A World Lit Only By Fire The Medieval Mind And The...

In William Manchester’s â€Å" A World Lit Only by Fire: The Medieval Mind and the Renaissance: Portrait of an Age† He demonstrates the change in the Dark Ages from the dependence on religion to independent thinking. Ancient concepts were questioned and proven wrong after thousands of years, and the power of the what finally surpassed the authority of the Pope. Manchester expresses the transition within Europe from the Medieval Times to the Renaissance that included multiple changes in the intellectual, religious, and political aspects of life. As Europe left the Medieval Era and entered the Renaissance, its political system changed in major ways. All political power was essentially ruined by the Huns and the beginnings of Western Countries being divided into countries started. â€Å"Europe was ruled by a new aristocracy: the noble† (Manchester 41). Men would acquire a following and then make a claim to land, the greater the following the more land was earned. These land claims were bound together to unify the Modern countries of Western Countries, the same boundaries today are common, such as England, France, and Spain. Most of these men thanked the divine power and were extremely loyal to the church. â€Å"By A.D. 1500 most of these sovereign dynasties were in place† (Manchester 55). One leader ruled over all of these countries known as a monarchy. Monarchs would have complete control over the lives of the people and in turn their people would service them first and theirShow MoreRelatedThe Renaissan ce And The Middle Ages1516 Words   |  7 PagesThe Middle Ages were regarded as a dark and desolate time period in history. Society during this time had no social progress, incessant wars, extreme violence, and no improvement to intellect or education. The Renaissance marked the end of the Middle Ages lasting roughly from the early 1400s to the 17th century. The Renaissance was exceptionally different from the Dark Ages because the human intellect, social climate, and the beliefs of Renaissance men was the opposite of the Middle Ages. Acting asRead MoreBirthstones9275 Words   |  38 Pagesminerals. But there’s no hard and fast rule as to which minerals cut it as gems and which don’t. It’s mostly a matter of custom. What’s the difference between precious and semi-precious gems? Most gems can be divided into precious and semi-precious. Only the most rare and expensive gems are classified as precious. Diamonds, emeralds, rubies, pearls, and sapphires are all considered precious gems. Most remaining gems – such as varieties of quartz (including amethyst, opal, and bloodstone) – are semipreciousRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesLinda Shopes, eds., Oral History and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape

Tax Research Essay - 1075 Words

Tax Research Problem 6-59 Parent Corporation owns 85% of the common stock and 100% of the preferred stock of Subsidiary Corporation. The common stock and preferred stock have adjusted bases of $500,000 and $200,000, respectively, to Parent. Subsidiary adopts a plan of liquidation on July 3 of the current year, when its assets have a $1 million FMV. Liabilities on that date amount to $850,000. On November 9, Subsidiary pays off its creditors and distributes $150,000 to Parent with respect to its preferred stock. No cash remain to be aid to Parent with respect to the remaining $50,000 of its liquidation preference for the preferred stock, or with respect to any common stock. In each of Subsidiary’s tax years, less than %10 of its gross†¦show more content†¦In a Court-reviewed opinion, we held that the phrase all its stock did not include nonvoting stock which is limited and preferred as to dividends. 27 T.C. at 688. Thus, Hazleton Bakeries distribution, which was in respect of only the nonvotin g preferred stock, was not a distribution in complete cancellation or redemption of all its stock. The case of H.K. Porter Co., Inc. 87 T.C. 689 (1986) also had a subsidiary liquidate assets and the distribute failed to cover the preferred stock’s liquidation preference. On its 1978 and 1979 Federal income tax returns, petitioner claimed losses with respect to its Porter Australia stock. In his notice of deficiency, respondent disallowed said losses because under I.R.C. Sec. 332, no gain or loss is recognized on the receipt of property distributed in complete liquidation of a subsidiary corporation. The court ruled in favor of H.K. Porter. â€Å"Finally, because we have held that section 332 does not bar the recognition of petitioners losses, we hold that, based on the record, petitioner is entitled to an ordinary loss of $249,981 in 1978 with respect to the worthlessness of its common stock and a long-term capital loss of $1,957,770 in 1979 with respect to its preferred stock. See sec. 165(a) and (g).