Degrees of Freedom for Independence in Two-Way Table

Degrees of Freedom for Independence in Two-Way Table The quantity of degrees of opportunity for freedom of two straight out factors is given by a basic formula:â (r - 1)(c - 1).â Here r is the quantity of lines and c is the quantity of sections in the two manner table of the estimations of the downright variable.â Read on to get familiar with this point and to comprehend why this recipe gives the right number. Foundation One stage during the time spent numerous theory tests is the assurance of the number degrees of freedom.â This number is significant in light of the fact that for likelihood conveyances that include a group of dispersions, for example, the chi-square dissemination, the quantity of degrees of opportunity pinpoints the specific circulation from the family that we ought to use in our speculation test. Degrees of opportunity speak to the quantity of free decisions that we can make in a given circumstance. One of the speculation tests that expects us to decide the degrees of opportunity is the chi-square test for autonomy for two absolute factors. Tests for Independence and Two-Way Tables The chi-square test for freedom calls for us to develop a two-way table, otherwise called a possibility table. This kind of table has r lines and c segments, speaking to the r levels of one straight out factor and the c levels of the other all out factor. In this manner, on the off chance that we don't include the line and segment where we record aggregates, there are a sum of rc cells in the two-way table. The chi-square test for freedom permits us to test the theory that the straight out factors are autonomous of each other. As we referenced over, the r lines and c sections in the table give us (r - 1)(c - 1) degrees of opportunity. Be that as it may, it may not be promptly clear why this is the right number of degrees of opportunity. The Number of Degrees of Freedom To perceive any reason why (r - 1)(c - 1) is the right number, we will look at this circumstance in more detail. Assume that we know the minimal aggregates for every one of the degrees of our absolute factors. At the end of the day, we know the aggregate for each line and the aggregate for every segment. For the primary line, there are c sections in our table, so there are c cells. When we know the estimations of everything except one of these cells, at that point since we know the aggregate of the entirety of the cells it is a straightforward variable based math issue to decide the estimation of the rest of the cell. On the off chance that we were filling in these cells of our table, we could enter c - 1 of them openly, however then the rest of the cell is controlled by the aggregate of the line. In this way there are c - 1 degrees of opportunity for the primary line. We proceed as such for the following line, and there are again c - 1 degrees of opportunity. This procedure proceeds until we get to the penultimate column. Every one of the columns aside from the last one contributes c - 1 degrees of opportunity to the aggregate. When that we have everything except the last line, at that point since we realize the section whole we can decide the entirety of the passages of the last column. This gives us r - 1 columns with c - 1 degrees of opportunity in each of these, for a sum of (r - 1)(c - 1) degrees of opportunity. Model We see this with the accompanying example.â Suppose that we have a two path table with two straight out variables.â One variable has three levels and different has two.â Furthermore, assume that we know the line and segment sums for this table: Level A Level B All out Level 1 100 Level 2 200 Level 3 300 All out 200 400 600 The equation predicts that there are (3-1)(2-1) 2 degrees of freedom.â We consider this to be follows.â Suppose that we fill in the upper left cell with the number 80.â This will naturally decide the whole first line of passages: Level A Level B All out Level 1 80 20 100 Level 2 200 Level 3 300 All out 200 400 600 Presently on the off chance that we realize that the primary passage in the subsequent line is 50, at that point the remainder of the table is filled in, on the grounds that we know the aggregate of each line and section: Level A Level B Complete Level 1 80 20 100 Level 2 50 150 200 Level 3 70 230 300 Complete 200 400 600 The table is altogether filled in, however we just had two free choices.â Once these qualities were known, the remainder of the table was totally decided. Despite the fact that we don't ordinarily need to know why there are this numerous degrees of opportunity, it is acceptable to realize that we are extremely simply applying the idea of degrees of opportunity to another circumstance.

