Estate Planning Essays (Examples)

Planning

What issues should be considered when a freezing order is issued against your client?

A freezing order, of course, is when the assets in question are frozen. This does not change the ownership of the asset but it does deprive the person from moving or harnessing the asset for as long as it's frozen. A frozen bank account is a specific example of this but it can apply to life insurance or any other retirement asset. The courts can issue a freeze order as can certain high-level politicians like the President if there are foreign business or people involved. A freezing order does not mean that the assets have been or will be confiscated but it could end up being that way depending on what is going on.

As for how to react to a freezing order, the first order of business is to figure out why the assets…

References

Adkisson, J. (2013, March 27). New Uniform Asset-Freezing Orders Act Has Rocky Start In Colorado - Forbes. Information for the World's Business Leaders - Forbes.com. Retrieved August 18, 2013, from  http://www.forbes.com/sites/jayadkisson/2013/03/27/new-uniform-asset-freezing-orders-act-has-rocky-start-in-colorado/ 

IRS. (2013, August 18). Taxation of Nonresident Aliens. Internal Revenue Service. Retrieved August 18, 2013, from  http://www.irs.gov/Individuals/International-Taxpayers/Taxation-of-Nonresident-Aliens 

IRS. (2013, August 18). Publication 535 (2012), Business Expenses. Internal Revenue Service. Retrieved August 18, 2013, from  http://www.irs.gov/publications/p535/ch06.html 

Kiplinger. (2010, June 1). Variable Life Insurance-Kiplinger. Personal Finance News, Investing Advice, Business Forecasts-Kiplinger. Retrieved August 18, 2013, from  http://www.kiplinger.com/article/insurance/T034-C000-S001-variable-life-insurance.html

planning can be described as the process through which a person or family organizes to reassign assets in expectation of death. This process is geared towards safeguarding the maximum amount of wealth possible for the identified beneficiaries and elasticity for the person before death. During the process of developing an estate plan, one of the main concerns for drafters of the plan is state and federal tax legislations. In addition to considering federal and state law, the process of drafting an estate plan includes several people such as the family, other relevant individuals, and selected charitable organizations ("Do I Need Estate Planning?" par, 1). Furthermore, estate planning process involves the individual's property or assets and their varying ownership forms and titles. Actually, some of the most common tools used in the process of estate planning include trusts, wills, power of attorney, and estates.

hile estate planning is used to address…

Works Cited:

"Estate Planning." Legal Information Institute. Cornell University Law School, n.d. Web. 11 July 2013. .

Fuscaldo, Donna. "Why You Need an Estate Plan." Online Posting. Fox Business - The Power to Prosper. FOX News Network, LLC., 21 June 2013. Web. 11 July 2013. .

United States. Office of Media and Information Services. Do I Need Estate Planning? The State Bar of California, n.d. Web. 11 July 2013. .

Planning Function of Management in an Information Technology Service

When we speak of information technology, we usually associate it with advanced tools, systems, state-of-the-art, and automated devices. In developing such technologies, planning is an essential process to ensure the systems' and devices' success. This importance in development planning should be similarly set to management planning in an organization. This paper will discuss how management planning is set in a company, InfoServ, which provides information technology services to different companies.

Management planning is considered by InfoServ as a critical process because it relates to how smooth the company will operate, as well as how smooth they can provide services to their clients. The management planning functions of the company includes concerns on the following.

Human resource planning.

This covers the management of human resource aspects such as availability of IT employees for the current projects and upcoming projects handled by the…

Members agree to report any breach of the TPI Code to the Institute, subject to legal restrictions and assist the Institute in any related investigation. Lastly, the Council has the power to discipline members who are in breach of the code, yet this action will only be undertaken if the Council believes is personally responsible for the breach.

Does the Code of Conduct Address the Conceptual and Legal Meaning of Professionalism:

The TPI Code of Conduct addresses some of the conceptual meaning of professionalism. Duty, honor and integrity are addressed in the clauses in a variety of ways. The clauses concerning conflict of interest, the commitment to lifelong learning, reporting of gifts or commissions, ensuring members do not make statements contrary to their bona fide opinions, and taking all steps possible to maintain professional competence cover these two aspects quite well. Caring and altruism, however, are not fully addressed with…

References

Code of professional conduct, (1 Jan 2007), [Online], Available:  http://www.rtpi.org.uk/download/154/Code-of-Professional-Conduct-2007.pdf  [08/05/09].

Guide to the assessment of professional competence, (No date), [Online], Available:  http://www.rtpi.org.uk/download/164/Guide-to-the-APC.pdf  [08/05/09].

Hammer, D., Berger, B., Beardsley, R., & Easton, M. 2003, "Student professionalism," American Journal of Pharmaceutical Education no. 67, article 96.

Planning Efforts to educe Future Disaster Impacts

This paper looks at options for programs to be put in place before to a disaster to avoid major and often poorly-managed expenditures after a catastrophe and to offer suitable protection against the risk of those large losses which do occur. It is important for the government to provide programs that enlightens the citizens on how to deal with the hazards that come with hurricanes. Natural hazards have taken place in America and they have not been well attended to. The response in the Haiti earthquake showed some weakness in response. Hurricane Katrina should have given Americans a lesson on how to prevent major destructions in case of a similar scenario.

Introduction

Katrina was a hurricane that hit the Atlantic in 2005 and was known to be the most dangerous hurricane in history of America. Over 1,836 people died as a result of…

References

Mancuso, Louis C.; Alijani, Ghasem S.; Kwun, Obyung. (2011). The effects of the BP oil spill and hurricane Katrina in South Louisiana. Entrepreneurial Executive,

Mckenzie, Russell; Levendis, John; (2010). Flood Hazards and Urban Housing Markets: The effects of Katrina on New Orleans. Journal of Real Estate Finance and Economics, pp. 62-76.

LaJoie, Andrew Scott; Sprang, Ginny; McKinney, William Paul.(2010). Long-term effects of Hurricane Katrina on psychological well being of evacuees. Disasters, p1031-1044, 14p,

Shaughnessy, Timothy M.; White, Mary L.; Brendler, Michael D.; (2010). The Income Distribution effect of Natural Disasters: An Analysis of Hurricane Katrina. Journal of Regional Analysis and Policy, pp. 84-95

So your wife can renounce the business given to her and then pass it without gift tax to the children. Disclaimers must be made within 9 months of the death of the first decedent if they are to avoid gift tax. An appropriate disclaimer may also be a very effective tool to assist in a poorly written estate plan.

7. JOINTLY HELD PROPERTY:

The joint tenancy form of ownership could result in many unintended and unfavorable consequences. For example, the entire property is usually subject to attachment by a creditor of any one of the joint tenants. There are also significant estate, gift, and income tax problems that are created from joint tenancy. If not given attention and consideration as part of a comprehensive estate plan, holding property together as a couple, can create bad results in terms of overpaying taxes.

Explanation: Solely half of the value of property held…

Thank you for your consideration of our company as your trusted Certified Public Accountant (CPA) and we hope that this is the beginning of a mutually beneficial relationship. Our company provides superior accounting services to clients with a wide range of accounting issues and needs. Therefore, we are ready to provide excellent accounting guidance and expertise that will help you achieve personal and financial success. In addressing your issue of irrevocable trusts, estate tax and gift tax, we will utilize a six-step procedure to provide you with the most reliable professional assistance.

Based on your request to establish an irrevocable trust for your two grandchildren, the determination of the impact of such a trust on gift tax and estate tax is important. An irrevocable trust is one with specified terms that cannot be changed even by the grantor once the agreement has been signed (Garber, 2017). In your case, there…

Smiths to Minimize Their Total Tax Liability

Mr. and Mrs. Smith's concerns about their future income and estate tax bills are important because of their need to engage in tax planning, which can be described as organizing personal financial affairs in order to lessen taxes. In light of their concerns and current situation, there are several recommendations or ways with which the Smiths can reduce their future income and estate tax bills. Therefore, your advice to them on tax planning should be based on considerations of these various recommendations in light of their advantages and disadvantages in addressing their concerns.

