A Comparison of the Divine in Gilgamesh, the Old Testament of the Bible

The Divine in Gilgamesh, The Old Testament, and Metamorphoses Along with different languages, customs and traditions, ancient Hebrews, Middle-easterners and Romans had very different beliefs about the divine. For example, Hebrews are monotheistic, while Middle-easterners and Greco-Romans of other(a) time periods believe in many gods. Writings from the ancient time period sketch these differences, as well as the many similarities between ghostly beliefs. The Old Testament is an excellent reference depicting Hebrew beliefs, while Gilgamesh outlines many Middle-eastern beliefs, and The Metamorphoses shows readers many ancient Greco-Roman beliefs about the divine. The Hebrew God as depicted in the Old Testament is omnipotent and omniscient. He creates perfect and harmonious order in the universe, as depicted in Genesis 1, In the beginning God created the heaven and the earth. And the Earth was without form, and void and darkness was upon the face of the deep. And the Spirit of God moved upon the face of the waters, (51) which was created by Him in six old age (47), Thus the heavens and the earth were finished, and all the host of them. And on the seventh day God ended his work which he had made (52). Though the Hebrew God is all-powerful, He creates human kind to have free will (47). This free will can be seen in the story of Adam and Eve. Gods warns two Adam and Eve that they can eat anywhere they want, except from the Tree of Knowledge, and they do anyway (53). Along with free will came disobedience (47). The story of jinx shows this disobedience when the Lord told Jonah to go to Ninevah to tell its inhabitants that they would be punished for their wickedness. Instead, Jonah decides to flee from th... ...rough inspection, because there are also many differences in the religions, such(prenominal) as how many gods citizens may believe in and what their powers are. However similar or different, these texts provide readers with insight into the different c ultures throughout the world and offer a basis for the religions that are popular throughout the world today. Works Cited The Bible The Old Testament. The Norton Anthology of valet Masterpieces. Ed. Sarah Lawall et al. Vol 1. 7th ed. New York Norton, 1999. 47-97. Gilgamesh. Trans. N.K. Sandars. The Norton Anthology of World Masterpieces. Ed. Sarah Lawall et al. Vol 1. 7th ed. New York Norton, 1999. 16-47. Ovid. Metamorphoses. Trans. J.P. Sullivan. The Norton Anthology of World Masterpieces. Ed Sarah Lawall et al. Vol 1. 7th ed. New York Norton, 1999. 895-943.

Essay example --

This literature review will examine the leadership theories of Contingency leadership and Blake and Moutons leaders Grid. In this lawsuit study, it will help to analyze the leadership theory of the two leaders that played a part failed to avoid the genocide war in Rwanda.Leadership StyleBlake and Moutons leadership grid is studying of the degree of task-orientated against people-orientated. It helps to identify the leadership hyphen of the leaders according to the route that they handle the situation. Under task-orientated leadership, the leaders atomic number 18 focusing on the production and efficiency on the output and plan ahead on how to complete it in spite of appearance the timeframe. While under people-orientated leadership, the leaders are focusing on the needs and interest of the members. The leader will break into parts according to their abilities. There are five leadership styles that are under this theory which are country club leadership, team leadership, impove rished leadership, middle of the road leadership and produce or perish leadership. This theory is able to explain the way of the leader of the work. Based on Blake and Moutons leadership grid, Romeo Dallaire fits into country club leadership style which is referring to care for the needs of the members and making everyone contented in the team. By doing so, it caused the output to be low and lack of direction to do the task. Case study showed that Dallaire took his province to take care of his troops. In case study, it stated that there were severe shortage of resources such as lodging and food but being glum down due to budgetary reasons. In order to solve this matter, he managed to think of sharing the supplies together with his fellow officers and his share. Another examp... ... of a method to deport them to stay at the tents. Another example, Booh rejected his plan for get hold of the weapon cache. He should have kept convincing to let his officer to recognize his point of views. Morse and Lorsch (1970) suggested that how well a leader can lead his followers are based on the various circumstances. Dotlich & Cairo (2003) stated that an useless leadership can be produced based on the behavior, the way of handling task, characters and qualities. Booh Booh did not use his authority to assist and resolve the problem due to his fear. From the case study, Booh Booh watered down Dallaires report regarding the help from UN so in the end, Dallaire did not get any help from UN. Another example would be Dallaire commended to take hold of the weapon caches but Booh Booh rejected due to his fear of the relationship of UN forces and the government.

1984 And The Left Hand Of Darkness Essay -- essays research papers

The two books Nineteen Eighty-Four and The Left Hand of Darkness help to define humanity and truth. human race is the condition, quality or fact of being human collectively. The definition of truth is things as they are, things as they have been, and things as they are to come. Truth cannot change because it does not reflect a personal perspective. These books illustrate how gentleman relate towards themselves, fri completions, enemies and humanity as a whole.Truth allows humans to stand-alvirtuoso. When they find truth they are competent to be one against the whole. "Being in a minority even a minority of one did not make you mad. There was truth and in that respect was untruth, and if you clung to the truth even against the whole world, you were not mad."(Pg.171, Nineteen Eighty-Four) This fact allows Winston to fight against the party. Truth is a powerful weapon that can defeat all odds. " wizard voice speaking truth is greater force than fleets and armies, given time." (Pg. 27, The Left Hand of Darkness) Genly Ai knew that eventually the people of Winter would accept the truth, however it would unaccompanied take time. Truth cannot be changed by man but can only be distorted. This fact is illustrated in both books. "The shortcomings are in the messenger, not the message." (Pg. 106, The Left Hand of Darkness) Genly Ai knew that sometimes when the responsibility of the truth is on one person it could get distorted. The truth can also get distorted when the people holding the power are in charge of keeping the truth. "Everything faded into mist. The past was erased, the erasure was forgotten, the lie became the truth." (Pg. 62, Nineteen Eighty-Four) When truth is distorted one loses the exemption to decide if one wants to support truth or untruth. When peoples friendships go untested they believe a friend would do anything for them, but when the trials come the trials end in betrayal. Winston believes he will stay true to Julia no matter what happens. "If I could save Julia by doubting my own pain, would I do it? Yes, I would." (Pg. 184, Nineteen Eighty-Four) After Winston betrays everyone except Julia, he still believes he can withstand his torture and not betray Julia. "You have whimpered for mercy, you have betrayed everybody and everything. Can you retrieve of a single degradation that has not happened to you? Winston had stopped weeping, th... ...ston is a part of his country by force, he eventually is brain washed by OBrien and changes his scorn for Big Brother to love for him. "Down with Big Brother" (Pg. 18, Nineteen Eighty-Four) "He loved Big Brother." (Pg. 236, Nineteen Eighty-Four) He loses his freedom for he feels that freedom is the ability to die hating Big Brother. "To die hating them, that was freedom." (Pg. 223, Nineteen Eighty-Four) Winston is brain washed and as a result he loses the freedom to make his own decisions about(predicate) whom he will hate and whom he will love. These books show that though the relationships between humans might be different, the principals are the same. These principals include the fact that humans will stand-alone when they have the truth on their side because truth cannot be changed. Secondly, when friendships are tried, they will break because of ones love of him self. Moreover, the death sentence is not a necessary way to punish ones enemies. Lastly, being part of a group can be helpful because an individual belongs, yet harmful because of craft loyalty. The relationships people build with others are a reflection of their beliefs of truth and humanity.

HIV and AIDS :: STD, HIV, AIDS

In 1981, the first cases of severe immune system deterioration were recognized developed foreign transmittings. The new disease was later named "AIDS". At that time, no one knew what was causing the disease. Since then, science has shown that the Human Immunodeficiency Virus (human immunodeficiency virus) is the cause of AIDS. As human immunodeficiency virus infection progresses, it weakens a persons ability to fight off diseases. By attacking the immune system, the virus leaves people more susceptible to other diseases. When a person with HIV contracts one of several additional diseases, or when a persons immune system shows serious deterioration, that person is classified as having AIDS. As of June 1994 over 550,000 Americans had AIDS. I strike updated numbers. Globally, 37.8 million adults and children were living with HIV/AIDS at the end of 2003. More than 95% were living in low- and middle-income countries. In 2003, 4.8 million people were newly infected with HIV, an d there were 2.9 million adult and child deaths due to HIV/AIDS. Almost 50% of newly infected adults were women. Since the beginning of the epidemic, there have been more than 20 million AIDS deaths.HIV is transmitted during sex, through and through significant and direct contact with infected blood (including menstrual blood), from mother to baby, Breast milk, Semen and mayhap pre-seminal fluid ("pre-cum"), Vaginal secretions. In order for HIV to be transmitted HIV must be present. HIV must get inside the body. The intimate behaviors that can transmit HIV. Vaginal sex ( genus Phallus in the vagina), Anal sex (penis in the anus) involving either men or women and Oral sex (mouth on the penis or vagina). Other ways that HIV can be transmitted communion needles when shooting drugs Home tattooing and body piercing Accidental needle sticks crease transfusions Childbirth Breast-feeding. It is important to know, Most people with HIV infection do not look sick. It is important to remember that HIV is NOT transmitted through Saliva, tears, sweat, feces, or urine Hugging Kissing Massage Shaking hands Insect bites Living in the same house with someone who has HIV Sharing showers or toilets with someone with HIVSome behavior is more risky than others. It is important to recognize that risk factors are not the direct cause of disease. HIV affects people at every point on the risk spectrum and many people who are most "at risk" for HIV infection neer become infected. Understanding HIV risk factors can help you better evaluate your own risk.