A case study of clothes R Us Essay

Presentation Garments R Us opened its entryways and started activities over 10 years ago.â When the organization originally opened, the originators and CEOs were on the floor attempting to offer to clients their different garments and plans. The dresses accompanied conserved costs, spared clients time that would have been spent searching for the correct clothing and in this manner make the customer’s lives less confounded. The store has become such a great amount in the previous decade, to turn into a significant provider chain that isn't just broadly perceived yet in addition universally famous. The extraordinary development accompanies much higher development as far as yearly deals and pay. The organization has shockingly keeps on keeping up a type of free human asset methodology. Administrators have given little consideration towards rebuilding the human asset and checking of execution particularly with regards to fixed workers. Absence of a brought together framework to control and deal with the departments’ implies that there are no particular subtleties on the exhibition of employees.â Clothes R us has worked with a decentralized, freewheeling society in which each senior supervisor has treated their own representatives as an individual realm where the chief has the privilege to control their enlistment and execution as they see fit. Lion's share of the full time salesmen have higher educations notwithstanding huge involvement with their territory of specialization. Be that as it may, there is proceeded with discontent with the dependence on easygoing employees.â The starting point of the issue originated from the good 'ol days when the organization required modest work. Shockingly, the proceeded with dependence on easygoing representatives has caused debilitation among the perpetual workers. An organization that was seeing a lot of development in the past isn't confronting an emergency in human asset. Characterizing the issue Indeed, even with different methodologies coming to play to guarantee that the organization doesn't come up short on required labor, these might be compelling if the changeless representatives are spurred to perform at an a lot higher level.â Clothes R US is just beginning to understand the significance of a persuaded work power. The test comes in guaranteeing and keep up the inspiration of workers.  Continued dependence on easygoing representatives has controlled the adaptability of the lasting workers. Representatives come up short on the chance to be free. Easygoing representatives take up jobs that would require innovative administration and abilities; as such the organization is presently experiencing the presence of a dull work power. Supervisors have been delayed in seeing, how adaptability persuades the employees.â Flexibility isn't simply in things of obligations yet in addition as far as the work hours and even the work place. A typical statement is that change is comparable to a rest. Proficient human asset advisors frequently guidance organizations to guarantee that representatives have an assortment of gifts, moves and even work areas. The change regularly serves to cause the activity to appear to be new and subsequently rouse the employee.â Poor inspiration additionally implies high turnov er of the representatives. Low confidence:â certainty is a character that sets out the establishment of representative inspiration. It is significant for representatives to feel they have the right stuff as well as the skill to manage different difficulties at the work place. Since, Clothes R US concentrates more on utilizing incidentally representatives to oversee straightforward errands; workers are quick losing trust in their capacity to perform. With the arranged development, the organization is currently confronting an emergency. Representatives are reluctant to leave their customary ranges of familiarity, reluctant to chip in for the new venture and in any event, choosing expanded turn over.â Because greater part of the workers in the organization display low confidence, they can't utilize their aptitudes and abilities. Further, they are totally incapable to frame positive work connections. This implies they are not exactly faithful to the organization and along these lines bound to look for other business in any event, when they are winning less. It isn't amazing in this way to find that workers of materials R US are continually discovering pardons with respect to why they are not performing, why the organization isn't developing as opposed to upgrading their own aptitudes to guarantee better execution.  The organization is at present having a lasting work power experiencing low confidence. Brought down desires: one of the principle downsides of depending on present and unforeseen workers is that the presentation levels and desires for progress have been brought down in the organization. It is along these lines to be expected to find that the changeless representatives just do as much as is relied upon of them to meet their own obligations. The lasting workers don't propel themselves or even put forth a concentrated effort wholeheartedly and steadily to their occupations. The organization low desires have served to murder worker spirit to improve and better at each errand. Rather, representatives report to work, do the base and leave the rest to the easygoing representatives. Possibility disorder: possibility laborers frequently give a preferred position to bosses. Garments R US started exploiting this gathering of specialist during the early long stretches of extension. Possibility laborers don't anticipate benefits and are frequently paid substantially less than changeless specialists. They are given testing assignments which would some way or another cost the organization as far as preparing perpetual representatives to guarantee they have the right stuff to finish the job.