One of the ways through which the Smith's can minimize their total tax liability is through giving annually, which will help lessen future estate taxes. As of 2015, the federal estate gift and estate tax exemption amount was $5.43 million, which implied that taxable estate exceeding this amount would be…

References

Bischoff, B. (2015, March 5). 5 Ways to Give Your Home to Your Children Tax-Free. Retrieved June 29, 2017, from  http://www.nextavenue.org/5-ways-give-your-home-your-children-tax-free/ 

First Republic Investment Management. (2017, March 20). Gifting to Family Members: Pitfalls and Benefits. Retrieved June 29, 2017, from  https://www.firstrepublic.com/all-articles/life-and-money-plan-your-legacy/gifting-to-family-members-pitfalls-and-benefits 

Kohler, M.J. (2015, June 18). Why You Should Hire Your Kids This Summer. Retrieved June 29, 2017, from  https://www.entrepreneur.com/article/223968 

Massachusetts Financial Services Company. (n.d.). Minimize Taxes with Estate Planning and Gifting. Retrieved June 29, 2017, from  https://www.mfs.com/wps/FileServerServlet?servletCommand=serveUnprotectedFileAsset&fileAssetPath=/files/documents/heritage/hp_epgift_flye.pdf

Though this means a loss of $150,000 over the five years the Social Security benefits are not taken, this will be paid for in just twelve and a half years by the increased amount of the benefits (that is, it will take 12.5 years for the additional $12,000 per year to equal $150,000). In addition, there is a tax benefit in waiting to collect Social Security benefits until no additional income is coming in, and as Harry plans to continue working part-time for the foreseeable future and this could lead to taxation of the Social Security benefits. When Social Security benefits are the only source of income they are very rarely taxed, but even with the healthcare expenses Harry plans to commit his salary towards this income could lead to what essentially amounts to a tax penalty, pushing the combined total of his salary and the Social Security benefits into…

New York eal Estate and Office Markets

NEW YOK CITY OFFICE MAKET

New York is one of the premiere metropolitan areas of the world, exerting a significant impact on global commerce, finance, media, art, fashion, research, technology, education, and entertainment. The home of the United Nations Headquarters, New York City is an important center for international affairs and is widely deemed the cultural capital of the world. With its unmatched scope of building types, diverse tenant base and extensive transportation system, the city has earned an iconic and prominent place in the global market.

The borough of Manhattan serves as its hub and is the nation's largest single office market with 450 million square feet of space (Brown, 2007). Its office inventory is greater than the next five largest U.S. markets combined and features some of the world's most iconic properties (Beauregard, 2005). This paper explores the current state of…

References

1. Beauregard, R.A. (2005). The textures of property markets: Downtown housing and office conversions in New York City. Urban Studies (Routledge), 42(13), 2431-2445. doi:10.1080/00420980500380345

2. Brown, J.L. (2007). Demolition in Manhattan Gains Momentum. Civil Engineering (08857024), 77(8), 34.

3. Gong, H., & Keenan, K. (2012). The Impact of 9/11 on the Geography of Financial Services in New York A Few Years Later. Professional Geographer, 64(3), 370-388. doi:10.1080/00330124.2011.603654

4. Gregor, A. (2011). Demand for Office Condos Grows in Manhattan. New York Times. p. 6.

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McElroy's Myth 2, however, is less cautious. It is a myth, he says, that one must start small. (4) Start big in the real estate game of investment property, the author says to maximize one's incoming cash flow, and actually minimize the investment risk. The larger the property, the more money a real estate investor is likely to have coming in, in terms of rent, and the more money he or she will have defray the beginning costs. Yes, it might at first turn your stomach to make a large outlay -- but that relates to Myth 3, which seems to be the opposite of Myth 2, even though both are interrelated. Myth #3 is that "You Can 'Flip' Your ay to Success or Get Rich Quick with No Money Down." All investment involves some risk and initial outlay, and unfortunately, one must invest to eventually see a return…

Works Cited

McElroy, Ken, with Robert T. Kiyosaki. The ABCs of Real Estate Investing: The Secrets of Finding Hidden Profits Most Advisors Miss. New York: Warner Business Books, 2004.

Conflict and Its esolution in the eal Estate Industry

In real estate, all experienced sales people will have an unhappy customer to deal with at some point in their careers. Those who are most skilled know how to utilize specific techniques that will defuse or reduce the intensity of the situation. In every instance, conflict and resolution techniques will often work in conjunction with each other. (Tamper, 1999) (Furlong, 2010)

For real estate professionals, the key is being able to avoid one and use the other to satisfy complaints. To fully understand these variables requires focusing on relevant issues and key questions. Together, these elements will offer specific insights which are highlighting how the two work in conjunction with each other. It is at this point, when they can reduce conflicts and provide more effective resolution techniques. (Tamper, 1999) (Furlong, 2010)

elevant Issues

In real estate, the customer relationship is…

References

Beirne, M. (2006). The Property Management Tool Kit. New York, NY: American Management Association.

Dent, P. (2012). Real Estate. New York, NY: Routledge.

Filho, W. (2008). Conflict Resolution. Oxford: Peter Lang.

Furlong, F. (2010). The Conflict Resolution Toolbox. Hoboken, NJ: Wiley.

ased on the income stream, what is the estimate of the market value of the property this year?

The estimated property value for the building this year would be: $1,723,231.00. This number was calculated by adding the net operating income together, to determine the underlying present value of the asset.

Here are some issues concerning the physical property which may adversely affect its future cash flows. How will you deal with the following? 1. Roof needs $50,000 worth of repair work. 2. Several (6) heat pumps as part of your HVAC (Heating, Ventilation, Air Conditioner) system need to be replaced at a cost of $5,000 each. A workout facility is planned for the lower level at a cost of $125,000.

The total amount of repairs that the building will need is $205,000.00. This can be broken up over a series of five years, by investing a consistent amount of $41,000.00…

Bibliography

Impressive in Syracuse. (2009). CEOs for Cities. Retrieved from:  http://www.ceosforcities.org/blog/entry/2201

Houston Real Estate Search

Prompt:

You are a real estate consultant in Houston working with a young doctor transferring from Los Angeles to the Texas Medical Center. This doctor has completed his residency training (he has his MD degree in surgery) in Los Angeles (he made $50,000 as a resident) and will start at the UT School of Medicine in the surgery department. He is 31 years old and he is married. His wife currently teaches in the Los Angeles Community College District and she plans to work in community college teaching in the Houston area. They have mutually decided that they want to live with five miles of the medical center. They love the arts and they live big city living.

The doctor and his wife have saved a total of $20,000 over the years but his salary at UT will be in excess of $250,000 per year. They…

Security Planning

Threat Assessment

Controversy Surrounding the Client

This client is not the typical, everyday individual. He is an outspoken controversial white supremacist who often engages in blatantly controversial public behavior. The client is also planning to meet with the press and speak his mind regarding the recent charges brought against him involving murder and violation of civil rights. He is currently out on a $1 million bond and going through a criminal court case. As such, he is hated by many within the larger Southern California community, considering that the city is largely made up of large minority populations. Although the client lives in Laguna Beach, a wealthy suburban offshoot of Los Angeles just to its south, the region is still easily accessible from the city. This means that minority and civil rights groups may all be a threat to his security and his estate, as they may be…

References

Fennelly L.J., (2004). Handbook of Loss Prevention and Crime Prevention. Elsevier Butterworth. Oxford:UK.

Vellani, Karim H. (2010). Crime Analysis for Problem Solving Security Professionals in 25 Small Steps. Center for Problem-Oriented Policing. Web.  http://www.popcenter.org/library/reading/pdfs/crimeanalysis25steps.pdf

Master Planning & Private Equity

Case Summary

Summarize the case in points

Rahul Todi of Shrachi is considering the prospects of developing land near Bardhaman, West Bengal. Residential demand has been steadily increasing in India, with a trend toward urbanization reflected by a rising middle class that is settling in the cities where job and cultural opportunities are promising. The parcels of land that Todi is watching could potentially be developed through a partnership with the West Bengal Housing Board, a government entity that has as one of its goals the development of low income housing. On the flip side, Todi has entered the idea of partnering with Xander Funds, a private equity group that invests in real estate and other asset classes.

Should Rahul Todi and Shrachi leave their Kolkata base to develop in Bardhaman at all, in any form?

The vision that Todi has for the land assemblage…

Advice (SOA): Financial Planning

Purpose of this document is to prepare a statement of advice (SOA) on the financial planning for David Smith and Brenda Smith to achieve their financial goals. The advice is to communicate important information to clients in order to make informed decision about their financial portfolios. This document is a Statement of Advice or 'SOA' used to explain my advice, and highlights the important points. Please, be sure to read all sections of the SOA.

