Preambles Final‚ Temporary & Proposed Regulations Regs. §§ 1.448-1 thru 1.456-7 Reg §1.451-2 Constructive receipt of income. Federal Regulations Reg §1.451-2. Constructive receipt of income. Effective: The amendment to §1.451-2(a)(2) of the regulations is effective for corporate obligations and certificates of deposit‚ time deposits‚ bonus plans‚ and other deposit arrangements issued or entered into after December 31‚ 1978. (a)General rule. Income although
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Integrating Constructive Feedback in Personalised E-Learning Jude T. Lubega1 and Shirley Williams2 1 Makerere University‚ Faculty of Computing and Information Technology‚ P.O. Box 7062‚ Kampala‚ Uganda‚ East Africa jlubeg@cit.mak.ac.ug 2 Department of Computer Science‚ University of Reading‚ P.O. Box 225‚ Whiteknights‚ Reading‚ Berkshire‚ RG6 6AY‚ United Kingdom shirley.williams@reading.ac.uk Abstract. When using e-learning material some students progress readily‚ others have difficulties
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Aristocrat Leisure Limited is the largest gaming machine manufacturer in Australia‚ and is one of the largest manufacturers of slot machines in the world. The company produced its first machine in 1953‚ founded by Len Ainsworth. Aside from spinning reel slot machines‚ the company also has interests in gaming systems (a computerized network systems that manage slot machines)‚ computerized card game simulations‚ electronic table games and linked jackpot system. Government Macau is a country in it’s
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Sample Statement of Purpose for Recreation and Leisure Studies The Martial Art (wushu) and the Technique of Deep Breathing (qigong) constitute an integral part of Chinese traditional culture and one of the essential cultural legacies of the world civilization. Even now‚ those two ancient health-building techniques are still indispensable in facilitating people’s health. Yet‚ it is regretful to notice that they seem to have stopped developing in the modern era. I believe that the best way out of
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Media is having constructive effect on our society. Do you agree or disagree with this statement? Because of the extremely fast development of modern technology‚ people’s living condition has been changed entirely throughout the past decade. Instead of focusing on the material goods such as food and garments‚ we tend to strive for mental enjoyment; therefore‚ media has become an essential part of our daily life. When it comes to this issue‚ perspectives‚ apparently‚ may vary from individual to
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acceptable. In addition‚ there is a broad agreement in society that a shared sense of morality has lessened. So it is up to myself to be ready to react in such a way that is in my character when these situations occur. Chapter 8 of Leadership In Leisure Services gave me the opportunity to explore various approaches to behavior management; examine a variety of behavior management techniques for inclusion into one’s own repertoire; consider methods of selecting behavior management techniques; explain
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consequences. Fortunately‚ conflicts can also lead to beneficial outcomes which in turn can enrich‚ enhance people’s lives. In looking around the world in this past year‚ we cannot help but recognise the horrific consequences of some conflicts but at the same time be heartened by the facts that some of the conflicts have led to a better life for many human beings‚ most noticeably freedom. Najaf Mazari takes the reader on rollercoaster ride with his experiences and that of his countrymen exploring the tragedies
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from the leisure industry and then compare them. I analysed the business environment and ethical factors that affect the leisure industries as a whole. In my report I will distinguish between the impacts on the different political‚ economical‚ sociological and technological factors and will then draw conclusions based on my analytical report. To prepare a PEST analysis report on my chosen firms‚ I had to research and analyse the leisure industry market as a whole. PEST Analysis of the Leisure Industry
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advocating for throughout Hard Times. In regards to Sissy Jupe‚ Dickens utilizes allusion a little differently than he does throughout the rest of the book when describing various characters and situations. Previously‚ Dickens used allusion to emphasize negative aspects of characters and utilitarianism. But with Sissy‚ he uses allusion to support virtuous behavior and to emphasize the goodness of love‚ altruism‚ and the use of imagination; none of which are recognized within the Gradgrindian School
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analysed the double time scheme in Othello. This time scheme involves proceedings happening in both short and long time. There is no doubt that there are discrepancies in the way time is presented within the play. Shakespeare uses short time to heighten the intensity of the drama and to give us an impression of the reckless nature of the tragedy. Short time is basically just the action of the play taken literally. To add plausibility to his play Shakespeare uses a longer time to establish and
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