to its entire international operation. Customers Its all about social interaction with our customers and ensuring that they have an enjoyable experience at all of the Starbucks retail outlets The Stores All of the stores should have a unique Starbucks quality providing a consistent image of quality and an enjoyable social atmosphere where people can meet and enjoy fine coffee Community Starbucks wants to be seen as an important part of the community and an important force for good. It wants to enrich the lives of the local community and be seen as a desirable meeting place. Shareholders Starbucks recognises the important contribution of its investors and wants to remain a business that the shareholders can be proud of and provide them with good returns on investment. SECTION 2 The Organizational Structure The Organization structure of Starbucks is similar to most large groups of its size. The organization is controlled by a Board of Directors who functions from the Group HQ based in Seattle, Washington. Around the country it is split into regional jurisdictions with district Managers who oversee a group of regional stores. A store manager acts as the local boss for supervising the staff at a particular store location. The company does not operate as a franchise system but it does license store fronts. These are owned and operated by the Starbucks Corporation under strict quality control guidelines. The entire Starbucks team work as partners and are geared towards quality customer service and client satisfaction. Starbucks emphasises a policy of inclusion amongst its entire staff and no matter where you fit in the hierarchy the firm attempts to recognize individual contribution. Most of the consumers who are fans of Starbucks will endorse the level of consistency found across the Starb ucks locations whether you are in Seattle, New York or London. The Company has been extremely successful in this regard. (Schreiner, 2012). SECTION 3 Starbucks in China Starbucks have been instrumental in helping to increase the popularity of Coffee in China. The CEO has said that it plans to start and grow coffee in Yunnan province of China. This essentially will make a strategic commitment to help strengthen and develop the Starbucks brand in China. Yunnan province coffee already has a well-developed reputation in China for the production of high quality coffee beans. Starbucks have indicated that they would like to export Yunnan coffee beans throughout its world-wide distribution of retail stores. Starbucks has now been in China for 12 years and has 400 stores on the mainland and 800 stores in greater China. The firm has stated that China will be the fastest and biggest growing market in North America (CNN, 2010). The provincial government in Chinas Yunnan Province has said that it will invest $450 million to help expand the green bean volume of production from the current 38,000 tonnes per annum to that of 200,000 tonnes by 2020. It will also help Starbucks to expand its hectares in Yunnan province from 26,700 to 100,000 acres in the same period. This will help to create employment in China and develop the educational system within the Universities in the province of Yunnan, thereby promoting the development of the coffee industry in China. Starbucks will offer Yunnan province their agricultural expertise gained in coffee plantations in Cost Rica and Rwanda. This will help promote local knowledge and expertise in Yunnan province. When entering Japan they looked for local partnerships that would help them to ease their way into the Japanese market place and the approach was more one of stealth and careful navigation than opposed to that of a blockbuster announcement. The approach followed the typical model shown to the right. External Factors consider such items as cultural implications, market potential, and the intensity of competition and market barriers. Whereas internal factors are more focused upon such items as the characteristics of the country and environment for successful operations, the local resources available, speed of entry, ability to gain local support and investment. Statistics show a strong performance in sales between 2005-2008 but in 2008 the net income showed a sharp decline. So despite a growth trend in Sales the Company was losing money. The decline in the US market is however less likely to impact the potential investment and growth in China as the market forces are very different in the Chinese provinces as opposed to the USA economic determinations. (Tung, 2010) Starbucks and Sustainability When considering the concept of sustainability, the first word that comes to mind is that of the environment. Paper cups, are one of the most common consumables in our daily life. The disposal of these has become a serious problem in latest fifty years. This has contributed to the effect of global warming. Every day in the U.S. Millions of people will consume six cups of coffee as part of their routine life and only a few of them will choose not to use paper cups. As coffee has become the most popular drink for the breakfast and afternoon tea, all over the world, the expending of paper cups will only increase. Owing to the impact that paper cups will cause to the environment; some of the coffee stores advocate some discount activity to decrease the damage caused by paper cups. This project considers how paper cups are contributing to the destruction of the environment and the need for future actions of sustainability to protect the environment. The Environmental impact on paper cup disposal A paper cup is made of paper and lined with plastic or wax to prevent any drink from leaking out through the paper. Paper cups as the most popular drink container in the world, however, most of them are not recycled paper and as such they bring many negative impacts to the environment. According to a study of paper cups, it illustrates that a single cup will produce 0.25 pounds of CO2 emissions. When one paper cup is made, 0.90 square meters of natural habitat will be lost. Another statistic shows that in 2006, in excess of half a million trees were felled to make paper cups used by U.S consumers, in addition 4 billion gallons of water were used to make coffee and tea but resulting in 253 million