News And Newspapers -- essays research papers

discussion and NewspapersNews is simply delineated as a report of a recent event something onehas not heard of before(Websters, 282). Conceding that it is inelaborate inits definition, news is much more intricate as it succumbs to unifiedmoney devising ideologies. The corporate essence of news is prevalent in the formof the composition a paper published periodically for circulating news that is change therefore making news a business. In business the saying goes that thecustomer is always right making news subject to the demands of these consumers.The underlying design of news is to provide facts upon which decisions arebased (Mencher, 56). Yet this purpose is tainted to accommodate the newspapers aim to sell papers. Journalism is the work of gathering news, thereforemaking the journalist succumb to the corporate needs of the newspaper. Thethree major newspapers of Toronto (Toronto Sun, Toronto Star and The Globe &Mail) discord in their journalistic techniques for the purpose of selling theirproduc t."News is more often made rather than gathered. And it is made on the basis ofwhat the journalist thinks is important or what the journalist thinks theaudience thinks is important" (Postman, 14).     The Toronto Sun focuses on the audience that yearns for entertainmentand adjuts its word selection and choice of names to accommodate this needfor entertainment. The glitz and glamour of todays celebrities provide afantasy world in which the proofreader can escape. The Toronto Sun leaves no stoneuncovered as it stays on top of celebrity issues to accommodate their audience the average Joe with entertainment. Michael Jacksons wife gave nascence to ababy boy yesterday at Cedars-Sinai Medical Center (T.Sun Feb. 18/97) in thearticle titled Oh Baby, Jacko to be a dad soon. What makes this article moreominous than any other birth other than that it is entertaining to the starcrazed general public? Hundreds Get To Eye Claudia the so called superbabe asshe breezes her way into The Bays downtown Yonge St. Store(T. Sun Feb. 25/97).Up to five hundred people waited for up to two hours for a glimpse of thefamed dish aerial and to hear her speak(T. Sun Feb. 25/97). Imagine how many lookedin the Sun for the article. The article choices of the Sun have a directaffiliation to the need for it as a business to p... ...articleHospitals Blood Stock Almost Exhausted contains human interest through itsability to show the familiarity working unneurotic Although other hospital bloodbanks were also short of blood, the Toronto Hospital and St. Michaels Hospitalagreed to send blood to Sunnybrook by taxi if needed (T. Star April 2/97). Theaspect of community togetherness provokes human interest and complies with theStars general theme of family. The Globe and Mail article Toronto DesperateFor Blood roused human interest thorough community togetherness in case thepatient required more blood than was on hand the hospital contacted the R edCross society and two other hospitals to chink a continued supply." Thisarticles illustration of human interest is moderated through the exclusion ofthe agreement of the two hospitals to provide more blood even though they werelow. or else the article stuck strictly to the facts that the Globes readerspay for.Realistically, the sale of newspapers is the primary objective of thejournalist illustrated through their use of techniques. Journalistic content andtechniques vary according to the audience towards which the newspaper directsits attention.

News And Newspapers -- essays research papers

News and NewspapersNews is simply delineated as a report of a recent event something mavenhas not heard of before(Websters, 282). Conceding that it is inelaborate inits definition, intelligence is much more intricate as it succumbs to incarnatemoneymaking ideologies. The corporate midpoint of news is prevalent in the formof the newspaper a paper published periodically for circulating news that issold therefore making news a production line. In business the saying goes that thecustomer is always right making news subject to the demands of these consumers.The underlying purpose of news is to provide facts upon which decisions argonbased (Mencher, 56). Yet this purpose is tainted to accommodate the newspapersneed to sell papers. Journalism is the work of gathering news, thereforemaking the journalist succumb to the corporate needs of the newspaper. Thethree major newspapers of Toronto (Toronto solarise, Toronto Star and The Globe &Mail) discord in their journalistic techniques for the purpose of selling theirproduc t."News is more often do rather than gathered. And it is made on the basis ofwhat the journalist thinks is important or what the journalist thinks theaudience thinks is important" (Postman, 14).     The Toronto Sun focuses on the audience that yearns for entertainmentand adjuts its backchat selection and choice of articles to accommodate this needfor entertainment. The glitz and glamour of todays celebrities provide afantasy world in which the reader can escape. The Toronto Sun leaves no stoneuncovered as it stays on top of celebrity issues to accommodate their audience the average Joe with entertainment. Michael Jacksons wife gave birth to ababy boy yesterday at Cedars-Sinai Medical Center (T.Sun Feb. 18/97) in thearticle titled Oh Baby, Jacko to be a dad soon. What makes this article moreominous than all other birth other than that it is entertaining to the starcrazed general public? Hundreds Get To Eye Claudi a the so called superbabe asshe breezes her way into The Bays downtown Yonge St. fund(T. Sun Feb. 25/97).Up to five hundred people waited for up to two hours for a glimpse of thefamed beauty and to hear her speak(T. Sun Feb. 25/97). Imagine how many lookedin the Sun for the article. The article choices of the Sun have a directaffiliation to the need for it as a business to p... ...articleHospitals Blood Stock Almost Exhausted contains human race interest through itsability to show the community working together Although other hospital businessbanks were also short of blood, the Toronto Hospital and St. Michaels Hospitalagreed to send blood to Sunnybrook by taxi if needed (T. Star April 2/97). Theaspect of community togetherness provokes human interest and complies with theStars general theme of family. The Globe and Mail article Toronto DesperateFor Blood roused human interest thorough community togetherness in case the unhurried required more blood than was on hand the hospital contacted the RedCross society and two other hospitals to ensure a continued supply." Thisarticles object lesson of human interest is moderated through the exclusion ofthe agreement of the two hospitals to provide more blood even though they werelow. Instead the article stuck strictly to the facts that the Globes readers afford for.Realistically, the sale of newspapers is the primary objective of thejournalist illustrated through their use of techniques. Journalistic content andtechniques vary according to the audience towards which the newspaper directsits attention.