† Like both cases Parent Corporation received assets in a liquidatingShow MoreRelatedThe Tax Research Process2775 Words   |  12 PagesThe Tax Research Process The overriding purpose of tax research is to find solutions to the tax problems of one’s clients or employer. The process is similar to that of traditional legal research. The researcher must find authority, evaluate the usefulness of that authority, and apply the results of the research to a specific situation. One can identify two essential tax research skills: * The first is using certain mechanical techniques to identify and locate the tax authorities that relate toRead MoreTax Research Paper: Maxims of Tax Planning and Six Steps of Tax Research2106 Words   |  9 Pagesimportant component of the financial planning process is tax planning, which is the structuring of transactions with the intent reducing tax costs and gaining tax benefits. Strategic tax planning is a common occurrence in the business world because of its ability to help companies maximize their after-tax value. Typically, firms use the services of outside specialists, also known as tax researchers, in tax planning. The role of the tax specialist is to determine the optimal business decisionsRead MoreTax Research Paper1232 Words   |  5 Pagesthe second recommendation given is that you should take out another mortgage as additional capital to also be converted into Municipal bonds. The purpose of which is to receive a double tax benefit offered by taking advantage of both the interest deductions on the new mortgage allowed under I.R.C.  §163(a) and the tax exempt benefits on the interest payments of the state and municipal bonds allowed under I.R.C.  §103(a). The resolution to these issues is solely dependent on whether or not the CourtsRead MoreTax Research Essay example935 Words   |  4 Pagesthey are not lavish or extravagant. Section 1.162-2 of the Income Tax Regulations provides that traveling expenses include travel fares, meals and lodging, and other reasonable and necess ary expenses. There are two requirements for taxpayers to qualifies their expense as travel expenses deduction: First, the purpose of the trip must be connected with a trade or be employment related; Second, the taxpayer must be away from his tax home overnight or for a sufficient duration to require sleep or restRead MoreTax Accounting Research Paper810 Words   |  4 PagesFebruary 7, 2012 TAX FILE MEMORANDUM TO: Professor FROM: Student SUBJECT: Murray Taxpayer Issues Regarding Damage Award Facts: Murray Taxpayer was previously employed by a company who was illegally dumping chemicals into a river. Murray had knowledge concerning these illegal activities of his employer and made an ethical decision to report this to the Environmental Protection Agency. Upon inspection, the Environmental Protection Agency determined that Murrays employer was in fact illegallyRead MoreTax Simulation Research Paper1522 Words   |  7 PagesSubject: Tax Issues of Lee’s Decision on Purchasing a Vacation Condo Facts: Mr. and Mrs. Lee are considering investing in a $500,000 condominium in Miami Beach, Florida, as their vacation home. Their marginal tax bracket is 33% and they also pay Maryland state and country income taxes at a rate of 7%. They are required to put down a 20% deposit and will get a mortgage for the balance for ten years’ interest at 5% annually. They can rent the condominium back to the Developer for two years for $4Read MoreTax Research - Constructive Receipt Essay1056 Words   |  5 Pagesmaintains that even if she had made the trip to collect the check, by the time she returned home, the bank would have closed and she could not have deposited the check until January. ISSUES: Does Adrian include the $10,000 on her 2007 or 2008 tax return? CONCLUSION: In general, constructive receipt occurs when income is credited to a taxpayers account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during theRead MoreBusiness/Tax Research Assignment1067 Words   |  5 PagesBUSINESS/TAX RESEARCH ASSIGNMENT 1. For the Tax year 2004, is SK eligible to switch from the accrual to cash method of accounting under Rev. Proc. 2001-10? This revenue procedure applies to taxpayer with average annual gross receipts of $1,000,000 or less. Since SK s average annual gross receipt is greater than 1,000,000 for 2004 therefore SK is not eligible to switch from the accrual to cash method of accounting. ( Rev. Proc. 2001-10,2001-1 CB 272) 2. For the tax year 2004, is SK eligibleRead MoreThomson Reuters Checkpoint A Commercial Tax And Accounting Research Essay2037 Words   |  9 PagesThomson Reuters Checkpoint is a commercial tax and accounting research service to assist professionals. Checkpoint is designed to assist researchers with answers to a situation quickly by customizing their search options, integrated links, and time-saving tools. The main focus for Checkpoint is on tax accounting but the software also covers non-tax material like the Financial Accounting Standards Board and the Securities and Exchange Commission. Tax research consists of many different forms of contentRead MoreTax Research Project Essay3469 Words   |  14 PagesShane Fitzgerald ACC 413-0001 – Concepts and Strategies of Taxation Research Memo RE: Deductions for medical expenses September 22, 2011 Facts:Janice was injured in an accident and prescribed 6 months of physical therapy in a swimming pool. She does not live within an hour of the nearest public pool and wants to build a pool in her backyard. Janice lives alone and her annual Adjusted Gross Income is $50,000. Issue: Is the cost to build and maintain a pool for Janice in part, or completely

