South-Western Federal Taxation: Comprehensive Volume

CHAPTER 21 PARTNERSHIPS SOLUTIONS TO PROBLEM MATERIALS | | | | |Status: | Q/P | |Question/ |Learning | | |Present |in Prior | |Problem |Objective |Topic | |Edition |Edition | | | | | | | | | | | | LO 1Partnership definitionNew 2LO 2General partnership versus LLCNew 3LO 1Check-the-box regulationsNew 4LO 2Partnership tax reportingModified1 5LO 2Analysis of Income scheduleModified1 6LO 2Partnership Schedule M-3New 7LO 3Special allocationsNew 8LO 3Capital accountsNew 9LO 3Inside versus outside basisNew 10LO 4Comparison of corporate and partnershipUnchanged2 treatment 11LO 4Application of  § 721New 12LO 4Exceptions to  § 721New 13LO 4Disguised sale issue recognitionUnchanged4 14LO 5Initial costs of a partnershipNew 15LO 6Cash accounting method for partnershipsNew 16LO 7Economic effect testUnchanged8 7LO 8Adjustments to partner’s basisUnchanged9 18LO 8Liability allocations to basisUnchanged10 19LO 10Guaranteed paymentsNew 20LO 8, 9, 14Partnership advantages and disadvantagesUn changed12 21LO 4, 6, 7,Partnership formation and operationsUnchanged13 8, 9, 10issues 22LO 11Basis in distributed propertyUnchanged14 23LO 11Distribution ordering rules; liquidatingNew versus nonliquidating distributions 24LO 11Conceptual: tax results of distributionsNew 25LO 12Ramifications of sale of a partnership interestNew Instructor: For difficulty, timing, and assessment information about each item, see p. 1-4. | | | | |Status: | Q/P | |Question/ |Learning | | |Present |in Prior | |Problem |Objective |Topic | |Edition |Edition | | | | | | | | | | | | 6LO 4Formation of partnership; inside and basisUnchanged15 27LO 4, 14Formation of partnership; inside and outsideUnchanged16 outside basis 28LO 4Contribution of various properties onUnchanged17 formation of a partnership; basis and depreciation 29LO 4Formation of a partnershipNew 30LO 4Formation of a partnershipNew 31LO 4, 8, 14Basis of property received as gift; receipt Modified19 of interest for services 32LO 8, 14Planning fo r service interestsNw 33LO 4, 10, 14Disguised sale versus distributionUnchanged20 *34LO 4, 7Treatment of contributed propertyNew 5LO 5Tax issues related to formation ofUnchanged5 partnership 36LO 4, 5, 6,Preparation of initial LLC tax returnUnchanged6 37LO 6Accounting methodsUnchanged7 *38LO 5Definition of organization costs;Unchanged21 amortization of organization costs *39LO 6Computation of partnership’s required taxUnchanged24 year under the least aggregate deferral method 40LO 4, 7Date basis of partner’s interest; gain on saleUnchanged25 of contributed land with precontribution built-in gain 41LO 7Date basis of partner’s interest; loss on saleUnchanged26 of contributed land *42LO 7, 8Computation of partner’s outside basis atModified27 beginning and end of year when several transactions took place *43LO 7, 8Partnership income; partner’s basis;Modified28 separately stated items; guaranteed payments 44LO 7, 8, Partnership income; partner’s basis; lossModified29 10,limitations; guaranteed payments 45LO 4, 7, 8Partnership’s income and separately statedUnchanged30 items; partner’s basis and amount at risk 6LO 4, 7, 8Same as Problem 45 for an LLCModified31 47LO 7, 8, 9,Basis and loss limitationsUnchanged32 *48LO 4, 7, 8,Allocations under  § 704(b)Modified33 9 49LO 7, 8, 9Allocation of gain under  § 704(b)Modified33 50LO 7, 8, 9Allocations to partner; basis in interest; Unchanged34 loss limitations 51LO 8Allocation of recourse debtUnchanged35 52LO 4, 8Sharing recourse debt for basis purposesUnchanged36 Instructor: For difficulty, timing, and assessment information about each item, see p. 21-4. | | | |Status: | Q/P | |Question/ |Learning | | |Present |in Prior | |Problem |Objective |Topic | |Edition |Edition | | | | | | | | | | | | 3LO 8, 9, 14Basis calculations and loss limitationsUnchanged11 54LO 8, 9Loss disallowance under  § 704(d),  § 465,Unchanged37 and  § 469 55LO 7, 10Timing of recognition of guaranteedModified38 payments 56LO 10Timing of recognition of guaranteed New payments, continued *57LO 7, 10Comparison of C corporation salary versus Unchanged39 partnership