Homework 5 Solution

Assessment 4001 Spring 2011 Homework Set #5 Solution PAGE 1 # 1 an) Amount Realized$37,500 Basis(45,000) Real Loss(7,500) Recognized Loss$0 on the grounds that individual use resource c. The genuine misfortune is $0. b) Same as (a). Like-kind trade rules don't matter to individual use resources c)Her perceived misfortune is $0. Since the type of the exchange is a burglary, the perceived misfortune is the lesser of the balanced premise or the honest evaluation of the benefit, diminished by the protection continues that she got (see Chapter 6).Therefore, the open door for the robbery misfortune derivation on close to home use property is absent for this situation in light of the fact that the protection continues got of $37,500 equivalent the honest assessment of $37,500. #2 a. amt realized$65,000 â€Å"loss† premise 76,000 Recognized Loss(11,000) b. $0. The returns of $68,000 are between the addition premise of $80,000 and the misfortune premise of $60,000. Along these lines, n either increase nor misfortune is perceived. #3 a. $225,000 b. $200,000 (note: just the structure can be deteriorated) c. $225,000 Basis for the addition is balanced premise d. She would be in an ideal situation to sell the house and purchase another one.Because the house is her own habitation, she could avoid the addition on special. At that point she would have the option to deteriorate the new house at a higher premise #4 a. Amt. Realized$265,000 Adj Basis 175,000 Real Gain90,000 b. Recoginzed Gain is $65,000 which is the less of acknowledged addition or boot got. c. Balanced premise of Land| $175,000| Gain Recognized| 65,000| Boot| (65,000)| Adj Basis of Building| 175,000| . Assessment 4001 Spring 2011 Homework Set #5 Solution PAGE 2 . #5 Amt. Realized$1,235,000 [125000 + 900000 + 210000] Less: Basis of Apt850,000 Real Gain 385,000 b. Recog Gain$335,000 Cash in addition to contract Postponed Gain$50,000 . | Basis of Apt Bldg| $850,000| + gain recognized| 335,000| Less: Boot rece ived| (335,000)| Basis of Office Bldg| $850,000| #6| | Cost| $200,000| Legal Fees| $21,500| Streets and Sewers| $700,000| Basis| $921,500| #7 Basis b4 casualty$10,000 Insurance continues 13,500 Casualty Gain3,500 Basis after protection †#8 FIFO strategy used to figure out which offers were sold, subsequently Tommy Is treated as having sold 100 of the offers he bought on 10/16/06 Per Share Basis = $7500/125 offers = $ X Number of Shares Sold (100) =$ 60 6,000 for every offer Basis of Shares Sold Sales Procceds| 18,000| Less: Basis| (6,000)|LTCG| $ 12,000| Tax 4001 Spring 2011 Homework Set #5 Solution PAGE3 30. | a. | Realized addition $9,000 [($12,000 honest evaluation of new asset+ $4,000 boot got)- $7,000 balanced premise of old asset]. Perceived gain= $4,000. | Postponed gain= $5,000. | New basis= $7,000 ($12,000 honest evaluation of new resource $5,000 delayed addition). | b. | Realized misfortune = $1,000. | Recognized loss= $-0-. | Postponed loss= $1,000. | New basis= $16, 000 ($15,000 honest assessment of new asset+ $1,000 delayed misfortune). | c. | Realized misfortune = $1,500. Perceived loss= $-0-. | Postponed loss= $1,500. | New basis= $9,500 ($8,000 honest evaluation of new asset+ $1,500 delayed misfortune). | d. | Realized gain= $10,000. Perceived addition = $-0-. | Postponed gain= $10,000. | New premise = $22,000 ($32,000 honest evaluation of new resource †$10,000 postponed| | gain). | e. | Realized addition = $2,000. | Recognized gain= $1,000. | Postponed gain= $1,000. | New basis= $10,000 ($11,000 honest assessment of new resource $1,000 delayed addition). | f. | Realized misfortune = $2,000. Perceived loss= $-0-. | Postponed loss= $2,000. | New basis= $10,000 ($8,000 honest evaluation of new asset+ $2,000 delayed misfortune). Assessment 4001 Spring 2011 Homework Set #5 Solution PAGE4 32. a. Since the proprietor is a proprietor financial specialist, the citizen use test applies. Supplanting the distribution center that is leased to diff erent inhabitants with a shopping center that is leased to different occupants in an alternate area qualifies as substitution property. Sum acknowledged Adjusted premise Realized increase $ 700,000 (470,000) $ 230,000 Recognized addition $ - 0-The reason for the substitution property is: Cost Postponed gain Basis $ 700,000 (230,000) $ 470000 b. Since the proprietor is a proprietor client, the utilitarian use test applies.Replacing the distribution center utilized in his business with another stockroom in an alternate state which is to be utilized in his business qualifies as substitution property under the useful use test. Sum acknowledged Adjusted premise Realized addition Recognized increase $ 400,000 (300,000) $ 100,000 $ - 0-The reason for the substitution property is: Cost Postponed gain Basis $ 400,000 (100,000) $ 300,000 c. Since Swallow was a proprietor client of the structure, the utilitarian use test applies. In this manner, Swallow's utilization of the substitution proper ty and of the automatically changed over property must be the same.Since Swallow's utilization of the four-unit high rise is unique in relation to the utilization of the structure in its retail business, the apartment complex doesn't qualify as substitution property. Sum acknowledged Adjusted premise Realized addition Recognized increase $ 300,000 (250,000) $ 50,000 $ 50,000 The reason for the high rise is its expense of $300,000. d. Not qualified substitution property since they are proprietor clients so useful use test applies. In this way they should perceive their acknowledged addition of $30,000 and their premise in the duplex is $200,000.

