Wednesday, May 6, 2020
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, ââ¬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 groupââ¬â¢s processâ⬠(Schwarz, 2002 p. 96). Schwarzââ¬â¢s (2002), nine ground rules are as followed respectively, ââ¬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 neededâ⬠(p. 97). Purpose and Nature of Group ââ¬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 à |à 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. ?à à à à à 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 à |à 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 à |à 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 à |à 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 organizationââ¬â¢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 à |à 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 organizationââ¬â¢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 à |à 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 à |à 6 PagesIntroduction Great facilitatorsââ¬â¢ 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. Todayââ¬â¢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 à |à 6 Pagesinformation in knowledge in the classroom environment. This means that the teacherââ¬â¢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 à |à 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 à |à 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
Tuesday, May 5, 2020
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.
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