Quantitative Research Free Essays

Quantitative research often is the preferred approach to problem design as results are precise. Many researchers prefer the exact measurement and statistical analysis that quantitative research offers. Observation in quantitative research allows classification and the statistical models built document the outcome of a study. We will write a custom essay sample on Quantitative Research or any similar topic only for you Order Now The data collected in a quantitative investigation creates answers in numbers and statistics. Deductive reasoning is used to design quantifiable tools that collect pertinent data. Results are accurately measured and presented, as a â€Å"quantitative research paradigm is empirical in nature; it is also known as the scientific research paradigm† (Atieno, 2009, p. 14). Characteristics of a Quantitative Problem Statement The problem statement explains and justifies the decision to use quantitative analysis methods. The problem statement is a succinct and definite, implying data gathering and examination. â€Å"Quantitative research is a means for testing objective theories by examining the relationship among variables,† (Creswell, 2008, p. ). Creswell (2009) indicated if a problem calls for factors that influence the result or a best outcome approach, then a quantitative approach should be used. Characteristics of a Quantitative Purpose Statement As Jenkins (2009) discussed, an effective purpose statement is in alignment with the problem statement. The nature of the study, data collection methods, and the study population identify the design approac h. Variables identified in the design and logic of the problem contributes to the project design and hypothesis. Formulation of Quantitative Research Questions and Hypotheses The quantitative research questions and hypothesis clearly seek to answer the problem statement. The hypothesis is the premise of the study, the expected outcome of the study presents anticipated results in a quantitative manner. The questions and hypothesis create a logical basis to identify data collection methods suitable for problem solving. Quantitative Data Collection Procedures Data collection processes reflect the activities as originally outlined in the problem and purpose statements. The construction of formal instruments occurs to measure the quantifiable data gathered and analyzed. Constraints to data collection procedures such as organization, budget, time, and access to the survey population factor into the design process (Jenkins, 2009). Quantitative Data Analysis Procedures The results from the data collection process derived from trend analysis and surveys use statistical methods of measurement (Atieno, 2009). The results provide an exact result numerically measured. The precision offered by gathering data through easily quantifiable tools give reliable results. The data alone does not provide an answer; statistical methods for analysis provide a reliable means of clarifying a large data set (Jenkins, 2009). Statistical analysis is used to mitigate risk when a degree of uncertainty is present. Numbers from the researched data set use statistical analysis and reporting for analysis. Descriptive statistics allow the presentation of results using graphs and charts (Jenkins, 2009). Visual communications provides a clear graphic representation that allows simple cognition of complex data. Research Fundamentals Quantitative research is a preferred method of problem-solving because of its precision. A properly designed problem statement and purpose statement drives the research process and deductive logic is used in the data gathering design. Results are analyzed using statistical methods to create a result set. Presentation of results may include visual communication tools such as charts and graphs, providing simple tools to understand complex trends and ratios. How to cite Quantitative Research, Essays

Analysis of super Marketing

Question : Discuss about the super Marketing ? Answer : Introduction Prime Supermarket is prevalent in the Singapore market from very earlier time growing over an area of 10,000 sq ft. It has its existence from since 1991 with having the growth in its strength in each growing day. By making it a successful supermarket, it has maintained by formulating 19 outlets across Singapore for business. It is more prevalent just because the customers are getting much acquainted with the retailing business. Due to the increase in interest of the consumers, there is the increase in the competitiveness in the market. With the result of which there has been the establishment of two supportive trading arms that will help in enhancing the position of the supermarket (Bloom, Draca Van Reenen, 2016). These two parts of the Prime Supermarket facilitates the services as per their