Postive Psychology Essay Example | Topics and Well Written Essays - 750 words

Postive Psychology - Essay Example Network Alliance for Responsibility, Empowerment and Safety program was created. This program includes one worker to administer low-level grown-up wrongdoers who perform court-requested network administration. This program has cut more than 50-weeded parts; filled several 30-gallon size waste packs with trash taken from drains and dump; and diminished spray painting off of various locales of private and open property. Employing another Executive Director is one that will have extraordinary impact on the general public. Building up a program that would profit the residents of Houston is fundamental. This program expects to build up a solid notoriety for its capacity to distinguish and take advantage of lucky breaks to help take care of intense issues. Applying Positive Psychology standards on the proposed projects will make individuals positive and beneficial people. ... PROGRAM COMPONENTS for FOUR SUBDIVISIONS INCLUDE: Profound inspiration. Let us hear the finish of the entire issue: Fear God, and keep his edicts: for this is the entire obligation of man (Ecclesiastes 12:13). Individual and gathering directing, family guiding, backslide counteraction, aftercare advising, child rearing instruction, fundamental abilities preparing. Case the executives and other legitimate issues Dietary training HIV/AIDS instruction, testing and backing Emotional well-being directing (as fitting) Employment planning preparing and help Recreational exercises Lodging referrals Scholastic upgrade, including mentoring. Ability improvement Educational program based care groups Instructive introductions and education improvement Improvement including PC preparing, soccer group and different games group, team promoters, move, expressions and music programs. Network inclusion, including introductions by network pioneers and sports figures just as volunteer exercises what's more, Children's administrations End Applying Positive Psychology standards on the proposed projects will make individuals positive and beneficial people. The main segment remembered for the program is Otherworldly Motivation, and one of the standards of Positive Psychology is that Solitary inherent strictness is related with constructive emotional wellness. So as the Executive Director, I will ensure that every individual will know the genuine importance of otherworldliness and its significant effect in the lives of individuals in the general public. Life starts when you know the importance of life. Individuals battle to discover the embodiment of life and profound inspiration is one of the responses to that. Learned people prosper not just in information and

