to collect the check‚ by the time she returned home‚ the bank would have closed and she could not have deposited the check until January. ISSUES: Does Adrian include the $10‚000 on her 2007 or 2008 tax return? CONCLUSION: In general‚ constructive receipt occurs when income is credited to a taxpayer’s account‚ set apart for him‚ or otherwise made available so that he may draw upon it at any time‚ or so that he could have drawn upon it during the taxable year if notice of intention to withdraw
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DISCHARGE SUMMARY Patient Name: Adela Torres Patient ID: 132463 Date of Admission: 6/22/---- Date of Discharge: 6/25/---- Admitting Physician: Leon Medina‚ MD‚ Internal Medicine Consultations: Sachi Kato‚ MD‚ Dermatology Procedures Performed: Intravenous Hydration. Complications: None. Admitting Diagnosis: Stomatitis possibly methotrexate related. HOSPITAL COURSE: This 57-year-old Cuban female was admitted from my office for treatment of severe stomatitis
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intern. I could understand the concept of information given directly to the patient and their family from the rehab team. I could properly advocate for patients while they were present on the rehab unit. In addition‚ I could successfully develop a discharge plan for the patient. I could also properly communicate with the patient’s family members about making the best choices for the patient as well as alternative plans. However‚ I could not properly assure the patient’s health nor the caregivers
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MEMORANDUM September 7‚ 2012 To: From: Subject: The importance of segregation of duties for a small business This memo is in response to your concern of how your company’s performance improves effectively. A strong internal control will definitely play an important role to achieve your goal. The memo will first explain what internal control is. It is then followed by discussing segregation of duties‚ which is a key factor of internal control. I also include some examples of how duties
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Medication discrepancies at the point of hospital discharge are a common occurrence [1-3]. A recent study reported that 41.3 % of patients had at least one unintentional medication discrepancy at hospital discharge‚ and 55.3 % were at risk for potential unintentional discrepancies involving incomplete or omitted prescription drug records [3]. In addition‚ a randomized controlled trial among 851 discharged cardiac patients concluded that about half of the patients (50.8 %) experienced clinically important
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MEMO To:Tony Reebok; NFL Jersey Inventory Manager From:Reebok; Inventory Planning Assistant Date:October 9‚ 2014 Re:Reebok’s NFL Jersey Inventory Solution The purpose of this memo is to address the uncertainty associated with the demand for NFL replica jerseys. Because of uncontrollable factors (unpredictable popularity and success of both teams and specific players)‚ demand fluctuates and is variable. In order for Reebok to have successful and efficient inventory planning‚ Reebok should
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HILLCREST MEDICAL CENTER DISCHARGE SUMMARY Patient Name: Gerald Edwards Hospital No.: 11058 Date of Admission: 07/15/2010 Date of Discharge: 07/20/2010 Consultations: Gary Shelton‚ DPM and Midori Okano‚ MD Procedures: Complicated incision and drainage‚ right foot‚ on 07/17/2010. Complications: None Admitting Diagnosis: Known diabetes mellitus. Ulceration of right foot. HISTORY: The patient is a 53-year-old black individual‚ who has had diabetes for at least
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Investment Memo December 2‚ 2012 Having worked as a quant‚ I have a deep understanding of different quantitative strategies among several asset classes. In the equity world‚ quantitative strategies usually mean stock screens. While I believe in systematic investing‚ I also do recognize some pitfalls of algorithm-based stock screens. Thus‚ my investment goal is to develop a fusion strategy combining highly sophisticated quantitative and thorough fundamental portfolio management. The first step
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Re: This memo is written to summarize the short story Bartleby‚ the scrivener: A Story of Wall-street written by Herman Melville. The memo Is addressed to Dr. Cristy Beemer from Nick Mastalerz. It was written on February 2‚ 2016 Bartleby is a short story that takes place at a law office on wall street in 1853. The narrator of the story who is not named is the owner of the office and the boss to his four employees. The employees are Turkey‚ Nippers‚ Ginger Nuts‚ and of course Bartleby. Bartleby
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Leasing Option Memo for Client Elizabeth P Grady ACC 541 December 5‚ 2011 Leslie Crews Memorandum to: Client from: Elizabeth Grady‚ Staff 1 subject: Leasing options memo date: december 5‚ 2011 ------------------------------------------------- Each year the number of leasing agreements continues to grow. There are several advantages of leasing property instead of owning. The company is protected against obsolescence and can receive 100% financing with less cost‚ fixed payments
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