â Unfortunately, the expansion of possibility laborers in the organization has had a negative effect. Possibility laborers will in general acquire anxiety perpetual representatives who are persuaded that life could show signs of improvement and all the more intriguing outside the organization. Further, possibility laborers don't gangs the security and dependability of perpetual representatives; they in this manner need duty to the activity which will in general come off on changeless workers. They incline toward the opportunity of their transitory status and frequently appear to be profoundly made up for straightforward undertakings. This circumstance is probably going to de-rouse the perpetual workers notwithstanding causing struggle and strain with different representatives. With time, the lasting workers start to lose enthusiasm for specific errands adversary which they believe they ought to likewise be redressed and compensated. Legitimate ramifications Change in association structure: a move or development of Clothes R US influences the area of the business as well as the association and business structure. Directors should plunk down and re-characterize employments and duties to oblige the new store. This likewise implies deciding the techniques through which the stores will get their stock and disseminate the equivalent. As an enrolled business, the organization should report the adjustment in structure. Gopal (2008) shows this is a stage that is frequently over-looked during extension and which could demonstrate somewhat more than exorbitant to the new pursuit. Enlisted organizations need to record such changes and report them to the recorder of organizations for their own insurance. Should a contest emerge, the organization will go to the progressions recorded with the enlistment center and this is the thing that will be utilized to decide the course of the case. Permits to operate: despite the fact that the new store will be working as an establishment of the primary store, note that licenses will be required for this specific business. This remembers licenses to work for Sheffield, and furthermore circulate things in Sheffield. Absence of a permit is viewed as extortion and could land ranking directors and the business itself in a great deal of legitimate issues. What's more, the business will require an assessment enlistment. Numerous entrepreneurs expect that the new pursuit will work with a similar duty enlistment. Be that as it may, as indicated by the law, the two organizations are discrete endeavors and require singular expense enrollment licenses. Zoning necessities: in spite of the fact that there are a few apparel and design organizations working in Sheffield, before opening the store it is imperative to research and discover a portion of the zoning prerequisites. To maintain a strategic distance from blockage zoning laws are changed as often as possible. Should such law produce results before the opening of the business, all things considered, a similar business could be cut off before taking. Non-revelation: being in an unpredictable industry, for example, design and garments; the organization has extended quick. With a high turnover of workers, it isn't astonishing that numerous different organizations with practically comparative structure including showcasing and client relationship are being set up.â This presentation is an aftereffect of disregarding the significance of a non-revelation concurrence with all representatives. Classified data is released, previous representatives set up contending shops all on the grounds that the non-exposure is disregarded, (Dessler 2000). From here on hereafter all representatives perpetual and unexpected should consent to non-revelation arrangements arranged by the legitimate divisions and painstakingly organized for the organization needs. Non-revelation understandings are for the workers as well as different partners who come into contact with the organization. This incorporates providers who might be enticed to contact contenders with touchy data that could win them a decent and better benefit. This implies all agreements must incorporate a tight and restricting non-divulgence understanding. This diminishes the introduction of the organization and allows to legitimately battle any presentation by partners, providers and representatives (previous and present) effectively. Keeping up solid connections During a move, for example, is arranged by Clothes R US, the organization regularly disregards the requirements of the human asset or doesn't satisfactorily address such needs. A move and development, for example, this one is probably going to bring sentiments of nervousness or misgiving. In the event that such emotions are not appropriately tended to, the workers will turn out to be not exactly roused and strife levels may emerge. Coming up next are a portion of the procedures which could be utilized to guarantee a sound relationship during the move: Correspondence: the comm