4 WordPress Plugins You Should Try Today

4 WordPress Plugins You Should Try Today Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!4 WordPress Plugins You Should Try TodayUpdated On 04/12/2017Author : Harsh AgrawalTopic : WordPressShort URL : https://hbb.me/2jbhiuk CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogOne of the WordPress power is its numerous plugins and it helps a lot in increasing your blog productivity. Though if we will have a look at WordPress plugin directory we will feel like lost in big directory of WordPress plugins.One thing very true about WordPress is its memory hogging and one way by which we can keep our WordPress  blog optimized for speed and performance is by using some cache plugin and limiting the number of plugins. I have already shared about 4 useful WordPress SEO plugins in one of my earlier guest post. In this post I will be writing about 4 WordPress plugins which are under-rated but are very useful :Watermark reloaded:This is one of my favorite plugin these days. Watermark rel oaded helps you to quickly add watermark to your images. This is very useful if you use lots of images on your blog and content-thieves  copy them on their blog. Specially if  you add interesting images into your blog post, this will help you a lot to drive direct traffic.RSS Footer Plugin:This is one of my favorite plugin to get free Backlink. RSS footer plugin add a link back to your blogpost and Blog in your RSS feeds. This is very useful for get a backlink from Auto-RSS blog.  I have few popular blogs whose content is copied by many such auto-feed blogs. To make most out of such blogs, I add link back to my new websites also in the settings of RSS-Footer plugin and this helps in getting free  back-link  from such blogs.READ7 Ways To Expand Business Possibilities With WordPress DevelopmentWordPress Insight plugin:Internal-linking your blog post is very useful for any blog to increase their ranking. Earlier I used to search via my blog search box to find appropriate article to i nternal link my old post into new post. WordPress Insight plugin will help you to quickly interlink from your edit post page.  Check this video to understand how this plugin works:My Comment Manager plugin:To increase comment we have lots of plugins like comment luv WordPress plugin, Top commentator plugin and so on. Though one simple way to increase comment is by replying to all comments on your blog. This is more like greeting your readers. Sometime you miss replying to comments made on your old posts and this time this plugin comes in very handy. This plugin will let you quickly reply to all un-replied comments from dashboard.Check this video to understand how My-Comment manager plugin works:Do let us know any more WordPress plugin which you use and you find it to be very useful for every blog. If you like this article, dont forget to tweet or share this post.

A Research Study Of Age Related Development - 1543 Words

The lifespan Approach is a scientific study of age related development throughout a person’s life relating to the changes within brain development, behaviours, emotions and personality. (bee boyd, p.3). The Lifespan approach believes that development occurs throughout a person’s life starting from conception and ending when a person dies. When looking at lifespan development there are five different approaches which are Psychodynamic, Humanistic, Behaviourist, Cognitive and Biological. My essay will explore the developmental theories relating to adolescence and the advantages and disadvantages of using these theories within Social Work. Girls usually experience puberty before boys with the start of menstruation which can begin as early as eight or nine. Physical difference becomes more obvious due to hormone development. The appearance of more bodily hair and skin changes along with growth spurts and bodily changes are experienced during adolescence. Boys develop deeper voices and girls develop breasts. The rate a person matures can vary significantly which can be as a result of biological genes; however external factors can alter or slow down puberty. (Smith et al p. 285) highlights that undernourishment or poor nutrition can be the cause of a delayed puberty. This would suggest that children in poorer areas or deprived social background who are not getting enough food or good quality nutritious food could result in delayed puberty. When looking at theShow MoreRelatedThe Role Of Alcohol Abuse And Academic Performance939 Words   |  4 PagesEmerging Adulthood, a stage of human development that takes place du ring the age of 18 to 25. This is our golden age. This is a time when we are stepping into the real world and fully grow as a human being. This is the most important stage of our life. However, this is also the time when we are in college, where drinking has been glorified as a popular culture. 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Straight-Tusked Elephant - Facts and Figures