South-Western Federal Taxation: Comprehensive Volume

CHAPTER 21 PARTNERSHIPS SOLUTIONS TO PROBLEM MATERIALS Status Q/P Question/ learn Present in Prior business objective lens upshot Edition Edition LO 1Partnership definitionNew 2LO 2General union versus LLCNew 3LO 1Check-the-box regulationsNew 4LO 2Partnership r tear downue reportingModified1 5LO 2Analysis of Income scheduleModified1 6LO 2Partnership Schedule M-3New 7LO 3Special allocationsNew 8LO 3 majuscule accountsNew 9LO 3Inside versus outside soilNew 10LO 4Comparison of corporate and leagueUnchanged2 treatment 11LO 4Application of 721New 12LO 4Exceptions to 721New 13LO 4Disguised bar polish off issue recognitionUnchanged4 14LO 5Initial be of a coalitionNew 15LO 6Cash score order for pardnershipsNew 16LO 7Economic effect testUnchanged8 7LO 8Adjustments to mates dry devourUnchanged9 18LO 8Liability allocations to reasonUnchanged10 19LO 10Guaranteed paymentsNew 20LO 8, 9, 14Partnership advantages and disadvantagesUnchanged12 21LO 4, 6, 7 ,Partnership formation and operationsUnchanged13 8, 9, 10issues 22LO 11Basis in distributed blank spaceUnchanged14 23LO 11Distribution ordering rules liquidatingNew versus nonliquidating scatterings 24LO 11 impressionual taxation results of distributionsNew 25LO 12Ramifications of exchange of a fusion pleaseNew t all(prenominal)er For difficulty, timing, and assessment information about apiece item, see p. 1-4. Status Q/P Question/ Learning Present in Prior Problem Objective Topic Edition Edition 6LO 4Formation of confederacy inside and buttUnchanged15 27LO 4, 14Formation of federation inside and outsideUnchanged16 outside grounding 28LO 4Contribution of various properties onUnchanged17 formation of a confederacy foothold and disparagement 29LO 4Formation of a unionNew 30LO 4Formation of a fusionNew 31LO 4, 8, 14Basis of seat received as gift receipt Modified19 of interest for operate 32LO 8, 14Planning for service interestsNw 33LO 4, 10, 14D isguised sale versus distributionUnchanged20 *34LO 4, 7Treatment of extendd holdingNew 5LO 5Tax issues cerebrate to formation ofUnchanged5 union 36LO 4, 5, 6,Preparation of sign LLC tax returnUnchanged6 37LO 6Accounting systemsUnchanged7 *38LO 5Definition of organization existUnchanged21 amortization of organization be *39LO 6Computation of confederacys required taxUnchanged24 grade infra the least aggregate deferral rule 40LO 4, 7Date grounding of partners interest enlighten on saleUnchanged25 of contributed land with precontribution built-in build 41LO 7Date rump of partners interest issue on saleUnchanged26 of contributed land *42LO 7, 8Computation of partners outside bag atModified27 beginning and end of year when several achievements took place *43LO 7, 8Partnership income partners cornerstoneModified28 each stated items guaranteed payments 44LO 7, 8, Partnership income partners basis tone endingModified29 10,limitations guaranteed payments 45LO 4, 7, 8Par tnerships income and separately statedUnchanged30 items partners basis and amount at risk 6LO 4, 7, 8Same as Problem 45 for an LLCModified31 47LO 7, 8, 9,Basis and loss limitationsUnchanged32 *48LO 4, 7, 8, parcellings under 704(b)Modified33 9 49LO 7, 8, 9Allocation of eluci see to it under 704(b)Modified33 50LO 7, 8, 9Allocations to partner basis in interest Unchanged34 loss limitations 51LO 8Allocation of recourse debtUnchanged35 52LO 4, 8Sharing recourse debt for basis pointsUnchanged36 Instructor For difficulty, timing, and assessment information about each item, see p. 21-4. Status Q/P Question/ Learning Present in Prior Problem Objective Topic Edition Edition 3LO 8, 9, 14Basis calculations and loss limitationsUnchanged11 54LO 8, 9Loss disallowance under 704(d), 465,Unchanged37 and 469 55LO 7, 10Timing of recognition of guaranteedModified38 payments 56LO 10Timing of recognition of guaranteed New payments, continued *57LO 7, 10Comparison of C locow eed salary versus Unchanged39 partnership guaranteed payment 58LO 10Disallowed 267 loss from sale of postUnchanged40 to partnership by partner conversion f roof attract to general income from sale of investment berth to partnership by partner 59LO 11Nonliquidating distribution basis of New assets distributed (limited) partners outside basis 60LO 11Nonliquidating distribution basis of New assets distributed (limited) partners outside basis *61LO 11Nonliquidating distributions amount andModified43 constitution of apply or loss basis of assets distributed partners outside basis *62LO 11Allocation of basis to multiple assetsUnchanged44 distributed 3LO 11Effect of change in partners distribute of New liabilities nonliquidating versus liquidating distributions 64LO 11Results of various liquidating distributionsUnchanged45 65LO 12Sale of partnership interest amount andModified46 face of benefit or loss basis of rising partners interest alternative to adjust basis of partnership piazza *The solution to this problem is available on a transpargonncy master. Instructor For difficulty, timing, and assessment information about each item, see p. 21-4. Status Q/P Research Present In Prior Problem Topic Edition Edition 1Economic effect allocationsUnchanged1 2Allocation of liabilitiesNew Internet activityUnchanged3 Estd Assessment nurture Question/ completion AICPA* AACSB* Problem Difficulty conviction Core Comp Core Comp 2 docile 10 FN-Reporting uninflected 3 Easy 10 FN-Reporting analytic 4 Easy 10 FN-Reporting analytic 5 mean(a) 10 FN-Reporting uninflected 6 fair 10 FN-Reporting uninflected 7 Easy 10 FN-Reporting Analytic 8 strength 10 FN-Reporting Analytic 9 Easy 10 FN-Reporting Analytic 10 Medium 10 FN-Reporting Analytic 11 Easy 10 FN-Reporting Analytic 12 Medium 10 FN-Reporting Analytic 13 Medium 10 FN-Measurement FN-Reporting Analytic thoughtful persuasion 14 Medium 10 FN-Reporting Analytic meditative Thinking 15 Medium 10 FN-Reporting Analytic 16 Easy 10 FN-Reporting Analytic 17 Easy 10 FN-Measurement Analytic 18 Medium 10 FN-Measurement FN-Reporting Analytic 19 Easy 10 FN-Reporting Analytic 20 Medium 10 FN-Measurement FN-Reporting Analytic 21 Medium 15 FN-Reporting Analytic 22 Easy 10 FN-Measurement FN-Reporting Analytic 23 Easy 5 FN-Measurement FN-Reporting Analytic 24 Easy 5 FN-Measurement FN-Reporting Analytic Reflective Thinking 25 Medium 10 FN-Measurement FN-Reporting Analytic Reflective Thinking 26 Easy 10 FN-Measurement FN-Reporting Analytic 27 Medium 10 FN-Measurement FN-Reporting Analytic Reflective Thinking 28 Easy 10 FN-Measurement FN-Reporting Analytic 29 Easy 10 FN-Measurement FN-Reporting Analytic 30 Medium 10 FN-Measurement FN-Reporting Analytic 31 large(p) 15 FN-Measurement FN-Reporting Analytic Reflective Thinking *Instru ctor See the Introduction to this supplement for a discussion of apply AICPA and AACSB core competencies in assessment. 32 Medium 10 FN-Reporting Analytic Reflective Thinking 33 Medium 15 FN-Measurement FN-Reporting Analytic Reflective Thinking 34 Medium 15 FN-Measurement FN-Reporting Analytic 35 Medium 10 FN-Measurement FN-Reporting Analytic Reflective Thinking 36 Medium 10 FN-Measurement FN-Reporting Analytic Reflective Thinking 37 Medium 10 FN-Reporting Analytic 38 Medium 10 FN-Measurement FN-Reporting Analytic 39 Medium 10 FN-Reporting Analytic 40 Medium 15 FN-Measurement FN-Reporting Analytic 41 Medium 15 FN-Measurement FN-Reporting Analytic 42 Medium 20 FN-Measurement FN-Reporting Analytic 43 Hard 15 FN-Measurement FN-Reporting Analytic 44 Hard 15 FN-Measurement FN-Reporting Analytic 45 Medium 15 FN-Measurement FN-Reporting Analytic 46 Medium 15 FN-Measurement FN-Reporting Analytic 47 Medium 15 FN -Measurement FN-Reporting Analytic 48 Medium 10 FN-Measurement FN-Reporting Analytic Reflective Thinking 49 Hard 10 FN-Measurement FN-Reporting Analytic 50 Hard 15 FN-Measurement FN-Reporting Communication Analytic 51 Medium 10 FN-Measurement FN-Reporting Analytic 52 Hard 15 FN-Measurement FN-Reporting Communication Analytic 53 Medium 15 FN-Measurement FN-Reporting Analytic Reflective Thinking 54 Hard 15 FN-Measurement FN-Reporting Communication Analytic 55 Medium 10 FN-Measurement FN-Reporting Analytic *Instructor See the Introduction to this supplement for a discussion of victimization AICPA and AACSB core competencies in assessment. 56 Medium 10 FN-Reporting Analytic 57 Medium 10 FN-Measurement FN-Reporting Analytic 58 Easy 10 FN-Measurement FN-Reporting Analytic 59 Medium 10 FN-Measurement FN-Reporting Analytic 60 Medium 10 FN-Measurement FN-Reporting Analytic 61 Medi m 10 FN-Measurement FN-Reporting An alytic 62 Medium 10 FN-Measurement FN-Reporting Analytic 63 Medium 5 FN-Measurement FN-Reporting Analytic 64 Medium 15 FN-Measurement FN-Reporting Analytic 65 Medium 15 FN-Measurement FN-Reporting Analytic *Instructor See the Introduction to this supplement for a discussion of using AICPA and AACSB core competencies in assessment. CHECK FIGURES 26. a. $0 $0. 26. b. $200,000. 26. c. $100,000. 26. d. $100,000 basis in plaza. 27. a. ($15,000) realized $0 have a go at itd. 27. b. $60,000. 27. c. $75,000. 27. d. $75,000. 27. e. Sell and contribute funds. 28. a. $20,000 on land $60,000 on equipment. 28. b. No gain under 721. 28. c. sing $70,000 Connie $30,000. 28. d. $40,000 basis in land $30,000 basis in equipment. 28. e. Inside = Outside = $100,000. 28. f. Partnership continues Connies wear and tear schedule. 29.No gain or loss to Justin, Tiffevery, or partnership Justins basis $85,000 Tiff whatsoevers basis $125,000 partnerships basis in land $65,000 par tnership steps into Tiffanys station for derogation. 30. Tiffany take ins $25,000 loss on sale basis is $100,000. Partnership moldiness spend additional $10,000 to acquire assets. 31. a. $0. 31. b. $50,000. 31. c. $25,000 ordinary income. 31. d. $75,000. 32. b. Contribute property of permits and development plan ideal before contribution. 33. a. Distribution. 33. b. $0 gain or loss. 33. c. $50,000. 33. d. Disguised sale. 33. e. $16,667. 33. f. $66,667. 34. a. Rachel $360,000 Barry $600,000. 34. b. 170,000 ordinary income. 34. c. $100,000 corking loss and $20,000 ordinary loss. 35. Organization costs $10,000 (deducted) start-up costs $60,000 (amortized all over 180 months) property acquisition costs $24,000 (added to property basis depreciated as newly acquired asset) syndication costs $1 billion (nondeductible). 36. Issues include partnership year end partnership accounting regularity treatment of sign costs partners bases in LLC interests LLCs basis in property received o n formation interests issued in exchange for work built-in gain on subsequently sale of land. 37. BR can enforce nones, accrual, or hybrid method in 2008, 2009, and 2010.In 2011 and later years, BR whitethorn no longer use cash method. 38. a. organisational costs $8,000 syndication costs $10,000. 38. b. $5,000 deduction plus $50 amortization of organization costs. 38. c. 180-month amortization. 39. January 31. 40. a. $75,000. 40. b. Five years. 40. c. $15,000 gain. 41. a. $36,000 loss $30,000 to Reece and be $6,000 allocated equally among partners. 42. a. $160,000. 42. b. $230,000. 43. a. $42,000 qualified dividends $4,000. 43. b. $29,000 basis. 43. c. $22,000 basis. 44. a. ($18,000) qualified dividends $4,000. 44. b. $0 basis $8,000 loss deductible up-to-dately, $1,000 suspended. 44. c. $0 basis $1,000 loss allowed $8,000 suspended. 45. a. 175,000 (Celeste) $125,000 (Ernestine). 45. b. Ordinary income $80,000 qualifying dividend $3,000 tax-exempt interest $1,000 eleemosyna ry contribution $500 distribution to Celeste $20,000. 45. c. $283,500 basis and at-risk amount. 46. a. Accounts payable ar nonrecourse for LLC. 46. b. $283,500 basis $233,500 amount at risk. 47. a. $24,000. 47. b. $4,000. 47. c. $0. 47. d. $4,000. 47. e. Don can contribute bang-up or partnership can incur debt. 48. a. Year 1Fred $49,600 Manuel $78,400. Year 2Fred $960 Manuel $75,840. 48. b. Yes. 49. a. Gain $43,200 allocated equally. BasisFred $22,560, Manuel $97,440. 49. b. Freds cash $22,560 Manuels cash $97,440. 49. c.Tax savings now or cash later non both. 50. Deduct $54,000 of loss unless basis increased before year-end. 51. Melinda $6,000 Gabe $6,000 Pat $18,000. 52. Paul $160,000 Anna $80,000. 53. a. Basis tolerance rules per Figure 21. 3 at that placefore loss limitation rules 704(d), 465, then 469. 53. b. $5,000 gain, $0 basis. 53. c. No loss deduction. 53. d. Make distribution next year so Brad can deduct loss this year. Partnership can incur additional debt. 54. $ 48,000 deducted. $14,000 suspended 704(d) $8,000 suspended 469. 55. a. $70,000 in 2010, incl. guaranteed payment. 55. b. $25,000 in 2010. 56. $70,000. 57. a. $55,000 salary in 2010. 57. b. 0 in 2010 $40,000 partnership income and $60,000 guaranteed payment in 2011. 58. a. $0. 58. b. $10,000. 58. c. $80,000 gain whitethorn be ordinary. 59. a. $0. 59. b. $0. 59. c. Inventory $60,000 land $75,000 partnership interest $185,000. 60. a. $0. 60. b. $0. 60. c. Account receivable $0 land $20,000 partnership interest $0. 61. a. $15,000 gain and basis in partnership interest $0 partnership $0 gain. 61. b. Land $30,000 basis and basis in partnership $10,000 partnership $0 gain. 61. c. No gain or loss land basis $12,000 basis in partnership interest $0. 61. d. $10,000 gain $0 basis in enumeration $0 basis in partnership interest. 62. a. No gain or loss. 62. b. 6,000 in item 1 and $3,000 in item 2. 63. a. Inventory basis $10,000 basis in partnership interest $20,000. 