pounds of waste. The only result of using large amount of paper cups is heavy air pollution, which is related to the thesis in this paper: sustainability. Wasting too many paper contributes to the wastage factor in the felling of trees. In particular, the disposable paper cups. Basically, a tree needs ten to fifteen years to mature . During this period how many other trees will be destroyed purely for the use of paper cups? Since the paper cup is a vital component of our routine life, most people do not consider the serious impact it creates. Meanwhile, landfill is another problem that disposable paper cups bring to the environment. The world administration is simply not equipped to deal with all of the recycling required and we are left with a quantum anount of plastic cups and lids which are virtually indestructible Starbucks are taking the campaign seriously Fortunately, there are some of the institutions and coffee store already realized the serious impact of paper cups. In this project, I am going to look at the most famous coffee store around the worldStarbucks. Starbucks is one of the most popular coffee shop in everywhere in the world, especially in its original placeU.S. And before 2006, paper cups were banned for recycling because of healthy. According to the graph above, U.S paper consumption has decreased in recent years. Starbucks serves 2.3 billion coffee cups a year. Owing to the huge consumption of paper cups they have realised the importance of environment concerns. Starbucks was the first company in the U.S to recycle content coffee cups. Those cups included ten percent post-consumer recycled fiber (PCF), this activity saved tens of thousands of trees, a half million gallons of wastewater and million pounds of garbage from being trucked to landfills. (Fusso, 2011). Starbucks also recommend people bring their own coffee cup nowadays, while one customer bring their own cup, they could have a ten cent discount for their order. This campaign encourages customers to be more environmentally friendly. Sustainability usually reminds people about green products and protecting the environment. However, when confronted not many people will agree upon how to achieve these objectives . Governments usually are indifferent on the subject and the only effective way is making sustainability related to profit. Modern Corporate entities become more interested in the concept of wealth accumulation and making profits. As a multi-national company Starbucks sets a good example to achieve paper cups sustainability. Customer Service Starbucks are an excellent example of excellence in customer service. They have had a lot of time in terms of getting the model right but they have persevered and never been complacent regarding the needs of their customer base. It starts with the quality of the product itself. They provide a range of coffees that are custom designed in order to meet the needs of even the most demanding of customers. The staff pays attention to the detail and little points that make your experience enjoyable; there are no real throwaways at Starbucks. One example is the type of background music played in the stores. This is designed to provide a light convivial atmosphere. Very often a light smooth jazz or the mellow sounds of Sinatra. The music is designed to make you feel good in a relaxing atmosphere. Another point is that Starbucks have never tried to nickel and dime their customers; they dont mind how long you sit at the cafà © with a single coffee. They want you to enjoy yourself. The Cafes often provide very comfortable seating arrangements and lounge chairs. This helps in the creation of customer loyalty and is indicative of the fact that they care about their customers (Hanft, 2012) Ethical Practices Owing to the amount of an ethical and dishonest marketing practices, as carried out in the USA, the public are looking for improved codes of ethics and marketing practices. Standards of marketing are not strictly governed by codes of ethics, as compared to other more regulated professions like law, medicine, accountants etc. the American marketing Association. [AMA] is attempting to bridge the gap but can only make code binding upon some members. An underlying question is will any rigorous code of ethics improve marketing practices of business behaviour? The first consideration must be enforcement; only if you can make people obey the code of ethics does it become worthwhile. Starbucks have attempted to place ethics high on their value chain. This starts off with the coffee production and dealing with Fair Trade Coffee that ensures planters and their staff are treated in an equitable manner and receive proper financial rewards that are commensurate with their efforts. This has also seen a move towards organic coffee production. It is often difficult to keep a check on all that takes place in your supply chain but is is important to avoid scandals like that of Nike who found themselves at the centre of a human rights scandal on the exploitation of child labour. Information Technology Starbucks has always taken Information Technology very seriously in its business operations. In March of 2012 they announced the appointment of two new Executives to be responsible for the way Starbucks uses technology and innovation relative to servicing its customer base. Starbucks have embraced the digital revolution in supporting digital networks within its stores. Starbucks has made significant investments in point of sale management systems, sophisticated inventor control systems and provision of computer technology in its supply chain. Leadership Practice The leadership style in Starbucks is very focused towards that of the democratic leadership style. This form of leadership style promotes delegation amongst assigned staff and given them the authority in which to complete tasks by using their own methods but adhering to corporate standards and guidelines. This motivates the staff because it promotes initiative and makes them feel more inclusive in the decision making. Delegation of responsibility does not however make the Manager less accountable for achieving the end results. The Manager is accountable for the end result. There is a danger that staff does not carry their weight