the other hand‚ petitioner contends that the plan of liquidation was adopted after the ownership of 80% of the subsidiary. In addition‚ the petitioner also contends that Section 332 is an elective section and a taxpayer‚ by taking appropriate steps‚ can render that section applicable or inapplicable. Issues Whether George L. Riggs‚ Inc. owned at least 80% of the outstanding stock of Riggs-Young at the time Riggs-Young adopted a plan of liquidation within the meaning of Section 332. Therefore the
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Outline research into the effects of disruption of attachment (12 marks) Disruption of attachment can mean short term or long term separation/deprivation. Research into short term separation is the PDD model by Robertson and Robertson. They observed children in hospital using a time sampling video technique. They wanted to find out the effects of short term separation on the infants. An experience of one of the children‚ John who was put into residential nursery while his mother was in hospital
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their financial statements. The IFRS was fist introduced to the European Union in order to systematize accounting standards. This concept quickly became popular even outside of the European union and was adopted by countries all over the world. Globalization is a great factor why IFRS is being adopted by countries outside the EU‚ as accounting can be though of as a language form and if all companies report under the same regulatory framework communication between them is much clearer and faster. Between
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Sea (SOLAS). It is also one of the oldest‚ the first version having been adopted at a conference held in London in 1914. Since then there have been four other SOLAS conventions: the second was adopted in 1929 and entered into force in 1933; the third was adopted in 1948 and entered into force in 1952; the fourth was adopted (under the auspices of IMO) in 1960 and entered into force in 1965; and the present version was adopted in 1974 and entered into force in 1980. The SOLAS conventions have all
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The Constitution of the United States has always been known as the lifeblood of our government and the rights of the people. This historical document was not always in place however. Before this “living document” and basis for United States rights and laws was formed there was the Articles of Confederation. Signed in 1777 by the original 13 colonies as a means of establishing the United States of American and served as our new founded countries first constitution. This document however‚ “did
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problems. an outline of what the investigator will do from writing the hypotheses and operational implications to the final analysis of data (Kerlinger 1986)A procedural plan that is adopted by the researcher to answer questions validly‚ objectively‚ accurately and economically. A procedural plan that is adopted by the researcher to answer questions validly‚ objectively‚ accurately and economically.In such cases‚ extensive preliminary work needs to be done to gain familiarity with the phenomena
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(September 1985 – 1989) • I love what you do for me‚ Toyota! (1989–1997) • Every day (1997–2001) • Get the feeling! (2001–2004) • Moving Forward (2004–2012) and • Let’s Go Places (2012–present). Company Strategy In April 2001‚ Toyota adopted the "Toyota Way 2001"‚ an expression of values and conduct guidelines that all Toyota employees should embrace. Under the two headings of Respect for People and Continuous Improvement‚ Toyota summarizes its values and conduct guidelines with the following
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today’s generation‚ social media has become a powerful tool for families and adoptions. With the help of social media‚ it allows people to stay connected. This is crucial for someone who does not get to see family‚ or people that they love. Being adopted‚ or in foster care this can help those in need of support. Another way social media has been a positive influence is raising the awareness of adoption and all of the opportunities that it has. Many organizations have turned to social media for this
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First‚ it decreases the rate of homeless animals. But most importantly‚ gives animals a second chance. Despite 2.7 million animals being euthanized every year of the 7.2 million animals brought into shelters‚ 4.5 of the animals are adopted in loving and caring forever homes. Although‚ a shelter animal may seem intimidating and questioning at first‚ as soon as the adopter takes them into a setting they are comfortable with‚ they turn over a whole new leaf. In spite of the complications
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No child should suffer in any way. For these children to thrive and be emotionally‚ mentally‚ and physically stable‚ a certain bond needs to be made. These children need to be adopted by an appropriate person or persons‚ they need to be adopted when they are still a baby‚ and‚ if deemed appropriate‚ have an open relationship with the birth mother and father if possible. Today I am going to tell you why you should adopt a child. Transition: II. Body People
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