Memorandum To:File From:Date:October 21‚ 2014 Re:Mi Amore – Reasonable Compensation Determination Facts Molly James and Isabelle Collins are owners of Mi Amore‚ a C Corp. They were audited and disallowed a deduction for compensation by over 1 million dollars. The auditor said the disallowance wasn’t based on the reasonable criterion‚ but rather‚ that the disallowed amount wasn’t intended to be compensation. Issues Can the IRS disallow a deduction for compensation without determination that
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Consumer awareness Introduction In the early times‚ consumer was considered as King of the market but in the contemporary society‚ consumers are no longer safe against the mal practices such as‚ substandard goods and unsatisfactory services. The consumer has every right to reject any product or services rendered by any manufacturer in the market and can mould them to produce goods of their choice. Consumer awareness is the extent to which a brand is recognized by potential customers‚ and is correctly
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compares it with three standard accounts of science- Popper (1959)‚ Kuhn (1996) and Lakatos (1970). PAT has been one of the most influential accounting research programs during the last four decades. One important comparison to which Watts and Zimmerman (1986) have appealed to popularize and legitimize their approach is that their view of accounting theory is the same as that in science. Thus‚ it is important to examine how far accounting could have been studied in the mould of science and how the development
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further explains that states do this through a “self-help system” where states‚ distrustful of others‚ conclude that they can only rely on themselves to defend against external threats. They act prioritizing national interests over global ones (Waltz 1986‚ p.101-102). This insecurity that underscores how states conduct themselves in international relations inadvertently provokes other states to react similarly‚ resulting in a security dilemma that is likely to breed
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greatest travelers of all time. He was born in Morocco and come from Berber descent. Ibn Battuta visited a majority of the Islam world‚ as well as the developing civilizations surrounding the Islamic cities (Dunn‚ Ross‚ The Adventures of Ibn Battuta‚1986‚ 159). He learned a lot about the Islamic religion and those who follow it during his travels. The Islamic culture is an attractive civilization with global appeal because Muslims uphold traditions from the beginning of time‚ tolerate diversity‚ and
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2 Abstract The purpose of this study is to investigate and describe the teachers ’ perceptions of usinginstructional technology‚ so that patterns can be found to develop an effective inserivcetraining program. Three most common themes of the inservice teachers studied include:(1) the varying levels of expertise in using computers; (2) infrastructure problems; and(3) teacher training in technology. Drill-and-practice is the major use of technology. Thelevel of teachers ’ new curriculum innovativeness
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American sociological review‚ Vol. 57(2): 227-242. Brush‚ C.G and Vanderwerf‚ P.A. 1992. “A Comparison of Methods and Sources for Obtaining Estimates of New Venture Performance”. Journal of Business Venturing‚ 7: 157-170. Carroll‚ G. R. and Huo‚ Y. P. 1986. “Organizational task and institutional environments in ecological perspective: Findings from the local newspaper industry”. American Journal of Sociology‚ 91(4): 838-873. Churchill‚ N.C. and Lewis‚ V.L. 1983. “The Five Stages of Small Business Growth”
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importance of small business to the U.S. economy was well summarized by Siropolis (1986)‚ who wrote: ... more than 99 percent of the nation ’s 16 million businesses are small-even if we define a small business as one that employs fewer than 100 rather than 500 .... Further evidence of its vitality is the fact that small business employs roughly half of the nation ’s workforce (pg. 8). In addition‚ Siropolis (1986) listed numerous other reasons for the importance of small business to the U.S. economy
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Literature Review Corporate Identity What is corporate identity? The task of defining corporate identity is challenging. Different views and definitions were introduced to the concept. The first time the “corporate identity” term was used was in 1957 by Lippincott and Margulies (Cornelissen & Elving‚ 2003). It was constrained by the visual representation of the organization by which means it identify itself. The understanding of the concept has expanded later to include all the characteristics
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How important is the connection between language and reading for speech-language pathologists? ASHA answers that question in the opening sentence of their position statement on the role of speech-language pathologists in regards to literacy. ASHA (2001) position statement regarding the speech-language pathologist’s role in reading and written language states that “speech-language pathologists (SLPs) play a critical and direct role in the development of literacy for children and adolescents with
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