Summary of my Advice

I recommend that you sell your shares and reinvest the funds in the managed funds, which will assist you to get a return between $17,000 and $29,000 a year. Moreover, I recommend that you invest 60% of your superannuation in the managed funds. I carefully choose the categories of the managed funds that you could invest your money. Based on my recommendation, you are likely to get…

Reference

Australia Government (2010).Investment Management Industry in Australia. Australian Trade Commission.

Garrett, S.(2008). The Benefits of Mutual Fund Investment in an Uncertain Economy. (Second Edition). Wiley Publication.

InvestSmart.(2013).Top performing Managed Funds. InvestSMART Financial Services Pty Ltd.

Investing (2013).Australia - Government Bonds. Fusion Media Ltd.

Delegation: eal Estate

Proper use of delegation in any setting is an essential component of leadership. Delegation used by managers in a real estate office can improve the results management gets from their staff by not only assisting in the task completion process but also by improving the team oriented atmosphere of the office and staff.

Delegation not only sharpens management skills but also increases the overall employee and managerial commitment to the success of an organization. A good leader is one that is able to manager employees and improves the bottom line. A great leader within a real estate setting is one that is able to delegate not only mundane but also important and interesting tasks to employees capable of handling them and contributing to the overall success in the organization.

Delegation and eal Estate

Delegation with regard to the real estate office can provide employees with increased morale…

References:

Brown, M.R. (1998). "Management by delegation: Don't be a micro manager, share the responsibility." Black Enterprise, Vol. 28, Issue 7, p. 76

Bryant, G. (2004). "Guiding to organizing working bees." Fairfax Digital News &

Renovations. [online]. October 10, 2004, from  http://www.domain.com.au/public/htmldisplay.aspx?ID=HP6FACT_5& ; mode=tvfacts

eal estate speculation and "flipping" (buying a fixer-upper and doing the fixing-up, then selling shortly after purchase for -- it is hoped -- a substantial profit) does not exactly occur at a fast pace in an area where home prices are already well beyond the reach of most people. Speculators aren't typically eyeing properties worth two to three million dollars and trying to turn them around for a quick profit, that is. As this was the kind of activity that was in part driving the housing bubble in the rest of the nation it makes sense that such a trend would not be fully visible in the 90210 zip code. It also makes sense that greater volatility and sharp upswings in prices would be seen during the depths of the housing crisis in 2008 and 2009, as it is during such periods that high-end areas like 90210 are more likely…

References

DataQuick. (2012). Southern California Home Resale Activity. Accessed 4 December 2012.  http://dqnews.com/Charts/Monthly-Charts/LA-Times-Charts/ZIPLAT.aspx 

Movoto. (2012). Beverly Hills, CA Market Statistics and Real Estate Trends. Accessed 4 December 2012.  http://www.movoto.com/statistics/ca/beverly-hills.htm 

Parsons, J. (2012). Real Estate Charts. Accessed 4 December 2012.  http://www.jparsons.net/housingbubble/ 

Trulia. (2012). Beverly Hills, 90210 Market Trends. Accessed 4 December 2012.  http://www.trulia.com/real_estate/90210-Beverly_Hills/market-trends/

prices of real estate are on their way up and thus it would be a prudent investment for a person. The reasons for this are a continuous hike in prices, and there are clearly two main reasons for the increase in prices -- the decrease in interest rates that have occurred in spite of steps by the government to the contrary and the speculative activity that is taking place in real estate. It would be noticed that people are moving out of the decisions of the government regarding interest rates, and interest rates are likely to remain low for some time which would make an investment in real estate a prudent investment. egarding the speculative part of the investment, it is likely that even in spite of the increase in prices, the returns from real estate is still low as compared to other investments and the yield is likely to…

References

Deane, Daniela. (April 17, 2005) "In Real Estate Fever, More Signs of Sickness" Washington

Post. P: A01. Retrieved from  http://www.washingtonpost.com/wp-dyn/articles/A59515-2005Apr16.html  Accessed on 7 July, 2005

Greenspan, Alan. (June 9, 2005) "Testimony of Chairman Alan Greenspan before the Joint

Economic Committee, U.S. Congress" Retrieved from  http://www.federalreserve.gov/boarddocs/testimony/2005/200506092/default.htm  Accessed on 7 July, 2005

Much of what passes for unassailable historical truth turns out to rest upon shaky assumptions. However all aspects of investing are not so grim it is important to have your wits about you and do proper research.

Langstaff (1999) expressed how finance and investments have never been higher. He went further to report two more avenues for growing wealth and broadening investments. The internet represents an unprecedented opportunity for personal wealth creation, and the rules of wealth creation have been, and will continue to change by the new economy. As a result, books that do well address issues of, online trading, day trading, Internet stock valuations, or other subject specific content.

The three principles to use in homeownership/real estate to build wealth are being patient, borrow money cheaply, and build a success team (Johnson, 2005).

orks Cited

Futrelle, D. (2004, September). Build ealth in Any Market. Money, Vol. 33(Issue 9),…

Works Cited

Futrelle, D. (2004, September). Build Wealth in Any Market. Money, Vol. 33(Issue 9), pp. 82-86.

Johnson, P.D. (2005, March). Progress through Properties. Black Enterprise, Vol. 35(Issue 8), pp. 61-62.

Langstaff, M. (1999, December 6). It's About the Money. Publisher Weekly, Vol. 246(Issue 49), pp. 38-44.

Mantell, S. (2004, December 13). Making Cents of Investing. Publishers Weekly, Vol. 251(Issue 50), pp. 26-30.

Home Depot Inc., alone increased its distribution presence to 1.5 million square feet at indham Lakes Business Park in Romeoville after signing a lease for all of indham Lakes VII, a 720,000 square foot spec building at 1070 indham Parkway. (Dubriwny, 2004)

This renewed investor interest in Chicago is also due to the fact that such commercial, industrial real estate in the area are becoming perceived as foreign investor friendly, and relatively stable in comparison to other locations -- an excellent combination and a prescription for long-term expansion. (Dubriwny, 2004) Furthermore, although companies such as Home Depo, Inc. may have been much maligned in recent years, they are critical in drawing so-called anchor stores to large, enclosed malls and shopping districts. (Smith, 2005) Shoppers will go out of their way to go to such commercial locations, and the Chicago commercial market is becoming more open and attractive to such brand…

Works Cited

Dubriwny, Dana. (11 Mar 2005) "On the Road Again."

REJournals.com. Retrieved 11 Mar 2005 at http://www.chicagoindustrialproperties.com/story.cfm?Market=CIP&StoryID=13301

Smith, Ray. (2005) "Retail REITs Must Broaden Their Focus." The Wall Street Journal. Retrieved 11 Mar 2005 at http://homes.wsj.com/columnists_com/buildingvalue/20050308-buildingvalue.html

Soto, Virginia. (2004) "Bill Rancic, you're hired." About.com. Retrieved 11 Mar 2005 at http://chicago.about.com/cs/event1/a/041504_app.htm

, p. 842)

As our research shows, and as St. Leo's core values demonstrate, a great deal of Personal Development is required to face the difficult decisions that are implied by end-of-life planning. ith this personal development, growth and maturation comes an appreciation for the suffering of others in the wake of one's passing. The result is a concerted effort to ease this process. And as the article by Bunting-Perry (2006) finds, "the lifting of care burden opens a window for formal grieving. Family and friends comfort the bereaved person for a short period of time after the death." (Bunting-Perry, 106)

By showing a sense of the experience of others rather than simply of one's own fear in facing death, one also demonstrates a clear understanding of the Responsible Stewardship implicated by maintaining a living will. Particularly, Furrow et al. tell, "a number of devices have been developed to facilitate…

Works Cited:

Bunting-Perry, L.K. (2006). Palliative Care in Parkinson's Disease: Neuroscience Nursing Implications: Bereavement Care. Journal of Neuroscience Nursing, 38(2), 106-113.

Furrow, B.R., Greaney, T.L., Johnson, S.H., Jost, T.S., & Schwartz, R.L. (2008). Health Law. (6th ed.). St. Paul, MN: Thomson-West Publishing

St. Leo University. (2012). Core Values. Saintleo.edu.

