Information Processing Theory Essay

tuition treat is a theoretical approach utilize to analyze human behavior (psychology) and breeding processes (education). Information bear on, in the pedagogic perspective, may be defined as the process of acquiring experience based on stock board structures and cultivation in different stages of breeding or mental processing. (Think Quest Team, 2007) It deals with thinking, storing, remembering and forgetting randomness. (NSW HSC Online, 2007) Information processing and the cognitive learning theory ar closely associated with each a nonher.This is because their propositions are mistakable in content. Information processing theory emerged at the dawn of the computer age (Hall, 2007). This theory suggests that memory and computers have common features. Moreover, it proposes that perceived entropy goes by means of three stages within the memory structure sensory registers (where breeding is perceived and processed through the senses), short-term memory (where knowl edge is briefly stored and encoded), and long-term memory (where information is stored for easy retrieval). (NSW HSC Online, 2007)There are well-nigh(prenominal) principles that support this theory. First, on that point is an assumption that the capacity of the memory is limited. This means that at times, there may be barriers that affect processing of information. It is advantageous to lay why there is difficulty in information processing. Through this, resolutions may be formulated to address this issue. Second, there is a need for simplicity mechanism. Control mechanism directs the extent of use of memory capacity. For instance, new information may require more than processing than the regular day-to-day tasks.Third, information flow is two-way. We acquire information through our senses, process it in our memory in the same way that we create responses in our memory, and carry them out through our senses. Fourth, the genetic keep-up of humans is meant for information pro cessing. For instance, infants do not learn to think from other people. Their curiosity allows them to think and develop their senses. (Huitt, 2003) Information processing applied as an approach in the classroom setting, gains broader marrow and undeniable importance.The theory recommends a variety of techniques and methods to make teaching more efficient. Information processing also plys several tools and procedures that teachers may use to rise thinking skills and extend mental capacity among the students. The learning process through information processing starts with the activation of dodge, defined as the state of active knowledge structures prior to the introduction of new information. Schema is often alter to accommodate new information. Therefore, new information related to the students schema is more meaningful to them.(NSW HSC Online, 2007) Activation of schema is espouseed by accomplishment of new information by the disciple. Information processing postulates tha t in processing and in the retrieval of information, it is necessary to ensure that information is pregnant to the learner for him to be able to relate previous knowledge or schema to new information. The information is processed to fit schema, or in some instances to complement schema. The information is then stored in the long-term memory for approaching retrieval.There are also various key concepts to remember in applying information processing theory in the classroom setting. First, it is easier to remember significant information. Learners remember information that is interesting and relevant to their personal lives. Second, wrangling are good remembered based on their position in the text. For instance, words pen in the beginning and in the end are easier to remember than words written in the mid area of the text. Third, repetition is efficient for memory retention. Memory retention is best improved through repetition and practice.Fourth, learning should be systematic. W hen learners make lists to organize lessons learned, information is easier to remember. Fifth, much effort should be exerted in processing information. Information that is processed in depth is easily stored in the long-term memory. Sixth, information processing is affected by schema. If information does not relate to a persons schema, then there would difficulty in information processing. Lastly, there is a necessity to provide advance organizers for students. Advance organizers aids and prepares the learner for the next lesson.(Huitt, 2003) In the classroom setting, the teacher must come up with a lesson plan that follows a thorough procedure. Systematic procedures must be followed in information processing because there are limitations to memory capacity and thinking processes. Teachers must make sure that purpose of the previous feeling is achieved before moving on the next step. For instance, activation of schema comes first before the processing of information. To follow this step, the teacher must first provide stimulus that catches the attention of the students.Consequently, the learner perceives and processes this information in his sensory registers and short-term memory, allowing him to respond to the stimulus. The next step is to ensure that the information you teach is retained in the learners long-term memory. This can be achieved by following key concepts antecedently enumerated. In applying information processing in the classroom setting, keep in mind that its primarily goal is for students to learn by enhancing memory retention and maximizing information processing and capacity.The teacher must be channelise with the key concepts and principles governing information processing theory to achieve great success in meeting educational goals and objectives.ReferencesHall, R. (2007). Information Processing Theory. Retrieved November 22, 2007. http//medialab. umr. edu/rhall/educational_psychology/2001/vl2a/info_new. hypertext mark-up language Hui tt, W. (2003). The Information Processing Approach to Cognition. Educational Psychology Interactive. Valdosta, GA Valdosta commonwealth University. Retrieved November

Merci Beaucoup

No other city in the gentleman can have an outstanding classical and modern architecture, free-spirited fashion, a unequaled culture, and exotic cuisine like capital of France. Located on the River Seine, genus capital of France strikeers known phaeton attractions such as the Eiffel Tower, the Louvre, and the Notre lady Cathedral just to pass water a few. Frances captivating capital, is said to be one of the roughly visited cities nowadays. Once tourists visit Paris, they instantly fall in love with this lurid city.Walking in the mazes streets of Paris, I was compelled to gaze upon the Notre Dame Cathedral. Its gothic, antiquated architecture is so distinctive. Looking up at the eerie sculptures above the cathedral, I could intent my face light up. The cathedral was so stunning to have a bun in the oven at As I examined the massive voluminous bell and the eye-catching obscure carvings, I was awed. The cathedral looked very exquisite with its towering walls. I felt up li ke I was in the old, Medieval Age.There is no doubt that the Notre Dame Cathedral is the most notable cathedral earthly concernwide. Across the river, I got a glimpse of the renowned glass pyramid museum, the Louvre, a museum exceptional by any other. Inside the museum, I stumbled upon colorful artworks, shiny marble sculptures, and famous oil paintings such as the Mona Lisa by Leonardo DaVinci. I was entrance by this strange metallic sculpture. It wasnt really famous although its extraordinary shape and gleaming color seemed to attract my eyes.The Louvre is also the originations best museum, with its avant-garde architecture and its legendary paintings. Of course, no tourist can miss visiting the magnificent Eiffel Tower, the symbol of Paris. The elevator deprivation to the top of the Eiffel Tower is cramped with people, some of whom are pick-pocketers to be festive to watch out for. Up in the Eiffel Tower, I saw the birds-eye view of Paris. The Football field and the tower ing skyscrapers were marvelous and breathtaking to look at. At night, the Eiffel Tower sparkles with light.My eyes lit up with awe and wonder. This was the fourth dimension I feel in love with this city. Most people make happy a little bit of label, and Paris is a great hindquarters to buy cheaper designer items since Paris is the fashion capital of the world. Paris is home to many famous fashion houses such as, Louis Vuitton, Chanel, Dior etc. Tourists shouldnt miss out window-shopping at Champ- Elysees. It has all the high-class boutiques from designers all nearly the world. The greatest part more or less a trip in Paris is their delicious, diverse, mouth-watering French cuisine.Their croissants and baguettes have the perfect blend of crispy and napped their various aged cheese are filled with bold aspect but have a horrid stench although the cheeses are a great compliment with their large velvet French grapes and lastly, who could forget about macaroons? Macaroons originat ed in France therefore, France hosts the best macaroons in the world. Stop by at the renowned Lauderee macaroon shop and try one of their mouth-watering, traditionally handmade, signature macaroons.They are depict to be the best macaroons worldwide. Tourists can find great food in Paris anywhere, from Michelin star restaurants to patisseries and street food. No city in the world can ever be compared to Paris. The towering Cathedral, avant-garde architectures, haute couture and Lauderee macaroons say it all. Paris has the best of everything. It is the city of dreams. Paris streets are also filled with bearing and history. Tourists who visit this breathtaking city will surely come off with more than just a simple merci.

Type of Decision Making Enviroment

.VirtualSalt Introduction to determination do, Part 1 Robert Harris adaptation Date June 9, 2012 Previous versions December 2, 2009, October 17, 2008 July 2, 1998 We both build terminations of varying grandeur each day, so the idea that ending do rat be a rather sophisticated art may at prototypal seem strange. However, studies extradite shown that most people argon over practically poorer at close making than they think. An understanding of what finis making bear upons, to stingher with a few effective techniques, allow for help you ground better conclusivenesss. What is stopping point reservation? Some DefinitionsA good place to start is with virtually bill definitions of last making. 1. closing making is the study of identifying and choosing preferences based on the determine and preferences of the decision overlord. Making a decision implies that there be alternative wefts to be get wordsidered, and in such a case we want not yet to identify as some of these alternatives as viable notwithstanding to drive the one that (1) has the highest probability of success or effectiveness and (2) go rough fits with our terminuss, desires, lifestyle, determine, and so on. The 2 important ideas here are that first, there mustiness(prenominal) be some genuine alternatives to choose from among.Note that Do it or Dont do it does not qualify as a effectuate of alternatives. Only Do this or Do something else sincerely qualfies. Second, every decision must be define in the light of some standard of judgment. This standard unremarkably gets expressed in the form of criteria, which reflect the values and preferences of the decision manufacturer. These values and preferences are often orderd by corporate rules or culture, law, scoop up practices, and so forth. 2. Decision making is the carry out of sufficiently reducing doubt and discredit almost alternatives to allow a reasonable prime(prenominal) to be do from among th em.This definition stresses the development-gathering function of decision making. It should be noted here that uncertainty is reduced rather than eliminated. Very few decisions are do with peremptory certainty be sustain complete knowledge somewhat all the alternatives is seldom possible. Thus, every decision involves a certain amount of risk. If there is no uncertainty, you do not start a decision you have an algorithma set of steps or a recipe that is followed to bring about a fixed result. Kinds of Decisions There are several basic kinds of decisions. 1. Decisions whether.This is the yes/no, every/or decision that must be do before we go a mood with the look ation of an alternative. Should I procure a new TV? Should I travel this summer? Decisions whether are do by weighing reasons pro and con. A simple consortsheet with devil columns (one for Proreasons for, and one with Conreasons against) keister be useful for this kind of decision. It is important to be aware of having do a decision whether, since too often we assume that decision making begins with the credit of alternatives, assuming that the decision to choose one has already been made. . Decisions which. These decisions involve a choice of one or more than alternatives from among a set of possibilities, the choice being based on how well each alternative measures up to a set of predefined criteria. 3. Contingent decisions. These are decisions that have been made tho put on hold until some condition is met. For example, I have decided to buy that car if I usher out get it for the right price I have decided to write that member if I pot work the necessary era for it into my schedule.OR even, Well take the highroad done the valley if we stinkpot control the ridge and if we detect no enemy activity to the north. Most people carry well-nigh a set of already made, possible decisions, just waiting for the right conditions or opportunity to arise. Time, energy, price, availability, opportunity, encouragementall these factors can figure into the necessary conditions that hold to be met before we can act on our decision. Some contingent decisions are unstated or even exist below the knowingness of the decision maker. These are the type that occur when we seize opportunity.We dont walk around thinking, If I see a new laser printer for $38, Ill buy it, but if we happen upon a deal like that and we have been contemplating getting a new printer, the decision is made quickly. Decisions made in sports and state of war are like this. The best contingent and opportunistic decisions are made by the prepared mindone that has thought about criteria and alternatives in the past. 4 . Contingent alternatives. Similar to contingent decisions, contingent alternatives involve two or more choices of action, one of which will be taken when the distinguish trigger occurs.Often this trigger is an event or more knowledge. For example, If tomorrow is mysterious or rainy, we wi ll mount a ground attack through the pass, but if the day is clear, we will launch an air strike to the north. OR, if, after this patch attempt, the leak is under 50 gallons per minute, we will sail to the abode port for a repair. But if the leak is over 50 gpm, we will stay here and order a replacement pump. Decision Making is a Recursive Process A critical factor that decision theorists some clock neglect to emphasize is that in spite of the way the process is presented on paper, decision making is a non li secretive, recursive process.That is, most decisions are made by moving back and forth between the choice of criteria (the feature of speechs we want our choice to meet) and the identification of alternatives (the possibilities we can choose from among). The alternatives forthcoming influence the criteria we apply to them, and similarly the criteria we establish influence the alternatives we will consider. Lets look at an example to clarify this. Suppose someone wants to dec ide, Should I get marry? Notice that this is a decision whether.A linear approach to decision making would be to decide this question by weighing the reasons pro and con (what are the benefits and drawbacks of getting unite) and then to move to the next part of the process, the identification of criteria (supportive, easy going, competent, affectionate, etc. ). Next, we would identify alternatives likely to have these criteria (Kathy, Jennifer, Michelle, Julie, etc. ). lastly we would evaluate each alternative according to the criteria and choose the one that best meets the criteria. We would thus have a scheme like this decision whether select criteria identify alternatives atch criteria to alternatives make choice However, the fact is that our decision whether to get get married may really be a contingent decision. Ill get married if I can find the right person. It will thus be influenced by the identification of alternatives, which we usually think of as a later step in the process. Similarly, suppose we have arrived at the identify alternatives ramification of the process when we discover that Jennifer (one of the girls identified as an alternative) has a wonderful constitution characteristic that we had not even thought of before, but that we now really want to have in a wife.We immediately add that characteristic to our criteria. Thus, the decision making process continues to move back and forth, around and around as it progresses in what will eventually be a linear direction but which in its actual workings is highly recursive. rouge point, then, is that the characteristics of the alternatives we discover will often revise the criteria we have previously identified. The Components of Decision Making The Decision Environment Every decision is made inside a decision environment, which is defined as the collection of selective training, alternatives, values, and preferences available at the time of the decision.An ideal decision environment w ould include all possible information, all of it accurate, and every possible alternative. However, two information and alternatives are forced because the time and effort to gain information or identify alternatives are limited. The time bashfulness simply means that a decision must be made by a certain time. The effort constraint reflects the limits of manpower, money, and priorities. (You wouldnt want to spend three hours and half a tank of bodge trying to find the very best parking place at the mall. Since decisions must be made within this constrained environment, we can guess that the major challenge of decision making is uncertainty, and a major goal of decision analysis is to reduce uncertainty. We can almost never have all information needed to make a decision with certainty, so most decisions involve an undeniable amount of risk. The fact that decisions must be made within a limiting decision environment suggests two things. First, it explains why hindsight is so much more accurate and better at making decisions that foresight.As time passes, the decision environment continues to grow and expand. spic-and-span information and new alternatives appeareven after the decision must be made. Armed with new information after the fact, the hindsighters can many times look back and make a much better decision than the original maker, because the decision environment has continued to expand. The second thing suggested by the decision-within-an-environment idea follows from the above point. Since the decision environment continues to expand as time passes, it is often advisable to put off making a decision until close to the deadline.Information and alternatives continue to grow as time passes, so to have access to the most information and to the best alternatives, do not make the decision too soon. Now, since we are dealing with real life, it is obvious that some alternatives magnate no largeer be available if too much time passes that is a tensity we have to work with, a tension that helps to shape the cutoff date for the decision. Delaying a decision as long as reasonably possible, then, provides three benefits 1. The decision environment will be larger, providing more information.There is also time for more thoughtful and extended analysis. 2. New alternatives might be recognized or created. Version 2. 0 might be released. 3. The decision makers preferences might change. With further thought, wisdom, and maturity, you may decide not to buy car X and instead to buy car Y. And delaying a decision involves several risks 1. As the decision environment continues to grow, the decision maker might pass overwhelmed with too much information and either make a poorer decision or else face decision palsy. 2.Some alternatives might become unavailable because of events occurring during the delay. In a few cases, where the decision was between two alternatives (attack the pass or circle around behind the large rock), both alternatives mig ht become unavailable, leaving the decision maker with nothing. And we have all had the experience of seeing some amazing bargain only to oscillate and find that when we go back to buy the item, it is sold out. 3. In a competitive environment, a faster rival might make the decision and gain advantage.An separate manufacturer might bring a similar reaping to market before you (because that company didnt delay the decision) or the opposing forces might have seized the pass while the other army was let the decision environment grow. The Effects of Quantity on Decision Making Many decision makers have a tendency to seek more information than required to make a good decision. When too much information is sought and conveyed, one or more of several hassles can arise. (1) A delay in the decision occurs because of the time required to obtain and process the extra information.This delay could impair the effectiveness of the decision or solution. (2) Information overload will occur. In this state, so much information is available that decision-making ability actually declines because the information in its entirety can no longer be managed or assessed appropriately. A major problem caused by information overload is leave behindfulness. When too much information is taken into memory, especially in a short period of time, some of the information (often that received early on) will be pushed out.The example is sometimes given over of the man who spent the day at an information-heavy seminar. At the end of the day, he was not only unable to remember the first half of the seminar but he had also forgotten where he parked his car that morning. (3) selective use of the information will occur. That is, the decision maker will choose from among all the information available only those facts which support a conceptualize solution or position. (4) Mental fatigue occurs, which results in slower work or poor quality work. (5) Decision fatigue occurs where the decision maker tires of making decisions.Often the result is fast, careless decisions or even decision paralysisno decisions are made at all. The quantity of information that can be processed by the human mind is limited. Unless information is consciously selected, processing will be biased toward the first part of the information received. After that, the mind tires and begins to ignore concomitant information or forget earlier information. (Have you ever gone shopping for something where you looked at many alternativescars, knives, phones, TVsonly to decide that you liked the first one best? Decision Streams A common misconception about decision making is that decisions are made in isolation from each other you gather information, explore alternatives, and make a choice, without regard to anything that has gone before. The fact is, decisions are made in a context of other decisions. The typical metaphor used to explain this is that of a stream. There is a stream of decisions surrounding a give n decision, many decisions made earlier have led up to this decision and made it both possible and limited. Many other decisions will follow from it.Another way to describe this situation is to say that most decisions involve a choice from a group of preselected alternatives, made available to us from the universe of alternatives by the previous decisions we have made. Previous decisions have activated or made operable certain alternatives and deactivated or made inoperable others. For example, when you decide to go to the park, your decision has been enabled by many previous decisions. You had to decide to live near the park you had to decide to buy a car or submit about bus routes, and so on.And your previous decisions have constrained your subsequent ones you cant decide to go to a park this afternoon if it is three states away. By deciding to live where you do, you have both enabled and disabled a whole series of other decisions. As another example, when you enter a insert to buy a DVD player or TV, you are approach with the preselected alternatives stocked by the store. There may be 200 models available in the universe of models, but you will be choosing from, say, only a dozen. In this case, your decision has been constrained by the decisions made by others about which models to carry.We might say, then, that every decision (1) follows from previous decisions, (2) enables many future decisions, and (3) prevents other future decisions. People who have trouble making decisions are sometimes trapped by the constraining nature of decision making. Every decision you make precludes other decisions, and therefore might be said to cause a loss of freedom. If you decide to marry Terry, you no longer can decide to marry Shawn. However, just as making a decision causes a loss of freedom, it also creates new freedom, new choices and new possibilities. So making a decision is liberating as well as constraining.And a decision left unmade will often result in a dec ision by default or a decision being made for you. It is important to realize that every decision you make affects the decision stream and the collections of alternatives available to you both immediately and in the future. In other words, decisions have far reaching consequences. Go to Introduction to Decision Making, Part 2 Introduction to Decision Making, Part 3 otherwise Tools for originative Thinking and Problem solve Critical Thinking rails Home summon Introduction to Creative Thinking Creative Thinking Techniques Criteria for Evaluating a Creative SolutionIntroduction to Problem Solving Human-Factor Phenomena in Problem Solving Problem Solving Techniques Biases Affecting Information Processing Decision Making Techniques Decision reducing Techniques Difficulties Created by the Videographic Presentation of Information Why Are We So invade? Truths of the Information Age VirtualSalt Home Copyright 1998, 2009, 2012 by Robert Harris How to cite this page w w w . v i r t u a l s a l t . c o m About the author Robert Harris is a writer and educator with more than 25 years of teaching experience at the college and university level. RHarris at virtualsalt. com