guaranteed payment 58LO 10Disallowed  § 267 loss from sale of propertyUnchanged40 to partnership by partner; conversion f capital gain to ordinary income from sale of investment property to partnership by partner 59LO 11Nonliquidating distribution; basis of New assets distributed (limited); partner’s outside basis 60LO 11Nonliquidating distribution; basis of New assets distributed (limited); partner’s outside basis *61LO 11Nonliquidating distributions; amount andModified43 nature of gain or loss; basis of assets distributed; partner’s outside basis *62LO 11Allocation of basis to multiple assetsUnchanged44 distributed 3LO 11Effect of change in partner’s share of New liabilities; nonliquidating versus liquidating distributions 64LO 11Results of various liquidating distributionsUnch anged45 65LO 12Sale of partnership interest; amount andModified46 nature of gain or loss; basis of new partner’s interest; election to adjust basis of partnership property *The solution to this problem is available on a transparency master. Instructor: For difficulty, timing, and assessment information about each item, see p. 21-4. | | | |Status: | |Q/P | | Research | | | |Present | |In Prior | |Problem | |Topic | |Edition | |Edition | | | | | | | | | 1Economic effect allocationsUnchanged1 2Allocation of liabilitiesNew Internet activityUnchanged3 | | |Est'd | |Assessment Information | | |Question/ | |completion |AICPA* | AACSB* | |Problem |Difficulty |time |Core Comp | Core Comp | | | | | | | | | | 2 |Easy | |10 |FN-Reporting |Analytic | | 3 | |Easy | |10 |FN-Reporting |Analytic | | 4 | |Easy | |10 |FN-Reporting |Analytic | | 5 | |Medium | |10 |FN-Reporting |Analytic | | 6 | |Medium | |10 |FN-Reporting |Analytic | | 7 | |Easy | |10 |FN-Reporting |Analytic | | 8 | |Medium | | 10 |FN-Reporting |Analytic | | 9 | |Easy | |10 |FN-Reporting |Analytic | | 10 | |Medium | |10 |FN-Reporting |Analytic | | 11 | |Easy | |10 |FN-Reporting |Analytic | | 12 | |Medium | |10 |FN-Reporting |Analytic | | 13 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | Reflective Thinking | | 14 | |Medium | |10 |FN-Reporting |Analytic | Reflective Thinking | | 15 | |Medium | |10 |FN-Reporting |Analytic | | 16 | |Easy | |10 |FN-Reporting |Analytic | | 17 | |Easy | |10 |FN-Measurement |Analytic | | 18 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | | 19 | |Easy | |10 |FN-Reporting Analytic | | 20 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | | 21 | |Medium | |15 |FN-Reporting |Analytic | | 22 | |Easy | |10 |FN-Measurement | FN-Reporting |Analytic | | 23 | |Easy | | 5 |FN-Measurement | FN-Reporting |Analytic | | 24 | |Easy | | 5 |FN-Measurement | FN-Reporting |Analytic | Reflective Thinking | | 25 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | Reflective Thinking | | 26 | |Easy | |10 |FN-Measurement | FN-Reporting |Analytic | | 27 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | Reflective Thinking | | 28 | |Easy | |10 |FN-Measurement | FN-Reporting |Analytic | | 29 | |Easy | |10 |FN-Measurement | FN-Reporting |Analytic | | 30 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | | 31 | |Hard | |15 |FN-Measurement | FN-Reporting |Analytic | Reflective Thinking | | | |*Instructor: See the Introduction to this supplement for a discussion of using AICPA and AACSB core competencies in assessment. | | 32 | |Medium | |10 |FN-Reporting |Analytic | Reflective Thinking | | 33 | |Medium | |15 |FN-Measurement | FN-Reporting |Analytic | Reflective Thinking | | 34 | |Medium | |15 |FN-Measurement | FN-Reporting |Analytic | | 35 | |Medium | |10 |FN-Measurement | FN-Reporting Analytic | Reflective Thinking | | 36 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | Reflective Thinking | | 37 | |Medium | |10 |FN-Repo rting |Analytic | | 38 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | | 39 | |Medium | |10 |FN-Reporting |Analytic | | 40 | |Medium | |15 |FN-Measurement | FN-Reporting |Analytic | | 41 | |Medium | |15 |FN-Measurement | FN-Reporting |Analytic | | 42 | |Medium | |20 |FN-Measurement | FN-Reporting |Analytic | | 43 | |Hard | |15 |FN-Measurement | FN-Reporting |Analytic | | 44 | |Hard | |15 |FN-Measurement | FN-Reporting |Analytic | | 45 | |Medium | |15 |FN-Measurement | FN-Reporting |Analytic | | 46 | |Medium | |15 |FN-Measurement | FN-Reporting |Analytic | | 47 | |Medium | |15 |FN-Measurement | FN-Reporting |Analytic | | 48 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | Reflective Thinking | | 49 | |Hard | |10 |FN-Measurement FN-Reporting |Analytic | | 50 | |Hard | |15 |FN-Measurement | FN-Reporting |Communication | Analytic | | 51 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | | 52 | |Hard | |15 |FN-Measurement | FN-Reporting |Communication | Analy tic | | 53 | |Medium | |15 |FN-Measurement | FN-Reporting |Analytic | Reflective Thinking | | 54 | |Hard | |15 |FN-Measurement | FN-Reporting |Communication | Analytic | | 55 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | | | |*Instructor: See the Introduction to this supplement for a discussion of using AICPA and AACSB core competencies in assessment. | 56 | |Medium | |10 |FN-Reporting |Analytic | | 57 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | | 58 | |Easy | |10 |FN-Measurement | FN-Reporting |Analytic | | 59 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | | 60 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | | 61 | |Medi m | |10 |FN-Measurement | FN-Reporting |Analytic | | 62 | |Medium | |10 |FN-Measurement | FN-Reporting |Analytic | | 63 | |Medium | | 5 |FN-Measurement | FN-Reporting |Analytic | | 64 | |Medium | |15 |FN-Measurement | FN-Reporting |Analytic | | 65 | |Medium | |15 |FN-Measurement | FN-Reporting |Analytic | | | |*I nstructor: See the Introduction to this supplement for a discussion of using AICPA and AACSB core competencies in assessment. | CHECK FIGURES 26. a. $0; $0. 26. b. $200,000. 26. c. $100,000. 26. d. $100,000 basis in property. 27. a. ($15,000) realized; $0 recognized. 27. b. $60,000. 27. c. $75,000. 27. d. $75,000. 27. e. Sell and contribute cash. 28. a. $20,000 on land; $60,000 on equipment. 28. b. No gain under  § 721. 28. c. Carol $70,000; Connie $30,000. 28. d. $40,000 basis in land; $30,000 basis in equipment. 28. e. Inside = Outside = $100,000. 28. f. Partnership continues Connie’s depreciation schedule. 29.No gain or loss to Justin, Tiffany, or partnership; Justin’s basis $85,000; Tiffany’s basis $125,000; partnership’s basis in land $65,000; partnership steps into Tiffany’s shoes for depreciation. 30. Tiffany recognizes $25,000 loss on sale; basis is $100,000. Partnership must spend additional $10,000 to acquire assets. 31. a. $0. 31. b. $ 50,000. 31. c. $25,000 ordinary income. 31. d. $75,000. 32. b. Contribute ‘‘property’’ of ‘‘permits’’ and ‘‘development plan’’ completed before contribution. 33. a. Distribution. 33. b. $0 gain or loss. 33. c. $50,000. 33. d. Disguised sale. 33. e. $16,667. 33. f. $66,667. 34. a. Rachel $360,000; Barry $600,000. 34. b. 170,000 ordinary income. 34. c. $100,000 capital loss and $20,000 ordinary loss. 35. Organization costs $10,000 (deducted); start-up costs $60,000 (amortized over 180 months); property acquisition costs $24,000 (added to property basis; depreciated as newly acquired asset); syndication costs $1 million (nondeductible). 36. Issues include partnership year end; partnership accounting method; treatment of initial costs; partners’ bases in LLC interests; LLC’s basis in property received on formation; interests issued in exchange for services; built-in gain on later sale of land. 37 . BR can use cash, accrual, or hybrid method in 2008, 2009, and 2010.In 2011 and later years, BR may no longer use cash method. 38. a. Organizational costs: $8,000; syndication costs $10,000. 38. b. $5,000 deduction plus $50 amortization of organization costs. 38. c. 180-month amortization. 39. January 31. 40. a. $75,000. 40. b. Five years. 40. c. $15,000 gain. 41. a. $36,000 loss; $30,000 to Reece and remaining $6,000 allocated equally among partners. 42. a. $160,000. 42. b. $230,000. 43. a. $42,000; qualified dividends $4,000. 43. b. $29,000 basis. 43. c. $22,000 basis. 44. a. ($18,000); qualified dividends $4,000. 44. b. $0 basis; $8,000 loss deductible currently, $1,000 suspended. 