Shanghai Development

Shanghai Entrepreneurial Real Estate Development Project

Shanghai is a city located on the Eastern Coast of China that has grown to be one the financial powerhouses of the industrialized world. The urban population growth trend can be explained by the fact that much of the rural population is increasingly migrating to the urban centers in search of economic opportunities. The Pudong are has also been responsible for an extraordinary share of the population growth in Shanghai. For example, there was a fifty six percent increase in the population from a little over three million in 2001 to roughly five million in 2011. This real estate development project consists of a structure that will be composed of twin towers that will reach the planned height of 250m and be attached by a podium. The project's financial calculations estimate an internal rate of return would be nearly thirty percent (26.88%)…

Works Cited

Subbotin, S. (2010, August 07). Shanghai population to jump by some 17% over next decade. Retrieved from Ria Novosti:  http://en.rian.ru/world/20100708/159730786.html 

The Economists. (2012, June 16). Analects. Retrieved from The Economist:  http://www.economist.com/blogs/analects/2012/06/consequences-one-child-policy 

Appendix

Marketing Plan for a KW Service Designed to Generate New Clients

Product Idea

The product idea for this marketing plan is a service that Keller Williams could provide to potential home buyers/investors that no other competitor is currently offering: that is, free educational classes for the public about the process of buying, investing, owning, keeping up or rehabbing houses. The purpose of this service would be that it draws potential clients into the office and generates leads for agents working within the office.

Keller Williams is a national real estate brokerage with offices in districts around the U.S. The office branch of Keller Williams for this marketing plan is located in Houston, Texas, which is the "home" of Keller Williams -- the place where the brokerage began.

The problem that this service would target is the problem that a lot of new home buyers often experience, which is that they…

References

Abram, C., Pearlman, L. (2012). Facebook for Dummies. NJ: Wiley and Sons.

Baloun, K. (2006). Inside Facebook. CT: Baloun Publications.

Collis, D., Rukstad, M. (2008). Can you say what your strategy is? Harvard Business

Review (April): 82-90.

Building Plan

Outpatient clinic Facility planning

There is a great shift in the real estate and this affects even the healthcare facilities. Notably, the traditional stand alone acute care hospitals are now fast shifting into multiple building campuses and facilities that are multi-state operational. This has been greatly informed by the changing demands of the patients that are becoming increasingly complex hence the resultant emerging new models for the delivery of these complex needs of the clients. Notably, both the physicians and the patients are driving force behind this evolution which focuses on more comfortable facilities, increased efficiency in the facility designs, convenient locations of the facilities and of greatest consideration is that they need to be consumer focused. One characteristic of the new guidelines on buildings is that they provide for the elders as well as other people with long-term care needs, they take care of the diverse cultures,…

References

Ilovendia, (2011). Types of Discrimination in the Workplace. Retrieved July 22, 2013 from  http://lifestyle.iloveindia.com/lounge/types-of-discrimination-in-the-workplace-8995.html 

National Institute of Building Sciences, (2011). Outpatient Clinic. Robert F.C. Retrieved July

22, 2013 from  http://www.wbdg.org/design/outpatient.php

GE Capital Strategic Planning

GE Capital

Strategic planning

Geographic diversification

Sales and marketing

Theoretical foundation of GE Capital management

Between risk management and optimization

Expansion as a management philosophy

Capital funding model

Organizational learning and knowledge management at General Electric (GE) Capital

Knowledge management tools

GE Capital Strategic Planning

General Electric (GE) Capital is the subsidiary unit of General Electric (GE), USA. GE Capital is headquartered at Norwalk, Connecticut, United States and has five divisions within GE Capital i.e. GE Aviation Services, GE Money, GE Energy Financial Services, and GE Commercial Distribution Services. These five divisions of GE Capital enable smooth functioning into respective market segments. Michael A. Neal is currently the CEO and Chairman of the company. With worldwide operational footprint, GE Capital has more than 55000 employees across 55 countries (General Electric Capital Corporation, 2012). The main services that GE provides are the leasing and lending to commercial…

References

"GE Provides Updated Strategic Framework for GE Capital and Total Company 4Q '08 Outlook." (2008). Retrieved from:[ http://www.ge.com/pdf/investors/events/12022008/ge_press_release_12022008.pdf ]

Anderson, D.R. (2012). An introduction to management science: Quantitative approaches to decision making. Cengage Learning.

Ashkenas, R.N., DeMonaco, L.J., & Francis, S.C. (1997). Making the deal real: How GE Capital integrates acquisitions. Harvard Business Review, 5-15. Retrieved from: [http://meridianconsultinginc.com/resources/Integrating_Cultures_in_Acquisitions.pdf]

Bowen, D.E., Ledford, G.E., & Nathan, B.R. (1991). Hiring for the organization, not the job. The Executive, 5(4), 35-51.

Emergency, Planning and Operations Methodology

The Department of Homeland Security is fully aware of the importance of local and state first responders. Currently managed under the Department of Justice, the Department of Health and Human Services, and the Federal Emergency Management Agency and other various offices, local firefighters, state and local law enforcement, and local emergency medical personnel would be subject to the Department of Homeland Security's authority (http://www.whitehouse.gov/deptofhomeland/sect4.html).Moreover, the Department is prepared to "develop and manage a national training and evaluation system to design curriculums, set standards, evaluate, and reward performance in local, state, and federal training efforts" (http://www.whitehouse.gov/deptofhomeland/sect4.html).Through FEMA, emergency supplies, food and shelter would be allocated to supplement the work of local agencies that are already providing such needs at the community level (http://www.fema.gov).Moreover, FEMA would coordinate "private industry, the insurance sector, mortgage lenders, the real estate industry, homebuilding associations, citizens, and others" in high-risk areas (http://www.whitehouse.gov/deptofhomeland/sect4.html).…

Works Cited

American Red Cross."  http://www.redcross.org/services/disaster/0,1082,0_319_,00.html  accessed 11-17-2003).

The Department of Homeland Security."  http://www.whitehouse.gov/deptofhomeland/sect4.html .

A accessed 11-17-2003).

Emergency Food and Shelter." Federal Emergency Management Agency.  http://www.fema.gov .(accessed 11-17-2003).

5. Strategic recommendation

The strategic possibilities mentioned above are all important and have the ability to provide the financial institution with long-term stability. Nonetheless, since the company possesses limited financial resources at the time being, but also due to the complexity of the external and internal environments, not all four strategies can be developed. It is at this stage necessary to implement strictly those strategies which serve the immediate needs of the company and the stakeholders. In order to identify these needed strategies, it is important to assess them through the lenses of four specific criteria:

esource availability to implement the strategy

Urgency of strategy implementation and esults availability of the strategies.

The table below reveals the criteria-based assessment of the four strategies.

esource availability for strategy implementation

Urgency of strategy

Expectancy of results (in the short-term)

Organizational ethics

High

High

Medium

Diversification

Low

Medium

Low

Infrastructure developments

Low

Low…

References:

Carsewell, S., 2010, Fingleton's successor says events at INBS an outrage, Irish Times,  http://www.webcitation.org/5rqiBQWJl  last accessed on November 18, 2011

Doddy, J., The Irish banking sector, Deloitte, http://www.deloitte.com/assets/Dcom-Ireland/Local%20Assets/Documents/Real%20estate/IE_PS_John%20Doddy_Soc_Chartered_Surveyors_Presentation_0311.pdf last accessed on November 18, 2011

Farrell, S.., 2009, Anglo Iris Bank nationalized, The Independent,  http://www.independent.co.uk/news/business/news/anglo-irish-bank-nationalised-1380495.html  last accessed on November 18, 2011

Kuenkeel, P., Gerlach, S., Frieg, V., 2011, Working with stakeholder dialogues, BoD -- Books on Demand, ISBN 3839183022

Business -- Human esources

Personal Financial Advising

Personal financial advisors review the financial needs of people and help them with investments, tax laws, and insurance decisions. Advisors help their clients recognize and plan for both long-range and short-range objectives. Advisors help clients plan for retirement, education expenses, and general investment decisions. Many also supply tax advice or sell insurance. Even though most planners offer advice on a wide assortment of topics, some specialize in areas such as retirement and estate planning or risk management (Personal Financial Advisors, 2009).

Personal financial advisors regularly work with a lot of clients and frequently must identify their own customers. A lot of personal financial advisors spend a great deal of their time advertising their services. A lot of advisors meet probable clients by giving seminars or by way of business and social networking. Identify clients and building a customer base is one of the…

References

Anspach, D. (2012). 5 Search Engines to Use to Find The Right Financial Advisor.

Retreived from  http://moneyover55.about.com/od/findingqualifiedadvisors/tp/findingadvisors.htm 

Financial Advisor: Interview Questions for Financial Advisors with Answers. (2009).

Retrieved from  http://www.job-interview-site.com/financial-advisor-interview-questions-and-answers.html

learning experiene. The writer demonstrates how to put together a prior learning and prior experiene portfolio for the purpose of demonstrating urrent knowledge due to that prior experiene.