Stretching and Activity

* Copy and answer the accompanying inquiries in a word handling record. * Be certain to spare the task report to your Personal Fitness envelope. * Be certain to spare your work as 2_04. rtf. Task Questions Part I: Beginning the Activity 1. Pick a movement, for example, strolling, running, high impact exercise, soccer, ball, or rollerblading. What practice action will you partake in? Running 2. For what reason is the warm-up period of your preparation program significant? It will extend each significant muscle bunch which will be worked during the action you are planning for. 3.Why is the chill off period of your preparation program significant? Stretch every significant muscle; center around those that will have a huge interest put on them. 4. Recognize zones of your body in which you have encountered muscle irritation because of fiery movement. Legs and arms. Part II: Design a Warm-up for Your Personal Needs For every one of the accompanying, portray what you will do to set up your body for the action that you chose in Part 1, #1. Vigorous exercise: Light run, slow cycling, simple hop roping, side mixes (running sideways without intersection your feet), skipping, and running backwards.Stretching (stretch all the significant muscle bunches utilized): ? Will include static (despite everything) extends or potentially powerful (moving) extends. * Static stretches include extending a muscle bunch as far as possible, without causing torment. Static stretches ought to be held thirty seconds for most extreme viability. * Dynamic stretches, another sheltered type of extending, includes sluggish developments which stretch the muscle gatherings. Game explicit exercise: Activities should mirror the developments you will do in the fiery action you are planning for however are done at a lower level of force. Part III:Design a Cool-down for Your Personal Needs For every one of the accompanying, portray what you will accomplish for your chill off for the movement that you hav e chosen. Oxygen consuming action: A moderate run around a field or court is perhaps the most ideal approaches to chill off. Extending: Static stretch for 10 minutes after the light running, cycling, or walk. Recuperation: Use the R. I. C. E. D. methodology to treat any injuries, wounds, or strains. Part IV: Practice What You Designed 1. Practice the warm-up you have planned. 2. Consider how the warm-up/chill off caused you to feel. Did it help set you up for the workout?What changes would you think about creation for the following exercise? Be set up to talk about this data with your educator in your Discussion-Based Assessment. It helped me get ready. I would change nothing. What I as of now I changed was extraordinary enough due to how well it caused me to feel. Part V: Skills and Performance 1. Consider an action you take an interest in and clarify how every one of the ability related parts of parity, response time, readiness, coordination, force, and speed can improve your exhi bition levels in that action. On the off chance that all the parts are joined, at that point you will get more grounded, quicker, and more advantageous.

How to Make Sense of Tricky Variables on the ACT Math Test

A â€Å"variable† in math is a placeholder for an unknown. In ACT Science, this takes on a slightly different meaning and is used to describe the factors in an experiment.   Independent variables are factors that are controlled by the scientists. Did the scientists increase the heat in the experiment? Did they add or remove pressure? If the scientists have control over the variable, it is independent. Dependent variables are factors that the scientists observe changing. This is what the look for and how they record data but they dont control it. You will also need to know direct variation and indirect variation. Direct variation occurs when two variables change in the same way over time. If Column A increases and Column B increases at the same time, we can say that the two columns vary directly.   If when Column A increases, Column B decreases, there is an indirect variation between the two elements. In the real world, think of a pizza and the number of slices eaten. The weight of the pizza is inversely proportional to the number of slices eaten. That means that as more and more slices are eaten, the pizza weights less and less. In ACT Math, you may see direct and indirect variation in expression such as â€Å"y varies directly as x† or â€Å"y is directly proportional to x.† That means you can use the equation y = kx, where k is the constant of variation. To understand the variables, look at the presented figures. Ask yourself: what does the figure tell me? What are the units of measurement? What changes, and when? Try a practice question! Which of the following graphs best illustrates the relationship between the volume of 30% acrylamide and the volume of water in the recipes listed in the table? (A)   (B)   (C)   (D) (E)   The correct answer is (C). Table 2 shows that as the volume of 30% acrylamide increases (from 11.6 ml to 66.6 ml), the volume of water always decreases (from 76.3 to 21.3 ml). Remember, in order to answer ACT Science questions correctly, you will need to pinpoint the relationships between the variables. Don’t try to memorize. Always go back to the data to find the correct answer. All of the information you need to get the questions correct are found the in passages, we just have to know where to look!