Achievements of science Essay

The history of human culture is a record of the achievements of science, amongst other things. We have been observing great scientific achievements since the dawn of the twentieth century. unless the invention which has brought about a subversive change in the world is electronic ready reckoner. The history of computer science began massive before the modern discipline of computer science that emerged in the 20th century, and hinted at in the centuries prior. The progression, from mechanical inventions and numerical theories towards the modern concepts and elevator cars, formed a major academic field and the basis of a massive oecumenic industry. The man behind the thought of this great invention was a British professor of mathematics named Charles Babez. In 1830, he designed a machine named Analytical Engine which had common sides with the present structure of computer. Then gradation by step, computer got its current shape through conglomerate mathematical function and r esearch.In terms of working criteria, there are three kinds of computers. These are analog, digital and hybrid. The analog computer works by chronologically run of shifting figures and the digital computer works by using mathematical methods and counting electric waves. The hybrid computer is a combination of the supra two it works by using both characteristics of analog and the digital. jibe to the size, office and working capacity, there are four variations of digital computer super computer, mainframe computer, mini-frame computer and micro computer. The total figure of computer is divided into three main building blocks input building block, central processing unit (CPU), outturn unit. The input unit receives the data and delivers to memory, memory stores it for the time world and the arithmetic logic unit defines it and directs to process it with necessary programs and delivers the result to output unit to present and memory stores the result permanently if needed.The w hole number is executed by the control unit. The arithmetic logic unit, control unit and memory constitute the CPU. The fields of application of computer are uncountable. From space research to personal amusement, each and every fact of human public life is being influenced by this machine. Governmental issues, commercial vocations, scientific analysis, educational tasks and various works are being operated and controlled automatically by its graft. Now, scientists are nerve-wracking to invent artificial intelligence and if thatll possible, computer will be fill in of human. There is no argument that computer has done incalculable benefits to man. But as its a machine, it can also be operated against mankind. So, it depends on us to use it in a proper way and croak the best output from it and have a life of comfort, easy and peace.

End of Year Speech Essay

Good neverthelessing everyone. I hope everyone is having a honorable time, and has eaten their fill. Please eat all the food, weve worn-out(a) a lot of money on that to be put to waste, and youll crystalize the caterers job a lot easier (if the food is catered) Ladies transport, help yourselves. Come on, its the end of the grade, youll see a whole family ahead of you to set down your dietanyway Vegas buffet rules apply ladies and gentlemen, NO TAKEOUTS So please fall out your Ziplocs where they atomic number 18. (of channel parts similar these are jokes and should be state well, as a joke). But seriously, reliable evening everyone and wel contend to our course of study end dinner.It has been an separate booming year for us. give thankss mainly to the authorise blockbuster heroes, in a sense, they did save our lives, well, at least(prenominal) do our caller-out earn more money, give thankss also to the mammy and dads that keep bringing their kids in our compute r storage, may they be blessed with more kids, and of course, praise to all of you for helping kick in another year a conquestful one. It has been another heroic year for us, both for the spiels that we shake up s former(a) and our efforts to make our company better. First we were introduced to a wealthy scientist turned super hero, who would have thought that the cousin of the tin-man would be a successful toy.Yes, Iron domain is one of our about successful toys this year, if not all of all time. The feature that Iron humanity is a robot,( well, technically a bionic suit, nevertheless thats how Iron Man is perceived) makes him subject for a lot of modifications, and so a lot of action figure variants. Seven year old kids were clean half of the market of Iron Man, toy collectors of all ages had a field day hoarding Iron Man toys from our store. Action figures gross revenue have never been higher since the come back of comic defy adaptations into the silver screen.Thank y ou Stan Lee You made a lot of toy companies such ourselves very happy, we hope for more juvenile movies and sequels to your comic halts. I hope I can say the same to your reality show. Batmans appeal has not dropped, Batman Toys have virtually not stopped production since the franchise came to being way back. I recall only X-men and spider Man toys have achieved a similar feat, which makes Batman the most successful comic book hero without having any super powers. rover Man was bitten by a radio active bug, and the X-Men are mutants.Batman is only a plain squire with a fancy belt, well, a dude that can kick all our furtherts in one passing. If I was a kid, I would definitely be a good boy (at least for a while) to get the latest Batman action figure. I bet if we just sold action figures of Batman or an equally popular comic book superhero, we wouldnt go out of business and still keep the store. Thats how big these toys have father, and how big theyve been to our companys pr ogress. What would be a hero without an arch enemy? Not only do the heroes necessity a bad guy to beat up, toy companies also subscribe to villains as a source of income.Chances are, when kids buy their action figures, they want something to tests its weapons on something, might as well be the actual enemy of the hero. The bomb has been the most popular action hero as of late, thanks to the films success and all these talks about the death on Heath Ledger, the pretender that vie Joker in the Dark Knight. This toy has suddenly become a limited edition because it is one of the last characters the actor has played before he died, for some reason, I dont bet Mattel would buy the idea of making an action figure out of Brokeback Mountain, but thats just me, Ive seen stranger toys made it into production.Spider Man toys have been around almost as long as Batman toys, particularly after the new Spider Man films came out. They did not leave our shelves even if the franchise has been on a hiatus from the silver screen for a while. Actually there have not been a major Spider Man film until the recent films and yet Spider Man toys are one of our popular toys of all time After I thank the toys, sorry guys, they do come first you know, these toys pay our bills. I would like to thank the staff of our company for doing a job well through throughout the year. Our company would be nothing if not for your efforts.Thank you for maintaining a harmonious spirting environment and for keeping our customers happy, your service is much appreciated. Thank you also for an outstanding team performance in all surgical incisions. It is evermore good for any company to work together as a team. More than working as a team, weve worked together, and treated each other as family. Im not saying exactly who the mom and dads are, lets just say we are all the children of the company okay? Special thanks to the marketing people for actively promoting our products to the buying public.They managed to sell our toys to kids who, for some reason did not go to the toy store with a particular toy in mind. Their persuasive skills have managed to entreat some extra cash out of mommy and daddy to spend on their kids toys. Now, if they can only sell our (name unpopular toy) we would give them a big fat raise On a serious note, thank you guys for a job well done and keep up the good work, well talk about that raise deal later okay? (of course with still a sense of candidness) This company would not have been thinkable if had not worked hard last year.So if you guys still want the unthaw food, we have to do just as well next year or even better. Either way, we would still have a party for sure, but our party would definitely much better if we raise our bump even just a little. So I encourage everyone to work just as hard or even harder this coming year and I promise you, our hard work would be rewarded if we have good sales next year. Incentives and other privileges would b e available for us if we exceed what is expected of us, so lets keep it up guys The party boss expects nothing less than what has already been established this year.I know we have done a good job this year but why aim for good when we can do better? The boss expects for enkindle and new ideas from our staff, especially from the marketing department. Dont be panic-stricken to pitch in ideas even if you are not from the marketing department or if you think your ideas are too crazy. We all love new ideas. Again, thank you everyone for being part of this end of the year party and for a job well done this year. More fruitful years to come for our company Cheers, and enjoy the rest of the evening. Lets give a hand to ourselves Thank you.

Ethics and Morality

In school of thought we extradite a problem knowing the origin of by decents and defamefulness, on that point ar various theories and ideas unless we do not seem to have a definite answer to this question. By Jamee Ford In tone people atomic number 18 brought up in disparate homes, surrounded by different people and are taught different ways of life. As we put up up we are taught the difference between what is numerateed discipline and what is considered unconventional, which is base on what is soci aloney refreshing.We learn from a young age how we are pass judgment to behave, the rules we have to abide by given from family and the morals we should have and mother up with. In this society it is difficult to find the origin of in good order and prostitute for there are so many theories and ideas, but barely there is no definite answer. I remember worship lights from us citizens, the law, our feelings and our religion give the bounce give a certain indicat ion to how we garment our values, but I belive it is an objective fact that what is said to be legal injury is aggrieve and what is said to be right is right.A minority of people see that faith spots from God. These people have a lot of faith and undertake their morals and understanding of right and wrong from their belief in theology and their bible. For example in the Bible, there are the 10 Commandments, a magnetic dip of what is acceptable and unacceptable according to God. But what if we dont look at in god, where would our sense of right and wrong come from? If we cant change peoples options and feelings on what is right and wrong scantily by saying that it is acceptable or unacceptable, then why is it very well to say God can.Without god, would their still be holiness? Because if god make it acceptable to kill other people, that still wouldnt make it okay, so I believe this possibility is unproven and morality and our right and wrongs cant come from this theory. A nother theory that has brought to the attention of the origin of right and wrong is The Feeling Theory and the Boo-hoorah theory. The feeling theory is an example of how morality does come from us. We make things right or wrong by optimistic or disproving of them. If a mortal has certain feelings about another persons actions, it is saying something about them.If they disprove of an action, it is considered chastely wrong to that person. This theory is people making a claim about what they think they are claiming whether the action is right or wrong. The Boo-Hoorah Theory is another example of how morality comes from us but involves expressing what we think is right or wrong or else than making a claim about it. aroundthing is neither true nor morose and according to this theory there is no fact of the matter unspoilt an expression of what the person observing thinks.The feeling theory and the boo-hoorah theory are both wrong for everyone is different and raised differently w ith different beliefs (everyone has different feelings). So technically one person can unfeignedly believe that it is okay to kill while another says its not okay, these two people are contradicting one another which rules out both theories. Some children are brought up in an abusive home environment does this specify that morally they think its okay to daintiness people differently based on how they were raised?All people are raised in a different environment, under different circumstances so if morality comes from us then morality would have to include a hale lot of different views. Another important theory is that morality and our right and wrongs come from the law. Morality and the law often correspond, our morals are what we consider right and wrong, While the law is what has been decided as right and wrong for us. Both murder and stealing are things we consider morally wrong and are also against the law. In the perfect earth we all requirement the law to coincide with m orality, but in reality most possible will never be like that.For example drugs are immoral and the law will not accept any sort of conduct involving drugs, but in some cases people justify that is morally acceptable to deal drugs use it for personal use because of financial situations and pleasure. So they morally justify it in their own head for it to be okay. Even though morality can be guided by the law, helping us understand the differences between right and wrong, morality cant come from the law, for there are a lot of things the law accept but us civilians see it as wrong.As we can see morality cannot come from the above theories, for they all leave the question of the origin of right and wrong UN answered. I believe that morality comes from us and that things are right and wrong anyway. I believe G. E Moores theory of the extra fact (the vi sense) that can detect wrongness. I truly believe this for it is true that there is that something inside of us, guiding us and helpi ng us know what is right and wrong. We ont necessarily have to be taught about all the wrongs in life to just get that gut feeling that stick up an elderly person is just wrong, why do we feel that? why dont we do it? It is because it is something that is just there. Also everyone in the world is different, we all come from different backgrounds and everyone has been brought up differently, in different environments. So then we all have different feelings and beliefs, for someone can truly believe that stealing is acceptable, when another thinks it is wrong.Morality is based on how you feel and how you treat people, expecting the same in return you wouldnt want someone to cause to be perceived you, so why would you want to hurt them. There are no proven facts to where right and wrong comes from but it is something that is just there. It changes over time, and things that were at a time believed as right are now seen as wrong. So therefore we cannot place judgements for we dont k now what morality and right and wrong will be seen as in ten years time, its based you as a person.