63. b. Recognized loss $20,0 00 Inventory basis $10,000. 64. a. $15,000 jacket crown gain. 64. b. No gain or loss $40,000 basis. 64. c. No gain or loss inventory $10,000 capital asset $22,000. 64. d. $0 basis in accounts receivable $60,000 capital loss. 65. a. $100,000 realized. 65. b. $30,000 ordinary income. 65. c. $20,000 capital gain. 65. d. $100,000 basis. DISCUSSION QUESTIONS 1. A partnership is an association of two or more persons (including individuals, trusts, estates, piles, separate partnerships, and so on ) formed to carry on a trade or business.Each partner contributes money, property, labor or skill, and each expects to sh be in profits and losses. The entity must non otherwise be classified as a corporation, trust, or estate. p. 21-3 2. In a everyday partnership, all partners ar world-wide partners who are jointly and severally liable for partnership debts, including liabilities arising from tort or malpractice judgments against the general partnership. A general partner bears liability for these debts even if the partner was not personally involved in the malpractice. A limited liability fellowship has the corporate attribute of limited liability for the owners (called members in an LLC), but an LLC is tempered as a partnership for tax purposes.In a properly-structured LLC, none of the members are personally liable for entity debts. State law governs the types of entities that may be established as LLCs. close to states permit capital-intensive entities to use this form of business, but they do not permit personal-service entities to be do by as LLCs. pp. 21-3 and 21-4 3. By default, a newly-formed noncorporate entity with two more owners is treated as a partnership under the check-the-box Regulations. The entity may check-the-box on Form 8832 to elect, instead, to be taxed as a corporation. p. 21-4 4. A partnership is not a tax-paying entity however, it must still file a tax return.The partnership reports its income and expenses on Form 1065. Partnership inco me is comprised of income from operations and separately stated income and expenses. The income and expenses from operating activities are reported on Page 1 of the Form 1065. A separately stated item is any item (income or expense) that could differently affect the tax liabilities of different partners. separately stated items are reported in the partnership return on ScheduleK. The partners must pay the tax on the partnership income. The partnerships income and separately stated items are reported to each partner on a Schedule K-1 prepared for that partner. pp. 21-4 to 21-7 5.Because it is not a tax-paying entity, a partnership does not report ratable income. However, it must still reconcile among the tax return and the books. The partnership prepares the Analysis of Net Income (Loss) (page 5 of Form 1065) to intend what competency be called the partnerships taxable income akin. Certain amounts shown on Schedule K are netted and entered on the Net Income (loss) line of thi s Analysis. This taxable income similar is reconciled to book income on Schedule M-1 or Schedule M-3 of the partnerships return. This is equivalent to the corporate reconciliation ( alike on Schedule M-1 or M-3) in Form 1120 however, for a partnership, the taxable amount must be derived as described above. pp. 1-5 to 21-7 6. Schedule M-3 is filed (in lieu of Schedule M-1) by larger partnerships to report a detailed reconciliation between the partnerships book and tax income. In addition, these partnerships must file Schedule C to answer various questions regarding the partnerships changes of ownership, reporting, or other activities during the year. This reconciliation is designed to highlight differences between GAAP basis reporting (per an SEC filing or an audited financial statement) and tax basis income. A partnership is generally required to file Schedule M-3 if it has $10 million or more in assets or $35 million or more in total profit.In addition, it must file Schedule M-3 if any partner owns a 50%-or-greater interest in partnership profits, losses, or capital, and if that partner meets any the $10 million (assets) or $35 million (receipts) threshold. pp. 21-6 and 21-7 7. A special allocation is an amount that is allocated differently from the general profit or loss sharing ratios specified in the partnership agreement. For pre-contribution gain or loss property, special allocations are required to be do to eventually add up the partners tax bases in line with their book-value capital accounts. Orange, LLC, can offer a preferential special allocation of profits and cash flows to Green to compensate the company for use of its capital.The LLC can offer a guaranteed payment (rather than a special allocation) to Rose for her managerial time and expertise. Upon sale of the appreciated property contributed by Rose, 704(c) requires the precontribution gain to be allocated to her. pp. 21-8, 21-24, and 21-36 8. A partners capital account is a mechanical d etermination of the partners financial interest in the partnership, as determined using one of several possible accounting methods, including tax basis, GAAP, 704(b) book basis, or some other method defined by the partnership. The capital account reflects contributions and distributions of cash or other property to or from the partner.In addition, it accumulates the partners share of increases and decreases from operations, including amounts that are otherwise tax-exempt or nondeductible. Even if capital accounts are determined on a tax basis, a partners capital account usually volition differ from the partners basis in the partnership interest because (among other reasons) the capital account does not include the partners share of partnership liabilities. p. 21-8 9. The inside basis is the partnerships tax basis for the assets it owns. The outside basis is a given partners tax basis in the partnership interest. On formation of a partnership, the total of all partners outside bases testament equal the partnerships inside bases of all of its assets. p. 21-8 10.As a general rule, both 721 and 351 provide that no gain or loss is recognized when property is transferred on the formation of a partnership or corporation. However, 351 applies however if those persons transferring property to a corporation are in control of the corporation immediately after the exchange, whereas 721 does not include a control requirement. Section 721 not only applies to initial transfers in forming the partnership but to all subsequent contributions from any partner. Similarities populate between 721 and 351 in that these nonrecognition provisions do not apply to all transfers made by the owners. Under 721, the contributor must receive an interest in the partnership, while under 351, the transferor must receive stock in the corporation.Under both 721 and 351, if the transfer of property involves the receipt of money or other consideration, the execution may be deemed a sale or exc hange rather than a tax-free transfer. pp. 21-9 to 21-11, and Concept Summary 21. 1 11. In general, on formation of a partnership, no gain or loss will be recognized by either the partnership or the contributing partners 721. Bobbi will not recognize the realized gain related to the land she is contributing. Similarly, BC will not recognize a gain or loss. Bobbis basis in the land will carry over to BC. Bobbis basis in BC will be a substituted basis equal to her basis in the contributed land. If the land Bobbi contributes is ever exchange by BC, the precontribution gain must be allocated to Bobbi 704(c). pp. 21-9, 21-10, and Example 24 12.Under the general rule of 721(a), no gain or loss is recognized on formation of a partnership. This rule does not apply in at least four situations. Realized gain or loss is recognized if The entity is an investment partnership, The partner received the interest in the partnership in exchange for services, The transaction can be viewed as an ex change of properties (e. g. , properties are contributed to the partnership and soon thereafter are distributed to other partners with the intent of taking advantage of the basis rules of 731 for distributed property), and The transaction can be viewed as a hide sale of the property from the partner to the partnership or one of the other partners. pp. 21-10 to 21-11 13. a.If a contribution of property to a partnership is followed shortly thereafter by a distribution of cash to that partner, the IRS may recharacterize the transactions as a disguised sale of the property. In this case, Gerald would be treated as contributing 75% of the property and selling the rest 25% for cash $60,000 sales determine (distribution amount) ? $240,000 property value. He would recognize $30,000 of gain on the deemed disguised sale $60,000 deemed selling price less $30,000 basis ($120,000 ? 25%). b. The parties could use any of several techniques to minimize the possibility that the IRS will recharac terize the transaction as a sale. First, the distribution could be proportionate to all the partners. Second, the contribution should not be contingent on the later distribution of cash.Third, even if cash is required to ensure the contribution, the distribution should not be contingent on the partnership achieving a certain level of profits. Fourth, the distribution could be made in stages over a longer (say, three-year) time point in time. Here, it may be viewed as universe a reasonable return of Geralds capital (e. g. , each $20,000 payment represents a 10% return on his capital). Finally, the distribution could be deferred until two years next the capital contribution. pp. 21-11, 21-12, and Example 12 14. In its initial year, a partnership will typically incur organizational and startup expenses. If property is contributed to the partnership, the entity may incur costs related to transferring the title of the property.If the partnership interests are sell to investors, the pa rtnership might incur syndication costs. Once the partnership has started business, it will incur ordinary and necessary business expenses these expenses are deductible under 162. Organizational and startup costs are generally deductible to the extent of the first $5,000 of much(prenominal)(prenominal) costs. This deductible amount is reduced to the extent the total of such costs (in the respective category) exceeds $50,000. Any portion that is not deductible is amortized over 180 months, beginning with the month in which the partnership begins business. The cost of selling the partnership interests to investors is treated as a syndication cost under 709. Such expenses are not deductible.The cost of transferring title to an asset is treated as an acquisition cost related to the asset this amount will be treated as a new asset placed in service when incurred, and it will be depreciated using the same method and life as the underlying property. (If this underlying property was contri buted by a partner, that property will be depreciated by continuing the depreciation schedule used by the contributing partner. The partnership steps into the shoes of the contributing partner in calculating depreciation deductions. ) pp. 21-15 and 21-16 15. A partnership may generally use the cash method of accounting unless it is a tax shelter or has one or more partners that are subchapter C corporations.The C corporation partner will not preclude use of the cash method of accounting if that corporation is a qualified personal service corporation or if it is engaged in the farming business. In addition, a subchapter C corporate partner will not preclude use of the cash method if the partnership has never had average annual gross receipts in excess of $5 million, for any year beginning in 1986 or later years. Average annual gross receipts is calculated by averaging the taxpayers gross receipts for the three years prior to the tax year in question or for the period of the taxpayers existence, if shorter. p. 21-17 16. The three rules of the economic effect test are designed to ensure that a partner bears the economic rouse of a loss or deduction allocation and receives the economic benefit of an income or gain allocation.By increasing the partners capital account by the gain or income allocated to the partner, the rule ensures that a positive capital account partner will receive an allocation of assets equal to the balance in the partners capital account when the partners interest is eventually liquidated. If the partner has a negative capital account, an allocation of gain or income to the partner reduces the amount of the negative capital account and, therefore, the amount of the deficit capital contribution that is required from the partner upon liquidation. In short, a dollar of income or gain increases the partners capital account by a dollar and, everything universe equal, the partner should receive a dollar more upon liquidation (or contribute a dolla r less to restore a deficit in the capital account). Allocations of losses and deductions affect the partner in the opposite manner as income or gain.Therefore, the allocation of a dollar of loss or deduction reduces the partners capital account by a dollar and, everything being equal, reduces the amount the partner will receive upon liquidation (or increases by a dollar the partners deficit capital restoration requirement). p. 21-23 and Example 22 17. Under 722, a partners initial basis is determined by reference to the amount of money and the basis of other property contributed to the partnership. This basis is increased by any gain recognized under 721(b) and the partners share of any partnership liabilities. Basis is decreased by any partner liabilities assumed by the partnership.Basis is also modify to reflect the effect of partnership operations it is increased by the partners share of taxable and nontaxable income and is decreased by the partners share of loss and nondeduc tible/noncapitalizable expenses. Certain adjustments for depletion are also made. Finally, a partners basis is increased by additional contributions to the partnership and by increases in the partners share of partnership debt. Basis is decreased by distributions from the partnership and decreases in the partners share of partnership debt. A partners basis is adjusted any time it may be necessary to determine the basis for the partnership interest, for example, when a distribution was made during the taxable year, or at the end of a year in which a loss arises. A partners basis may never be reduced below zero (i. e. , no negative basis). Figure 21. 