concern of the market. In that case, one part of the Prime Supermarket makes the importing of the goods which help in the supply of the perishable products as per the demand of the market. The s econd part of the firm makes its focus upon the lifestyle of the consumers belonging from the countries like China and Southeast Asia (Chesbrough, 2013). This supermarket is established in Singapore to fulfil the expectations of the customers as per their lifestyle. That is the reason the supermarket landed with having a provision for the delivery of good quality of service to the consumers with the formation of the comfortable, friendly shopping environment (Christensen, Anthony Roth, 2013). On the other hand, the Shieng Siong Supermarket in Singapore is one of the third largest chains of the supermarket which is customer centric. That is the reason in the initial condition the has its focus on the wide range of no-frills products due to which it resulted in accepting lower profit margins along with the increase in the sales of products. It also has the specialty to have the employment of the lesser number of staff members that helped in cost saving of the mart (Davenport, 2013). The supermarket also avoids the usage of in-house plastics that makes it pollution free. The organization went through many awards that eventually make it as the third largest retailer company in Singapore. It has been founded by Mr. Lim Hock Chee and two of his brothers. With this success, they acquired the situation of having chain of 37 stores in the market of Singapore. PEST Analysis PEST Analysis of Prime Supermarket Figure 1 The Prime Supermarket is said to be the most renowned retail sector of the Singapore market. Due to this the report includes the description of the pest analysis of the firm including the all the parts like the political, economical, social and technological. As the Prime Supermarket is the earliest retail market in the Singapore market, therefore it helps in providing employment opportunities to many people that are eventually affecting to the political factors of the country. These political factors include the rate of taxes, legislation acts as well as the stability of the country which some way or the other influence on the performance factor of Prime Supermarket (Drucker, 2014). Similarly, the economic factors of the business of this supermarket get affected by the internalization and the diversification of the retail business in Singapore. To enhance the economical values Prime focused towards the increase in the value brands that eventually affects the accessibility of finance within the country. Similarly, the business in the market gets affected by its social factors, as the customers in the market use to demand such product that are influenced by the commonly attitudes and beliefs of the surrounding people (Goldberg, 2013). That is the reason it can be said that the customers in the Singapore market are getting more conscious regarding health that is making them attracted towards the maintenance of healthy food and hygienic conditions. These demands by the customers led to the changes by increasing the supply of organic products in the markets of Singapore. Finally, as the Prime Supermarkets are the earliest retail company in the Singapore market, therefore, the advancements in the technological sector make them more distinct in introducing many new methodologies in attracting the customers and acquiring the market (Huberman Miles, 2013). Along with that the increase in the technology the firm will be able to enhance its long-term objective to have t he ease within the customers that will be proved beneficial in the reduction of labour costs for the company. PEST Analysis for Shieng Siong Supermarket The pest analysis of the Shieng Siong Supermarket is like the above-described pest analysis of the Prime Super market only. It is just because these occurs the analysis of the retail market of Singapore which is very much helpful in identifying the forces that have its impact over the performances of Shieng Siong. As discussed in the above segment the political factors of the Singapore market make its impact with the promotion of free trade within the country. That is the reason it can be said that it has been affected by the globalization process and working towards the companys profit process (Johnston Marshall, 2016). And as per the concern regarding the economic factors, the specialty of the Shieg Siong market is it majorly focuses upon the behaviour of the customer as well as the demand of the customer. The attraction of the customer is the major strategic planning of the Shieng Siong to increase their economic base of the country. Likewise, the social environment includes the attitude and the behavioural aspects of the customers as per the demand of the society. In this manner, the customers get attracted towards the organic food than that of other food material eventually coming to the points that are affected by the effective social factors. At the same time, the technological advancements make the inclusion of the processes that