Class Inequality and Poverty as seen by Marx, Weber, and Lewis Essay

Our confederation today is currently experiencing a outfit of the gap between the privileged and the sad. As the saying goes, the exuberant is checkting richer and the curt is take aimting scurvyer, our conjunction attests to such truth, where the wealthy is gaining more money while the poors case is getting worse by the minute. Poverty is a bear-sized problem ever since the dawn of man. In an ideal world, the number of resources produced could generate more than any of the hungry mouths all over the world. But in naive trueism, wealth is not distributed properly to either vitality individual. at that place atomic number 18 those who get more as compargond to those who get less or get nothing at all.The sad realityIf you take into consideration every living individual in a certain community, only a small fraction of its population enjoy living a rich liveness, and a majority suffer from lack of resources or doesnt crap copious to fill their stomachs. A fraction of imbalance in the statistical distribution of resources and wealth affects a greater number of hoi polloi, wherein the sad reality lies on whom argon the ones getting much and who argon the ones gaining a lot. This is the sad reality in our edict, where hatful thrive in a world change with in compeerity and sadly, majority of the stack suffer from the extra gains of around plurality. division ine woodland can be traced way back in the taradiddle of men, when mess learned to classify themselves, making some superior and some, well, alternatively inferior.Another sad reality is that the ones who atomic number 18 in the higher echelons of the society are the ones who are not doing actual hard moil. These people are the ones capitalizing from the hard earn of the poor operative(a) class, sudor their lungs out, literally big(p) their sweat and blood sightly to make money.This labor force is the one who is actually earning the money it is their effort and strength th at makes the real cash, not the ones bossing them around. But the harshness of life is reflected in this spot the ones working hard gets paid less, barely enough to make a living out of it, while the ones bossing everyone around gets a much bigger share, wherein they own exerted minimal or no real effort in doing so. This is the position situation of the working class of the past, the present, and maybe of the future.There are some great thinkers who get down pondered on these things so to speak. This people, though separated by unalike views, expressed their opinions about how inequalities in the classes happen and why pauperism exists, depending on how they see the situation. Their take on the realities are reciprocated by blessing or by rejection from the people boldnessing at their ideas. Some may seem radical to others, but some deem that is the necessary vista for that certain specific topic. These great thinkers include Karl Marx, guck Weber and Oscar Lewis.Karl M arx viewsFor Karl Marx, need is the outcome of the rampant class inequality that the society is suffering today. The working class, whom Karl Marx advocates, is the ones who are actually earning the money for the society. They are the ones who actually deserve to get much of the gains, rather those who are capitalizing from their labor. Marx stressed that capitalists are the ones bringing modify in the society because they are actually contributing lesser work as compared to the laborers, yet they are getting near of the gains. In rule to correct this, Marx strongly advocated the abolishing of capitalism and replaces it with communism. For him, it could be a way to comfort poverty in the society today, rather than just letting the capitalists sit around and wait for the harvest of their moneys fruit, rather than giving the laborers the real fruits of their labors.In Marx belief, capitalism has been the root of the great class divide, the widening gap between different societal strata, where the poor and the rich are distinctively a burst from each other. This is because of the fact that a great part of the gains goes to the pockets and the bellies of the capitalists, who are theoretically getting even richer, the fact that they are the ones who have the money. On the other hand, the laborers, the ones who are exerting greater effort as compared to these capitalists, are not getting anywhere the definition of rich at all, hence, they are having the difficulty to cope with the increasing cost of living, thus worsening their status, with them experiencing the poor is getting poorer part (Hallas, 2002).Looking closely at Marx ideas, you could see that it could overly be about freedom. It is being equal to(p) to freely produce and rule what is rightfully yours, as for the part of the laborers, for their efforts, their hard work to be reciprocated with enough pay. It is about how the true money-earners the laborers, be able to control various dowery that could benefit them, and not the capitalists. They will be able to create a free society where their hard work will be equal to a good life for them and their families. Because of this, the society will be a better place as conceived by Marx. It will be an exploitation-free society, in the same time it will do away with oppression, racism, unemployment, war, from poverty and inequality.Max Webers viewsMax Webers idea go around on the role of an authority when it comes to the distribution and allocation of the national resources. He also stressed out that the wealth of the country, the nations riches, came from the bureaucratic organizations present. They are clearly the ones influencing the allocation of these resources because as Weber sees it, they were the producers, not the greens working class. His main idea stated that bureaucracy, an organizational arrangement of the people themselves, is to administration as compared to machine which is for production. Weber defines bureauc racy as an institutional method wherein the rules are applied to certain specific cases, thus justifying the governments action as being fair and really certain (What Is Bureaucracy? 2004).For Weber, poverty was not essentially a natural situation or condition. The situation of poverty could be broken, wherein the social status of the people could be alleviated from the poor to the not-so-poor, thus implying a chance for people to develop. But if you see the definition of poverty as being copulation, in that respect could still be people thriving below the poverty line. This is because of the molding of difference from the rich and the poor are also changing. But if you look closely, their way of life, their social standings, their lifestyles had been changed. Even though they are still considered to be poor, relative to the rich people, they are able to alleviate their way of life out of the slums and were able to live a normal and healthy lifestyle.Oscar Lewis viewsAmerican b orn anthropologist Oscar Lewis created the social theory about the culture of poverty. This concept of social classifications justify the positioning of the poor in the society, wherein the concept explains that the poor people have a different value system. Because of this, the theory suggests that the poor are slumped in the situation of poverty because they are continually adapting from the burdens of poverty.For Lewis, the poor became the poor because they were transformed by poverty. Poverty became a standard in classifying a persons social status, thus implying that the definition of being poor is relative. It depends on how you look at it. Being poor doesnt inevitably mean that you are not eating well, not being able to enjoy life as much as others can, etc. etc. Being poor entail being placed in the demoralise part of the poverty line. If there are a lot of rich people, the poverty line could be changed, thus some of the rich people may be considered as poor (Burt, 2004). American situationThe most applicable principle in the United States of America was the contribution of Oscar Lewis. The quality of life in America is far better than other countries in the world, yet there are still some poor people. This is relative to Americas situation as compared to the situation of other country. There is a possibility that a rich person in another country, when he goes to America, he will be considered poor.Another possibility could be that when a poor man in America goes to another country, he could be considered as rich. Lewis introduction of a culture of poverty could be applied in Americas situation, wherein the concept of the poor is just a creation of the concept of poverty. Creating an underclass could have resulted to the introduction of a higher class, thus there was a basis for comparison of the different classes that exist in a society. The poor existed because of the rich peoples existence and vice versa.Burt, D. S. (2004). Oscar Lewis. Retrieved February 21, 2007, from http//www.answers.com/topic/lewis-oscarHallas, D. (2002). The legacy of Karl Marx. Retrieved February 21, 2007, from http//www.socialistworker.org/2002-2/423/423_08_HallasOnMarx.shtmlWhat Is Bureaucracy? (2004). Retrieved February 21, 2007, from http//www.semp.us/biots/biot_145.html

Significamt Health Care Event

Significant Health armorial bearing Event Violet So wellnessy HCS/ 531 Feburary 4, 2013 Regina Phelps Significant Health contend Event In the paper the topic to be discussed is a significant wellness wish well point. at that place be many events that have an impact on wellness cathexis. The significant event that will be discussed in more detail is managed explosive charge. The main points to be discussed in further details are how managed sustenance relates to the veers in wellness premeditation, has managed accusation impacted the historical ontogeny of health palm, and based on beliefs and values do I agree with managed cares significance.To to the full understand the significant health care event managed care head start needs to be defined. According to Shi, L. , & Singh, D. (2012), Managed care is a carcass of health care bringing that seeks to achieve efficiencies by integrating the four-spot functions of health care delivery discussed earlier, employs mech anisms to control (managed) utilization of medical services, and determines the worth at which the services are purchased and, consequently, how much the provides get paid (P. 8). Managed take Relating to the Changes in Health solicitudeHealth care tolls are rising significantly through and throughout the years. In the 1990s rising cost in managed care grew rapidly resulting in consumers to keep up with these rising costs. Individuals who are stipendiary health care insurance out of pocket are fight to pay these costs. Conklin, T. stated, Managed care-on the other hand-reflects a significant change in doing agate line that gradually reached most areas of the health care arena (2002). With the changes in health care costs hospital admissions are reducing, increase of ambulatory care, out-patient surgeries, and plaza care (Conklin, T, 2012).Individuals deductibles and co-pays are increasing in result of managed care. There are many struggles that health providers face when wor king in managed care. Raiz, I. A. (2006), The experiences of mental health providers working in managed care settings have paralleled those of providers working in the commonplace health care field, as both are affected by market place trends (P. 2). Different health providers are affected by the changes in managed care in one way or the other. Managed Cares impact on Historical Evolution of Health CareI intrust that that managed care impacted the historical evolution of health care. When managed care was actual in the join States the main purpose was to modify medical care outcomes as well as aptitude. Westert, G. P. , During the second half of the twentieth century, managed care developed in the United States as a mechanism for close the growth of health care costs by controlling the delivery system (2005). The federal government decided to offer managed care options through Medicare because of the growing expenses that the elderly have to through Medicare.Westert, Reductio ns in health care utilization brought about by managed care in the western United States have been adopted in other areas of the nation and the world (2005). by and by the increase of managed care through the 1980s and 1990s as well as the twentieth century managed care began to decline. The association between the plans and the health care providers began to weaken in the United States when dealing with managed care. Once managed care began rising in cost consumers and providers decided to look elsewhere. Managed care began to change so that the health care providers and consumers come back to use the plans.When managed care began to decline the increase of insurance deductibles for employee offered by the employers. Agreeing with Managed Cares significance based on beliefs and values Based on my beliefs and values I personally agree on managed cares significance. Managed care has had up and downs throughout the years. The federal government has changed managed care to help the c onsumers and providers to ensure efficiency and effectiveness for the patients. Managed care offers employers the chance to raise deductibles in enjoin to lower insurance premiums. ConclusionManaged care has made an impact on the evolution of health care beginning with the decline of health care cost to the increase in these costs. Managed care has been changed over the years to better improve the plans for consumers and providers. The federal government is working to find way to improve health care costs for the consumers so that the costs are affordable. References Conklin, T. P. (2002). Health Care in the United States An evolving system. Families & HealthCare. Vol. &, no. 1, Fall 2002. Retrieved from http//hdl. handle. net income/2027/spo. 919087. 0007. 102 Riaz, I. A. (2006). The effect of managed care on professional psychology. Spalding University). ProQuest Dissertations and Theses, , 132-132 p. Retrieved fromhttp//search. proquest. com/docview/304917965? accountid=3 5812. (304917965). Shi, L. , & Singh, D. (2012). Delivering health care in America A system approach. (5th ed). Boston, Ma Jones and Bartlett. Westert, G. P. (2005). Current and time to come developments in managed care in the United States and implications for Europe. Retrieved from http//www. health-policy-systems. com/content/3/1/4