A omprehensive look at the management of one's personal finanes; overs budgeting, use of and ost of redit, life and property insurane, inome and state taxation, housing, wills, trusts, estate planning, and savings and investments.

You must reall and write one or more "learning events" for eah of the key terms listed on the ourse desription you have obtained. By using Kolb's model to guide your storytelling, you will assist your faulty assessor, the person who will evaluate your PLA portfolio for redit, to loate and appreiate your learning outomes.

In short, your task in writing your PLA portfolio essay is to address all listed ourse ontent areas and to do so via speifi stories told in terms of the Kolb Model.…

cited in Tennant 1996) highlights, there is a need to take account of differences in cognitive and communication styles that are culturally-based. Here we need to attend to different models of selfhood - and the extent to which these may differ from the 'western' assumptions that underpin the Kolb and Fry model.

The idea of stages or steps does not sit well with the reality of thinking. There is a problem here - that of sequence. As Dewey (1933) has said in relation to reflection a number of processes can occur at once, stages can be jumped. This way of presenting things is rather too neat and is simplistic - see reflection.

Empirical support for the model is weak (Jarvis 1987; Tennant 1997). The initial research base was small, and there have only been a limited number of studies that have sought to test or explore the model (such as Jarvis 1987). Furthermore, the learning style inventory 'has no capacity to measure the degree of integration of learning styles' (Tennant 1997: 92).

The relationship of learning processes to knowledge is problematic. As Jarvis (1987) again points out, David Kolb is able to show that learning and knowledge are intimately related. However, two problems arise here. David Kolb doesn't really explore the nature of knowledge in any depth. In chapter five of Experiential Learning he discusses the structure of knowledge from what is basically a social psychology perspective. He doesn't really connect with the rich and varied debates about the nature of knowledge that raged over the centuries within philosophy and social theory. This means that I do not think he really grasps different ways of knowing. For example, Kolb focuses on processes in the individual mind, rather than seeing learning as situated. Second, for David Kolb, learning is concerned with the production of knowledge. 'Knowledge results from the combination of grasping experience and transforming it' (Kolb 1984: 41). Here we might contrast this position with Paulo Freire. His focus is upon informed, committed action (praxis).

Given these problems we have to take some care approaching David Kolb's vision of experiential learning. However, as Tennant (1997: 92) points out, 'the model provides an excellent framework for planning teaching and learning activities and it can be usefully employed as a guide for understanding learning difficulties, vocational counselling, academic advising and so on'.

com). A certain amount of errors is to be expected, but there should not be so many that it demonstrates a certain level of skewedness about the model in its entirety. Thus, if the NHI model is the one which is selected, then it needs to be tested against a range of different scenarios. The following demonstrate some truly relevant what-ifs: what if the doctors only move half the projected volume; what if medicare slashes rates; what if competitors open a comparable program (dgapartners.com).

There are a range of factors which can change or adjust once a healthcare facility opens their doors for business. And as much as this facility is attempting to engage in a solid humanitarian effort, at the end of the day, it's still a business and people need to get paid. Thus, before engaging in further developmental activities, one needs to determine in what ways the…

References

Brakatu Ofori-Adjei, a. (2007). Microfinance: An Alternative Means of Healthcare Financing for the Poor. Ghana Medical Journal, 193-194.

Burnstein, L., Harris, R., & Love, L. (2012, August 30). Top Four Legal Issues to Consider When Opening an Urgent Care Center. Retrieved from Mondaq.com:  http://www.mondaq.com/unitedstates/x/194082/Healthcare/Estate+planning+is+important+step 

Burnstein, M., Harris, R.L., & Love, L. (2012, August 20). Top Four Legal Issues to Consider When Opening an Urgent Care Center. Retrieved from Mondaq.com:

Because the home country is not required to reimburse foreign depositors for losses, there is no corresponding financial penalty for lax supervision; there is, though, a benefit to the country with lenient regulatory policies because of increased revenues generated and the employment opportunities these services provide (Edwards 1999). Furthermore, banks seeking to conduct multinational business are attracted to countries where incorporation laws and the regulatory framework offer less regulatory oversight (Edwards 1999). The quid pro quo nature of offshore financial services is clearly indicated by Edwards's observation that, "Multinational banks provide the offshore financial centre with increased tax revenue and employment for its citizens. Because the benefits outweigh the costs, offshore financial centres have a powerful incentive to maintain lenient regulatory policies. As a result, multinational banks incorporated in an offshore financial center successfully avoid supervision by an effective home country regulator" (1999, p. 1267). Given the scope of the…

References

Black's Law Dictionary. (1999). St. Paul, MN: West Publishing Co.

Boise, C.M. & Morriss, a.P. (2009). 'Change, Dependency, and Regime Plasticity in Offshore Financial

Intermediation: the Saga of the Netherlands Antilles.' Texas International Law Journal, vol. 45,

no. 2, pp. 377-379.

Management

Over the last several years, a wide variety of financial institutions have been facing a number of different security challenges. This is because of the information that they are storing has sensitive data about their clients such as: the social security numbers and net worth. Over the course of time, this has become a major target for identify thieves who are looking to steal this material. At which point, the total amounts of attacks against these kinds of organizations have increased exponentially. A good example of this can be seen with a report that was released by the security firm McAffe. They identified 72 remote access threats that were directed against financial and government institutions over a five-year period. What makes this report so disturbing is that the attacks were largely undetected. As they were designed to steal vast amounts of data, without alerting security officials about their presence.…

Bibliography

IBM Systems for Cloud Computing. (2011). IBM. Retrieved from:  http://www-03.ibm.com/systems/cloud/ 

ING Investment Management. (2011). CNBC. Retrieved from: http://www.cnbc.com/id/43890959/ING_Investment_Management_Adopts_Bloomberg_Research_Platform_First_firm_to_use_technology_that_grades_trade_idea_performance

Bourdeau, J. (2011). Cyber Attacks have been Targeting Government and Financial Institutions. Mercury News. Retrieved from:  http://www.mercurynews.com/ci_18609064 

Knorr, E. (2011). Cloud Computing. Info World. Retrieved from:  http://www.infoworld.com/d/cloud-computing/what-cloud-computing-really-means-031

Small Medium Enterprise Set Up

Mission statement

Business goals

Marketing

Market research (location and size of market)

Market segmentation (which segments will you target)

Marketing plan

Products/services and target market(s)

Placement

Promotions and advertising

Pricing policy

Evaluation of marketing

Operations

Legal and licensing requirements

Organisational structure and staffing

Insurance and security issues

Business premises

Equipment required

Production process

Critical risks/contingency plans

Financial projections

Capital expenditure forecast

Sales forecast

Cash flow forecast

Projected profit and loss statement

Owner's personal expenses (continued on next page)

Environmental responsibility and Eco-sustainability

Implementation timetable

Conclusions and future directions

Executive Summary

Business Plan Structure

The business plan will focus on establishing a new kind of insurance company in Australia called Jade Insurance. Their basic goals are to offer clients with low cost solutions, better service and more personal attention on host of products. This will be achieved through working with local and overseas carriers. The idea…

References

General Insurance Industry Survey, 2010, KPMG, viewed October 25, 2013

Global Insurance Market Trends, 2012, OECD, viewed October 25, 2013

Insurance Facts and Figures, 2012, PWC, viewed October 23, 2013

Market Presentation, 2013, Lloyds, viewed October 23, 2013

This would be only natural for central bankers, as wealth effects may be a very relevant factor in determining fluctuations in aggregate demand. Studies on wealth effects have been conducted in recent years, also in the ank of Italy, making use of household surveys. For a given level of net worth, the wealth effect may be defined as the extent to which household consumption changes in response to a change in asset prices relative to the general consumer price level. Conceptually, this is no different from the old Pigou effect, but while that worked through changes in consumer prices that reduced the "value" of money balances in real terms, we now have asset prices rather than consumer prices as the main factor. While consumer prices may be relatively stable, asset prices could move substantially, and the wealth effect could actually be a destabilizing rather than, as was once thought, a…

Bibliography

Deaton, Angus (2005) Franco Modigliani and the Life Cycle Theory of Consumption. Research Program in Development Studies and Center for Health and Wellbeing. Princeton University. Online available at  http://www.princeton.edu/~deaton/downloads/romelecture.pdf 

Fessler, David (2008) How Reverse Mortgages Could Help Fund Your Retirement. Contrarian Profits. 24 Oct 2008. online available at  http://www.contrarianprofits.com/articles/how-reverse-mortgages-could-fund-your-retirement/6947 

Hugh, Edward (2008) Have We Seen 'Peak' Italian Retail Sales? Europe EconoMonitor 3 Sept 2008. Online available at  http://www.rgemonitor.com/euro-monitor/253471/have_we_seen_peak_italian_retail_sales 

Le Goff, Philippe (2003) the Reverse Mortgage: A Solution to Retirement Funding? Economics Division. 14 Feb 2003. Parliamentary Research Branch. Online available at  http://dsp-psd.pwgsc.gc.ca/Collection-R/LoPBdP/PRB-e/PRB0259-e.pdf

A the direct support or supervision of individuals who deliver all, or any portion, of the personal financial planning process to a client.