Name: Straight-Tusked Elephant; also known as Palaeoloxodon and Elephas antiquus Habitat: Plains of western Europe Historical Epoch: Middle-Late Pleistocene (1 million-50,000 years ago) Size and Weight: About 12 feet tall and 2-3 tons Diet: Plants Distinguishing Characteristics: Large size; long, slightly curved tusks    About the Straight-Tusked Elephant Understanding the Straight-Tusked Elephant requires a quick primer in modern elephant classification. Living elephants are represented by two genera, Loxodonta and Elephas; the former comprises two species (Loxodonta africana and Loxodonta cyclotis) of African elephants, while the latter contains but a single species: Elephas maximus, the Asian elephant. Long story short, most paleontologists consider the Straight-Tusked Elephant to be an extinct species of Elephas, Elephas antiquus, though some assign it to its own genus, Palaeoloxodon antiquus. As if thats not confusing enough, this prehistoric relative of the Asian elephant was native to western Europe! Classification issues aside, the Straight-Tusked Elephant was one of the largest pachyderms of the Pleistocene epoch, standing 12 feet tall and weighing in the neighborhood of two to three tons. As you might expect given its name, this elephants most distinctive trait was its exceptionally long, slightly curving tusks, which it used along with its unusually long tongue and trunk to strip the leaves off trees. Judging by fossil remains, the Straight-Tusked Elephant roamed the European plains in smallish herds of a dozen or so individuals, and was eventually out-competed in its increasingly frigid ecosystem by the well-insulated Woolly Mammoth. (By the way, some experts believe it was the Straight-Tusked Elephant that spawned the Dwarf Elephants of the Mediterranean basin.)

Essay Theory of the Absurd - 1667 Words

According to critic Mark Esslin, the concept of â€Å"Theatre of the Absurd† relates to the â€Å"playwrights loosely grouped under the label of the absurd attempt to convey their sense of bewilderment, anxiety, and wonder in the face of an inexplicable universe† (â€Å"The Theatre†). Esslin stressed the fact that plays and stories belonging to the â€Å"Theatre of the Absurd† were composed of situations dealing with the way a human reacts to an event, without any form of importance, thus only stressing over insignificant things and rejecting the notion of â€Å"logic.† Albert Camus, a major writer of the â€Å"Theatre of the Absurd†, construes the â€Å"Absurd† by completely varying this concept through the human personality, exemplified by The Stranger and â€Å"The Myth of†¦show more content†¦This act depicts that there is no true point to human life. While Meursault is a strong believer of this concept, humanity attemp ts to form reasonable justifications for an insane wrongdoing. In the story, Meursault states that â€Å"The truth is I never have much to say. I just keep quiet† (Camus 104). Thus, by Meursault statement, Camus stresses the absurdity of silence as the prosecution unravels why Meursault committed murder of the Arab. The Stranger opens up with a simple quote: â€Å"Maman died today. Or yesterday maybe, I dont know. I got a telegram from the home: Mother deceased. Funeral tomorrow. Faithfully yours. That doesnt mean anything. Maybe it was yesterday† (Camus 3). This abrupt and distinctive introduction expresses the attitude that Meursault possesses- that there is simply no meaning to life as a whole- a true stranger to the world. Furthermore, the trial in which Meursault partakes is absurd in itself because â€Å"the judge, prosecutors, and jury try to find meaning where there is none to be found† (â€Å"Albert†). Moreover, Meursault implies that fact that he does not have any particular reason to live, and death is the only way to go. 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TK Ceramics an Indonesian Opportunityâ€Free Sample for Students