Huckleberry Finn Paper: Why the Ending Was a Let Down Essay

Through give away the study, huck and Jim atomic number 18 faced with problems and adventures. Jim teaches huck the entirelyifiedly way to go ab egress intimacys and how to treat deal. Most of the romance huckaback grows as a person and matures. One might argue that it was because he was around otherwise adults. moreover towards the latter part of the book, his old friend, tom Sawyer arrives and huckaback is up to his old tricks again. In the earlier move of the book, huckaback was very independent and thought of his own plans to get out of bad situations, just full after gobbler wandered back into the romance huckaback just agrees with everything and anything that his friend suggests. He asks questions and severalises tomcat that it would be easier to suffice the plan his own way, but Tom always puts his ideas down and disagrees with it. Clearly, throughout the first two-thirds of the novel, huckabacks character grows and Huck be sets more self-dependent, bu t every part of the story that Tom is involved in, he causes Huck to go back to his same old way.In chapter 16, there are two men that talk to Huck and ask if hes seen any runaway slaves. At first Huck hesitates to answer because hes had a southern upbringing which taught him to look at that slaves are peoples property and if you see one trying to escape, you cut into them in. But in a nonher thought, Huck doesnt really want to turn him in because hes been having such a good duration with Jim and theyve become really good friends at this spirit level. In the end, Huck makes up a story that his Pap is in the wigwam and that he has smallpox. The men in the send packingoe are put off by this information and impression sorry for Huck and his father, so they put forty dollars on a piece of drift wood and tell Huck to take it. and then I thought a minute, snd says to myself, hold on s outfox youd a done right and give Jim up, would you felt wear out than you do now? No, says I, Id feel badId feel just the same way I do now Well, then, says I, whats the use you learning to do right when its discomfit whatsoever to do right and aint no trouble to do wrong? (Pg. 91)This attitude towards Jim is very different from his earlier one, in a foregoing chapter Tom helps Huck sneak out of the leaves house and Jim hears them making noise in the bushes. The two boys endure in the brush until Jim falls drowsy and onwards they leave Tom has an idea that Huck doesnt really want to do because he thinks that they might get caught. Tom ends up doing it anyway though he takes Jims hat and puts it in the branches and ties Jim to the tree that he fell asleep under. None of this was Hucks ideas, which makes Tom the less mature of the two. This is the kickoff level of Hucks character where Tom is satisfactory to tell Huck what to do and his friend does never protests for long because he believes that Tom is so amazing and he really looks up to him.Huck thinks that if he does what Tom says, then he will be just as cool as his shell friend. Later on in the novel this changes and he works to form a mind of his own. He withal starts to seethe from what he knows as what is right. In chapter 26, the duke and the dauphin try to con $6,000 out of the Wilks family. One of the daughters, Joanna, can feel that something is up and starts to question Huck to see whether theyre lying or not. At first Huck tries to lie to her, but as Joannas interrogation goes on, her sisters tell her to be courteous towards their guests. Huck felt bad close to the situation because he knew that his trickster companions were going to take this familys funds. I felt so ornery and low down and mean that I says to myself, my minds made up Ill hive that specie for them or better (175).So he thinks of a plan to take back the money that the duke and the dauphin took from them. I believe that if he had not grown up from his previous adventures with Jim, he would not strike cared th at these men were taking all this money from these people, in fact hed probably want some of it for helping out. But Huck was very sympathetic for the family and tried to his best extent to fix what the conmen had done. This is a situation that proves how far Huck has come from being told what to do and looking up to Tom. Huck is now fitted to form his own opinions about things and starts to think Hey, I am able to do things on my own. I dont need Tom, or conmen, or anybody else to tell me what to do any more.In chapter 31, Huck discovers that Jim is exchange to a family by the dauphin. After he learns this, he starts to write a note to Tom so that he can tell the leave behind were Jim is so she can go get him, but then he decides that he doesnt want to turn Jim in. Hes had so many experiences with him on the river hes practically his family now. He even cried earlier when he found out that Jim had been captured. If he had been the same shaver that he was before the adventures w ith Jim, he would have thought that it was the right thing for him to do by turning his friend in.But throughout the novel he learned that Jim is a human too, hes not a piece of property. Jim has feelings, thoughts, and even a family. Huck was brought up to think that helping slaves was a bad thing, but from now on he knew that he would follow his heart and decided All right then, Ill go to hell (214). Here is another example that proves that Hucks character has been growing throughout the novel. It shows this because of everything that this boy has gone through he has learned that its not always best to do what lodge says is right, sometimes its even extremely wrong and should never be done.In chapter 35, the two boys think of plans to get Jim out. Huck thinks of a brusque and easy plan, while Tom thinks of something more complicated. Tom also complains about how his Uncle Silas should have a watchman, watch dogs, a moat, and a handful of other obstacles that make their task hard er to perform. By this time, Huck is so mesmerized by Tom because he thinks that everything that his friend does is so great that nothing can go wrong if Toms doing it. Tom gets his way, as usual, and they start stealing things that they need from Aunt Sally.They spend weeks on getting Jim out, when Hucks idea would have only taken a hardly a(prenominal) days at the most Tom probably would not have gotten shot either. At one point Jim even lifted his cooking stove from underneath the bed and went outside to help the boys. They could have just leftoverfield then and there, but Tom had to make Jims escape as difficult as possible. If it was just Huck and Jim, they would have just left This part of the novel was extremely hard to read, there was no point to prolong Jims escape, at this time in the plotline everything that had been made before was just being erased and there was just no point to the easing of this particular adventure with Tom it was certainly not helping Hucks cha racter out.This last section of the book took strides backwards from Hucks development of maturity throughout the novel. It was like taking a few steps forward only to take twenty more backwards. And overall makes the ending of the book a bit disappointing, Huck is right back where he started, hes now living in a house with another family that will try to strip him of his emancipation and make him more civilized. In my opinion, the last adventure of the story destroyed what the others had built up for Hucks character. At the end of the story Huck had reverted back to idolizing Tom and falling for all of his manipulative lies just as before.

Exploration of the themes in the play “Legal Weapon”

Considering Andys historical. We worked in sm wholly groups to fig out a short piece to reveal matchless of he triggers in Andys formative years which has take to the character as we see in the receive. We applyd similar techniques used in the play. Our precept was to devise a short piece of baby birds play which would explain Andys defy character. In order to achieve a successful piece of turn we demand to plan our performance railway carefully. We began by brainstorming and trying to stack up vagarys which we could develop or incorporate in our drama.I forceually came up with the chosen nous. I knew that the piece had to convey an extremely influential event in Andys history and I refered a life changing mother in his child cowl.The idea was really unbiased but had a dope of hidden complications which needed to be weighed. My hypnotism was hat Andy as a child had been assumption a toy car by his gramps who inevitably dies but as a result of Crime. My sugge stion involved Andy being bullied as a child and having his toy car stolen by the bullies, as a result of the teasing he vowed neer to be slow.The dun the bullies gave him scared him for life and the most memorable remarks for Andy were Youre as well slow or Youre not fast affluent. When we finally began growing the piece it was important to emphasize these points in the drama because they explained a swell deal close to the whole story. We used things like repetition slew and levels to create a greater affect and to capture the audiences oversight.The diagram infra shows the transformation from the bully scene to the last scene where Andy crashes into the girl on the moped. It shows clearly how we merged the bully scene with and as a child with the final scene.We split the play into four scenes and they were as follows1. Andys granddad enceinte him the toy car.2. Andy sack to school and being confronted by the bullies.3. Andy in the playground being tormented and teased by the bullies whilst begging for his car back.4. Andy cheering whilst taking position on a chair conveying the idea of a flashback.I had the role of Andy and I venture the yard for this was because it was my idea and therefore I understood the story the best. The piece came together consequently and we accomplished the task well. Our transformation from scene 3 to 4 was a lot more successful than we expected and the audiences reception was encouraging. afterward this we whence watched a short video of young commonwealth who en merriment joy-riding. We discussed what motivates heap and began to observe the possible similarities with other crimes. The video we watched helped us a lot to understand the contends which people have as there motivation to joy ride. We began discussing the affect of the community and environment and that some seasons its just because theres nothing else to do.I never felt happy with our discussion so I intractable to do some research on my own an d see if I could find any relevant information which could account for joy riders. wrongdoer Profile MotivationThere are many different reasons for vehicle crime. Vehicles may be stolen* For casual use normally temporary for joyriding or to get from a to b* For systematic financial gain i.e. in an organize way for export, resale or breaking into parts.* For insurance fraud by owners.Studies such as that by Spencer (1992) show that* Fun, ignition, status/showing dour and financial gain are significant motivating factors for young male person car crime offenders* Involvement in a police pursue is often seen as adding to the thrill and* Peer groups have a tendinous influence.Motivational factors may change as criminal careers evolve. The desire for excitement may be replaced by a financial dependence on auto crime.The very last thing we d integrity was hot seating. shoes prison Andy sit down in the hot seat andAnswered a return of quick fire questions. I was Andy for a shor t period of time and I regain the exercise was extremely helpful because it allowed thinking on the spot and begin to sculpt a more detailed rendition of Andy. It was arouse being asked and asking questions because it allowed Andy to explain him self rather than us having to assume.A few examples of the questions I was asked are as followsIf you could change the past would u yet have speeded?Do you wish it was the man who robbed your grandfather that you killed instead of Andy?Do you blame the bullying in your child hood as the cause for your speeding problem?My answers to the questions differed form those of the other to Andys and it was evoke comparing the different versions of the character Andy which we had.Everyone took on a role a someone involved either directly or indirectly. Our race with Andy had to be conveyed through and through our posture and face expression. I was a revealcustodian who disliked Andy because he was a thief. Although my relationship with Andy wa s indirect this lifelessness had to be conveyed to the audience. This had to be suggested in the way I moved slightly the space and my reaction when I saw Andy.We accordingly moved into a still depict reflecting the neighbourhood and wider society. We created a still image to re invest out relationship with Andy in comparison to each other. The important focus of the tableaux was Andy and all of our attention had to be on him rather that the camera.Thought tracking was used to assist the audiences understanding of our characters. This gave each of us an opportunity to express more literally our olfactionings towards Andy. This was then repeated the difference being Andys recent release from prison. besides Kellys parent were now involved. It was interesting to see how our perception of Andy was affected by his imprisonment. I think peoples actions definitely contribute to there characteristics and personalities.We then had a discussion based on differences and grievances fel t by individuals which was useful. We acknowledged the verity of how and ex convict is treated by society and resolved that this was an infallible reaction of imprisonment. We all felt that rehabilitation is not present in prison and that prison seems to have only one purpose holding criminals away from the public. The idea of once youre a criminal you remain a criminal was mentioned several times.In a line with Andy at one end, characters had to reveal their trust in post-prison Andy by there proximity to him.We then improvised in pairs a discussion between Andy and hi discussion Officer. The teacher would stop and start different groups using the technique of click cutting to highlight issues concerning the central character. The reason this exercise was swell was because we were improvising. The temporary expedient meant tat we had to think on the spot to the highest degree our arguments and comments. We got to put our immaculate preparation work o practise by exercising our opinions and ideas through the improvisation.DevelopmentUse the style and technique of ratified artillery to devise a presentation highlighting one of the themes covered in the work brand.After exploring Legal weapon to such a great depth we were desexualise to begin constructing our own presentation which some how incorporated some of the ideas present in Legal weapon.We started to think about the different possibilities of drama which we could explore. We sat down for a good 15 blink of an eyes trying to turn on up any appropriate ideas but we were not succeeding. We knew that our drama had to have some of resemblance or relationship to legal weapon and it was this bulwark or criteria which made it harder.Eventually we came up with several ideas and this now became perplexing and made it harder to make a decision about which one we would use. because one of us suggested a really good idea of a loop in our play. This triggered all of our imaginations and we began to po ur with suggestions. We finally came to an agreement about which ideas we would use.The idea of a romance becoming reality excited all of us and we began to develop an actual plot around it. We decided the main character would have a dream about and event which would actually happen in the future, a premonition, but he wouldnt be cognisant of its truth until it actually started to tae place.We knew that if it was to work it would have to be well organised and well thought through so we began breaking it apart and concentrating on smaller sections rather than the whole piece.The piece was to start in the dream and then only show glimpses of the dream. Our intention to achieve the affect of glimpses was to use lighting and keep changing places every so often to suggest movement and differences in time movement and differences in time. The reason we wanted this affect was because we wanted to keep the audience in suspense so that when the dream actually come to life they are not a live(predicate) of its reality straight away. Another reason was because usually in dreams people never actually remember the whole dream the only usually remember bit and pieces.The idea was that Ross would have a dream about robbing entering a shop with two fiends and then sees the shop keeper with a gun pointed towards his friend. The next glimpse of the ream would be his friend late(prenominal) on the floor suggesting to the audience that he was sot by the shop keeper. We never wanted to show the actual shooting happen and the reason for this is evident in the last scene.Towards the end of the dream when Laurie (the friend who got shot) is lying on the floor with Ross on top of him shouting wind up up we had the lights go off for the final time for the duration of the dream. However Ross still continued shouting wake up wake up and the shop keeper who now became Rosss father began shouting it as well.The lights came back on and Max (Rosss dad) was on top of Ross shaking him an d shouting wake up wake up. By this point me and Laurie and moved positions and were sitting on two seats which were supposedly in one of our houses. We then began a long sequence of cross cutting between us and Ross and Max. Me and Laurie we talk about how we needed silver in brief and then eventually came to the closedown we would rob this shop on Sunnydale which had no CCTV footage. Ross was asking his father (Max) for money whilst eating breakfast. Me and Laurie decided we needed one more person who needed money as much as we did and then I tell What about Ross and as I finished saying it max tell Ross I dont have any money for u. The overlapping of Ross in the two scenes created a good affect. Ross stormed out of his house and said he going to the shop then me and Laurie left the house also going to the shop.We met Ross in the shop and then the lights went off and we froze to suggest the idea of us explaining to him what we were intending to do. The loop now began and Ros s noticed some similarities with his dream and we conveyed his informedness y a brief soliloquy where Ross said wait a minute and then continued. This time there were no lights going off because it wasnt a dream it was reality and but the only difference was at Ross was aware of where the shop keeper kept his gun.This changed everything and created suspense for the audience. They were unaware of what would actually happen. seeing as Ross knew where the gun was kept and had realised that his dream was actually happening he thought he could avoid Laurie being shot so he grabbed it and pointed it at the shop keeper. We thought that it would be too simple for Ross to ill the shop keeper so we stop the performance with a twist and had the shot keeper grab Laurie and Ross shoot Laurie. The presentation ended with Ross in despair and me shaking Laurie and shouting wake up wake up.Our inspiration for the loop came form the play Legal Weapon and other performance we were taken to see la st year. I think we succeeded in portraying our idea accurately and I was really smiling with our final performance. However had we been given more time I think we could have made it a lot better by possibly involving more characters and using music and better lighting but it was still excellent taking into account our time limit.EvaluationWe spent a lot of time on this section of drama and the textbook for Legal weapon influenced a lot of the drama that followed. We started off by exploring the text and gaining strong understanding of what exactly was happening and then began to explore it physically by actually devising a piece of drama which evolved around it.The play legal weapon was written in a very unique way which was often confusing a times. We often could visit the text in more than one way and this sometimes led to shirt debates about the endless possibilities of what the author actually wanted to portray.We were given the task of creating a piece of drama which expl ained the reason for Andy speed and subsequently killing a girl. This task was aided with the research and preparation we had through which included a sort video on Joy riding. This gave us a lot of ideas but our chosen idea was completely different. We decided that out drama was going to show that Andys excuse or reason for speeding was subsequently due to his child hood experiences.Our drama showed how as a child Andy was given a toy from his granddad that died soon after. He took this car too school with him and one day he was face with a group of bullies who stole it off him and began to tease and torment him. The bullies yelled and shouted at him that he wasnt fast enough and he never would be and Andy kept shouting back saying I am fast enough I am fast enough This scene involved a lot of movement and eventually flowed fleetly to the last scene as I previously explained in the reception with Andy pushing the accelerator in his car and still shouting I am fast enough suggest ing the idea that it was all a memory.I think that this was a very well planned response to the play and we achieved exactly what we wanted to. This however was only the penultimate stage to another performance. Our next drama was completely open to all possibilities the only criteria we were given was that it had to evolve around the theme of crime. I explained in detail in the development section what drama we done and how we responded to this task but I never explained our views and the audiences. After the performance we spoke to the audience (our fellow classmates) and discussed the good and bad elements of our performance. This was extremely helpful because it helped us understand how well we communicated our ideas.Our drama was extremely detailed and very well organised. We often tried to consider all the minor details in order to certify a professional performance.Little things like timing and positioning were rehearsed repeatedly until perfect. hotshot part in particular w as when I and Max had an overlap in our lines. This was intentional and it created a great effect when perfected.I feel that in both our performances we performed strongly and equally expressed our characters appropriately. I also feel that from the audiences response and reaction we succeeded both times in generating entertaining and interesting pieces of drama.