3 18.The partnerships debts are allocated to the partners in determining the partners bases in their partnership interests. Any increase in partnership liabilities is treated as a cash contribution to the partnership, thereby increasing the partners bases. Any decrease in partnership liabilities is treated as a distribution from the partn ership to the partners and decreases their bases. Partnership debt is allocated differently depending on whether it is recourse to the partners or nonrecourse. Recourse debt is allocated in accordance with the constructive liquidation scenario. Under this test, all partnership assets are deemed to be worthless.The losses that would arise are allocated to the partners according to the partnership agreement. The losses would create negative capital accounts for at least some of the partners those partners are deemed to contribute that amount of cash (equal to the negative capital balance) to the partnership in settlement of the obligation to repay partnerships recourse liabilities. The amount of that deemed capital contribution is the amount of the partners share of the recourse liabilities. Nonrecourse debt is allocated in a three-tier system. First, allocate any gain related to assets where the debt exceeds the partnerships book basis in the assets. This is called minimum gain and i s allocated according to the partnership agreement.Next, any debt related to any remaining precontribution gain is allocated to the partner who contributed the encumbered property to the partnership. Finally, any remaining debt is allocated in accordance with the method specified in the partnership agreement. pp. 21-28 and 21-29 19. A guaranteed payment is an amount paid to a partner for the performance of services or for the use of the partners capital. These payments are in the nature of salary or interest payments that are made by other entities, but the tax treatment of guaranteed payments is somewhat different. Like payments made by other entities, guaranteed payments are generally deductible by the partnership, and can result in a loss to the entity. Guaranteed payments are taxed as ordinary income to the recipient partner.Unlike salary and interest payments made by other entities, guaranteed payments are treated as if they were received by the partner on the last day of the p artnerships tax year. If the partner and partnership have different tax years, there will be a deferral between the time the partnership claims the deduction and the time the partner reports the income. Guaranteed payments are treated as self-employment income by the recipient partner. pp. 21-36 and 21-37 20. A partnership is advantageous under any of the following conditions Special allocations of income, expenses, cash flows, etc. can be made by the entity owners. The entity has taxable losses which the owners can utilize on their individual tax returns. The partnership gene grade net resistless income which offsets passive losses of the owners. The entity operated as a Subchapter C corporation and would be required to report taxable income since other means of reducing such income (e. g. , interest, rents, salaries to owners) have been maximized and are not available. The entity cannot qualify under the requirements for a Subchapter S election (e. g. , too many shareholders, nonqualifying shareholders, more than one outstanding class of stock, etc. ) The entity will exist for only a short period of time and, if a corporation, its liquidation will result in a large tax due to the appreciation in its assets. Several other advantages may exist. The disadvantages of the partnership entity form arise when The entity income is significant and will be taxed at higher individual rates than if accumulate in the corporation. The entity is in a high risk business and the owners require protection from personal liability. An LLC or LLP may be useful in such situations. pp. 21-51, 21-52, and Concept Summary 21. 5 21. a. False. The entity is required to file an information return, generally by the fifteenth day of the fourth month after the end of the partnerships tax year. The return includes data concerning the partners allocable shares of the financial activities of the partnership. In addition, property, sales, and employment tax returns are likely to be re quired of the entity. p. 21-6 b. False.Generally no gain or loss is recognized, but there are exceptions to 721, including those pertaining to the receipt of boot, the contribution of property with liabilities in excess of basis, and the receipt of a partnership interest in exchange for services provided to the partnership. pp. 21-10 and 21-11 c. False. The partner recognizes ordinary income, to the extent of the fair market value of the partnership interest that is received in this manner. p. 21-11 d. False. If property which was inventory in the hands of the transferor partner is sold by the partnership within five years of the date it was contributed, any gain will be treated as ordinary income, regardless of the manner in which the property was held by the partnership. p. 21-13 e. False. The partnership chooses tax accounting periods and methods that are applied to all of the partners. p. 21-15 f. False.An alternative tax year will never be required by the IRS instead, the part nership must request permission from the IRS and may have to illustrate to the IRS that it has a business purpose for using an alternative tax year. p. 21-19 g. True. Built-in losses, as well as gains, must be allocated to the contributing partner when recognized by the partnership. pp. 21-24 and 21-25 h. True. pp. 21-27 to 21-29 i. True. p. 21-33 j. False. Such losses can be deducted by partners who hold a 50% or less ownership interest in the entity. p. 21-38 22. Generally, a taxable gain arises on a proportionate distribution only when cash is received in excess of the distributee partners basis in the partnership interest. As a relief of liabilities is treated as a distribution of cash, a decrease in a partners share of liabilities may also spark off a taxable gain.Similarly, certain distributions of marketable securities are treated as distributions of cash and can result in gain recognition. Other transactions, such as disguised sales and distributions related to precontribut ion gain property, might also result in gain recognition by the distributee partner. pp. 21-41 and Examples 51, 52 and 57 23. In either a current or liquidating distribution, assets are distributed in the following order 1)cash, 2) ordinary-income producing (hot) assets, and 3) other assets. Cash. In either a current or liquidating distribution, a cash distribution in excess of the partners basis triggers a gain (typically a capital gain). Cash (and certain items treated as cash) is the only asset for which a distribution might trigger a gain. Hot assets.In either a current or liquidating distribution, the partners basis in distributed hot assets equals the lesser of the partners basis in the partnership interest (after any cash distributions) or the partnerships basis in the hot asset. In a liquidating distribution, the partner can claim a loss equal to any basis remaining after these hot assets are distributed, if no other assets will be distributed. In a current distribution, no loss can be deducted. Other assets. In a current distribution, other assets are treated similarly to hot assets the basis equals the lesser of the partners basis in the partnership interest (after any cash and hot asset distributions) or the partnerships basis in the asset. In a liquidating distribution, other assets absorb any remaining basis in the partnership interest after cash and hot assets are accounted for.For either a current or liquidating distribution, if other assets are distributed, the partner cannot recognize a loss. Examples 54, 57, 59, and 60 24. The partnership distribution rules reflect the aggregate theory of taxation. With respect to property ownership, the partner can be seen as an extension of the partnership. Ownership of property by the partner generally produces the same result as ownership by the partnership (and vice versa). The result is a carryover basis in distributed property with a preservation of the character of distributed property. The distributi on rules operate with the goal of deferring tax on the distribution, while preserving the ordinary income potential.No gain or loss is recognized if an adjustment can be made to the basis of the distributed property, without reducing the amount of ordinary income the partner will eventually recognize. So, gain is recognized if cash distributions exceed basis, because there is no asset for which the basis can be reduced. The basis of hot assets can be decreased, but not increased, in a distribution because the innate ordinary income cannot be decreased. Similarly, loss can be recognized if only cash and hot assets are received in a liquidating distribution, because the basis in these types of assets cannot be increased to absorb the partners remaining basis. pp. 21-40 and 21-41 25.Jody must determine her gain or loss on the sale of the partnership interest. If the partnership owns hot assets, she must recognize ordinary income or loss to the extent of her proportionate share of the built-in appreciation or depreciation on these assets. Her remaining gain or loss is adjusted by the ordinary income or loss recognized. If the partnerships assets are lustyly appreciated, note may want to ask the partnership to make a 754 election so he can be allocated a step-up in basis. If the partnership has a substantial built-in loss (assets are depreciated by more than $250,000), the partnership may be required to make a step-down adjustment with respect to Bills acquired interest.If Jody sells more than a 50% interest in the partnership, or Bill is the sole remaining member of a two-owner partnership, the entity will terminate on the date the purchase is finalized. This may result in a loss of a favorable tax year or accounting method by the partnership. pp. 21-47 to 21-49 PROBLEMS 26. a. Under 721, neither the partnership nor the partners recognizes any gain on formation of the entity. b. Chip will analyse a cash basis of $200,000 in his partnership interest. c. Mart y will take a substituted basis of $100,000 in his partnership interest ($100,000 basis in the property contributed to the entity). d. The partnership will take a carryover basis in the assets it receives ($200,000 basis in cash, and $100,000 basis in property). Example 14 27. a. Liz has a realized loss of $15,000.However, 721 contains the general rule that no gain or loss is recognized to a partnership or any of its partners upon the contribution of money or other property in exchange for a capital interest. Since Liz is subject to this rule, she does not recognize the loss. p. 21-10 b. $60,000. Section 722 provides that the basis of a partners interest acquired by a contribution of property, including money, is the amount of such money and the adjusted basis of such property to the contributing partner at the time of the contribution. p. 21-12 c. $75,000, the adjusted basis of the contributed property ( 722). p. 21-12 d. $75,000. Under 723, the basis of property to the entity is the adjusted basis of such property to the contributing partner at the time of the contribution, increased by any 721(b) gain recognized by such partner.Since no such gain (and no loss) was recognized by Liz on the contribution, the partnership takes a carryover basis in the property. Example 14 e. A more efficacious tax result may arise if Liz sells the property to an unrelated party for $60,000, recognizes the $15,000 loss on the property, and contributes $60,000 cash to the partnership. The partnership could then use the $60,000 to acquire similar property, in which it would take a $60,000 basis. Example 9 28. a. Carol realizes a gain of $20,000 on contribution of the land. Connie realizes a gain of $60,000 on contribution of the equipment. The partnership realizes a gain equal to the value of the property it receives (it has a $0 basis in the partnership interests it