and rely upon others to carry them. The Situational Leadership Model by Blanchard and Hersey is an important contribution because it has created a relatively simple matrix in order to explain a complex subject. Managers in larger Corporations are able to examine their directive and supportive leadership styles and determine where they are portrayed on the Model. By adjusting, the dynamics of their leadership style that can fine-tune the behavioural stance of leadership to be more supportive or more directive as the occasion demands. Hersey pointed out that this is not a theoretical concept but that of a leadership model. This is because the model is more application oriented and may be modified or adapted to meeting various situations as opposed to theoretical considerations that are normally more fixed. The negative side of traditional leadership models is that it has been more inwardly focused upon personal leadership styles as opposed to taking a more holistic viewpoint in terms of looking who leadership serves and how best to gain the optimum outcomes for the organization i.e. managing customer relationships and ensuring the business objectives are driven and focused towards meeting these needs. Positive attributes are that it has promoted group dynamics within the organization and helped in business transformation and change management. Starbucks have also adopted more of a servant leadership style at the store level. This is a relatively new concept that is finding a lot of support where high customer centric support is required. Servant Leadership may be defined as a leadership style that influences, models and supports how people learn to serve others first. It encourages the concept of speed (efficiency) and integrity in the way people interact and negotiate in a business setting. The concept covers both an internal and external focus. The approach works on the basis that in meeting peoples legitimate needs one gains more influence as a leader. This builds trust within the organization and is seen as dedication and commitment by customers. The qualities of servant leadership can be seen in individuals that:- Have Empathy they are good listeners Empowered They encourage others to lead by active delegation Positive attitude They promote a positive outlook in the organization Desire They have honesty and integrity and work on building trust Problem Escalation They will resolve issues or problems in an expedient manner Serve Excellent provision of customer service Pros of Servant Leadership Seeks and encourages open and honest feedback from others Helps people to progress and develop to their optimum capability levels Meets the legitimate needs of other people and aspires to the highest levels of trust Prepares for the future by careful succession planning Above all provides excellence in customer service by open, honest and transparent communications with an emphasis on service and quality Cons of servant leadership Not applicable to all situations e.g. The Military Changing the leadership view from one style to that of servant leadership can prove difficult unless very carefully handled Leading is different from managing personal and organizational styles need to be carefully aligned Importance of servant leadership Servant leadership has become an extremely popular approach in modern business. In a difficult financial climate competition for business increases and a good customer, relationship management team becomes of paramount concern. Good servant leaders bring about a very positive approach in the development of internal resources by promoting them, coaching and encouraging them, whilst equally motivating them towards a sense of community building. People will follow such leaders because they portray a selfless and generous demeanour and concerned about the welfare of others. This style is very paternalistic and encourages others not to be selfish but consider what they can do to help others. It was John F Kennedy that immortalised the saying Ask not what your country can do for you, but what can you do for your country. The style treats employees more as business partners as opposed to helpless drones of a slavish and subordinate mentality. Equally, the customers will look at the positive internal dynamics that are being generated. Customers will see this as indicative of the manner they will be treated i.e. with equality, respect, personal concern and a willingness to achieve a high quality product or service. (M.McCrimmon, 2012) Social Responsibility An excellent video link illustrating the Social responsibilities of Starbuck can be viewed at this location: http://www.youtube.com/watch?v=Nly_OdvORQY . This is a very interesting video clip that illustrates both the ethical and social responsibility of Starbucks on a global basis. Essentially all business organisations have reward systems for their employees. Without these being in place the employees would not complete their job functions. Executives tend to regard this as compensation but in reality it extends far beyond the simple concept of pay. Modern organizations tend to view reward in terms of a strategic framework and this considers the overall vision and mission of the organization. For example, how will the business be successful and as such how the people that drive the business is both rewarded and incentivised. As such this rests upon a number of different perspectives i.e. Financial, Sociological, Psychological, Environmental, Hygiene etc. This falling within the general concept of Maslows Hierarchy of needs. (Bussing-Burks, 2009) SECTION 4 SWOT Analysis of Starbucks Strengths: There are a lot of very strong positive forces at play within Starbucks and this is what positions the firm as a Fortune 100 Company and a global player in this field. Large Market share capitalization They have the financial clout! Strong Brand Image The brand is recognized world wide Large store network Huge distribution of global stores Committed workforce A highly motivated workforce Highly profitable A highly profitable global business Global presence They continue to expand international presence Strong ethical values They have maintained a strong ethical stance Fortune 100 Company Recognition as an American Corporate