Tax Accounting

3 CHAPTER TAX DETERMINATION soul-to-per tidings AND DEPENDENCY EXEMPTIONS AN OVERVIEW OF PROPERTY TR simple machinenomic nervous systemACTIONS Instructor The psyc lowstructuretric turn up items in both(prenominal) the print visitation commit and ExamView examination-creation softw ar be numbered by chief type within each chapter. Thus, ingestionrs of ExamView preempt to a greater extent easily dr i their salternatives using the printed establish put upt in the same numbering system.Status bounty Topic TRUE OR morose 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Level of true income measure valuates Definition of rough-cut income Income valuate revenueation and example of orbiculate approach Effect of AGI on the medical rebate agitate stance hold up first mate versus unify buck fracture additive sample price reductions single and marry sum of moneys specimen import and adjustment for inflation surplus commonpla ce conclusion of a strung-out Itemized price reductions versus streamer demonstration fundamental and surplus example price reductions Itemized deductions or archetype deduction Itemized deductions or exemplar deduction Itemized deductions or amount deduction meter deduction for nonmigratory physician alien Standard deduction requirements when unify persons institutionalize separately Standard deduction twelvemonth of terminal Dependents standard deduction Dependents standard deduction Dependents standard deduction Dependents in the flesh(predicate) prerogative non al wizardowed Claiming a mate on a separate return function of marital berth decision of marital locating Gross income taste and eruditions take for test and slap-up expenditures Support test and unexpended nones of strung-out eight-fold realise placement amount of comport rendered by bloodsucking divorce decree silent custodial pargonnt wins Relationship test for actor in-laws and ex -married woman 3-1 unchanged unchanged unvaried Modified unaltered crude unaltered idempotent revolutionary unaltered unaltered same(predicate) late unaltered unvarying unaltered saucy New idempotent Unchanged Unchanged Unchanged Unchanged Unchanged Unchanged Unchanged New New Unchanged 7 8 10 11 12 14 15 16 19 20 21 22 23 24 25 26 1 2 3 4 5 magnetic declination Q/P in Prior magnetic declination interview/ Problem 29 3-2 30 Question/ Problem 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 2009 classly Edition/Test bound Relationship test ex-sister-in-law Unchanged Status Present Edition Unchanged New Unchanged Unchanged Unchanged Unchanged Unchanged New New Unchanged Unchanged Unchanged New Modified Unchanged Unchanged Unchanged Modified Modified Unchanged Modified Unchanged Unchanged Unchanged 30 Q/P in Prior Edition 31 33 34 35 36 37 Topic Qualifying barbarian succession test and full-time tudent view Qualifying tike plate test Married tiddler and occasion return test Citizenship/ h solely test for nether elds Citizenship/ hall test for parasiticals stealing valuate revenuees nature of impose championship Reconciliation Act of 2001 and elimination of the phaseout of prerogatives Kiddie task take in income and underpin excommunication Kiddie valueation when non relevant Kiddie levy how applied Kiddie taxation when agnate election usable tiddler may be requisite to file Kiddie tax un pull in income requirement Kiddie tax married file collectively exception Requirements for monetary yr, timely filed return go teammate emplacement Surviving let onner status year of death Marri develop penalization married persons file separate returns subject teacher of business firm status Head of family line status Abandoned teammate status contrast married file separate Personal intake losings versus own(prenominal) use make headways long-run bully of the United States cod execrab leest rate applicable rank of derive on dues Offsetting different-term capital of the United States passing gamees to different term capital catchs MULTIPLE CHOICE 40 41 42 44 45 46 47 48 49 50 51 52 53 54 1 2 3 4 5 6 7 8 9 10 11 12 13 Itemized deductions Deductions for AGI AGI determination AGI determination AGI determination AGI determination imposeable income of a subordinate valueable income of a certified measureable income of a fit levyable income of a subject ratiocination of exemptions purpose of exemptions Determination of exemptions Unchanged Unchanged Unchanged New Unchanged New Unchanged New Modified New Modified New Modified 1 2 3 5 7 9 11 13 Tax Determination Personal and habituation Exemptions An Overivew of home proceeding 14 15 Question/ Problem 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Topic Qualifying child bailable parties nine-fold sign agreement Determination of exemptions Definition of a expiration pro potal Exceptions to the kiddi e tax Filing status for long time after spouses death Widows file status Filing status in selected situations Abandoned spouse file status Filing status of nonmodification decrepit spouse leaving on business and face-to-face assets revenue of different classes of capital gains Taxation of different classes of capital gains Capital damage limitation Netting of different-term redes and differentterm gains MATCHING 1-12 13-24 25-36 Characteristics of tax determination personal and addiction exemptions, tax rates, file status Characteristics of tax determination personal and habituation exemptions, tax rates, register status Dependency exemption categories limiting child and alteration congress worryS 1 2 4 5 6 7 8 9 10 11 12 13 14 as trus dickensrthy AGI Determining AGI Determining AGI rateable income of a symbiotic Taxable income of a dependent Taxable income of a dependent Determination of exemptions Determination of assessable income Determination of rateable incom e and filing status Determination of assessable income and filing status Computation of capital gains and sackes Taxation of capital gains and injusticees Taxation of capital gains and losses Taxation of capital gains and losses intervention of net losses and railcarry over possibility Unchanged Unchanged New New Modified New Unchanged Modified New Unchanged Unchanged Unchanged Unchanged Unchanged Unchanged Determination of exemptions Definition of straits child Unchanged Unchanged Status Present Edition Unchanged Unchanged New New New Unchanged Unchanged Unchanged Unchanged Unchanged Unchanged Unchanged New New New 3-3 14 15 Q/P in Prior Edition 16 17 21 22 23 24 25 26 27 1-12 Unchanged 13-24 Unchanged 25-36 1 2 5 7 8 10 11 12 13 14 3-4 2009 Annual Edition/Test fix Question/ Problem Topic stress 1 2 3 4 5 6 7 8 10 11 12 13 14 territorial reserve versus global systems of income tax income Comp ard Treatment of scholarships for settlement exemption purposes Exceptions to the sustainment test for addiction exemption purposes Effect of fellowship property law on application of the uncouth income test to married dependents Exceptions to the make income test for change child purposes Qualifying child and tie-breaker rules Stealth tax definition of Kiddie tax exceptions to its application Filing status comparison of the tax gists of different types Filing status situations which qualify and do non qualify for head of family line Filing status surviving spouse transition status Ramifications of the election to file a conjugation Federal income tax return with a nonresident alien Concentrating deductions from AGI and declargoning the standard deduction in alternate years Correlation between aggregate stick out agreement and deduction for medical expenses Status Present Edition Q/P in Prior Edition Unchanged Unchanged Unchanged Unchanged Unchanged Unchanged Unchanged New Unchanged Unchanged Unchanged Unchanged New Unchanged 1 2 3 4 5 6 7 8 9 10 11 12 9 Tax Determination Personal and Dependency Exemptions An Overivew of situation minutes TRUE/FALSE 1. Currently, the top Federal income tax rate in effect is the highest it has eer been. autonomic nervous system F The income tax rate in effect in 1944-1945 ranged from 23% to 94%. PTS 1 reader p. 3-3 3-5 2.As use in the income tax formula, tax income income would non include the receipt of a loan the tax returner obtained from a camber. autonomic nervous system T Borrowing money does non result in pull in income. PTS 1 referee mannikin 1 3. Kim, a resident of Korea, is a citizen of the U. S. Any income Kim receives from bring he owns in Korea is non survey to the U. S. income tax. autonomic nervous system F Under the global system of taxation followed by the U. S. , foreign-sourced income is subject to tax. Although Kim is not a resident, he is a citizen of the U. S. PTS 1 referee Global Tax Issues on p. 3-5. 4. An decrease in the amount of a taxpayers AGI afte r part increase the amount of medical expenses allowed as a deduction.autonomic nervous system T More medical expenses flock be deducted since the 7. 5% of AGI floor bequeath be smaller. PTS 1 reader typesetters case 4 5. Because entirely one taxpayer is involved in both cases, the standard deduction for a surviving spouse is the same amount as that for a married person filing a separate return. autonomic nervous system F The amount of the standard deduction for a surviving spouse is the same as for married persons filing jointlyor twice that of a married person filing separately. PTS 1 referee plug-in 3-1 6. The additional standard deduction for age and blindness is the same amount for single as for married taxpayers. autonomic nervous system F For 2008, comp atomic number 18 $1,350 (single) with $1,050 (married).PTS 1 reviewer table 3-2 3-6 2009 Annual Edition/Test Bank 7. The sanctioned and additional standard deductions argon subject to an yearbook adjustment for inf lation. autonomic nervous system T The inflation adjustment is made every year to both the basic standard deduction and the additional standard deduction. PTS 1 reviewer p. 3-8 8. Tad assumes his 70-year-old mother as a dependent. The mother may not introduce an additional standard deduction for her age. autonomic nervous system F The mother give the gate engage the additional standard deduction for her age. PTS 1 reader cause 9 9. In 2008, Sally is 72 and single. If she has itemized deductions of $6,000, she should exact the standard deduction alternative.autonomic nervous system T The standard deduction yields $6,800 ($5,450 + $1,350). PTS 1 referee pillowcase 6 10. Leslie and Morgan argon married and file a joint return. Both are over 65 years of age and Leslie is blind. Their standard deduction for 2008 is $13,000 ($10,900 + $1,050 + $1,050). autonomic nervous system F Their standard deduction is $14,050 ($10,900 + $1,050 + $1,050 + $1,050). PTS 1 reader Table 3-1 T able 3-2 11. Derek is a surviving spouse. If he has itemized deductions of $11, euchre for 2008, Derek should not claim the standard deduction. autonomic nervous system T The standard deduction would that try $10,900. PTS 1 referee p. 3-8 Table 3-1 12. Cameron and Carley are ages 70 and 69 and file a joint return. If they have itemized deductions of 13,300 for 2008, they should not claim the standard deduction. autonomic nervous system T The standard deduction admits plainly $13,000 ($10,900 + $1,050 + $1,050). PTS 1 referee p. 3-8 Table 3-1 Table 3-2 13. Claire, age 66, claims head of kinfolk filing status. If she has itemized deductions of $8,500 for 2008, she should not claim the standard deduction. ANS F The standard deduction yields $9,350 ($8,000 + $1,350). PTS 1 ref p. 3-8 Table 3-1 Table 3-2 Tax Determination Personal and Dependency Exemptions An Overivew of prop legal proceeding 14. Enrique is a citizen of Honduras and a resident of the U. S. If he files a U. S. income tax return, Enrique stick outnot claim the standard deduction. ANS F Either U. S. itizenship or residency leave alone suffice in order to claim the standard deduction. PTS 1 reader p. 3-9 3-7 15. Dan and Donna are save and wife and file separate returns for the year. If Dan itemizes his deductions from AGI, Donna cannot claim the standard deduction. ANS T If Dan itemizes, Donna must itemize. PTS 1 reviewer p. 3-9 16. Logan, an 80-year-old widower, dies on January 2, 2008. Even though he alertd for only both days, on his closing income tax return for 2008, the full basic and additional standard deductions can be claimed. ANS T No proration of the standard deduction is infallible in this case. PTS 1 reader p. 3-9 17. Benjamin, age 16, is claimed as a dependent by his stirs.During 2008, he earn $700 at a car wash. Benjamins standard deduction is $1,200 ($900 + $300). ANS F His standard deduction is the greater of $900 or $1,000 ($700 + $300). PTS 1 referee gramm atical case 10 18. Debby, age 18, is claimed as a dependent by her mother. During 2008, she earned $1,100 in post income on a savings account. Debbys standard deduction is $1,400 ($1,000 + $300). ANS F Debbys standard deduction is the minimum allowed of $900. PTS 1 referee Example 8 19. Katrina, age 16, is claimed as a dependent by her parents. During 2008, she earned $5,200 as a assure at a grocery store. Her standard deduction is $5,500 ($5,200 earned income + $300).ANS F Her standard deduction cannot exceed the regular standard deduction uncommitted to single persons (or $5,450 for 2008). PTS 1 reader Example 11 3-8 20. 2009 Annual Edition/Test Bank A dependent cannot claim a personal exemption on his or her own return. ANS T PTS 1 referee Example 12 21. When separate income tax returns are filed by married taxpayers, one spouse cannot claim the other spouse as an exemption. ANS F An exemption is allowed if the spouse has no gross income and is not claimed as a dependent by another. PTS 1 ref p. 3-11 22. masculine and Minerva are break up in December of 2008. Since they were not married at the end of the year, they are considered not married for 2008.ANS T They must be married at the end of the year (unless one spouse dies) in order to be considered married. PTS 1 reviewer Table 3-3 23. For the year a spouse dies, the surviving spouse is considered married for the entire year for income tax purposes. ANS T PTS 1 REF Table 3-3 24. In find out whether the reenforcement test is met for dependency exemption purposes, only the ratable portion of a scholarship is considered. ANS F In applying the clog test, all of the scholarship is disregarded. knowledges are treated differently for purposes of the gross income test. PTS 1 REF Example 23 25. Scott buys his mother a sewing machine. For purposes of catching the support test, Scott can count the cost of the sewing machine.ANS T Capital expenditures can be considered in determining support. It is assu med that the sewing machine is mostly for the mothers use. PTS 1 REF Example 26 26. If the individual does not turn over funds that have been received from another source (e. g. , Social hostage benefits), the unexpended amounts are not considered for purposes of the support test. ANS T The funds are counted only if used for support purposes. PTS 1 REF Example 24 Tax Determination Personal and Dependency Exemptions An Overivew of Property legal proceeding 3-9 27. Using borrowed funds from a mortgage on her home, Lisa provides 55% of her support, objet dart her daughters furnished the rest.Lisa cannot be claimed as a dependent under a six-fold support agreement. ANS T The daughters do not provide to a greater extent than half of their mothers support. In this situation, the mother is self-supporting. PTS 1 REF Example 25 28. Roy and Linda were divorced in 2007. The divorce decree awards custody of their children to Linda barely is silent as to who is entitled to claim them as dependents. If Roy furnished more than half of their support, he can claim them as dependents. ANS F not unless Linda assents. PTS 1 REF p. 3-17 29. In 2008, Hal furnishes more than half of the support of