issues). b.Under 721, neither the partnership nor either of the partners recognizes any gain on formation of t he entity. Example 8 c. Carol will take a substituted basis of $70,000 in her partnership interest ($30,000 cash plus $40,000 basis in land). Connie will take a substituted basis of $30,000 in her partnership interest ($30,000 basis in the equipment). Example 14 d. The partnership will take a carryover basis in all the assets it receives ($30,000 basis in cash, $40,000 basis in land, and $30,000 basis in equipment). p. 21-12 e. The partners outside bases in their partnership interests total $100,000 Carols basis of $70,000 plus Connies basis of $30,000.This is the same as the partnerships basis in assets of $100,000 ($30,000 cash plus $40,000 land plus $30,000 equipment). p. 21-12 f. The partnership will step into Connies shoes in determining its depreciation expense. It will use the remaining depreciable life and the same depreciation rates Connie would have used. p. 21-12 29. Both partners are contributing assets valued at $100,000. One property has a built-in gain the other has a built-in loss. Justin and Tiffany recognize no gain or loss on contribution of their respective properties to the partnership. Justin takes a substituted basis of $85,000 in his partnership interest ($20,000 cash plus $65,000 basis in land). The partnership takes a $65,000 carryover basis in the contributed land.The built-in gain on the land must be tracked and allocated to Justin if the property is ever sold at a gain 704(c). Section 721 applies to losses as well as gains and prevents Tiffany from recognizing the $25,000 loss on her contribution to the partnership. She will have a $125,000 basis in a partnership interest worth $100,000. Similarly, the partnership will have a $125,000 basis in assets valued at $100,000. The partnership will step into Tiffanys shoes in determining depreciation deductions. As this is built-in loss property, 704(c) applies, and amounts related to the built-in loss must be allocated to Tiffany. disparagement must be allocated in accordance with Reg. 1. 704-3 (not discussed in detail in this chapter). Basically, a large portion of the depreciation deductions would be allocated to Tiffany to reduce the difference between her basis and the fair market value of her partnership interest as quickly as possible. (If the property basis was less than its fair market value, depreciation would first be allocated to the other partner. ) pp. 21-10, 21-12, 21-13, 21-24, and Example 9 30. Tiffany has a taxable transaction when she sells the assets to a third party. She receives cash of $100,000 in exchange for assets with a basis of $125,000 and recognizes a $25,000 loss. (Based on the facts presented, the loss will likely be a 1231 loss. ) When Tiffany contributes the $100,000 cash to the partnership, she recognizes no gain or loss and has a basis of $100,000 in her partnership interest.The partnership, of course, has a basis of $100,000 in the cash it receives. The partnership will need to use Tiffanys $100,000 cash contribution, plus $10,000 of the cash Justin contributed to acquire new equivalent assets for $110,000. In this situation, the tax result to Tiffany is improved (she can recognize her $25,000 realized loss), but there is a $10,000 economic cost to the partnership when it acquires equivalent assets for $110,000 instead of $100,000. pp. 21-10, 21-12, 21-13, 21-24, and Example 8 31. a. None. Under 721, neither the partnership nor any of the partners recognize gain on contribution of property to a partnership in exchange for a partnership interest. b. $50,000.Bens basis in his partnership interest will equal the basis he held in the property he inherited from his father. The basis a beneficiary takes in property received from an estate generally equals the fair market value of the asset at the date of death or at the alternate valuation date (6 months later) if available and elected. p. 21-26 c. Beth will recognize $25,000 of ordinary income. The fair market value of Beths 50% partnership interest is $75,000. Since Beth will contribute only $50,000 of property, the difference between the amount contributed and the value of the interest will be treated as being for services rendered to the partnership. Services do not constitute property for purposes of 721 nonrecognition treatment. p. 21-11 d.Beths basis in her partnership interest will be $75,000 $50,000 (cash contributed) + $25,000 (the amount of ordinary income recognized for services rendered to the partnership). Example 13 32. a. Assets Basis FMV Cash $ 50,000 $ 50,000 Land50,00075,000 Land improvements 25,000 25,000 Total assets$125,000$150,000 Bens capital $ 50,000 $ 75,000 Beths capital 75,000 75,000 Total capital$125,000$150,000 rase that the partnership will capitalize the $25,000 deemed payment for Beths services, since the services relate to a capitalizable expenditure. The partnership will reflect this $25,000 in cost of lots sold as the development lots are sold. b.Beth could prepare a development plan and secure zoning permits before the partnership is formed. She could then contribute these plans and permits to the partnership in addition to the $50,000 cash. Since a completed plan would be considered property, no portion of her partnership interest would be received in exchange for services if this were done. The entire transaction would be considered under 721. p. 21-12 33. a. Under general guidelines, the $50,000 would be treated as a distribution, which, since it does not exceed Bens basis in his interest, would not be taxable. The distribution would reduce Bens basis in his partnership interest by $50,000. b. None. c.The partnership would take a basis of $50,000 in the land, Bens basis in the property at the time of the contribution. d. The IRS might assert that the contribution and distribution transactions were in effect a disguised sale of two-thirds ($50,000 distribution ? $75,000 fair market value) of the property contributed by Ben to the partnership. e. $16,667. Under disguised sale treatment, Ben will recognize gain on a sale of two-thirds of his interest in the land. He will be deemed to have received $50,000 in exchange for two-thirds of the land, with a basis of $33,333 ($50,000 basis ? 2/3). Total gain recognized, then, is $16,667. f. $66,667. The partnership will be deemed to have paid $50,000 for two-thirds of the land.The remaining one-third is deemed to be contributed to the partnership, and the partnership will take a carryover basis of $16,667 in this parcel. The partnerships total basis is $66,667 ($50,000 + $16,667). Figure 21. 3 and Example 12 34. a. The partners initial bases in their partnership interests are the same amounts as their bases in the contributed property ( 722). Rachels basis $360,000 Barrys basis 600,000 b. The 2011 sale results in ordinary income of $170,000 to the partnership. 2011 sale Selling price$530,000 Basis (360,000) Gain$170,000 The gain is ordinary income, since the land is held as inventory by the partnership. The land was a capital asset to Rachel, but no code provision allows treatment of the gain based on Rachels use rather than the partnerships use. c.The 2012 sale results in a $100,000 capital loss and a $20,000 ordinary ( 1231) loss. 2012 sale Selling price$480,000 Basis (600,000) Loss ($120,000) As a sale of inventory (determined at the partnership level), the sale in 2012 of the land contributed by Barry would normally result in an ordinary (1231) loss. However, 724 overrides the usual treatment. The character of the precontribution loss, instead, is determined based on the character of the property in Barrys hands. This sale was within five years of the capital contribution date, so the loss is capital in nature to the extent of the built-in loss at the contribution date, which is FMV at contribution$500,000 Basis (600,000) Capital loss ($100,000)The remaining $20,000 loss in 2012 is an ordinary ( 1231) loss because the character of the post-contribution loss is based on the partnerships ownership and use of the property as inventory. d. If the property Barry contributed was sold by the partnership in 2017, the entire $120,000 loss would be treated as an ordinary (1231) loss. A sale in 2017 would not be within five years of the contribution date, so the character of the loss would be determined solely by reference to the character of the asset to the partnership. Since the land is inventory to the partnership, the loss in 2017 would be ordinary. pp. 21-12, 21-13, and Examples 16 and 17 35. P5 Partnership, Ltd. has incurred costs for organizing ($10,000), starting the business ($60,000), transferring of property ($24,000), and securing investors ($1million) for the partnership. The organizational costs are treated under 709. Under this section, the first $5,000 of such expenses are deducted (provided the total is less than $50,000) the remainder is amortized over 180 months. The startup costs are treated under 195. Under this section, also, the first $5,000 of suc h expenses are deducted, provided the total is less than $50,000. If costs exceed $50,000, the $5,000 deduction is phased out, dollar for dollar, by the amount of costs in excess of $50,000. When total costs equal or exceed $55,000 (as in this situation), no portion of the expense is currently deductible.Instead, the full amount is amortized over 180 months. The $24,000 transfer tax is treated as a cost of acquiring the land and is added to the partnerships basis in the land. The $1 million of brokerage commissions is treated as a syndication cost of the partnership. Under 709, these costs cannot be deducted. pp. 21-15 to 21-17 36. The SB Limited Liability Company must address the following issues in preparing its initial tax return What year-end must the LLC use? Unless an election is made under 444, the LLC must use the year-end determined under the least aggregate deferral method. There is no majority member, and the principal members do not have the same year-end.Under the lea st aggregate deferral method, the LLC would use a July year-end since this would result in only a 5-month deferral of income to Block. Example 19 What method of accounting will the LLC use? Even though both members are Subchapter C corporations, the LLC may elect the cash method of accounting if average annual gross receipts are less than $5 million for the year. The LLC, then, could select either the cash, accrual, or a hybrid method of accounting. p. 21-17 How are the initial legal fees treated? Can the first $5,000 of organizational expenditures be immediately expensed and the balance amortized over a period of 180 months or more? Would any amounts be treated as startup expenditures under 195? p. 21-15 The members initial bases in their LLC interests must be determined. The bases will be the substituted basis of the assets contributed to the LLC ($650,000 for Block, and $550,000 for Strauss). Example 14 The LLCs basis in the property received from the members must be determin ed, and any cost recovery related to contributed property calculated. The LLC takes a basis of $650,000 in the equipment and steps into Blocks shoes in determining cost recovery allowances. Since the licenses and drawings are contributed rather than sold, the LLC takes a $0 basis in these assets, with no cost recovery possible. The LLC takes a $50,000 carryover basis in the land and a $500,000 basis in the cash. p. 21-12 The LLC must determine whether any portion of either of the LLC interests is issued in exchange for services. The equipment, cash, and land are considered property for purposes of 721. The building permits and architectural designs also are considered property under 721, even though they are intangible assets. Therefore, none of the LLC interests is issued in exchange for services. Example 13 Treatment of expenses incurred during the initial period of operations must be considered. The legal fees are organization costs and their tax treatment was previously noted . The construction costs must be capitalized until such time as the building is placed in service. The office expense may have to be capitalized under either (1) 195, if it is etermined that the business is still in the startup stage, or (2) 263A if it is determined the costs relate to production of the rental property. If neither of these provisions applies, the office expense is currently deductible. pp. 21-15 and 21-16 If the land is later sold, a portion of the gain must be allocated to Strauss, since the gain was built-in at the time the property was contributed. Note that if the equipment had been appreciated, depreciation allocations would have to take the precontribution gain into account. Allocation of precontribution deductions related to depreciable property are not covered in this text. p. 21-24 37. In 2008, 2009, and 2010, BR can use either the cash, accrual, or a hybrid method of accounting.BR has at least one Subchapter C corporation as a partner, but BRs average a nnual gross receipts did not exceed $5,000,000 in either 2008 or 2009. (BRs average annual gross receipts were $4,600,000 for 2008 and $4,800,000 for 2009. ) In 2011, BR must change to the accrual method of accounting. BR has at least one Subchapter C corporation as a partner during that year, and BRs average annual gross receipts for the preceding y