giant High customer loyalty The customers are very loyal to the brand Quality products- Consistent quality over all their stores. Weaknesses: There are some issues with Starbucks but these are offset by the very strong profile the business projects. Premium company, as such can be undercut by low quality brands High dependency on coffee need for increased product diversification Very focused on US domestic market This is changing Could use more Free Trade Products This is being addressed and improving Seen as loyal American Global brand Despite this it is extremely well respected globally Fairly high costs to maintain standard of excellence You always pay for quality! Opportunities Starbucks have a very proactive marketing department and are always looking forwards to areas for improvement. . They are planning to open 150 new stores in 2009/10. At this moment in time Starbucks are represented in more than 15,000 locations worldwide. Emerging international markets like China Starbucks has now been in China for 12 years and has 400 stores on the mainland and 800 stores in greater China. The firm has stated that China Advancements in Technology Constant innovation spearheaded by two senior executives of the firm Product range diversity Constant ongoing improvements in this area Licensing its Name to open up market channels This will be done carefully in order tom protect quality standards and the brand image Improved marketing initiatives Constantly exploring new marketing opportunities Increased green initiatives Part of marketing initiatives . Starbucks also recommend people bring their own coffee cup nowadays, while one customer bring their own cup, they could own ten cent discount for their order. This campaign encourages customers to be more environmentally friendly. Threats: A saturated coffee market possibility of too many new market entrants Activists criticise Starbucks fair trade practices They are improving though Recession may mean less people purchase daily coffee- Temporary setback Increased costs of raw materials May need to be offset in pricing model Increased costs of operational overheads- May need to be offset in pricing model SECTION 5 Personal Reflection Starbucks is a hugely successful global American company and has a very loyal customer following, particularly in the USA and Canada where the coffee shops provide a focal meeting place for social meetings and connecting with the internet. There is no reason why the firm cannot continue its global expansion aims, particularly in China. Starbucks have been instrumental in helping to increase the popularity of Coffee in China. The CEO has said that it plans to start and grow coffee in Yunnan province of China. This essentially will make a strategic commitment to help strengthen and develop the Starbucks brand in China. Yunnan province coffee already has a well-developed reputation in China for the production of high quality coffee beans. Starbucks have indicated that they would like to export Yunnan coffee beans throughout its world-wide distribution of retail stores. (Gilbert, 2008) SECTION 6 Recommendation In todays difficult financial climate it appears that Starbucks are doing most things right. They have a customer centric approach, place quality control high on the agenda, they address the needs of a young discerning market place and have the right hygiene and environmental factors that support the business. Perhaps less reliance on coffee and increased diversification in their stores may help to consolidate their position further.

The Benefits of ObamaCare Are Greater Than the Costs Essay -- ObamaCar

The Patient Protection and Affordable Care Act (PPACA) also known as Obama Care has been put into place to transfer the cost of healthcare from employers to the government. Employer provided insurance is common place in America. Nearly 60% of the American public utilizes insurance provided by their employer (U.S. Department of Health & Human Services). Since the proposal of the PPACA it has been surrounded by much controversy concerning the constitutionality of the bill. During the industrial stages of the nation came the passage of strict labor laws, regulated minimum wage, and health coverage became a perk offered by employers to build a dependable workforce. Healthcare was readily available before the concept of globalization occurred and made it less realistic for an employer to keep supporting the overhead of health care rising prices while competing with other countries that do not provide healthcare or have to adhere to minimum wage guidelines. Companies in the US have been driven to cut spending in order to stay competitive with companies producing similar products in other nations. Global economy has had a huge impact on healthcare and the people it is available to. Companies have been gradually paying less and less towards their employee’s healthcare which in turn has made insurance too costly for the average employee to continue the same amount of healthcare coverage. While companies have been lessening their contribution to employee health benefits insurances have continually raised their prices. In the recent years between 2001 and 2007 the cost of health care premiums has escalated almost 80% (Health Care Marketplace Project, 2008). To understand the dispute surrounding the constitutionality of Obama Car... ...9% during the same time period (Health Care Marketplace Project, 2008) Works Cited Health Care Marketplace Project . (2008, March 14). Employer Health Insurance Costs and Worker Compensation. In Kaiser Family Foundation. Retrieved June 28, 2008, from http://www.kff.org/insurance/snapshot/chcm030808oth.cfm Jost, T. (2009). Health Insurance Exchanges: Legal Issues. Journal of Law, Medicine & Ethics, 3751-70. doi:10.1111/j.1748-720X.2009.00420.x Stengel, R., & Ford, A. (2011, July 4). One document, under siege. Time, 178(1), 30-45. Retrieved July 16, 2011, from Academic Search Premier. U.S. Department of Health & Human Services. (n.d.). The Effect of Health Care Cost Growth on the U.S. Economy. In Assistant Secretary for Planning and Evaluation. Retrieved June 21, 2011, from http://aspe.hhs.gov/health/reports/08/healthcarecost/report.pdf

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.