Questions: What is the best process to redesign the internally facing and customer-facing jobs? What are the advantages and disadvantages for drawing at least some of the top workers from existing staff? How would you create job descriptions and person descriptions for jobs in the shops that do not yet exist? Do the field sales representatives have similar key skills and abilities requirements to those that may be needed for the shop staff? Answers: Introducation In business, meeting the expectations of customers remains the critical goal of an organization. Companies, like TK Ceramics, can achieve this objective by adopting processes that are supposed to make it operate efficiently instead of focusing only on the results delivered to the consumers. Importantly, the business processes have to be directed towards the business-facing activities including budgeting and planning while the customer-facing activities focus on the department directly involved with sales and marketing (Harmon 2003). In most cases, companies have established various departments to serve these activities. Nevertheless, the businesses stand an opportunity to improve its performance by ensuring its business-facing processes or activities are responsive to the demands of customers. 1.Based on the case study, the internally facing jobs must be established through designing the relevant departments to meet these expectations. Hammer (2007) argues that designing the internally facing jobs should begin with the planning process. With planning, it is possible for the company to analyse its processes, predict outcomes, budgeting, and forecast performance. Harmon (2003) holds that the internally facing is a business planning function that is essential in addressing the confusion experienced by the organization. By considering the views of European Tiles customers in Melbourne in planning, the TK Ceramics will make the process to be partially customer facing. This process will create a positive overall result for TK Ceramics. Harmon (2003) holds that planning functions can improve the processes of a business and satisfy the customer demands. Marketing is a customer-facing job or process as it involves persuading the targeted market to embrace the new tiles. The sales representatives and marketers have the duty to deliver the expected product because this is a customer-facing duty. However, for the sales representatives to deliver this product, they require data processing techniques to help in tracking the needs of its customers and satisfy them. Nevertheless, the processes must be cost-effective and efficient because even the customer-facing jobs or activities bear business-facing qualities (Harmon 2003). The new design should also focus on order processing that is an important internal function of the company. The function interfaces with customers. Order processing is customer facing that compels TK Ceramics to meet the minimum business needs including shipping, accurate billing, booking sales, and identify the order-completion challenges. Despite being business facing, order processing affects customers. To this effe ct, an efficient processing would satisfy the customers. Purchasing is also important job that internally facing. According to Hammer (2007), purchasing is an internal function that can be achieved by structuring the organization to enhance the supply of the materials from the suppliers. Both the new and the old suppliers must embrace this internal function. Nevertheless, the product quality is essential in the purchasing process because it is customer facing. The production process is an internally facing function. The task of the employees is to organize production tasks. Studies indicate that production is oriented towards satisfying customer demand and make products (Hammer 2007). TK Ceramics is a successful company that needs to operate production as customer-facing function. The business-facing function also influences the production process thus leading to cost-efficient and effective tiles. Customer service job is also essential in determining the success of TK Ceramics in the new engagement. This function is customer facing that imposes tight scripts detailing desirable responses to any scenario. Customer service representatives motivate employees by deciding the best ways to satisfy the customers (Hoye Lievens 2006). Finally, training employees ensures they learn new ideas and skills that can allow them to perform. Employee training is an internally facing function meant to influence customer-facing aspects (Shammot 2014). This is because; the workers have to interact with customers. The training facet benefits the customer service and sales as it allows the workers to represent the business consistently and positively. 2.Hiring workforce is a critical process that defines the success of an organization. TR Ceramics has invested in the HR department to help the firm identify and hire the top talents. Shammot (2014) believes that the success of hiring depends on planning so that the HR manager can identify the right person. Since the company already has qualified and experienced staff, both outsourcing ad internal recruitment would be beneficial (Linnehan Blau 2003). Organizations give preference to internal recruitment resources to fill vacancies, especially where the pool of workforce is known. Hoye and Lievens (2005) held that internal recruitment is important because it is within the control of the organization. Kotler and Keller (2000) identify different methods that companies can use to conduct the internal recruitment like job posting. Without a doubt, employees of TK Ceramics offer a wide pool of job opportunities in this business. Shammot (2014) maintains that internal job postings allow th e HR manager to issue circulars relating to the vacancies available for the staff. This recruitment method allows employees to access opportunities that can maximize their competences, capabilities, and efficiency as explained by Haroon (2010). Importantly, employee referral is a strategy that companies use to recruit highly skilled employees (Tipper 2004). This internal channel of recruitment has become critical for many companies as they seek services of specific candidates for the opportunities. The employee referral is the cheapest and easiest