The Key Objective Of A Great Facilitator - 860 Words

The main objective of a great facilitator is to development a team that is cohesive and cooperative, producing results that make the group the most effective and efficient unit possible. However, this is not always the case. Building a team that flourishes in any situation can be a daunting endeavor. Many individuals unknowingly lack the skills necessary to be a great facilitator. Roger Schwarz (2002), has created nine ground rules for honing a more effective group. When these nine ground rules are applied and executed by a team, any facilitator will be able to produce a more effective and efficient group. Furthermore, â€Å"by becoming familiar with the ground rules, you can watch a group and identify specifically what is happening that is enhancing or hindering the group’s process† (Schwarz, 2002 p. 96). Schwarz’s (2002), nine ground rules are as followed respectively, â€Å"test assumptions and inferences, share all relevant information, use specific example s and agree on what important words mean, explain your reasoning and intent, focus on interests, not positions, combine advocacy and inquiry, jointly design next steps and ways to test disagreements, discuss undiscussable issues, and us a decision-making rule that generates the level of commitment needed† (p. 97). Purpose and Nature of Group â€Å"For a group to optimize its effectiveness, the formal leader cannot perform all of the leadership functions in all circumstances at all times, and all group members must assist eachShow MoreRelated Goup Decision Making Essay1548 Words   |  7 Pagessensitivity to others and assertiveness What are the key steps in making a decision? Whether decisions are straightforward or complex, a systematic approach will lead to success. ?  Ã‚  Ã‚  Ã‚  Ã‚  Setting objectives An objective is a specific step, a milestone, which enables you to accomplish a goal. Setting objectives involves a continuous process of research and decision-making. Knowledge of yourself and your unit is a vital starting point in setting objectives. Strategic planning takes place at the highestRead MoreA Journey Through The Valley Of Literacy Coaching Essay1186 Words   |  5 Pageseverything to come in to fruition. Over the past two years, I have gained a great deal of knowledge and I have expanded my teacher tool-box. Focusing on adult learning, organizational change, professional development and school culture; I have learned the roles of a literacy coach and reading specialist and how they should contribute to schools. Building relationships and collaboration is essential to being a literacy coach. A key ingredient for serving as a successful literacy coach is the ability toRead MoreProject Leadership Roles at TriHealth1526 Words   |  7 Pagesprogress, goals, satisfaction and closure (Bhagria, 2010). However, for a large project there are more people involved such as: executive (steering team, sponsor, stakeholders, chief projects officer), managerial (functional manager, project manager, facilitator, customer) and associate (core team member, subject matter expert), it is important that every person understands their role and what is expected of them. Yet, the complexity and/or scope of a project can determine the number of stakeholders/sponsorsRead MoreA Report On The Team Building Activity Essay1666 Words   |  7 Pagesmember and synergise it to develop solutions to the problem encountered in the work place. Once people realise that they are not a single individual but rather a part of a team, they will start to achieve success. Therefore, organizations should make great efforts to develop high performing teams which aims to achieve the organization’s success in all its business fronts (Aspect Consulting and Training, 2013). Team building activities have been recognised as a guaranteed way to enhance the effectivityRead MoreHow Team Work Is A Essential For Health Care Facilities Essay1312 Words   |  6 Pagesmember and synergise it to develop solutions to the problem encountered in the work place. Once people realise that they are not a single individual but rather a part of a team, they will start to achieve success. Therefore, organizations should make great efforts to develop high performing teams which aims to achieve the organization’s success in all its business fronts. Team building activities have been recognised as a guaranteed way to enhance the effectivity of a group or a team. The activitiesRead MoreQuestions On Systemic Forces Of Oppression1403 Words   |  6 Pagesindividuals stuck in the situation that they are currently in. Applied Definition: The over the counter drug abuser would disclose personal details from the past or present that could have possibly had an impact on their decision to use drugs. Objective: The learner should be able to identify one situation in their life that can be attributed to their misuse of over the counter drugs. Activities: (1) Open letter In the following activity the client would be given approximately three days toRead MoreThe Importance Of Cooperative Learning And Learning1338 Words   |  6 PagesIntroduction Great facilitators’ implement effective learning by introducing and perfecting different instructional lessons to meet the emotional, social, and academic needs of all their students. Research into teaching practices allows educators to customize learning for every one of their students. Today’s classrooms, students work both independently and in groups to demonstrate what they have learned. Learners now have choices over how they summarize their understanding of the lesson materialRead MoreTeaching : Teaching And Teaching1400 Words   |  6 Pagesinformation in