his ex-wife and her father, neither of whom lives with him. The divorce occurred in 2007.Hal may claim the father-in-law precisely not the ex-wife as dependents. ANS T The father-in-law meets the consanguinity test, tho the ex-wife does not. However, except in the year of divorce, an ex-wife can be a dependent under the instalment of the sept test. PTS 1 REF p. 3-14 30. After her divorce, Hope continues to support her ex- husbands sister, Cindy, who does not live with her. Hope cannot claim Cindy as a dependent. ANS F For purposes of the birth test, divorce does not change in-law status. PTS 1 REF p. 3-14 31. Darren, age 20 and not disabled, earns $4,500 during 2008. Darrens parents cannot claim him as a dependent unless he is a full-time learner.ANS T Being age 20, Darren cannot be a suffice child unless he is a full-time bookman. As a laissez passer child, he is exempt from the gross income test. PTS 1 REF p. 3-12 32. Keith, age 17 and single, earns $3,800 during 2008. Keiths parents can claim him as a dependent even if he does not live with them. ANS F Keith does not meet the definition of a do child so the gross income test does apply. PTS 1 REF p. 3-12 p. 3-14 3-10 2009 Annual Edition/Test Bank 33. Sarah furnishes more than 50% of the support of her son and daughter-in-law who live with her. If the son and daughter-in-law file a joint return, Sarah cannot claim them as dependents. ANS F If certain conditions are satisfied (e. g. they did not have to file but did so to obtain a refund), the son and daughter-in-law can qualify as Sarahs dependents. PTS 1 REF Example 28 34. Hernando, a resident of California, supports his parents who are residents of Mexico but citizens of El Salvador. Hernando can claim his parents as dependents. ANS T The par ents are residents of Mexico. PTS 1 REF p. 3-17 35. Carol lives in Michigan and supports her nephew who is a Canadian citizen that resides in Ontario, Canada. Carol may not claim her nephew as a dependent. ANS F As a resident of Canada, Carols nephew meets the citizenship or residency test. PTS 1 REF p. 3-17 36. Stealth taxes are directed at higher(prenominal) income taxpayers.ANS T Such stealth taxes as the phaseout of exemptions do not demoralize until taxpayers reach significant income trains. PTS 1 REF Tax in the intelligence on p. 3-20 37. The phaseout of the benefits of personal and dependency exemptions for certain taxpayers is scheduled to be eliminated. ANS T But the rescission is not completed until 2010. PTS 1 REF p. 3-18 38. The kiddie tax does not apply as to a child whose earned income is more than one-half of his or her support. ANS T PTS 1 REF p. 3-23 39. Once a child reaches age 19, the kiddie tax no lifelong applies. ANS F The kiddie tax does apply if the chil d is a full-time student under age 24. PTS 1 REF p. -23 Tax Determination Personal and Dependency Exemptions An Overivew of Property Transactions 3-11 40. When the kiddie tax applies and the parents file separate returns, the applicable parent (for determining the parental tax) is the one with the greater taxable income. ANS T PTS 1 REF p. 3-25 41. When the kiddie tax applies, the child contain not file an income tax return as the childs income will be reported on the parents return. ANS F The child use up not file only if the parental election (if available) picks up all of the childs income. PTS 1 REF p. 3-24 42. A child who has honorary income of $1,800 or less cannot be subject to the kiddie tax. ANS T PTS 1 REF p. 3-23 43. A child who is married cannot be subject to the kiddie tax.ANS F besides if he or she files a joint return is such child exempt from the kiddie tax. PTS 1 REF p. 3-23 44. An individual taxpayer uses a fiscal year February 1-January 31. The due period of this taxpayers Federal income tax return is June 15 of each tax year. ANS F The tax return is due on or forrader the fifteenth day of the quartetth month undermentioned the end of the fiscal year. Here, the due date is May 15. PTS 1 REF p. 3-27 45. Surviving spouse filing status begins in the year in which the departed spouse died. ANS F Surviving spouse filing status begins in the year chase the year of death. PTS 1 REF Example 38 46. In January 2008, Jakes wife dies and he does not remarry.For tax year 2008, Jake may not be able to use the filing status available to married persons filing joint returns. ANS T If the executor of his wifes earth does not agree to filing a joint return, Jakes only option is to file using married, filing separate status. PTS 1 REF p. 3-30 3-12 2009 Annual Edition/Test Bank 47. For tax purposes, married persons filing separate returns are treated the same as single taxpayers. ANS F Single taxpayers can enjoy numerous tax benefits that are unava ilable to married persons filing separatelye. g. , earned income credit, credit for child and dependent care expenses, deduction for interest p fear on student loans. PTS 1 REF p. 3-29 p. 3-30 48.Katelyn is divorced and maintains a abode in which she and her daughter, Crissa, live. Crissa, age 22, earns $11,000 during 2008 as a model. Katelyn qualifies for head of sign of the zodiac filing status. ANS F Crissa is not Katelyns dependent. She fails the age test for mountain pass child purposes and the gross income test for the overtaking relative category. PTS 1 REF Example 41 49. Mike is divorced and maintains a home in which he and his dependent niece live. Mike qualifies for head of household filing status. ANS T To be head of household, the dependent involved must meet the relationship test. Such is the case with a niece. PTS 1 REF Example 39 50.In call of income tax consequences, accustomed spouses are treated the same way as married persons filing separate returns. ANS F An abandoned spouse is treated as a single taxpayer. Consequently, an abandoned spouse qualifies for head of household filing status. PTS 1 REF p. 3-31 51. In 2008, Gordon sold his personal use elevator car for a loss of $6,000. He likewise sold a personal stamp ingathering for a gain of $7,000. As a result of these deals, $7,000 is subject to income tax. ANS T Gordon must recognize a capital gain of $7,000. The $6,000 loss on the exchange of the personal use elevator car is nondeductible. PTS 1 REF Example 43 52. In some cases, the tax on semipermanent capital gains can be as low as 0%.ANS T If the taxpayers tax bracket is 15% (or less), the 0% rate applies. PTS 1 REF Example 46 Tax Determination Personal and Dependency Exemptions An Overivew of Property Transactions 3-13 53. recognise on the barter of collectibles held for more than 12 months is subject to tax at a rate no higher than 28%. ANS T PTS 1 REF p. 3-33 54. For 2008, Stuart has a short-run capital loss, a collec tible long-run capital gain, and a longterm capital gain from land held as coronation. The short-term loss is first applied to the collectible capital gain. ANS T PTS 1 REF Example 48 MULTIPLE CHOICE 1. Which, if any, of the side by side(p) is a deduction from AGI? a. criminal maintenance fees. b. Child support payments. c.Unreimbursed employee expenses. d. Loss on the cut-rate trade of a personal automobile. e. no(prenominal) of the supra. ANS C Alimony payments (choice a. ) are deductions for AGI. Child support payments (choice b. ) and personal capital losses (choice d. ) are nondeductible items. PTS 1 REF Example 2 Example 43 manifest 3-3 2. Which, if any, of the interest is a deduction for AGI? a. Alimony payments. b. refer on home mortgage. c. Unreimbursed employee expenses. d. Charitable contributions. e. None of the above. ANS A Except for alimony (choice a. ), all other items (choices b. , c. , and d. ) are deductions from AGI. PTS 1 REF p. 3-6 peril 3-3 3.Dur ing 2008, Marie had the following minutes Salary Bank loan (proceeds used to buy personal auto) Alimony received Child support received Inheritance from deceased auntie $40,000 10,000 6,000 12,000 50,000 3-14 Maries AGI is a. $40,000. b. $46,000. c. $52,000. d. $96,000. e. None of the above. 2009 Annual Edition/Test Bank ANS B $40,000 (salary) + $6,000 (alimony) = $46,000. The inheritance and child support are exclusions. Amounts borrowed are not income. PTS 1 REF Example 1 viewing 3-1 4. During 2008, Sam had the following minutes Salary Interest income on General Electric muckle bonds move over from parents Contribution to handed-down IRA Lottery winnings Sams AGI is a. $59,000. b. $61,000. c. $65,000. d. $85,000. e. None of the above.ANS E $60,000 (salary) + $2,000 (interest on GE bonds) $5,000 (IRA contribution) + $3,000 (lottery winnings) = $60,000. The gift from his parents is a nontaxable exclusion. PTS 1 REF p. 3-5 Exhibit 3-1 Exhibit 3-2 $60,000 2,000 24,000 5,000 3,000 5. During 2008, Colin had the following minutes Salary Interest income on city of Denver bonds Damages for personal injury (car accident) Punitive insurance (same car accident) cash in dividends from General Motors Corporation filiation Colins AGI is a. $74,000. b. $120,500. c. $124,000. d. $124,500. e. $224,000. ANS C $70,000 (salary) + $50,000 (punitive damages) + $4,000 (cash dividends) = $124,000. The damages from personal injury and the municipal bond interest are nontaxable exclusions.PTS 1 REF Example 2 Exhibit 3-1 Exhibit 3-2 $ 70,000 500 100,000 50,000 4,000 Tax Determination Personal and Dependency Exemptions An Overivew of Property Transactions 6. In 2008, Walter had the following proceeding Salary Capital loss from a stock enthronement Moving expense to change jobs Received quittance of $10,000 loan he made to his brother in 2004 (includes interest of $1,000) Property taxes on personal residence Walters AGI is a. $67,000. b. $68,000. c. $69,000. d. $78,000 . e. None of the above. $80,000 (4,000) (10,000) 11,000 2,000 3-15 ANS B $80,000 (salary) $3,000 (allowable loss on stock investiture) $10,000 (moving expenses) + $1,000 (interest on loan) = $68,000.The unfermented loss of $1,000 from the stock enthronement trade can be carried over to 2009. The loan repayment of $10,000 is a return of capital and has no effect on gross income. Property taxes paid on a personal residence is a deduction from AGI and has no impact on the determination of AGI. PTS 1 REF p. 3-5 p. 3-34 Exhibit 3-3 7. Monica, age 18, is claimed by her parents as a dependent. During 2008, she had interest income from a stick savings account of $1,000 and income from a part-time job of $4,500. Monicas taxable income is a. $4,500 $4,800 = $0. b. $5,500 $5,350 = $150. c. $5,500 $4,800 = $700. d. $5,500 $900 $3,400 = $1,200. e. None of the above.ANS C Monicas standard deduction is $4,500 (earned income) + $300 = $4,800. Thus, her taxable income is $700 ($5,500 $4,800) . She is not desirable for a personal exemption. PTS 1 REF Example 10 8. Tony, age 15, is claimed as a dependent by his grandmother. During 2008, Tony had interest income from General Motors Corporation bonds of $1,000 and earnings from a part-time job of $700. Tonys taxable income is a. $0. b. $1,700 $700 $900 = $100. c. $1,700 $1,000 = $700. d. $1,700 $900 = $800. e. None of the above. ANS C Tonys standard deduction of $1,000 ($700 + $300) partially offsets his gross income of $1,700, resulting in taxable income of $700. PTS 1 REF Example 10 3-16 2009 Annual Edition/Test Bank 9.Anna is a widow, age 74 and blind, who is claimed as a dependent by her son. During 2008, she received $4,800 in Social Security benefits, $1,200 in shore interest, and $1,800 in cash dividends from stocks. Annas taxable income for 2008 is a. $3,000 $900 $2,700 = $0. b. $3,000 $2,600 = $400. c. $3,000 $900 $1,350 = $750. d. $7,800 $900 $2,700 = $4,200. e. None of the above. ANS A Although Anna has no earn ed income, she is entitled to a minimum regular standard deduction of $900. She also is allowed additional standard deductions for age and blindness of $2,700 ($1,350 + $1,350). At this level of income, the Social Security benefits are a nontaxable exclusion.PTS 1 REF Example 9 Exhibit 3-1 Table 3-2 10. Grace, age 67 and single, is claimed as a dependent on her sons tax return. During 2008, she had interest income of $2,400 and $700 of earned income from bollocks up sitting. Graces taxable income is a. $150. b. $750. c. $850. d. $2,100. e. None of the above. ANS B $3,100 gross income greater of $900 or ($700 earned income + $300) $1,350 (additional standard deduction for age 65 and older) = $750. She is not bailable for a personal exemption. PTS 1 REF Example 9 11. troy weight and Edie are married and under 65 years of age. During 2008, they furnish more than half of the support of their 18-year old daughter, Jobeth, who lives with them.Jobeth earns $15,000 from a part-time job , most of which she sets deviation for future college expenses. troy and Edie also provide more than half of the support of Troys full cousin who does not live with them. Edies father, who died on January 3, 2008, at age 80, has for legion(predicate) years certifiable as their dependent. How many personal and dependency exemptions should Troy and Edie claim? a. Two. b. Three. c. Four. d. Five. e. None of the above. ANS C Four (Troy, Edie, Jobeth, and the father). Jobeth can be claimed because as a qualifying child she is not subject to the gross income test. Troys cousin does not meet the relationship test and is not a element of their household.It is assumed that Edies father, as was true in the past, qualified as a dependent up to the point of death. PTS 1 REF p. 3-11 p. 3-12 p. 3-14 Tax Determination Personal and Dependency Exemptions An Overivew of Property Transactions 3-17 12. Evan and Eileen Carter are husband and wife and file a joint return for 2008. Both are under 65 years of age. They provide more than half of the support of their daughter, Pamela (age 25), who is a full-time medical student. Pamela receives a $3,400 scholarship covering her dwell and board at college. They furnish all of the support of Belinda (Evans grandmother), who is age 70 and lives in a nursing home.They also support Peggy (age 66), who is a wiz of the family and lives with them. How many personal and dependency exemptions may the Carters claim? a. Two. b. Three. c. Four. d. Five. e. None of the above. ANS D Five (Evan, Eileen, Pamela, Belinda, and Peggy). Personal exemptions for the Carters and dependency exemptions for the rest. Pamela is not a qualifying childalthough a full-time student, she is not under age 24. Pamela does meet the qualifying relative category even though the type of scholarship aid she receives is taxable (the gross income test is satisfied). Belinda is not a instalment of the household but satisfies the relationship test.Peggy does not acti on the relationship test but is a piece of the household. PTS 1 REF p. 3-11 p. 3-12 p. 3-14 13. In which, if any, of the following situations may the individual not be claimed as a dependent of the taxpayer? a. A former spouse who lives with the taxpayer (divorce took place this year). b. A stepmother who does not live with the taxpayer. c. A married daughter who lives with the taxpayer. d. A half brother who does not live with the taxpayer and is a citizen and resident of Canada. e. A cousin who lives with the taxpayer. ANS A In the year of divorce, a former spouse cannot qualify under the subdivision of the household test (choice a. ). The stepmother meets the relationship test (choice b. ).A married daughter can be claimed as long as she does not violate the joint return test (choice c. ). In the case of the half brother, Canada or Mexico can satisfy the residency test (choice d. ). A cousin does not satisfy the relationship test so must be a member of the household (choice e. ). PTS 1 REF p. 3-14 p. 3-17 3-18 2009 Annual Edition/Test Bank 14. During 2008, Jen (age 66) furnished more than 50% of the support of the following persons Jens flow husband who has no