44. c. $0 basis; $1,000 loss allowed; $8,000 suspended. 45. a. 175,000 (Celeste); $125,000 (Ernestine). 45. b. Ordinary income $80,000; qualifying dividend $3,000; tax-exempt interest $1,000; charitable contribution $500; distribution to Celeste $20,000. 45. c. $283,500 basis and at-risk amount. 46. a. Accounts payable are nonrecourse for LLC. 46. b. $283,500 basis; $233,500 amount at risk. 47. a. $24,000. 47. b. $4,000. 47. c. $0. 47. d. $4,000. 47. e. Don can contribute capital or partnership can incur debt. 48. a. Year 1—Fred $49,600; Manuel $78,400. Year 2—Fred $960; Manuel $75,840. 48. b. Yes. 49. a. Gain $43,200 allocated equally. Basis—Fred $22,560, Manuel $97,440. 49. b. Fred’s cash $22,560; Manuel’s cash $97,440. 49. c.Tax savings now or cash later; not both. 50. Deduct $54,000 of loss unless basis increased before year-end. 51. Melinda $6,000; Gabe $6,000; Pat $18,000. 52. Paul $160,000; Anna $80,000. 53. a. Basis adjustment rules per Figure 21. 3; then loss limitation rules [ § 704(d),  §Ã‚  465, then  § 469]. 53. b. $5,000 gain, $0 basis. 53. c. No loss deduction. 53. d. Make distribution next year so Brad can deduct loss this year. Partnership can incur additional debt. 54. $48,000 deducted. $14,000 suspended— § 704(d ); $8,000 suspended— § 469. 55. a. $70,000 in 2010, incl. guaranteed payment. 55. b. $25,000 in 2010. 56. $70,000. 57. a. $55,000 salary in 2010. 57. b. 0 in 2010; $40,000 partnership income and $60,000 guaranteed payment in 2011. 58. a. $0. 58. b. $10,000. 58. c. $80,000 gain; may be ordinary. 59. a. $0. 59. b. $0. 59. c. Inventory $60,000; land $75,000; partnership interest $185,000. 60. a. $0. 60. b. $0. 60. c. Account receivable $0; land $20,000; partnership interest $0. 61. a. $15,000 gain and basis in partnership interest $0; partnership $0 gain. 61. b. Land $30,000 basis and basis in partnership $10,000; partnership $0 gain. 61. c. No gain or loss; land basis $12,000; basis in partnership interest $0. 61. d. $10,000 gain; $0 basis in inventory; $0 basis in partnership interest. 62. a. No gain or loss. 62. b. 6,000 in item 1 and $3,000 in item 2. 63. a. Inventory basis $10,000; basis in partnership interest $20,000. 63. b. Recognized loss $20,000; Inventory basis $10, 000. 64. a. $15,000 capital gain. 64. b. No gain or loss; $40,000 basis. 64. c. No gain or loss; inventory $10,000; capital asset $22,000. 64. d. $0 basis in accounts receivable; $60,000 capital loss. 65. a. $100,000 realized. 65. b. $30,000 ordinary income. 65. c. $20,000 capital gain. 65. d. $100,000 basis. DISCUSSION QUESTIONS 1. A partnership is an association of two or more persons (including individuals, trusts, estates, corporations, other partnerships, etc. ) formed to carry on a trade or business.Each partner contributes money, property, labor or skill, and each expects to share in profits and losses. The entity must not otherwise be classified as a corporation, trust, or estate. p. 21-3 2. In a general partnership, all partners are â€Å"general partners† who are jointly and severally liable for partnership debts, including liabilities arising from tort or malpractice judgments against the general partnership. A general partner bears liability for these debts even i f the partner was not personally involved in the malpractice. A limited liability company has the corporate attribute of limited liability for the owners (called â€Å"members† in an LLC), but an LLC is treated as a partnership for tax purposes.In a properly-structured LLC, none of the members are personally liable for entity debts. State law governs the types of entities that may be established as LLCs. Most states permit capital-intensive entities to use this form of business, but they do not permit personal-service entities to be treated as LLCs. pp. 21-3 and 21-4 3. By default, a newly-formed noncorporate entity with two more owners is treated as a partnership under the check-the-box Regulations. The entity may â€Å"check-the-box† on Form 8832 to elect, instead, to be taxed as a corporation. p. 21-4 4. A partnership is not a tax-paying entity; however, it must still file a tax return.The partnership reports its income and