recruitment source because there is no need for rigor (Nicu Sturz 2008). Advantages With this internal recruitment, the HR manager already has complete information about the employee. The HR manager can assess the strengths and weaknesses of the candidate. Noe, Hollenbeck, Gerhart, and Wright (2008) holds that this method is preferred by many organizations because the worker is conversant with the operations of the organization thus makes training irrelevant. Similarly, this method makes it possible for the HR to attract applicants because they can access them within the firm. Nicu and Sturz (2008) maintained that the internal recruitment process is critical for applicants because they have the knowledge about the vacancy. This method is also faster and cheaper in filling vacancies than other methods. Disadvantages The inside recruitment limits chances of introducing new blood and applicant into the company. It becomes difficult for the company to infuse new skills relevant to the firm. Linnehan and Blau (2003) and Tipper (2004) have justified that internal process limits the number of new applicants from joining the firm. As such, it reduces the introduction of new ideas beyond the business thus reduces the diversity aspects of the firm. 3.Job Description for Assistant Manager The assistant manager will have to undertake numerous responsibilities. Indisputably, this job requires exceptional leadership skills, multitasking potential, and excellent people skills. Job skills and qualities Strong leadership skills Exemplary organizational ability Friendly and outgoing Recruiting and training staff Strong communication skills Problem-solving skills Customer-service skills Patience Interpersonal skills Duties Review customer accounts Listen to customer requests Take orders, process billing, calculate charges Handle complaints Refer customers Education High school diploma qualification Training Short-term on-job training Training instils skills and knowledge about the company Salary $18.21 hourly wage Extra benefits Sales incentives like gift certificates, bonuses, and paid day off Discounts like free gas cards, phones, and discounted suites Expected hours Work shifts will be based on the location Able to work for 40-hour week Ready to work on weekends, holidays, and nights Dress Code Varied work attires Managers dress in business casual Field salespersons and managers wear company brand Use company uniform 4.Sales representatives are the individuals who persuade and convince customers to accept a brand. Mayer and Greenberg (2006) argued that a good salesperson have two basic qualities including ego drive and empathy. The ability to feel is central to any salesperson. This is because; empathy will allow them to share the feelings of customers. They have to behave in a way that is humane and persuasive. Sometimes, an individual can know the feelings of others without agreeing with such feelings. However, the situation is distinct for a salesperson. For instance, Mayer and Greenberg (2006) found that salespeople could never sell without having invaluable and irreplaceable capacity to get critical feedback from the customers. Everything revolves around empathy. Unfortunately, a salesperson without empathy will aim at a target but if such targets fail, the sale is forfeited. A good salesperson never misses the sale even if they fail to meet the target. The salesperson should have good empathy to allow them react to the customers needs. A good salesperson should be responsive to the customer reactions. They value the real interactions with customers compared to the shop staff who are bound by the sales track (Mayer Greenberg 2006). The field salesperson has to sense the feeling of customers thus respond to the needs of the customers. The salesperson should also have the ego or need to conquer. This makes the salesperson to develop the zeal and the feeling to maximize sales. This is distinct from the shop staff that rarely needs to conquer. The shop staff lacks the ego drive because the staff focus on maximizing money. The conquest is a powerful strategy to enhance the sales representatives ego. They have the self-picture that improves the virtues of conquest instead of failures. Given the nature of selling, the field sales representatives are willing to give more than the expectation (Mayer Greenberg 2006). The synergistic effects of ego drive and empathy relationship triggers selling. Martin (2011) found that individuals with strong ego drive utilize empathy to maximize motivation. Since the salesperson in the field need sales, such a person can never spill over the empathy to let it become sympathy. The ego drive rarely allows them to side with clients but allow them to maximize their knowledge to persuade and motivate customers to make the sales as presented by Martin (2011). For an individual to succeed as a salesperson, passion for selling is critical. This should be a factor to consider when an organization is recruiting sales representatives. The interpersonal skills including the negotiation and communication skill are important for a salesperson. Through proper communication skills, these salespersons can persuade and convince the customers to accept the products (Martin 2011). The experience of salesperson is never comparable to the passion for selling. To this effect, the HR manager should train the sales representatives to learn new ideas required in the organization. With training, the HR manager helps the staff to maximize potential. In most cases, companies prefer hiring individuals without experience is sales. However, through training, the new workers can acquire relevant skills through training. Rampton (2014) argues that sales representatives are initiative because they can rarely wait for orders to act. This is a problem with shop staff who have to wait for orders from the manager to act. They are enterprising people thus maximize the opportunity. With discipline, the sales representatives are able to remain on track. In fact, the challenges experience is the stepping-stone. Therefore, the salespeople go the full stretch to accomplish their objectives. Similarly, the company leaders seek solace in coachable people. These individuals can make good sales representatives. 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