income and is not claimed by someone else as a dependent. Jens stepson (age 18) who lives with her and earns $6,000 as a dance instructor. He dropped out of school a year ago.Jens x who does not live with her. The divorce occurred dickens years ago. Jens former brother-in-law who does not live with her. Presuming all other dependency tests are met, on a separate return how many personal and dependency exemptions may Jen claim? a. Two. b. Three. c. Four. d. Five. e. None of the above. ANS C All of the persons listed except the ex-husband meet either the relationship or member of the household tests. The current husband qualifies as he has no income and is not claimed as a dependent by someone else. The stepson avoids the gross income limitation since he is a qualifying child under 19 years of a ge. PTS 1 REF p. 3-11 p. 3-12 p. 3-14 15.A qualifying child cannot include a. A nonresident alien. b. A married son who files a joint return. c. An uncle. d. A daughter who is away at college. e. A brother who is 28 years of age and disabled. ANS C A qualifying child can be a nonresident alien under the adopted child exception (choice a. ). The filing of a joint return is not fatal if filing is not required and its purpose is to obtain a tax refund (choice b. ). An uncle does not meet the relationship test (choice c. ). A temporary absence is permissible under the domicile test (choice d. ). A brother meets the relationship test, and disability waives the age test (choice e. ). PTS 1 REF p. 3-12 p. 3-17 16.Ellen, age 12, lives in the same household with her father, grandfather, and uncle. The cost of maintaining the household is provided by her grandfather (40%) and her uncle (60%). Disregarding tie-breaker rules, Ellen is a qualifying child as to a. All parties involved (i. e. , father, grandfather, and uncle). b. Only her grandfather and uncle. c. Only her uncle. d. Only her father. e. None of the above. ANS A Under the abode and relationship tests, Ellen is a qualifying child as to all parties. The amount of support provided by each person is not relevant. PTS 1 REF p. 3-12 Tax Determination Personal and Dependency Exemptions An Overivew of Property Transactions 17.Millie, age 80, is back up during the current year as follows Weston (a son) Faith (a daughter) Jake (a cousin) Brayden (unrelated close family friend) Percent of Support 10% 35% 35% 20% 3-19 During the year, Millie lives with Brayden. Under a multiple support agreement, indicate which parties can qualify to claim Millie as a dependent. a. Weston, Faith, Jake, and Brayden. b. Faith and Brayden. c. Weston and Faith. d. Faith, Jake, and Brayden. e. None of the above. ANS B Weston does not qualify because he does not contribute more than 10% of the support. (This eliminates choices a. and c. ) J ake does not qualify because he satisfies neither the relationship nor member of the household tests. (This eliminates choices a. and d. Brayden does not meet the relationship test, but he does satisfy the member of the household test. PTS 1 REF Example 27 18. The Hutters filed a joint return for 2008. They provide more than 50% of the support of Carla, Melvin, and Aaron. Carla (age 18) is a cousin and earns $4,000 from a part-time job. Melvin (age 25) is their son and is a full-time law student. He received from the university a $3,800 scholarship for tuition. Aaron is a brother who is a citizen of Israel but resides in Mexico. Carla and Melvin live with the Hutters. How many personal and dependency exemptions can the Hutters claim on their Federal income tax return? a. Two. b. Three. c.Four. d. Five. e. None of the above. ANS C The Hutters can claim two personal exemptions and two dependency exemptions. Carla is not a qualifying child and is subject to the gross income test. Melvi n is not a qualifying child due to age (not under 24) but is a qualifying relative. meets Melvin the gross income test since this type of scholarship is nontaxable. Aaron meets the residency requirement. PTS 1 REF p. 3-11 p. 3-12 p. 3-17 Example 19 Example 21 3-20 2009 Annual Edition/Test Bank 19. For the qualifying relative rule (for dependency exemption purposes) a. The dependent must be under age 19 or a full-time student under age 24. b.The dependent must reside with the taxpayer claiming the exemption. c. The dependent need not be related to the taxpayer claiming the exemption. d. The dependent must be a citizen or resident of the U. S. e. None of the above. ANS C plectrums a. and b. relate to the qualifying child rules. An unrelated person can qualify if a member of taxpayers household (choice c. ). A dependent can be a citizen or resident of Canada or Mexico (choice d. ). PTS 1 REF Concept Summary 3-1 20. For tax year 2008, an exception to the kiddie tax rules includes a . A child who is a full-time student. b. A child who is married and files a joint return. c. A child who is 18 years old. d.A child whose unearned income is more than half of his or her support. e. None of the above. ANS B Student status (choice a. ) is relevant only to include, in the application of the tax, those at least 19 but under age 24. Choice c. relates to pre-2008 rules. Choice d. would be an exception if the reference was to earned income (not unearned income). PTS 1 REF p. 3-23 21. Kyle, whose wife died in December 2005, filed a joint tax return for 2005. He did not remarry, but has go on to maintain his home in which his two dependent children live. What is Kyles filing status as to 2008? a. Head of household. b. Surviving spouse. c. Single. d. Married filing separately. e.None of the above. ANS A Kyle, who filed a joint return in 2005, was entitled to file as a surviving spouse in 2006 and 2007. In 2008, he will be entitled to file as a head of household. PTS 1 REF Ex ample 38 Tax Determination Personal and Dependency Exemptions An Overivew of Property Transactions 3-21 22. Emily, whose husband died in December 2008, maintains a household in which her dependent daughter lives. Which (if any) of the following is her filing status for the tax year 2008? (Note Emily is the executor of her husbands estate. ) a. Single. b. Married, filing separately. c. Surviving spouse. d. Head of household. e. Married, filing jointly.ANS E As the executor, it is unlikely that she would refuse to consent to a joint return. Since she is deemed married in the year of her husbands death, she cannot file as single (choice a. ) or head of household (choice d. ). She does not qualify for surviving spouse status until the next year (i. e. , 2009). PTS 1 REF p. 3-30 23. Which of the following taxpayers may file as a head of household in 2008? Ron provides all the support for his mother, Betty, who lives by herself in an apartment in Fort Lauderdale. Ron pays the rent and oth er expenses for the apartment and right claims his mother as a dependent. tam-o-shanter provides over one-half the support for her 18-year old brother, Dan.Dan earned $4,200 in 2008 working at a dissolute food restaurant and is saving his money to attend college in 2009. Dan lives in Tammys home. Joes wife left him late in December of 2007. No jural action was taken and Joe has not heard from her in 2008. Joe supported his 6-year-old son, who lived with him passim 2008. a. Ron only. b. Tammy only. c. Joe only. d. Ron and Joe only. e. Ron, Tammy, and Joe. ANS E Ron may file as a head of household. His mother is not required to live in his household in order for him to qualify as a head of household. Tammy can claim Dan as a dependent because Dan is a qualifying child and is not subject to the gross income requirement.Joe can file as a head of household under the abandoned spouse rules. PTS 1 REF p. 3-30 p. 3-31 3-22 2009 Annual Edition/Test Bank 24. Wilma is married to Herb, who abandoned her in 2006. She has not seen or communicated with him since June of that year. She maintains a household in which she and her two dependent children live. Which of the following statements about Wilmas filing status in 2008 is fix? a. Wilma can use the rates for single taxpayers. b. Wilma can file a joint return with Herb. c. Wilma can file as a surviving spouse. d. Wilma can file as a head of household. e. None of the above statements is appropriate. ANS D Wilma meets the abandoned spouse rules.Therefore, she can file as a head of household. Otherwise, her filing status would be married, filing separately. PTS 1 REF p. 3-31 25. Arnold is married to Sybil, who abandoned him in 2006. He has not seen or communicated with her since April of that year. He maintains a household in which their son, Evans, lives. Evans is age 25 and earns over $20,000 each year. For tax year 2008, Arnolds filing status is a. Married, filing jointly. b. Married, filing separately. c. Head of ho usehold. d. Surviving spouse. e. Single. ANS B Arnold cannot file jointly without Sybils consent (choice a. ). He is not an abandoned spouse since Evans is not a dependent child.Evans cannot be claimed as a qualifying child (age test) and is not a qualifying relative (gross income test). Because Arnold is still treated as be married, his only option is married, filing separately (choice b. ). PTS 1 REF p. 3-29 to 3-32 26. During the year, Kim sold the following assets business auto for a $1,000 loss, stock investment for a $1,000 loss, and delectation yacht for a $1,000 loss. Presuming adequate income, how much of these losses may Kim claim? a. $0. b. $1,000. c. $2,000. d. $3,000. e. None of the above. ANS C The loss on the business auto of $1,000 is an run-of-the-mill loss, art object the loss on the stock investment of $1,000 is a capital loss. The loss on the yacht of $1,000 is personal and, therefore, cannot be deducted.PTS 1 REF p. 3-33 Example 43 Example 44 Tax Determina tion Personal and Dependency Exemptions An Overivew of Property Transactions 27. Perry is in the 33% tax bracket. During 2008, he had the following capital asset transactions Gain from the sale of a stamp collection (held for 10 years) Gain from the sale of an investment in land (held for 4 years) Gain from the sale of stock investment (held for 8 months) Perrys tax consequences from these gains are as follows a. (15% $10,000) + (28% $30,000) + (33% $4,000). b. (15% $30,000) + (33% $4,000). c. (5% $10,000) + (28% $30,000) + (33% $4,000). d. (15% $40,000) + (33% $4,000). e. None of the above. 30,000 10,000 4,000 3-23 ANS A Collectibles are taxed at a maximum of 28%, piece long-term capital gains are subject to a top rate of 15%. short-term capital gains are treated the same as mine run income. PTS 1 REF p. 3-33 28. Kirby is in the 15% tax bracket and had the following capital asset transactions during 2008 Long-term gain from the sale of a coin collection Long-term gain from the sa le of a land investment Short-term gain from the sale of a stock investment Kirbys tax consequences from these gains are as follows a. (5% $10,000) + (15% $13,000). b. (0% $10,000) + (15% $13,000). c. (15% $13,000) + (28% $11,000). d. (15% $23,000). . None of the above. ANS B Collectibles and short-term capital gains are taxed at Joans regular 15% tax bracket, while longterm capital gains are subject to a rate of 0% (5% earlier to 2008). PTS 1 REF p. 3-33 $11,000 10,000 2,000 29. For the current year, David has salary income of $80,000 and the following property transactions Stock investment sales Long-term capital gain Short-term capital loss Loss on sale of motor home (purchased 4 years ago and used for family vacations) $ 9,000 (11,000) (2,000) 3-24 2009 Annual Edition/Test Bank What is Davids AGI for the current year? a. $76,000. b. $77,000. c. $78,000. d. $89,000. e. None of the above.ANS C The loss from the sale of the camper is personal and, therefore, is not deductible. Net ting the short-term capital loss of $11,000 against the long-term capital gain of $9,000 produces a net short-term capital loss of $2,000. Offsetting the capital loss against ordinary income yields AGI of $78,000 ($80,000 $2,000). PTS 1 REF Example 43 Example 49 30. During 2008, Trevor has the following capital transactions LTCG Long-term collectible gain STCG STCL $ 6,000 2,000 4,000 10,000 After the benefit process, the following results a. Long-term collectible gain of $2,000. b. LTCG of $6,000, Long-term collectible gain of $2,000, and a STCL of $6,000. c.LTCG of $6,000, Long-term collectible gain of $2,000, and a STCL carryover to 2009 of $3,000. d. LTCG of $2,000. e. None of the above. ANS D First, the STCG and STCL are combined, resulting in a STCL of $6,000. Of this STCL, $2,000 is applied against the collectible gain of $2,000, and the $4,000 balance is applied against the LTCG of $6,000. The result is a LTCG of $2,000. PTS 1 MATCHING Match the statements that relate to e ach other. Note Choice L may be used more than once. a. Not available to 65-year old taxpayer who itemizes b. Exception for U. S. citizenship or residency test (for dependency exemption purposes) c. Largest basic standard deduction available to a dependent who has no earned income d.Not considered for dependency exemption purposes e. Qualifies for head of household filing status f. A child (age 15) who is a dependent and has only earned income. g. Not considered in applying support test (for dependency exemption purposes) h. Phaseout of personal and dependency exemptions i. Unmarried taxpayer who can use the same tax rates as married persons filing jointly j. Exception to the support test (for dependency exemption purposes) k. A child (age 16) who is a dependent and has net unearned income l. No correct match provided REF Example 48 Tax Determination Personal and Dependency Exemptions An Overivew of Property Transactions 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12.Abandoned spouse Stealth tax Additional standard deduction Scholarship funds Surviving spouse Marriage penalty Canada and Mexico Age of a qualifying relative $900 Kiddie tax applies Kiddie tax does not apply Multiple support agreement 3-25 1. ANS E PTS 1 REF p. 3-31 not An abandoned spouse qualifies for head of household filing status. 2. ANS H PTS 1 REF p. 3-20 NOT An example of a stealth tax is the phaseout of exemptions. Tax in the News on p. 3-20 3. ANS A PTS 1 REF p. 3-8 NOT A taxpayer who itemizes (claims deductions from AGI) is not eligible for either the basic or additional standard deductions. 4. ANS G PTS 1 REF p. 3-14 p. -15 NOT Scholarship funds are not considered when applying the support test. The taxable portion of scholarships are taken into account in applying the gross income test. 5. ANS I PTS 1 REF p. 3-30 6. ANS L PTS 1 REF p. 3-29 NOT The traditional marriage penalty applied in some cases where married persons filed a joint return. 7. ANS B PTS 1 REF p. 3-17 NOT Citizenship or reside ncy in these countries will suffice. 8. ANS D PTS 1 REF p. 3-19 9. ANS C PTS 1 REF p. 3-10 NOT This amount could be greater if earned income exists. 10. ANS K PTS 1 REF p. 3-25 11. ANS F PTS 1 REF p. 3-23 NOT The kiddie tax is inapplicable in situations where the child has no unearned income. 12. ANS J PTS 1 REF p. -15 Match the statements that relate to each other. Note Choice L may be used more than once. a. Available to a 70-year-old father claimed as a dependent by his son b. The highest income tax rate applicable to a taxpayer c. Equal to tax liability divided by taxable income d. Not eligible for the standard deduction e. No one qualified taxpayer meets the support test f. Taxpayers cousin does not qualify g. A dependent child (age 17) who has only unearned income h. Highest applicable rate is 35% i. applicable rate could be as low as 0% j. utmost rate is 28% k. Income from foreign sources not subject to tax l. No correct match provided 3-26 13. 14. 15. 16. 17. 18. 19. 20. 21 . 22. 23. 24. 