expenses on Form 1065. Partnership income is comprised of income from operations and separately stated income and expenses. The income and expenses from operating activities are reported on Page 1 of the Form 1065. A separately stated item is any item (income or expense) that could differently affect the tax liabilities of different partners. Separately stated items are reported in the partnership return on Schedule  K. The partners must pay the tax on the partnership income. The partnership’s income and separately stated items are reported to each partner on a Schedule K-1 prepared for that partner. pp. 21-4 to 21-7 5.Because it is not a tax-paying entity, a partnership does not report â€Å"taxable income. † However, it must still reconcile between the tax return and the books. The partnership prepares the Analysis of Net Income (Loss) (page 5 of Form 1065) to determine what might be called the partnership’s â€Å"taxable income equivalent. † Certain amounts shown on Schedule K are netted and entered on the Net Income (loss) line of this Analysis. This â€Å"taxable income equivalent† is reconciled to book income on Schedule M-1 or Schedule M-3 of the partnership’s return. This is similar to the corporate reconciliation (also on Schedule M-1 or M-3) in Form 1120; however, for a partnership, the â€Å"taxable† amount must be derived as described above. pp. 1-5 to 21-7 6. Schedule M-3 is filed (in lieu of Schedule M-1) by â€Å"larger† partnerships to report a detailed reconciliation between the partnership’s book and tax income. In addition, these partnerships must file Schedule C to answer various questions regarding the partnership’s changes of ownership, reporting, or other activities during the year. This reconciliation is designed to highlight differences between GAAP basis reporting (per an SEC filing or an audited financial statement) and tax basis income. A partnership is generally required to file Schedule M-3 if it has $10 million or more in assets or $35 million or more in total receipts.In addition, it must file Schedule M-3 if any partner owns a 50%-or-greater interest in partnership profits, losses, or capital, and if that partner meets either the $10 million (assets) or $35 million (receipts) threshold. pp. 21-6 and 21-7 7. A special allocation is an amount that is allocated differently from the general profit or loss sharing ratios specified in the partnership agreement. For pre-contribution gain or loss property, special allocations are required to be made to eventually bring the partners’ tax bases in line with their book-value capital accounts. Orange, LLC, can offer a preferential special allocation of profits and cash flows to Green to compensate the company for use of its capital.The LLC can offer a guaranteed payment (rather than a special allocation) to Rose for her managerial time and expertise. Upon sale of the appreciated property contributed by Rose,  §Ã‚  704(c) require s the precontribution gain to be allocated to her. pp. 21-8, 21-24, and 21-36 8. A partner’s capital account is a mechanical determination of the partner’s financial interest in the partnership, as determined using one of several possible accounting methods, including tax basis, GAAP,  §Ã‚  704(b) book basis, or some other method defined by the partnership. The capital account reflects contributions and distributions of cash or other property to or from the partner.In addition, it accumulates the partner’s share of increases and decreases from operations, including amounts that are otherwise tax-exempt or nondeductible. Even if capital accounts are determined on a tax basis, a partner’s capital account usually will differ from the partner’s basis in the partnership interest because (among other reasons) the capital account does not include the partner’s share of partnership liabilities. p. 21-8 9. The â€Å"inside basis† is the part nership’s tax basis for the assets it owns. The â€Å"outside basis† is a given partner’s tax basis in the partnership interest. On formation of a partnership, the total of all partners’ outside bases will equal the partnership’s inside bases of all of its