Smith From: Re: Memo summarizing various tax issues 1. John Smith ’s tax issues: Issue a) How is the $300‚000 treated for purposes of federal tax income? Applicable Law & Analysis: http://www.irs.gov/businesses/small/selfemployed/index.html Conclusion: The $300‚000 will be treated as self- employed income. Generally you are self-employed if you carry on a trade or business as a sole proprietor‚ independent contractor‚ or if you are a member of a partnership. Self-employed individuals
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CELTA (Cambridge Certificate in English Language Teaching to Adults) COURSE INFORMATION AND APPLICATION FORM 2014/2015 Ealing‚ Hammersmith and West London College is an authorised centre for courses preparing trainees for the Cambridge Certificate in English Language Teaching to Adults (CELTA). These courses provide initial training in English Language teaching and are intended for those who have no previous experience in this field‚ or whose experience is insufficient to qualify them to enter
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YOU DECIDE: INTERNATIONAL CASE STUDY 1 You Decide: International Case Study Andree Carmelita Pierre DeVry University Keller Graduate School of Management YOU DECIDE: INTERNATIONAL CASE STUDY 2 Abstract Mary Wright is a human resources consultant for a telecommunications’ company in Miami‚ Florida‚ whose company has recently decided to expand its operations in the Arab Emirates‚ in Dubai. Mary’s extensive professional background along with her dedication
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In King’s "The Man in the Black Suit" and Oates’s "Where Are You Going‚ Where Have You Been?"‚ fears related to family are exploited by antagonists in young and vulnerable protagonist. "The Man in the Black Suit" presents a young boy‚ who after the traumatic loss of his brother‚ has an encounter with the Devil. In this short story‚ the fear that the antagonist plays upon is the loss of the young boy’s mother. Oates’s "Where Are You Going‚ Where Have You Been‚" also plays with the protagonist’s family
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1. The plane leaves at 10.00 tomorrow. (a) the present simple + time marker subject + verb ‘to leave’ in the present simple tense + time marker (b) Talking about a future event with an externally scheduled timeframe. (c) Students may have some difficulty understanding the concept that the event being referred to is taking place in the future but the sentence is using the present tense. (F) Students may confuse the verb form ‘leaves’ with ‘leaves’‚ the noun form meaning plural of ‘leaf’. (M)
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Rapping Rapping (or emceeing‚ MCing‚ spitting bars‚ or rhyming) is "spoken or chanted rhyming lyrics". The components of rapping include "content"‚ "flow" (rhythm and rhyme)‚ and "delivery". Rapping is distinct from spoken word poetry in that it is performed in time to a beat. Rapping is often associated with and a primary ingredient of hip hop music‚ but the origins of the phenomenon can be said to predate hip hop culture by centuries. It can also be found in alternative rock such as that of Cake and
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Cambridge CELTA assignment: Focus on the learner Part A My student’s name is Corrado‚ he’s 42 years old and his L1 is italian. He is an entrepreneur. In fact‚ he owns a bar where he works with two friends. However‚ he doesn’t need English at work as I thought. He loves to travel and that’s the main reason for him to learn English: he’s been to London many times and he would like to travel to the US as well and also he likes to organize his own trips so he needs English also to book hotels and
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CELTA WRITTEN ASSIGNMENT 1 LANGUAGE RELATED TASKS 1. The plane leaves at 10.00 tomorrow Form Present simple for future time The definite article + subject + verb in present simple tense + preposition + time marker Anticipated learner problems Students may add –ing to the verb as they may get confused by the fact that even though the verb is present simple‚ we are referring to a future event. Concept check questions Is he going today or is he going tomorrow? Is this about
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Cambridge CELTA Written Assignment: Language Related Task (LRT Part 2) Read all instructions carefully before you start this assignment. Checking Understanding Write concept questions for the underlined language items below (together with their expected answers)‚ which could be used in order to check students’ understanding. Draw pictures‚ diagrams or time-lines where appropriate and remember the basic principles outlined in the concept checking input session. All visuals should include a
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society to continue to grow. However‚ society also is the first place where individuality is not accepted or misunderstood. The idea of not fitting into society can be viewed as a painful experience. In Susan Musgrave’s poem “You Didn’t Fit‚” she aims to show how no one fits into social norms. The poem intends to show how people believe they need to reach certain standards to be accepted and to find love‚ but in reality‚ everyone should be trying to stand out. Most girls grow up and think there
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