knowledge in the classroom environment. This means that the teacher’s ability to correctly and efficiently deliver the course lesson is pivotal in accomplishing student understanding. There are seven key components to direct teaching that ensure this. State learning objectives and prepare them for the lesson, review the skills and concepts that will be necessary for the lesson, presenting the material, give guided practice and conduct learning probes, assess performance with accurate feedbackRead MoreQualitative Method Of Face With A New Pasta Dish Essay1429 Words   |  6 Pagespossible information required for the examination, easy going open minded talks give rise to more engagement by examiner to know the reasons for their opinions while interview is going on. Steps to implement the interview are: Clearly analyse the objective of the research according to the requirements of Pablo, as he wants to introduce a new Pasta dish. Exactly set up the survey with sensible questions which can clearly make respondents to give out their views on the new dish which could be wise enoughRead MoreWhat I Have Learned of Leadership1198 Words   |  5 Pagescourage to make it happen. A majority of the information I learned from this course came from learning about myself. Through readings, course activities, and various projects, I learned what makes a great leader, but more importantly what traits I possess that will make me a great leader. In order to be a great leader, one must have an understanding of what leadership is. Leadership is a social influence (Stogdill, p. 25). It means leaving a mark. It is initiating and guiding, and the result is change

Chapter 5 Classwork Solutions free essay sample

Otto and Fiona are negotiating the terms of their divorce. Otto has agreed to transfer property to Fiona over the next two years, but he has reserved the right to make cash payments in lieu of property transfers. Will tax considerations play a role in Ottos decision to transfer property or pay cash? How will Ottos choice affect the combined gross income and income taxes paid by Otto and Fiona? Explain. Under the proper conditions (under a written separation agreement or divorce decree that does not designate payments as something other than alimony, the pouses do not live together when the payments are made, and the payments that cease on the recipients death), cash payments are deductible alimony whereas property settlements have no immediate tax implications. Because alimony is included in the gross income of the recipient and is deductible by the person making the payment, the choice to make cash payments will not affect their combined gross income. However, the choice will affect combined taxes paid if Otto and Fiona do not have the same marginal tax rates on the payments. The combined taxes payable will e lower if Otto has a higher rate than Fiona (the alimony deduction reduces taxes at a high rate and the alimony income is taxed at a lower rate) than if Fiona has a higher marginal tax rate than Otto. 30. Rolando purchases a golf cart from his employer, E- Z-Go Golf Carts, for a sizable discount. Explain the rules for determining if Rolandos purchase results in taxable income for him. Although the general rule is that bargain purchases by an employee from an employer creates taxable compensation income to the employee, the tax law does provide a limited exclusion for employee bargain urchases. Specifically, employees may exclude a) a discount on employer-provided goods as long as the discount does not exceed the employers gross profit percentage on all property offered to sale to non-employee customers and (b) up to 20 percent employer-provided discount on services. Discounts in excess of these amounts are taxable as compensation. Thus, if Rolando purchases the golf cart for a price that equals or exceeds his employers cost, the purchase will not result in any taxable income for him. 34. Cassie works in an office and has access to several professional color printers. Her employer allows Cassie and her fellow employees to use the printers to print color postcards for the holidays. This year Cassie printed out two dozen postcards worth almost $76. Must Cassie include this amount in her gross income this year? Explain your answer. No the benefit is considered a nontaxable de minimis fringe benefit because it is small in amount and infrequent. 4. For the following independent cases, determine whether economic income is present and, if so, whether it must be included in gross income (that is, is it realized and recognized for tax purposes? ). a. Asia owns stock that is listed on the New York Exchange, and this year the stock increased in value by $20,000. b. Ben sold stock for $10,000 and paid sales commission of $250. Ben purchased the stock several years ago for $4,000. c. Bessie is a partner in SULU Enterprises LLC. This year U repo e rt d that Bessies snare ot rental income was S 00 and ner snare ot municipal interest was $750. . Economic income of $20,000 is present, but there is no realization for tax purposes. Without realization, there can be no recognition. Hence this will not be included in the gross income. b. Economic income is present and has been realized through the sale. Return of capital limits the addition to gross income to the net gain on the sale, $5,750. The presumption in the law is that realized income is included in gross income. Thus, absent some additional facts which allow the deferral or exclusion of the income, recognition would follow realization, and the income would be taxed. . Bessies share of rental income is included in gross income, and her share of municipal interest is excluded from her gross income. 