assets. p. 21-8 10.As a general rule, both  §Ã‚ §Ã‚  721 and 351 provide that no gain or loss is recognized when property is transferred on the formation of a partnership or corporation. However,  §Ã‚  351 applies only if those persons transferring property to a corporation are in control of the corporation immediately after the exchange, whereas  §Ã‚  721 does not include a control requirement. Section 721 not only applies to initial transfers in forming the partnership but to all subsequent contributions from any partner. Similarities exist between  §Ã‚ §Ã‚  721 and 351 in that these nonrecognition provisions do not apply to all transfers made by the owners. Under  §Ã‚  721, the contr ibutor must receive an interest in the partnership, while under  §Ã‚  351, the transferor must receive stock in the corporation.Under both  §Ã‚ §Ã‚  721 and 351, if the transfer of property involves the receipt of money or other consideration, the transaction may be deemed a sale or exchange rather than a tax-free transfer. pp. 21-9 to 21-11, and Concept Summary 21. 1 11. In general, on formation of a partnership, no gain or loss will be recognized by either the partnership or the contributing partners [ §Ã‚  721]. Bobbi will not recognize the realized gain related to the land she is contributing. Similarly, BC will not recognize a gain or loss. Bobbi’s basis in the land will carry over to BC. Bobbi’s basis in BC will be a substituted basis equal to her basis in the contributed land. If the land Bobbi contributes is ever sold by BC, the precontribution gain must be allocated to Bobbi [ §Ã‚  704(c)]. pp. 21-9, 21-10, and Example 24 12.Under the general rule of à ‚ §Ã‚  721(a), no gain or loss is recognized on formation of a partnership. This rule does not apply in at least four situations. Realized gain or loss is recognized if: †¢ The entity is an investment partnership, †¢ The partner received the interest in the partnership in exchange for services, †¢ The transaction can be viewed as an exchange of properties (e. g. , properties are contributed to the partnership and soon thereafter are distributed to other partners with the intent of taking advantage of the basis rules of  §Ã‚  731 for distributed property), and †¢ The transaction can be viewed as a disguised sale of the property from the partner to the partnership or one of the other partners. pp. 21-10 to 21-11 13. a.If a contribution of property to a partnership is followed shortly thereafter by a distribution of cash to that partner, the IRS may recharacterize the transactions as a disguised sale of the property. In this case, Gerald would be treated as contri buting 75% of the property and selling the remaining 25% for cash [$60,000 sales price (distribution amount) ? $240,000 property value]. He would recognize $30,000 of gain on the deemed disguised sale [$60,000 deemed selling price less $30,000 basis ($120,000 ? 25%)]. b. The parties could use any of several techniques to minimize the possibility that the IRS will recharacterize the transaction as a sale. First, the distribution could be proportionate to all the partners. Second, the contribution should not be contingent on the later distribution of cash.Third, even if cash is required to ensure the contribution, the distribution should not be contingent on the partnership achieving a certain level of profits. Fourth, the distribution could be made in stages over a longer (say, three-year) time period. Here, it may be viewed as being a reasonable return of Gerald’s capital (e. g. , each $20,000 payment represents a 10% return on his capital). Finally, the distribution could be deferred until two years following the capital contribution. pp. 21-11, 21-12, and Example 12 14. In its initial year, a partnership will typically incur organizational and startup expenses. If property is contributed to the partnership, the entity may incur costs related to transferring the title of the property.If the partnership interests are sold to investors, the partnership might incur syndication costs. Once the partnership has started business, it will incur ordinary and necessary business