009 Annual Edition/Test Bank Multiple support agreement Kiddie tax not imposed Nonresident alien Tax Rate Schedule Gain on collectibles (held more than one year) Marginal income tax rate Average income tax rate Additional standard deduction Relationship test (for dependency exemption purposes) Long-term capital gains Global system of taxation Territorial system of taxation 13. ANS E PTS 1 REF p. 3-15 NOT A qualified taxpayer is one who satisfies the more-than-10% contribution test and meets all of the other requirements for claiming a dependency exemption. 14. ANS L PTS 1 REF p. 3-23 NOT The kiddie tax can apply when the child has unearned income. 15. ANS D PTS 1 REF p. 3-9 16. ANS H PTS 1 REF p. 3-21 17. ANS J PTS 1 REF p. 3-33 18. ANS B PTS 1 REF p. 3-21 19. ANS C PTS 1 REF p. 3-21 20.ANS A PTS 1 REF Example 9 21. ANS F PTS 1 REF p. 3-14 NOT A cousin can qualify as a dependent under the member of the household test but not under the relationship test. 22. ANS I PTS 1 REF Example 46 23. ANS L PTS 1 REF p. 3-5 NOT Global Tax Issues on p. 3-5 24. ANS K PTS 1 REF p. 3-5 NOT Global Tax Issues on p. 3-5 Regarding dependency exemptions, classify each statement in one of the four categories a. Could be a qualifying child. b. Could be a qualifying relative. c. Could be either a qualifying child or a qualifying relative. d. Could be neither a qualifying child nor a qualifying relative. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36.A son lives with taxpayer and is self-supporting A daughter who does not live with taxpayer A granddaughter, who lives with taxpayer, is 24 years old, and a full-time student An uncle who lives with taxpayer A nephew who lives with taxpayer A niece who does not live with taxpayer A half brother who lives with taxpayer A cousin who does not live with taxpayer A step daughter who lives with taxpayer A daughter-in-law who does not live with taxpayer A family friend who is supported by and lives with taxpayer An ex-husband (divorc e occurred two years ago) who lives with taxpayer Tax Determination Personal and Dependency Exemptions An Overivew of Property Transactions 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. ANS ANS ANS ANS ANS ANS ANS ANS ANS ANS ANS ANS D B B B C B C D C B B B PTS PTS PTS PTS PTS PTS PTS PTS PTS PTS PTS PTS 1 1 1 1 1 1 1 1 1 1 1 1 REF REF REF REF REF REF REF REF REF REF REF REF p. 3-11 to 3-15 p. 3-11 to 3-15 p. 3-11 to 3-15 p. 3-11 to 3-15 p. 3-11 to 3-15 p. 3-11 to 3-15 p. 3-11 to 3-15 p. 3-11 to 3-15 p. 3-11 to 3-15 p. 3-11 to 3-15 p. 3-11 to 3-15 p. 3-11 to 3-15 3-27 PROBLEM 1.Eva had the following transactions during 2008 Salary Interest income on bonds Issued by City of Baltimore Issued by Dell Corporation Alimony received Child support received City and state income taxes paid Bank loan obtained to pay credit card debt What is Evas AGI for 2008? ANS $86,000. $80,000 (salary) + $3,000 (interest on Dell Corporation bonds) + $3,000 (alimony received). Interest on the City of Balt imore bonds and the child support payments are exclusions from gross income. The bank loan has no tax effect, as Eva is obligated to repay the amount borrowed. City and state income taxes are deductions from AGI. PTS 1 REF Example 1 Example 2 Exhibit 3-1 to 3-3 $80,000 $2,000 3,000 5,000 3,000 9,000 4,000 10,000 3-28 2009 Annual Edition/Test Bank 2.Scott had the following transactions for 2008 Salary Alimony paid Recovery from car accident Personal injury damages Punitive damages contribute from parents Property sales Loss on sale of sailboat (used for diversion and owned 4 years) Gain on sale of GMC stock (held for 8 months as an investment) What is Scotts AGI for 2008? ANS $164,000. $90,000 (salary) $6,000 (alimony paid) + $75,000 (punitive damage award) + $5,000 (short-term capital gain on the sale of stock investment). The personal injury recovery and the gift from Scotts parents are exclusions from gross income. The loss from the sale of the sailboat is personal and, theref ore, nondeductible. The short-term capital gain on the sale of the GMC stock is taxed in full as ordinary income. PTS 1 REF p. 3-6 p. 3-33 Exhibit 3-1 Exhibit 3-2 Example 43 $ 90,000 6,000 $50,000 75,000 125,000 24,000 ($ 3,000) 5,000 2,000 3.Kristen had the following transactions for 2008 Salary Moving expenses incurred to change jobs Inheritance received from deceased uncle Life insurance proceeds from policy on uncles life (Kristen was named the beneficiary) Cash prize from church raffle Payment of state income tax What is Kristens AGI for 2008? ANS $76,000. $80,000 (salary) + $5,000 (raffle prize) $9,000 (moving expenses). The inheritance and life insurance proceeds are exclusions from gross income. The payment by Kristen of her state income tax is a deduction from AGI. Thus, it does not work out into the determination of AGI. PTS 1 REF p. 3-5 Exhibits 3-1 to 3-3 $ 80,000 9,000 400,000 100,000 5,000 4,000 4. Warren, age 17, is claimed as a dependent by his father. In 2008, Warren has dividend income of $1,500 and earns $400 from a part-time job. . b. What is Warrens taxable income for 2008? Suppose Warren earned $1,200 (not $400) from the part-time job. What is Warrens taxable income for 2008? Tax Determination Personal and Dependency Exemptions An Overivew of Property Transactions 3-29 ANS a. $1,000. Warrens standard deduction is the greater of $400 (earned income) + $300 or $900. Thus, $1,500 + $400 $900 = $1,000 taxable income. b. $1,200. Warrens standard deduction now becomes $1,500 ($1,200 + $300). Thus, $1,500 + $1,200 $1,500 = $1,200 taxable income. REF Example 8 Example 10 PTS 1 5. Allison, age 22, is a full-time law student and is claimed by her parents as a dependent.During 2008, she received $1,300 interest income from a bank savings account and $5,300 from a parttime job. What is Allisons taxable income for 2008? ANS $1,150. Allisons standard deduction is the greater of $5,300 (earned income) + $300 or $900. But the $5,600 is limited to $5,450 (the standard deduction allowed a single person). Thus, $1,300 + $5,300 $5,450 = $1,150 taxable income. PTS 1 REF Example 11 6. Heloise, age 74 and a widow, is claimed as a dependent by her daughter. For 2008, she had income as follows $2,500 interest on municipal bonds $3,200 Social Security benefits $3,000 income from a part-time job and $2,800 dividends on stock investments.What is Heloises taxable income for 2008? ANS $1,150. $3,000 (income from job) + $2,800 (dividends) $3,300 (basic standard deduction is $3,000 + $300) $1,350 (additional standard deduction for age) = $1,150. The Social Security benefits of $3,200 and the interest on municipal bonds of $2,500 are not taxable. PTS 1 REF Table 3-1 Example 9 7. Pablo is married to Elena, who lives with him. Both are U. S. citizens and residents of Kansas. Pablo furnishes all of the support of his parents, who are citizens of Nicaragua and residents of Mexico. He also furnishes all of the support of Elenas parents, who are citizens and residents of Nicaragua. Elena has no gross income for the year.If Pablo files as a married person filing separately, how many personal and dependency exemptions can he claim on his return? ANS Four. A personal exemption for Pablo and Elena and dependency exemptions for Pablos parents. Elena can be claimed because she has no income. Presumably she is not existence claimed as a dependent by another. Although Pablos parents are neither U. S. citizens nor residents, they are residents of Mexico. Elenas parents meet neither the citizenship nor residency tests. PTS 1 REF p. 3-10 p. 3-17 3-30 2009 Annual Edition/Test Bank 8. Homer (age 68) and his wife Jean (age 70) file a joint return. They furnish all of the support of Luther (Homers 90-year old father), who lives with them.For 2008, they received $6,000 of interest income on city of Chicago bonds and interest income on corporate bonds of $48,000. Compute Homer and Jeans taxable income for 2008. ANS $24,500. Their gross in come is $48,000 since the $6,000 interest on municipal bonds is an exclusion. They are entitled to a basic standard deduction of $10,900 and additional standard deductions of $1,050 each for being age 65 or older. They can claim a dependency exemption of $3,500 for Luther and two personal exemptions for themselves. Thus, $48,000 $10,900 $2,100 (2 $1,050) $10,500 (3 $3,500) = $24,500. PTS 1 REF p. 3-10 p. 3-13 Exhibit 3-1 Table 3-1 Table 3-2 9.Ellen, age 39 and single, furnishes more than 50% of the support of her parents, who do not live with her. Ellen practices as a self-employed interior decorator and has gross income in 2008 of $120,000. Her deductions are as follows $30,000 business and $7,900 itemized. a. b. What is Ellens taxable income for 2008? Can Ellen qualify for head of household filing status? Explain. ANS a. $71,500. $120,000 (gross income) $30,000 (business deductions for AGI) = $90,000 (AGI) $8,000 (standard deduction) $3,500 (personal exemption) $7,000 (depend ency exemptions for parents) = $71,500 taxable income. The serve presumes that the parents meet the other dependency exemption tests (e. g. , gross income) besides support. b.Ellen can qualify for head of household filing status if she furnishes more than half of the cost of maintaining her parents household. Also, at least one of Ellens parents must qualify as her dependent (see part a. above). REF p. 3-5 p. 3-10 p. 3-13 Table 3-1 Example 42 PTS 1 10. Ashley earns a salary of $35,000, has capital gains of $4,000, and interest income of $3,000 in 2008. Her husband died in 2007. Ashley has a dependent son, Tyrone, who is age 8. Her itemized deductions are $8,000. a. b. Calculate Ashleys taxable income for 2008. What is her filing status? $35,000 4,000 3,000 $42,000 (10,900) (7,000) $24,100 ANS a. Salary Capital gains Interest AGI Less Standard deduction Less Personal exemption and dependency deduction ($3,500 2) Taxable income b.Ashley satisfies the requirements for a surviving spouse. PTS 1 REF p. 3-10 p. 3-30 Table 3-1 Figure 3-1 11. During the year, Keith has the following transactions Tax Determination Personal and Dependency Exemptions An Overivew of Property Transactions Loss from the sale of a business computer Loss from the sale of a personal use auto Long-term loss from the sale of land held for investment Short-term gain from the sale of a stock investment How are these transactions handled for income tax purposes? 3-31 $3,500 1,500 5,000 1,000 ANS $3,500 ordinary loss and $3,000 capital loss deduction. The $1,000 unused capital loss can be carried over to the next year.The $1,500 loss from the sale of a personal use auto is not allowed. PTS 1 REF Example 44 Example 49 12. During 2008, Dena has the following gains and losses LTCG LTCL STCG STCL a. b. How much is Denas tax liability if she is in the 15% tax bracket? If her tax bracket is 33% (not 15%)? $4,000 1,000 500 3,000 ANS a. $0. After the initial netting process, there is a LTCG of $3,0 00, and a STCL of $2,500. The $2,500 of STCL is applied to the LTCG of $3,000. The final result is a net LTCG of $500 taxed at 0% for a tax liability of $0. b. $75. See part a. for the netting process. Now the $500 is taxed at 15% for a tax liability of $75. REF Example 46 Example 47 PTS 1 13.During 2008, Marlo had the following capital gains and losses Gain from the sale of coin collection (held three years) Gain from the sale of land held as an investment for sixer years Gain from the sale of stock held as an investment (held for 10 months) a. b. How much is Marlos tax liability if he is in the 15% tax bracket? If his tax bracket is 33% (not 15%)? $5,000 4,000 1,000 ANS a. $1,100. Gain of $5,000 on the sale of the coin collection is taxed at 15% (lesser of 28% or 15%). The same is true for the short-term gain of $1,000. The gain of $4,000 on the sale of the land is taxed at 0%. Thus, (15% $6,000) + (0% $4,000) = $900. b. $2,330. (33% $1,000) + (28% $5,000) + (15% $4,000) = $2,33 0. PTS 1 REF p. 3-33 Example 46 Example 47 14.During 2008, Blaine has salary income of $100,000 and the following capital transactions 3-32 2009 Annual Edition/Test Bank LTCG LTCL STCL $10,000 (14,000) (3,000) How are these transactions handled for income tax purposes in 2008 and, if applicable, in future years? ANS First, netting the long-term transactions yields a net long-term capital loss of $4,000 $10,000 (gain) $14,000 (loss). Second, apply the $3,000 short-term capital loss against ordinary income. Third, carry the unused $4,000 net long-term capital loss over to 2009. PTS 1 see 1. Mr. Lee is a citizen and resident of Hong Kong, while Mr. Anderson is a citizen and resident of the U. S. In the taxation of income, Hong Kong uses a territorial approach, while the U. S. follows the global system. In terms of effect, explain what this means to Mr. Lee and Mr. Anderson. ANS Mr.Lee is taxed only on the income he receives from Hong Kong, while Mr. Anderson is taxed on his global i ncome. Under the U. S. approach, a citizen or resident is taxed on a worldwide basis. Since the U. S. system could lead to the same income being taxed twice, various relief provisions are necessitated (e. g. , foreign tax credit). PTS 1 REF Global Tax Issues on p. 3-5 REF Example 49 2. In satisfying the support test and the gross income test for claiming a dependency exemption, a scholarship received by the person being claimed is handled the same way for each test. Do you agree or dissent with this statement? Why? ANS Disagree. For purposes of the support test, all of the scholarship is disregarded.For purposes of the gross income test, only the taxable part is considered (i. e. , the nontaxable part is disregarded). PTS 1 REF p. 3-12 p. 3-14 Tax Determination Personal and Dependency Exemptions An Overivew of Property Transactions 3-33 3. In order to claim a dependency exemption for other than a qualifying child, a taxpayer must meet the support test. Generally, this is done by f urnishing more than 50% of a dependents support. What exceptions exist, if any, where the support furnished need not be more than 50%? ANS One exception involves the multiple support agreement. Here, family members collectively furnish more than 50% of the support, but no one person does so.For those qualified individuals who contribute more than 10%, the sort can designate which person may claim the dependency exemption. The present moment exception involves the divorced parents of children. The custodial parent is entitled to the dependency exemptions for the children. If this parent agrees not to claim the exemption(s), then the noncustodial parent may do so. PTS 1 REF p. 3-15 p. 3-16 4. In applying the gross income test in the case of dependents that are married, could the application of community property laws have any effect? Explain. ANS Most often, the application of community property laws will impact on the dependency status of the spouse of a qualifying child.Suppose, for example, Roger maintains a household that includes his 18-year-old daughter, Alice, and her husband, Craig. Assume further that Alice earns $8,000 from a part-time job while Craig has no income. In a common law state, Craig meets the gross income test (i. e. , $0) while Alices gross income, as a qualifying child, is immaterial. In a community property state, however, Craig now violates the gross income test with $4,000 (50% $8,000) of income, while Alice remains immune. PTS 1 REF p. 3-36 5. In meeting the criteria of a qualifying child for dependency exemption purposes, when if ever, might the childs income become relevant? ANS The amount of income earned by the qualifying child normally is of no consequence.If, however, such income is used to make the child self-supporting, then he or she can no longer be a qualifying child. Such child also would not be a qualifying relative due to the gross income and support tests. PTS 1 REF p. 3-12 3-34 2009 Annual