A teaching all, or any portion, of the personal financial planning process.

Finally the applicant must agree to adhere to the CFP Code of Professional Conduct and submit to a background check. Any pending litigation must be disclosed.

The Financial Planner typically operates in four major areas: investment planning, estate planning, retirement planning and business succession planning. All of these areas are highly specialized and a planner may decide to specialize in one or more areas. Major firms will offer all of these services to clients, but the delivery method may vary by company. Firms such as Lincoln Financial Advisors, American Express Financial Services and AXA Advisors offer all of these services.

Another group of firms includes brokerage firms, also called wire houses, that may offer some…

Bibliography

Certified Financial Planner Board of Standards. 20 April 2005.  http://www.cfp.net /' target='_blank' REL='NOFOLLOW'>

same-sex marriage refers to a legal married union between two persons of the same sex. In other word, same sex partner is a man legally married to another man or a woman legally married to another woman. Since same sex marriage is a new development in the United States, the federal government has faced challenges in treating the tax issues of same-sex individuals entering into marriage. The IS's (Internal evenue Service) ruling of 58-66 in 1958-1 C.B.60 determines the tax purpose for individuals who have entered into a common law marriage. Under the state law administered by the Federal income tax laws, the IS acknowledges that it recognizes individual's marital status.

Under IS uling 58-66, the Service states that a couple will be treated as married based on the Federal income tax filing purpose, and the IS has applied this uling 58-66 for over 50 years. (Internal Service evenue, 2014).…

Reference

Ahroni, S. & Silliman, B.R.(2014). Federal Tax Implications of Windsor . 84(7):CPA Journal.58-63.

Calhoun, C.V. (2015). State Taxes and Married Same-Sex Couples. Calhoun Law Group, P.C.

Cornell University (2015). United State v Windsor. Legal Information Institute.

Goodnough, A. Zezima, K. (2009). Suit Seeks to Force Government to Extend Benefits to Same-Sex Couples. The New York Times.

Feng Shui in Hong Kong

Fengshui in Hong Kong was noted in the first book on the subject ever written for a Western audience, by E.J. Eitel in 1873. Eitel was a German missionary and inspector of the Hong Kong schools and reported a number of instances in which Western construction projects had angered the Chinese and provoked riots and disturbances because they had supposedly upset the gods and the spirits of the ancestors. A new road to the Happy Valley was being built and the "Chinese community was thrown into a state of abject terror and fright, on account of the disturbance this amputation of the Dragon's limb would cause to the Feng Shui of Hong Kong" (Bruun, 2003, 56). When Western engineers and workers began to die of fever and the new houses in the Happy Valley had to be abandoned because of malaria "the Chinese triumphantly declared…

REFERENCES

Blackman, M. (2008). Asia Future Shock: Business Crisis and Opportunity in the Coming Years. Palgrave Macmillan.

Bruun, O. (2003). Fengshui in China: Geomantic Divination between State Orthodoxy and Popular Religion. Nordic Institute of Asian Studies.

Burnham, S. (2011). The Art of Intuition: Cultivating Your Inner Wisdom. Penguin.

Donavan, D. (2002). "Wang's Legacy: Sex, Lies and Litigation." Forbes.com, November 22, 2002.

In fact, the language specifically includes all people in an effort to create a place where all people are free. A law that infringes upon the rights of a citizen to be free is a law that must be changed.

The second part of the 14th amendment upon which the ban on gay marriage infringes is the right to property. Married couples share a great number of benefits not available to persons without a certificate of marriage. One of these benefits falls under the heading of Estate Planning. A married person inherits a portion of the spouse's estate after the spouse dies. A married person also receives an exemption from estate and gift taxes if property is given or left to the spouse. Gay couples are not allowed to receive these benefits in most states, because they are not allowed to be married in most states (NOLO).

Another property benefit…

Works Cited

Mathabane, Gail. "Gays face same battle interracial couple fought." USA Today. 25 Jan.

2004. Web. 17 Mar. 2010.

Olson, Theodore B. "The Conservative Case for Gay Marriage." Newsweek. 18 Jan.

2010: 68 -- 70. Print.

corporation is a regular corporation that opts to tax its profits at the personal income tax level. An S corporation must prepare and file an income tax return, but itself pays no tax (if it complies with all of the technical and complex rules of the Federal law). Each shareholder pays taxes on his/her share of S. corporate income on his or her individual tax return. Owner-employees of an S corporation are treated like partners for purposes of employment and benefits.

is set up in the same manner as a regular corporation and then files for IS approval (and sometimes state approval) after hurdling through several IS regulations.

S Corporation allows the small business owner to avoid dealing with the double taxation of profits and dividends. Also, shareholders may be able to offset business losses by the corporation against their personal income, subject to certain restrictions.

Advantages of the S…

References

Gessaman, Paul. "Setting up Your Own Business the S Corporation, NF96-255 (Revised

October 1996)." NebFacts. 1996. NebFacts. 4 May 2005

.

'S Corporations." FreeAdvice. 1995. FreeAdvice. 4 May 2005

Diversification

Portfolio diversification as a form of risk management is one of the cornerstones of modern investment theory. According to the theory, the ideally-diversified portfolio is 'deeply diversified' within each asset class and also 'broadly diversified' across all the asset classes within the portfolio (Simon 2010:2). Asset classes consist of "stocks, bonds, real estate, commodities, precious metals and collectibles;" forms of market capitalization (micro-, small-, mid- and large-cap); style; sectors; industry types; and geography (Portfolio diversification, 2012, Investing in mutual funds). The objective of diversification is that "risk has virtually been eliminated within each class" by combining lower and higher-risk assets (Portfolio diversification, 2012, Investing in mutual funds). Theoretically, the perfectly diversified portfolio should incur no additional risks to the investor greater than what is posed by the general market conditions. There is always risk in investment, but portfolio management is designed to minimize the risk.

To achieve this objective,…

Bibliography

Buffet, Warren. 1965. Letter to partners. Value Investing World. Accessed:

 http://www.valueinvestingworld.com/2007/08/warren-buffett-on-diversification-1966.html  [17 Aug 2012]

Calmar ratio definition. 2012. Investopedia. Accessed:

 http://www.investopedia.com/terms/c/calmarratio.asp#axzz23nrArUdJ  [17 Aug 2012]

Private Banker

ole of Private Banker

What is the typical role of a Private Banker?

A private banker is someone who will help affluent clients to invest their money effectively. This involves focusing on a number of areas to include: financial planning, probate, asset protection, reducing taxes and transferring wealth from one generation to the next. At the same time, the private banker has a fiduciary responsibility to reduce risks for their customers and offer sound advice. This means that they must provide objective analysis and recommendations. That will help the client achieve a variety of goals over the long-term. ("Private Banker," 2012)

Moreover, private bankers assist their customers to connect with other services they require (i.e. accountants and lawyers). This ensures that the strategy is effectively coordinated. When this happens, there is less risk and greater amounts of stability associated with the client's net worth. In the future, this…

Reference

How to Become a Private Banker. (2012). E How. Retrieved from:  http://www.ehow.co.uk/how_6403015_become-investment-banker-college.html 

Investment Advisor. (2012). E How. Retrieved from:

LA Accounting Company

The accomplishments of any business will depend upon its ability to reach out to customers. In the case of the accounting firm that is being examined, this is an important factor which is contributing its long-term success. To fully understand how this will be achieved requires focusing on: the information needs, personal selling, communication objectives, the communications strategy and advertising. Together, these elements will highlight how the firm will reach out to new cliental.

The Information Needs

The target markets that will be focused on are affluent individuals and various types of organizations (i.e. private businesses / public corporations, nonprofits entities and governments). They will have different needs to include: estate planning, reducing income taxes, protecting their assets against potential liabilities (i.e. law suits) and customizing these solutions. (Pinson, 2006)

What information will your potential customers need, (e.g. address of premises)?