expenses; these expenses are deductible under  §Ã‚  162. Organizational and startup costs are generally deductible to the extent of the first $5,000 of such costs. This deductible amount is reduced to the extent the total of such costs (in the respective category) exceeds $50,000. Any portion that is not deductible is amortized over 180 months, beginning with the month in which the partnership begins business. The cost of selling the partnership interests to investors is treated as a sy ndication cost under  §Ã‚  709. Such expenses are not deductible.The cost of transferring title to an asset is treated as an acquisition cost related to the asset; this amount will be treated as a new asset placed in service when incurred, and it will be depreciated using the same method and life as the underlying property. (If this underlying property was contributed by a partner, that property will be depreciated by continuing the depreciation schedule used by the contributing partner. The partnership â€Å"steps into the shoes† of the contributing partner in calculating depreciation deductions. ) pp. 21-15 and 21-16 15. A partnership may generally use the cash method of accounting unless it is a tax shelter or has one or more partners that are subchapter C corporations.The C corporation partner will not preclude use of the cash method of accounting if that corporation is a qualified personal service corporation or if it is engaged in the farming business. In addition, a subchapter C corporate partner will not preclude use of the cash method if the partnership has never had â€Å"average annual gross receipts† in excess of $5 million, for any year beginning in 1986 or later years. Average annual gross receipts is calculated by averaging the taxpayer’s gross receipts for the three years prior to the tax year in question or for the period of the taxpayer’s existence, if shorter. p. 21-17 16. The three rules of the economic effect test are designed to ensure that a partner bears the economic burden of a loss or deduction allocation and receives the economic benefit of an income or gain allocation.By increasing the partner’s capital account by the gain or income allocated to the partner, the rule ensures that a positive capital account partner will receive an allocation of assets equal to the balance in the partner’s capital account when the partner’s interest is eventually liquidated. If the partner has a negat ive capital account, an allocation of gain or income to the partner reduces the amount of the negative capital account and, therefore, the amount of the deficit capital contribution that is required from the partner upon liquidation. In short, a dollar of income or gain increases the partner’s capital account by a dollar and, everything being equal, the partner should receive a dollar more upon liquidation (or contribute a dollar less to restore a deficit in the capital account). Allocations of losses and deductions affect the partner in the opposite manner as income or gain.Therefore, the allocation of a dollar of loss or deduction reduces the partner’s capital account by a dollar and, everything being equal, reduces the amount the partner will receive upon liquidation (or increases by a dollar the partner’s deficit capital restoration requirement). p. 21-23 and Example 22 17. Under  § 722, a partner’s initial basis is determined by reference to the am ount of money and the basis of other property contributed to the partnership. This basis is increased by any gain recognized under  § 721(b) and the partner’s share of any partnership liabilities. Basis is decreased by any partner liabilities assumed by the partnership.Basis is also adjusted to reflect the effect of partnership operations: it is increased by the partner’s share of taxable and nontaxable income and is decreased by the partner’s share of loss and nondeductible/noncapitalizable expenses. Certain adjustments for depletion are also made. Finally, a partner’s basis is increased by additional contributions to the partnership and by increases in the partner’s share of partnership debt. Basis is decreased by distributions from the partnership and decreases in the partner’s share of partnership debt. A partner’s basis is adjusted any time it may be necessary to determine the basis for the partnership interest, for example, wh en a distribution was made during the taxable year, or at the end of a year in which a loss arises. A partner’s basis may never be reduced below zero (i. e. , no negative basis). Figure 21. 