47. For the following independent cases, determine whether economic income is present and, if so, whether it must be included in gross income. Identify a tax utho rity that supports your analysis. a. Hermione discovered a gold nugget (valued at $10,000) on her land. b. Jay embezzled $20,000 from his employer and has not yet been apprehended. c. Keisha found $1,000 inside an old dresser. She purchased the dresser at a discount furniture store at the end of last year and found the money after the beginning of the new year. No one has claimed the money. a. Hermione must include the value of the nugget in her gross income. The value of the nugget is realized income because gold is marketable in a nugget form and easily valued. The authorities (Reg S 1 . 61-14(a). ; Rev. Rul. 1, 1953-1 C. B. 17) refer to the finder ofa treasure trove and hold that there is gross income (to the extent of the ascertainable value in U. S. currency) in the tax year in which the property is reduced to the taxpayers undisputed possession. . Jay might argue that no economic income is present because there is a liability to return the embezzled funds. The IRS argues that Jay does not intend to return the funds, so no liability exists at the time of the embezzlement, and therefore, income is present in that period. The Supreme Court has held that embezzled money is included in the embezzlers gros s income if he funds are received without restriction on the use of the funds and without a consensual recognition, express or implied, of an obligation to repay the funds (see Eugene James v. U. S. , (1961, S. Ct. ) 366 US 213). So, Jay is unlikely to win this argument. c. The answer to this question depends on state law. If she is not required under state law to search for the owner of money or give the money to authorities, she must recognize gross income on the funds. If she is required under state law to search for the owner or return the funds, she does not recognize the income. If she ignores the law, she must include the amount in gross income because she has taken an undisputed claim on the income. When does she recognize the income? When she bought the dresser (last year) or when she found the money (this year)? In a Sixth Circuit case the taxpayer bought a piano for $15 at an auction and seven years later discovered $4,467 hidden inside. The Court held that the money was reduced to undisputed possession in the year of discovery and not in the year the taxpayer bought the piano at an auction (Ermenegildo Cesarini v. U. S. , (1970, CA6)428 F2d 812). Jim recently Joined the Austin Barter Club, an organization that tacili tates the exchange of services between its members. This year Jim provided lawn-mowing services to other club members. Jim received the following from the barter club. Determine the amount, if any Jim should include in his gross income in each of the following situations: a. Jim received $275 of car repair services from another member of the club. b. Jim received a $150 credit that gave him the option of receiving a season pass at a local ski resort from another member of the club. However, he forgot to request the pass by the end of the ski season and his credit expired. c. Jim received a $450 credit that can only be applied for goods or services from club members next year. . In an exchange of services, income has been received in the amount of the value of services received (gross income includes the receipt of services as well as money and goods). Hence, Jim is taxed on the $275 of car repair services. b. The issue is whether the credit represents a valuable right. Because the right could be redeemed for property worth $150, then under constructive receipt Jim should recognize income of $150. c. If a barter credit can only be redeemed for future services, then the taxpayer could argue that no ealization has yet occurred. But, it would be included in his gross income next year when the credit becomes a valuable right. 53. Clyde is a cash method taxpayer who reports on a calendar-year basis. This year Paylate Corporation has decided to pay Clyde a year-end bonus of $1 ,OOO. Determine the amount Clyde should include in his gross income this year under the following circumstances: a. Paylate Corporation wrote the check and put it in his office mail slot on December 30 of this year, but Clyde did not bother to stop by the office to pick it up until after year-end. b. Paylate Corporation mistakenly wrote the check for $100. Clyde received the remaining $900 after year-end. c. Paylate Corporation mailed the check to Clyde before the end of the year, (and it was delivered before year end). Although Clyde expected the bonus payment, he decided not to collect his mail until after year-end. d. Clyde picked up the check in December, but the check could not be cashed immediately because it was postdated January 10. a. Clyde is taxed on the $1,000 under the constructive receipt doctrine. b. Clyde is taxed on the $100 the remaining $900 is taxed in the next year. c. Clyde is taxed on $1,000 unless the mail was not delivered until after year-end. Clyde would need to check his mail on December 31 or he would have the burden of proving he didnt receive the check before year-end if the IRS alleges that the check was delivered before year-end. d. Clyde is not taxed until next year because the postdated check is a substantial restriction. 55. Cammie received 100 NQOs (each option provides a right to purchase 10 shares of MNL stock for $10 per share) at the time she started working for MNL Corporation four years ago when MNLs stock price was $8 per share. Now that MNLs stock price is $40 per share, she intends to exercise all of her options.