The basic information that all customers…

References

Hague, P. (2010). Customer Satisfaction Surveys. B2B International. Retrieved from:  http://www.b2binternational.com/publications/white-papers/customer-satisfaction-survey/ 

Pinson, L. (2006). Steps to Small Business Start Up. Chicago, IL: Kaplan Publishing.

Participants are also protected by prohibiting employers from deducting costs from their tax liability of not complying with ERIA6.

Both ERIA and the Prudent Investor Rule prohibit certain types of transactions. According to Laura Jordan6, the U.. labor secretary has the power to grand exemptions from prohibitive rules under ERIA. When such exemption is not granted and fiduciaries engage in prohibitive activities regardless, the result could be liability to repay losses, return profits, and IR penalty taxes.

ERIA includes considerably more prohibitive rules than the Prudent Investor Rule. ome of these include a prohibition from engaging in transactions that are a direct sale of property between the plan and interested party; a loan or credit extension; furnishing of goods, services or facilities; or a transfer to a party of interest that will result in benefit to such a party. Among others, further prohibitions include any form of self-interest in the…

Sources

Aalberts, Robert J. & Poon, Percy S. 2006. Derivatives and the Modern Prudent Investor Rule: Too Risky or Too Necessary? Ohio State Law Journal, Vol 67, No. 3.  http://moritzlaw.osu.edu/lawjournal/issues/volume67/number3/aalberts.doc 

Jordan, Laura. 1999. Comparison of ERISA and State Pension Protection Provisions. OLR Research Report, Dec. 10. http://www.cga.ct.gov/ps99/rpt/olr/htm/99-r-1131.htm

Poon, Percy S. 1996. The New Prudent Investor Rule and the modern portfolio theory: a new direction for fiduciaries. American Business Law Journal, Sept 22.  http://www.allbusiness.com/personal-finance/investing-financial-advisor/582147-1.html 

Prudent Investor Act. http://www.nysl.nysed.gov/libdev/excerpts/ept11-23.htm

revocable and an irrevocable trust? The difference between a revocable and an irrevocable trust is very simple. A revocable trust is one that has been created and that can be revoked at a future time - generally for specific reasons (CompTax, n.d.). These kinds of trusts can also be changed, so if a person does not want to completely revoke the trust but wants to make adjustments, that is possible (CompTax, n.d.). Often these kinds of trusts are made when it comes to wills and estate planning, but they can also be used in order to focus on business transactions and the individuals who are allowed to initiate or complete those transactions. An irrevocable trust, as the name implies, is one that cannot be revoked. Once it has been created it is not able to be changed, which means that anyone who creates it must be very careful about doing…

References

CompTax. (n.d.). Source of investment income.

The job in Structured Finance entails creation of financial vehicles to redirect cash flows to investors. Asset-backed Commercial Paper -- CP, collateralized bond obligations --CBOs and repackaged asset vehicles are the other growth areas. This job calls for a good blend of spreadsheet skills, accounting and legal expertise. Derivatives get their worth from options, swaps and futures which are instances of derivatives. This is a highly profitable business whose demand for skilled practitioners has been extremely high. Here the skills demanded are in mathematics particularly the stochastic differential equations. Advisory services are extended by the investment banks in favor of public and private banks participating in M&A & financing. This job demands evaluation of client's value, options for creation of value or on a client's industry conditions. (Investment Banking: Job Options)

eferences

Businesses. etrieved at http://www.lehman.com/business/. Accessed on 30 August, 2005

Corporate Finance: Salaries. etrieved at http://www.careers-in-finance.com/cfsal.htm. Accessed on 31…

References

Businesses. Retrieved at  http://www.lehman.com/business/ . Accessed on 30 August, 2005

Corporate Finance: Salaries. Retrieved at  http://www.careers-in-finance.com/cfsal.htm . Accessed on 31 August, 2005

Financial Planning. Retrieved at  http://www.morganstanleyindividual.com/planning/financialplanning/ . Accessed on 31 August, 2005

Goldman Sachs JBWere Private Wealth Management. Retrieved at  http://www.gsjbwere.com/products/default.cfm?p=AS_WerePrivate . Accessed on 30 August, 2005

Enterprise Architecture

Barratt, C.C., Acheson, P., & Luken, E. (2010). eference models in the electronic library: The Miller Learning Center at the University of Georgia. eference Services eview 8(1), 44

The authors of this article provide the most effective ways of providing support to the patrons of the large university to ease the undertaking of activities within its electronic library. The authors conducted research to evaluate the effectiveness of different models of providing research services for the students in a large research university, hence, its strength. The study is important for the study as it provides information about the different models that can be used in providing a better architecture for a research library for the universities involved in research.

Author Note: the authors have vast experiences as librarians and researchers in different universities. Barratt works with the Miller Learning Center as an instruction librarian. Acheson works with Public library…

References

Kasmaee, F.K., Nassiri, R., & Shabgahi, G.L. (2010). Achieving CMMI Maturity Level 3 by Implementing FEAF Reference Models. International Journal of Advancements in Computing Technology, 2(4), 115-122.

A Comparison of the Top Four Enterprise-Architecture Methodologies. (n.d.). A Comparison of the Top Four Enterprise-Architecture Methodologies. Retrieved June 20, 2014, from http://msdn.microsoft.com/en-us/library/bb466232.aspx

Huysman, M. (2000). Rethinking organizational learning: analyzing learning processes of information system designers. Accounting, Management and Information Technologies, 10 (2), 81-99.

Inmon, W.H., Strauss, D., & Neushloss, G. (2008). DW 2.0 the architecture for the next generation of data warehousing. Amsterdam: Morgan Kaufmann/Elsevier.

Tax Advise

Table of Contents (optional)

Louise is aged 50 and single. Since 1994 she has carried on a retail business as a sole trader. Her trading profits as adjusted for tax purposes and after capital allowances, for the year ended 30th April 2009 were $150,000.

The business is carried out from a number of valuable retail outlets, all of which are owned by Louise personally. These units have been acquired over a number of years since 1994 and their market values have increased considerably in recent years.

Apart from her single personal allowance tax credit, Louise is entitled to income tax relief in respect of $10,000, which she pays annually to a evenue approved pension scheme.

Louise's personal living expenses and other financial commitments total $50,000 per annum (including the contribution of $10,000 to the evenue approved pension scheme referred to above).

Louise is considering transferring her business to…

References

Maertin, James CPA. U.S. Tax Preparation Worldwide. [

 http://www.jamesdance.com/deductions.htm %5D

 http://www.hmrc.gov.uk/menus/aboutmenu.htm  "HM Revenue and Customs: About Us." Hmrc.gov.uk. Crown Copyright. 2005-04-18.

It is also wise to have it reviewed by a doctor or attorney, the Family Doctor eb site suggests; that way you can be assured that what you wish to have done with you and to you if you become incapacitated is "understood exactly as you intended" (Family Doctor).

The advance directives are sensitive and private, and they are very important for seniors. But the advance directives can be controversial, so it is wise for older people to know the law and understand the facts. To wit, there have been rumors and falsehoods spread on the orld ide eb and elsewhere about the advance directives that are spelled out in the recent overhaul of the healthcare system. Former governor of Alaska Sarah Palin made news in the summer of 2009 by asserting that the advance directives in the healthcare overhaul created a "death panel" of bureaucrats who will "decide, based…

Works Cited

Binstock, Robert H., and George, Linda K. (2010). Handbook of Aging and the Social

Sciences. Maryland Heights, MO: Academic Press.

Black, Jane A. (2008). Notes: The Not-So-Golden Years: Power of Attorney, Elder Abuse, and Why Our Laws are Failing a Vulnerable Population. St. John's Law Review, 82(1), 289-314

Collier, Elizabeth. (2005). Latent age discrimination in mental health care. Mental Health

Opportunities to Improve elationship Banking at Al ajhi Bank

In an increasingly globalized and competitive marketplace, many banking professionals today are faced with the need to develop informed and timely responses to changes in consumer demand, as well as fluctuations in the global economy that can have a positive or negative effect on investments. In affluent nations, this need has become especially pronounced as billion-dollar deals are routinely involved, and bankers working relationship banking operations stand to assist banks in attracting and retaining wealthy private and highly fluid commercial enterprises as long-term clientele. The enormous amounts of money that are involved make it important to formulate such responses in ways that add value to the banking operation including providing a competitive advantage. In some banks, relationship banking at this level is termed "privilege banking" or "prime account management," but the common feature of these business units is targeting high net…

References

About Us. (2012). Al Rajhi Bank. Retrieved from http://www.alrajhibank.com.my/corporate_

about_al_rajhi.shtml.