The Veldt

Paragraph- The Veldt Theme In the short story, The Veldt, written by Ray Bradbury reveals the odds by creating a machine that only allows children to detach emotionally from their parents and their loss of innocence. Lydia and George Hedley live in a Happy life home a technological marvel that automatically tends to their every need which dresses them, cooks the food, brushes their teeth, and even rocks them to sleep. The menage also contains a high-tech nursery. The nursery turns into any scenery the children imagine about in that board.Children are ordinarily naive and silly. But in this story children lose their innocence gradually because they feel abandoned and alienation. The children feel abandoned by their parents when they were left in the grapple of a technological baby sitter which led them to lose their innocence. WhenGeorge and Lydia realized that t here(predicate) is something wrong with their way of life. George and Lydia are also perplexed that the nursery is stuc k on an African setting, with lions in the distance, eating the dead carcass of what they assume to be an animal.There they also find recreations of their personal belongings, wondering why their children are so relate with this scene of death. Therefore, they decide to call a psychologist. The psychiatrist evaluated that the children and he said to the parents that the children need treatment. Both of the children feel abandoned by their parents so they activated the room into a veldt where they imagine that they are looking for their missing parents because of the insufficient time their parents interpret them.In one point the psychiatrist says Youve let this room and this house replaces you and your wife in your childrens affections. This room is their mother and father, far more important in their lives than their real parents. In this story man is destroyed by their machines in two ways not only are George and Lydia were murdered by the nurserys technology, besides the chil drens humanity is also destroyed. By identifying so closely with the nursery, the children have become less than human.They feel no guilt, remorse or regret when their parents died, and it was clear that they have become as unwarmed and emotionless as the machinery that controls the nursery. Children often feel powerless against adults and create elaborate sceneries in their heads in which they have the power to conquer any adult who refuses to give them what they want. George triggers these fantasies in Peter and Wendy when he threatens them to turn off the nursery. The children are used to getting their own way, and they become very angry when they cannot have what they want and the motorbike of revenge starts in which they end up murdering their own parents.When David McClean the psychiatrist asked the children where their parents are when they were on their way to New York it says in the story The children looked up and smiled. Oh, theyll be here directly. Even though they we re the ones who killed their parents, they feel no emotions at all. In conclusion people would say that children are usually harmless and full of life but in the story The veldt because they felt abandoned by their parents and because of alienation Peter and Wendy gradually lost their innocence.

Characteristic of a research study Essay

1. Reliability is a subjective term which can not be measured precisely but today there are instruments which can estimate the reliability of any explore. Reliability is the repeatability of any interrogation, research instrument, tool or procedure. If any research yields similar results each time it is undertaken with similar existence and with similar procedures, it is called to be a reliable research. Suppose a research is conducted on the gear ups of separation between parents on class performance of the children. If the results conclude that separation causes low grades in class, these results should have to be reliable for another sampling taken from similar population. More the results are similar to a greater goal reliability is present in the research.2. Validity is the strength with which we can call a research conclusions, assumptions or propositions true or false. Validity determines the applicability of research . Validity of the research instrument can be defined as the suitability of the research instrument to the research problem or how accurately the instrument measures the problem. Some researchers say that validity and reliability are co-related but validity is much more important than reliability. Without validity research goes in the wrong direction. To keep the research on-track define your concepts in the best possible manner so that no error occur during measurement.3. Accuracy is also the degree to which each research process, instrument and tool is related to each other. Accuracy also measures whether research tools have been selected in best possible manner and research procedures suits the research problem or not. For example if a research has to be conducted on the trans-gender people, several data solicitation tools can be utilise depending on the research problems but if you find that population less cooperative the best way is to observe them rather than submitting questionnaire because in questionnaire either they will give biased responses or they will not return the questionnaires at all. So choosing the best data collection tool improves the true statement of research.4. Credibility comes with the use of best source of information and best procedures in research. If you are using second-hand information in your research due to any antecedent your research might complete in less time but its credibility will be at stake because secondary data has been manipulated by human beings and is therefore not very valid to use in research. A certain percentage of secondary data can be used if primary source is not available but basing a research completely on secondary data when primary data can be gathered is least credible. When researcher give accurate references in research the credibility of research increases but fake references also decrease the credibility of research.5. Generalizability is the extent to which a research findings can be utilize to larger population. When a researcher conducts a study he/she chooses a target population and from this population he takes a small sample to conduct the research. This sample is representative of the whole population so the findings should also be. If research findings can be applied to any sample from the population, the results of the research are said to be generalizable.6. Empirical nature of research means that the research has been conducted following rigorous scientific methods and procedures. individually step in the research has been tested for accuracy and is based on real life experiences. Quantitative research is more easy to prove scientifically than qualitative research. In qualitative research biases and prejudice are easy to occur.7. Systematic approach is the only approach for research. No research can be conducted haphazardly. Each step must follow other. There are set of procedures that have been tested over a period of time and are gum olibanum suitable to use in research. Each research therefore should fol low a procedure.8. Controlled-in real life experience there are many factors that effect an outcome. A single event is often result of several factors. When similar event is tested in research, due to the broader nature of factors that effect that event, some factors are taken as controlled factors while others are tested for possible effect. The controlled factors or variables should have to be controlled rigorously. In pure sciences it is very easy to control much(prenominal) elements because experiments are conducted in laboratory but in social sciences it becomes difficult to control these factors because of the nature of research.

Four Phases of Business Cycle Essay

personal line of ascribe Cycle (or Trade Cycle) is divided into the interest quaternity phases - Prosperity Phase Expansion or Boom or Upswing of economy. Recession Phase from prosperity to recession (upper bend point). Depression Phase Contraction or Downswing of economy.Recovery Phase from depression to prosperity (lower turning Point).Diagram of Four Phases of Business CycleThe four phases of business cycles are shown in the following diagram -The business cycle causes from a trough (lower point) and passes through a recovery phase followed by a period of expansion (upper turning point) and prosperity. after the peak point is reached there is a declining phase of recession followed by a depression. Again the business cycle continues similarly with ups and downs.Explanation of Four Phases of Business CycleThe four phases of a business cycle are briefly explained as follows -1. Prosperity PhaseWhen there is an expansion of output, income, involution, prices and profits, there is also a stand out in the warning of living. This period is termed as Prosperity phase. The features of prosperity are - soaring level of output and trade.High level of effective demand.High level of income and employment.Rising interest rates.Inflation.Large expansion of bank credit.Overall business optimism.A high level of MEC (Marginal efficiency of capital) and investment. Due to full employment of resources, the level of fruit is Maximum and there is a rise in gross national product (Gross National Product). Due to a high level ofeconomic activity, it causes a rise in prices and profits. there is an upswing in the economic activity and economy reaches its Peak. This is also called as a Boom Period.2. Recession PhaseThe turning point from prosperity to depression is termed as Recession Phase. During a recession period, the economic activities slow down. When demand starts falling, the overproduction and future investment plans are also given up. There is a steady dec line in the output, income, employment, prices and profits. The businessmen lose confidence and become pessimistic (Negative). It reduces investment. The banks and the people try to get greater liquidity, so credit also contracts. Expansion of business stops, stock market falls. Orders are cancelled and people start losing their jobs. The increase in unemployment causes a sharp decline in income and aggregate demand. Generally, recession lasts for a short period.3. Depression PhaseWhen there is a continuous decrease of output, income, employment, prices and profits, there is a fall in the standard of living and depression sets in. The features of depression are -Fall in volume of output and trade.Fall in income and rise in unemployment.Decline in manipulation and demand.Fall in interest rate.Deflation.Contraction of bank credit.Overall business pessimism.Fall in MEC (Marginal efficiency of capital) and investment. In depression, there is under-utilization of resources and fall in G NP (Gross NationalProduct). The aggregate economic activity is at the lowest, causing a decline in prices and profits until the economy reaches its Trough (low point).4. Recovery PhaseThe turning point from depression to expansion is termed as Recovery orRevival Phase. During the period of revival or recovery, there are expansions and rise in economic activities. When demand starts rising, production increases and this causes an increase in investment. There is a steady rise in output, income, employment, prices and profits. The businessmen gain confidence and become optimistic (Positive). This increases investments.The stimulation of investment brings or so the revival or recovery of the economy. The banks expand credit, business expansion takes place and stock markets are activated. There is an increase in employment, production, income and aggregate demand, prices and profits start rising, and business expands. Revival slowly emerges into prosperity, and the business cycle is re peated. Thus we see that, during the expansionary or prosperity phase, there is inflation and during the contraction or depression phase, there is a deflation.