directly affect the operations, supply chain, grocery processing in the supermarket sector. Porter Five Forces Model As the Singapore market is very prevalent with the retail business that is the reason they will be acquainted with the development of the business as per the market scenario. That is the reason both the companies will impose the analysis of the Porters Five Forces Model for the enhancement of their business. For this process, there will have the description of the five major forces or to be said as strengths that affect the competition in the market regarding business (Mowery et al., 2015). Figure 2: Porter Five Force Model Source: (Rice, 2013) These five different forces are such criterion that deals differently with the each and every aspect of the organization as per the market value and the demands of the customers. These five forces are the power of supply of the organizations, buyer power of the organizations, competitive rivalry in between the organizations, the effective threats in between the organization on the market scenario and finally the threat of the new entry of the organization with respect to the market scenario. Therefore both the organizations, Prime Supermarket and the Shieng Siong Supermarket go through the implementation of Porters Five Forces Model to have the perfect match of the market scenario and the solutions to the raised issues (Rice, 2013). Business Canvas Model The business canvas model is such strategic management of the organization that is involved in the development of the new models of existing business firms. That is the reason the business canvas model for both the supermarket organizations are formulated to make a lean start up template including the elements that describe the value proposition of the products of the firm, customers valuation, infrastructures and the details of the finances (Verganti, 2013). Furthermore, it gives the initiation to both retail businesses in Singapore market to align their activities along with the illustration of the potential trade-offs of the market. Ten Types of Innovation Required in Supermarket business in Singapore The formulation of the innovative measures makes the improvement of the retail business as per the Singapore market that helps in the development of the business. These innovations are to be noticed which will enhance the business of the supermarket (Johnston Marshall, 2016). These innovations are network connections, quality of product system, channelling of the supply system, customer engagement within the business, preparation of a perfect business model to enhance the business, formulation of the structure of the company as per the Singapore market, the performances of the product in the organization, the processing of the superior methods, the services of the company towards the customers and finally the representation of the brands in the market to attract the customers (Mowery et al., 2015). Conclusion The paper includes the comparison in between the market environment of Singapore basing upon the retail business in Singapore. After the analysis, it came out that both the organizations are having their sole power in conquering the market of Singapore (Rice, 2013). Also, the report concludes that these two companies involve the implementation of business procedures that enhances their way of business activities as per the market scenario of Singapore. References Ariga, K., Yamauchi, Y., Rydzek, G., Ji, Q., Yonamine, Y., Wu, K.C.W. and Hill, J.P., 2014. Layer-by-layer nanoarchitectonics: invention, innovation, and evolution.Chemistry Letters,43(1), pp.36-68. Bloom, N., Draca, M. and Van Reenen, J., 2016. Trade induced technical change? The impact of Chinese imports on innovation, IT and productivity.The Review of Economic Studies,83(1), pp.87-117. Chesbrough, H., 2013.Open business models: How to thrive in the new innovation landscape. Harvard Business Press. Christensen, C., Anthony, S. and Roth, E.A., 2013.Seeing what's next: Using the theories of innovation to predict industry change. Harvard Business Press. Davenport, T.H., 2013.Process innovation: reengineering work through information technology. Harvard Business Press. Drucker, P., 2014.Innovation and entrepreneurship. Routledge. Goldberg, D.E., 2013.The design of innovation: Lessons from and for competent genetic algorithms(Vol. 7). Springer Science Business Media. Huberman, A.M. and Miles, M.B., 2013.Innovation up close: How school improvement works. Springer Science Business Media. Johnston, M.W. and Marshall, G.W., 2016.Sales force management: Leadership, innovation, technology. Routledge. Mowery, D., Nelson, R., Sampat, B. and Ziedonis, A., 2015.Ivory tower and industrial innovation: University-industry technology transfer before and after the Bayh-Dole Act. Stanford University Press. Rice, A.K., 2013.Productivity and social organization: The Ahmedabad experiment: Technical innovation, work organization and management. Routledge. Verganti, R., 2013.Design driven innovation: changing the rules of competition by radically innovating what things mean. Harvard Business Press.