Constantinides, G.M., Harris, M. & Stulz, R.M. (2003). Handbook of the economics of finance.

Boston: Elsevier/North-Holland.

functioned by a state or educational organization, like a college, with tax compensations and hypothetically other inducements to make it cooler to save for college and other post-ancillary training for a selected beneficiary, such as a juvenile, daughter/son, or grandchild (Feigenbaum 2002, pg. 34). 529 plans apart from secondary benefits, have a main advantage linked to earnings.

The earnings of a person enrolled in a 529 plan are not subject to federal tax and normally not subject to state tax when used for the qualified education expenditures of the selected beneficiary. These expenditures would typically include: tuition, books, fees, books, even room and board. There are some things that are not deductible in a 529 plan, one such are contributions. Additionally, it is important to keep in mind that the IS, from time to time, will update or modify their tax laws.

Since 2009 or 2010, a qualified, nontaxable distribution…

References

Ameriprise. (n.d.). 529 Plan Contributions | Ameriprise Financial. Ameriprise.com. Retrieved March 1, 2014, from  http://www.ameriprise.com/budgeting-investing/financial-planning-articles/estate-planning-information/529-plan-contributions.asp 

Feigenbaum, R.A., & Morton, D.J. (2002). The 529 College Savings Plan. Naperville, Ill.: Sphinx.

IRS. (n.d.). 529 Plans: Questions and Answers. 529 Plans: Questions and Answers. Retrieved March 1, 2014, from  http://www.irs.gov/uac/529-Plans:-Questions-and-Answers 

IRS. (n.d.). Instructions for Form 709 (2013). Instructions for Form 709 (2013). Retrieved March 1, 2014, from  http://www.irs.gov/instructions/i709/ch02.html

Particularly as this demographic has been so ignored or misunderstood by the beauty industry, a company that portrayed older women in a positive, sexy light, and showcased fashions that flattered older complexions and figures would likely generate revenue. Showing older models rather than stressing that the product is for the elderly is important, because today's older generation does not like to think of itself as old: "Marketers commonly err by emphasizing the biological age of their consumers. A few years ago, a major personal-products company introduced a shampoo aimed at older women. The advertising explicitly mentioned that the product was designed especially for women over 40. There may be perfectly good reasons to switch to a different shampoo as you age, but the emphasis on age ensured that the product would be unpalatable to any self-respecting 40-plus-year-old" (Smith 1997:1).

Again, because women tend to outlive their husbands, many of these…

Works Cited

Barletta, Marti. (10 Oct 2005). "Targeting a powerhouse female demographic: Older women." Ad Age. Retrieved 29 Jan 2008 at  http://adage.com/article?article_id=47030 

Cromie, William J. (1 Oct 1998). "Why Women Live Longer than Men." The Harvard

University Gazette. Retrieved 29 Jan 2008 at http://www.hno.harvard.edu/gazette/1998/10.01/WhyWomenLiveLon.html

Smith, Walker. (1997, Jun). "

Marketing Information

Competitive Advantage Analysis: How well does the proposed service meet the demands of the market compared with the competition?

The proposed service meets the demands of customers by providing them with products that can be customized. This helps them to create procedures that are effectively monitoring their bottom line results and objectively analyzing the impact of various activities. The below product -- market matrix is illustrating how this can help to give the firm a competitive advantages over others inside the marketplace. ("Top 100 Accounting Firms," 2012) ("Home," 2012)

Product -- Market Matrix

Market Penetration: The market that will be penetrated is the various segments of individuals and businesses that need customizable solutions. The primary competitors in this segment include: Deloitte & Touche, KPMG, Price Waterhouse Cooper and Grant Thornton.

Market Development: Currently, competitors offer similar kinds of products and services to customers. This means that the firm…

References

Home. (2012). HCVT. Retrieved from:  http://hcvt.com/ 

Top 100 Accounting Firms. (2012). Accounting Majors. Retrieved from:  http://www.accountingmajors.com/accountingmajors/articles/top100.html

Islam

Plurality is built into Islam's legal and ideological foundations, complicating the political and social structure of the religion and its institutions. Principle means by which to explore and critique the complexity and plurality of Islam include the Hadith and the various schools of Islamic law. Because of the relatively equal veracity of all six books of the Hadith, and of the various schools of law, there is no singular authoritative body in Islam. Each region of the world has instead opted to emphasize some teachings and some legal schools over others.

The Hadith is a collection of writings reflecting the traditions, actions, and actual sayings of Muhammad. The Hadith comprises six books, compiled in the ninth and tenth centuries, and are viewed as "second only to the Quran in their practical significance and authority," (p. 74). The "soundness of their claims of transmission" is one of the central issues…

Reference

Kamali, M.K. (1999). Law and society. Chapter 3 in The Oxford History of Islam. Ed. Esposito. Oxford University Press.

Construction Project

Harry and Eric Smith performed a through market study before going through with the investment and most information seemed to confirm that the investment would be profitable. Even with this, the two also chose to use speculation as a primary means to fuel the business deal, taking into account that they focused on potential competition on the market and considered that new developments and new vacancies in the area did not pose a threat. The two believed that the condition of these respective buildings would make it imperative for their owners to charge prices that were in accordance with this respective state.

The Smiths acknowledged the numerous risks associated with the project, but decided that the magnitude of the business deal outweighed them and that it would have been in their best interest to try and make this one of the most important developments in their lives. Harry…

3.2.3 Portfolio Diversification of Investment in Global Property Markets

ecause the global property markets are affected by globalization and specific country / regional factors, means that the overall amounts of risks will vary, the most notable include: transparency and efficiency. Where, each country / region has different on laws and regulations pertaining to the real estate markets. This means that the risks in a number of different markets will depend upon specific market conditions themselves, reflecting these two factors. To protect themselves against these kinds of risks, many investors will often seek to diversify their portfolio. Diversification is: when you are investing a number of different asset classes in real estate, across a variety of countries / regions. The idea is that if a risk occurs in a specific country or region, the other areas that you are diversified in will protect you against the severity of the declines. For…

Bibliography

2009 A Year of Revival for Property Sector, 2010, Visit Kuwait. Available from: . [30 March 2010].

Barwa Real Estate, 2010, Arabian Business. Available from: . [30 March 2010].

Business Risk, 2010, Invest Words. Available from: [29 March 2010].

Dubai Property Companies Called Merger Off, 2009, Property Wire. Available from: [30 March 2010].

Housing Issue and Housing Solution

Who the report is directed for Decision/information

The aim of this report is to assist the iverslake Housing Association to improve the services and quality of life of the occupants residing at the estate managed by the iverslake Housing Association. The report aims to provide recommendations on the strategy that the iverslake could employ which include the strategy:

To effectively repair estate,

To deal with anti-social behavior of kids hanging around in the night making the residents to be scared of going out in the night.

To provide recommendation for the effective and efficient timely collection of house rents.

Summary and general ecommendations

Housing issues and the solutions are key issues facing community and residents. The focus of this report is to recommend practical solutions that will assist iverslake Housing Association to identify good practice in estate management in dealing with the housing issues such…

References

Audit Commission. (2002). Learning from inspection: repairs and maintenance. London: Audit Commission.

The Audit Commission (2003). Housing Association Rent Income. Audit Commission, Housing Corporation.

Audit Commission. (2005). Housing: improving service through resident participation. London: Audit Commission.

Basildon Council. (2012). Draft copy for Public Consultation July- August 2012, Tenancy and Estate Management Strategy 2012 -- 2015. Basildon Council Publication.

college grades accurately reflect the academic capabilities of students. I base my argument on my personal experience. In order to achieve a 3.74/4 grade point average, I spent not only countless number of hours in studying but also found my self-learning the subtleties of analytical logic and descriptive frameworks. My academic background reflects both of the above novelties: my educational knowledge in areas such as Economics, Mathematics, and Computer Science entails the use of analytical logic, while my interests and education in English, French, and Latin literatures involve the application of descriptive frameworks. The knowledge of integration of analytical and descriptive schemas has provided me ample opportunities to view the intricacies and interactions between different subject areas. My interdisciplinary educational background has been quite useful in making my critical decisions in carrying out my work successfully.

A find that in order to achieve a 3.74 grade point average requires one…