Compare main job roles and function in two organisation Essay

Bolton CollegePrinciple & Chief Executive College is to develop a strategy which keeps the College at the forefront of educational aim and outstanding achievement and which maintains its position within its local community as a key. The Principal will be expected to authorize and develop the solicitude team and staff, maintaining at all times. She manages all the department of the college however she have less chain of command. Principle get all feedback from two source i.e. infirmity principle (curriculum) & Vice principle (Finance & Resources) Responsibilities of PrincipleProvide effective leadership to the College in fulfilling its mission. Determine the Colleges academic and other activities.Organise, direct and manage the College and lead the staff, providing inspiring and motivating leadership to those engaged in teaching and training.Vice PrincipleVice principals aid the principal in the boilers suit administration of the college. It is much Vice Principle duty to handl e matters such as student discipline, parent conference meetings, asset inventory and ordering, school improvement devicening, bus and tiffin supervision, and teacher observations. Additionally, Vice principals frequently serve as testing coordinators, training staff on procedures related to standard assessment, as well as chronicle for testing materials.Most importantly however, in the event that something happens to the principal, such as an extended leave of absence, the vice principal would act as the interim principal. Because of this, more see this position as a stepping-stone to the larger role of principal and is often used as such in Bolton College.Organisation structure, roles and functions (tarmac)Managers organise and plan their departments to exceed the expectation of internal and external nodes. They work closely with other managers across the company to promote a range of benefits, including continuous process improvements, up accuracy, reducing the need to repe at work and driving up efficiency year on year. Supervisors work with managers to ensure that operators apply procedures and workouts consistently. This involves using best practice to create value-added work across the business. Operators are responsible for day-to-day operations of the business. This is the level at which a university graduate might enter the organisation in order to learn all aspects of the business. The role requires accuracy, efficiency and a high level of individual responsibility.The Operations function at Tarmac is key to overall business performance. This is where a number of processes come together to make the products and services to satisfy customer needs. However, the Operations function needs the support of services in Finance to manage the flow of money across the business. Finance managers produce financial and management accounts not only to ensure legal compliance but also to contribute to the strategic decision-making process by prevision fi nancial performance. Budgets enable Operations to have the resources (raw materials, equipment and people) to carry out processes.Human Resources (HR) this includes planning and forecasting staff requirements and managing recruitment and selection. The HR team ensures that managers apply HR policies and procedures consistently across the business. The development of staff is a key priority within the Tarmac business. Without the right people, Operations may not be able to achieve targets.Additionally, Tarmac also needs the services ofMarketing by understanding customer needs, the marketing function can inform the overall business strategy and ensure that the Tarmac image and brand reflect its high quality. Procurement is the achievement of goods and/or services at the best possible price. Within Tarmac this function secures cost effective contracts and establishes long term partners to ensure business continuity. IT services install equipment and applications, managedatabases and c omputer networks to provide the business with strong and effective culture and communication channels.M2, trick and Personal specification for Administration.Job descriptionJob title Administration AssistantLocation WallsendSalary 13500.00 14500.00 per yearMain task Providing full administration support to a team, including typing of letters, and contract agreements ideally with experience of Audio typing Recording of invoices for paymentUse of both Microsoft Access database and Excel spread sheets Communicating with clients via phone and taking detail information First point of contact for all visitors and callers to the business, including taking and recording accurate phone messages Filing and archiving experienceResponsibility for all office machinery and supplies, including refilling photocopiers and autotype machines Ordering supplies and stationary on a regular basisScanning of documentation as requestedThe role of Administration Assistant is offered on a permanent basis working full time office hours Mon- Fri Salary 14,000free parking providedPersonal specificationExperience of Microsoft packages, including Word & Excel slender communication skills both written and verbalAbility to work as part of a teamAccurate keyboard skillsAbility to adapt to the challenges of a abstain paced commercial businessMy current Skill & acquaintanceOrganisedGood communication skillsIT skills for data entryWorking knowledge of Microsoft Excel are undeniableMaths skillsBTEC Level 2 BusinessWhat I need to developVocational qualifications in accounting (NVQs/SVQs) or BA in accountancy Accountancy skillsExperiencesTime Management managing ones own time and the time of others Critical Thinking Using logic and reasoning to identify the strengths and weaknesses of alternative solutions, Knowledge of business and management principles involved in strategic planning, Negotiation bringing others together and trying to reconcile differences. Questioning

Justice System Position Paper Essay

For many years on that point has been so much debate on whether punishment or renewal would be the chief(prenominal) issue in the teenage system. They have gone pole and forward from punishment to replacement and still to this day it is still button on in our inn, in which they should be forcing on rehabilitating our young y breakh to better themselves because they are our future generation that is coming up, instead of punishing them in which that is not going to cooperate them one bit, only thing that is going to do is continue more problems at bottom our youthfulness. People wonder to this day what method works and I believe that rehabilitation should be the main primary emphasis in the teenage justice system. If they re whollyy think rough it rehabilitation is a course and therapies that allow adolescents delinquent to reunite okayward to society as a contributing member to their community. The program has many things to claim to help a teen and what I mean by this is they have programs that offer behavior modification therapies, education, work programs, and counseling to help them correct any area that deprivations improvement.They too help out the parent to better their young the only thing is the parent have to get involve and in truth want the help for their juvenile so they slew overcome their issue and be reunited back to society. new justice system should focus more on rehabilitation and the reason why I say that is because it can reduce time spent being incarcerated, also address more for the ask of delinquents, what I mean by this is way more on rehabilitation it could allow more delinquent to become productive members in society and in courage them to change their ways of animateness and prove to them that everyone can change instead of people looking at them as an delinquent juvenile that stay in trouble a divide. bonnie think if the states think more about punishment than rehabilitationthere would be more repeated offenders, and ultimately, depriving on society and the offender, then if you think about it the offender would be punished for their reach as a delinquent but not getting the opportunity to learn how to be reunited back into society as a productive member and not being able to understand there problem, which means they would never understand what tick them off and cast them act out the way they do by being punish they would never no and continue to repeat their action.Rehabilitation has a lot to offer far as learning about their behavior and the impact on society, how they can change their behavior, by completing the program they know that they can be successful and find a good job and stay away from trouble due(p) to already going through that situation and be reunited back to society. Now without the program a juvenile could go into adulthood and still continue their action and it may get worse in the future. There was a research done on juvenile justice setting around the wo rld and Day, Howells and Rickwood have inform people that most juvenile that has encounter with wicked justice agencies has many problems and have experience high levels of need and the justice agencies does not have much aware of the circumstance that is going on with the delinquents due to worrying about punishing them instead of finding out what they can do to help them overcome their situation so they can be reunited back to society. I think that rehabilitation should be the main focus on criminal justice system, and the reason why I say this is because the understanding on rehabilitation impact due to the law enforcement, court processes, probation, corrections, community services, and intervention programs.By the successful of the program can impact areas and who has realized the programs are less likely to repeat breaking the law enforcement. Just think of the juveniles that has completed the rehabilitation program or anyone who has completed the program are less likely to join on the caseload in courts. Then, there are those who are on probation or not, they could have their probation decreased due to upon successful completion of the program. dismantle with rehabilitation, it can decrease the burden on corrections system by decreasing the number of juveniles that is incarceration. Now with community service and intervention programs could experience an increase in juvenile depending on whether the juvenile comply with their rehabilitation programs and that when the parent is suppose toget involve to make sure that they juvenile comply deep down the program. If people can address that some juveniles has committed an unacceptable act and putting them in a rehabilitation program instead of punishing them, which is a inappropriate behavior depending on what type of crime that they have committed and what I mean by this is, if a juvenile committed murder than they should be punish for their crime but at the same time they also should be rehabilitate t o understand what they have done was wrong and admit to their action and focus on improving themselves so they can be reunited back in to society one day or prove to themselves and they community that they can be reunited inwardly the community.Think if they just punish all juveniles for their action regardless of what type of crime that they have committed, a juvenile would be accepted to all types of behavior and they would not understand the social or mental processes that may contribute to a delinquency due to being punished and rehabilitation does address these issue and help the delinquency focus on their problems and can help improve them in so many ways but the juvenile would have to want to change for themselves not because they are required to complete the program they have to want to do this on there on and thats when the parent get involve to courage there juvenile to change to better themselves. Rehabilitation has both advantages and disadvantages and what I mean by t his is the advantages of rehabilitation focus on the needs of the offender and customize to the individuals needs by helping them understand there issue and how they can control there issue. Also the costs are significantly less than incarceration and decrease the recidivism rates, just think the juvenile crime rate will decrease and it would not be overcrowded in the detention center.The disadvantages would be adequate staffing and funding due to not having enough or short supply, but all in all the advantages always outweighing the disadvantage due to reducing the numbers of juvenile offender and getting them the help they need to improve themselves so they can be reunited back to society as civilize young adults. The agreement that oppose my view is how some people feel as though punishing the delinquency would help them but in reality it is only making them worse and their behavior also. My opinion is that all delinquency that has commit some type of crime should be able to get help far as rehabilitating them instead of punishing them, just think if they punish all of the delinquency theywould have a lot of juveniles in detention centers and that would be more money spent to house them and that means more staffs being hire to work more hours than what they have to and at the same time having to worry about the different behaviors within the juveniles, at least with the rehabilitation program they (juveniles) could be able to get the help they need and understand their action and work on their issue to the point that they can be reunited back into society and live a civilize life within their community.Another thing is the juveniles parent need to be involve in whatever action that is taking place within their juvenile and what I mean by this is the parent are responsible for them (juvenile) and they should make it there point that they juvenile comply with the program and also participate within the program to better their juvenile, and understand their (j uvenile) problem. Parents should understand that it starts with them and if they are not trying to get involve then their juvenile would feel as though they really do not have to comply by the programs. If parents get involve and help the system out by wanting to help there juvenile to improve their issue instead of putting their juvenile problems off on others then may be the juvenile crime rate would decrease and it would not be a big issue on making sure that the juveniles comply with rehabilitation programs nor punishing them (juvenile). Just think if rehabilitation service was not provided to the delinquency, it would be a lot of crimes more juveniles committing crimes and overcrowding in the detention center, it could hurt the offenders and the community.The juvenile would feel as though that people has lost faith in them and at the same time bring their self esteem down which would convince them do go out and commit crimes due to not having anyone there in there corner, that is why people and parents should get involve and help out our youth and make sure that they can be reunited back to society instead of punishing them cause punishing them is not doing anything to help them one bit. Overall I think that the juvenile justice system should focus on rehabilitating our young youth to better them into going back to school and getting a diploma or GED so they can farther there education and find a decent job, instead of getting into trouble and in up in the system to be punish for their crime or repeating the same crime that they have done once before also the community needs to come to gather and help far as giving some type of positive advice to the young youth sothey can follow the undecomposed path, but most important is the parents need to be involve in their youth live regardless what it is, just my opinion on the whole situation.ReferenceAmerican Civil Liberties, (1996, July5). ACLU Fact sheet on The Juvenile Justice System, retrieved, whitethorn 10, 2009 www.adu.org/crimjustice/juv/10091res19960705.comA History Struggle Punishment or Rehabilitation? Mellen G. (2008, May 20), Press- Telegram, retrieved, May 10, 2009 www.prestelegram.com/justice/ci_9327709.comPublic Willing to Pay More for Rehabilitation of Juvenile Offenders Models for Change System Reform in Juvenile Justice, (2009). In Models for Change System Reform in Juvenile Justice Home, retrieved May 10, 2009 www.modelsforchange.net/newsroom/18.comJuvenile Law Focus is Rehabilitation Children are Considered, David J. Shestokas, copyright May 18, 2009 www.peasecurity,suite101.com/article.cfm/juvenile_law_foc.comRehabilitation and Control of Juvenile Delinquency Offender, Afolabi James Adebayo, copyright 2010 www.yale.edu/ynhti/curriculum/units/2000/2/00.02.01.x.h.com