The Storm Essays (789 words) - Rooms, Basement, Building Engineering

The Storm Analysis of ?The Storm? In McKnight Malmar's frightening story ?The Storm? she weaves a violent storm and murder together to heighten the horrific fear that engulfs Janet Willsom. The storm is a combination of mother nature, Janet's emotions and her heartbreaking dilemmas. The story begins with Janet Willsom coming home from a vacation seeing her sister who is very ill. She has come back a week early hoping her husband, Ben, would be home so she could surprise him but he's not. There is a very strong storm unfolding outside and Janet gets concerned with Ben's whereabouts. She wonders if he is still in the city working late. There is a letter addressed to Ben on the table but she destroys it because she knows that this letter is probably no different from the others that have been sent to him in the past. Throughout this suspenseful tale she is lonely in the isolated home far away from the busy urban city. As the storm got worse, she started to hear footsteps and she thought she saw a face at the window in the living room. Was this ghostly face in the window her husband? Realizing that maybe it was her imagination, she went to the basement to get wood to make a fire. The basement was damp and dark and there was a chill in the air because the basement door was wide open. Janet wondered if the wind was so strong that it blew it open or if there was an intruder. She grabbed the doorknob and closed it as hard as she could because the wind was so strong. The fire wood was in the corner so she walked towards it. All of a sudden she noticed that her old trunk was opened just a crack, she walked to over to it and threw it open. Lying in there was a body of a woman in a red dress with a man's diamond ring on her finger. In terror Janet ran up the basement stairs, locked the door and reinforced it with a heavy wooden chair. Simutainously she heard glass shattering from the cellar window and ran into the living room to calm her fears. Soon after, Janet's husband Ben walked in the front door soaking wet, dirty and pale. She started to tell her husband the events that had happened that night. He found it hard to believe that there was a prowler lurking around outside and that there was a dead body in the trunk. Janet took him to the basement, they looked in the trunk but there was nothing in it. She wondered if she was seeing things until she saw the same diamond ring on her husband's finger that had been on the woman's finger. She realizes that her husband killed the woman. With all of the fear and strength in her body she runs up the basement stairs, ignoring Ben screaming her name she runs out of the house and never looks back. The story gave me a feeling that I was there out of sight from her but watching her every move. It was also from a very suspenseful third-person point of view. Throughout the story she thinks about all the good qualities her husband has and at the same time is missing him. The letters that are addressed to him says New York City on the envelope; he is always angry about those letters but Janet never sees the contents of those letters. My theory is that these letters are from his mistress; she was blackmailing him to leave his wife. There was a lot of emphasis on the storm itself , She starts to become apprehensive about the storm because of its increasing power ?The wind hammered at the door and the windows, and the air was full of the sound of water, racing in the gutters, pouring from the leaders, thudding on the roof.? (244) I feel that there is a storm outside but there also a storm going on from within Janet because she has doubt about her husband's fidelity. As for the ghostly face in the window and the dead woman in the trunk; her husband killed his mistress, heard his wife walking in