3 18.The partnership’s debts are allocated to the partners in determining the partners’ bases in their partnership interests. Any increase in partnership liabilities is treated as a cash contribution to the partnership, thereby increasing the partners’ bases. Any decrease in partnership liabilities is treated as a distribution from the partnership to the partners and decreases their bases. Partnership debt is allocated differently depending on whether it is recourse to the partners or nonrecourse. Recourse debt is allocated in accordance with the constructive liquidation scenario. Under this test, all partnership assets are deemed to be worthless.The losses that would arise are allocated to the partners according to the partnership agreement. The losses would create ne gative capital accounts for at least some of the partners; those partners are deemed to contribute that amount of cash (equal to the negative capital balance) to the partnership in settlement of the obligation to repay partnership’s recourse liabilities. The amount of that deemed capital contribution is the amount of the partner’s share of the recourse liabilities. Nonrecourse debt is allocated in a three-tier system. First, allocate any gain related to assets where the debt exceeds the partnership’s â€Å"book† basis in the assets. This is called minimum gain and is allocated according to the partnership agreement.Next, any debt related to any remaining precontribution gain is allocated to the partner who contributed the encumbered property to the partnership. Finally, any remaining debt is allocated in accordance with the method specified in the partnership agreement. pp. 21-28 and 21-29 19. A guaranteed payment is an amount paid to a partner for the pe rformance of services or for the use of the partner’s capital. These payments are in the nature of salary or interest payments that are made by other entities, but the tax treatment of guaranteed payments is somewhat different. Like payments made by other entities, guaranteed payments are generally deductible by the partnership, and can result in a loss to the entity. Guaranteed payments are taxed as ordinary income to the recipient partner.Unlike salary and interest payments made by other entities, guaranteed payments are treated as if they were received by the partner on the last day of the partnership’s tax year. If the partner and partnership have different tax years, there will be a deferral between the time the partnership claims the deduction and the time the partner reports the income. Guaranteed payments are treated as self-employment income by the recipient partner. pp. 21-36 and 21-37 20. A partnership is advantageous under any of the following conditions: à ¢â‚¬ ¢ Special allocations of income, expenses, cash flows, etc. can be made by the entity owners. †¢ The entity has taxable losses which the owners can utilize on their individual tax returns. †¢ The partnership generates net passive income which offsets passive losses of the owners. The entity operated as a Subchapter C corporation and would be required to report taxable income since other means of reducing such income (e. g. , interest, rents, salaries to owners) have been maximized and are not available. †¢ The entity cannot qualify under the requirements for a Subchapter S election (e. g. , too many shareholders, nonqualifying shareholders, more than one outstanding class of stock, etc. ) †¢ The entity will exist for only a short period of time and, if a corporation, its liquidation will result in a large tax due to the appreciation in its assets. †¢ Several other advantages may exist. The disadvantages of the partnership entity form arise when: The ent ity income is significant and will be taxed at higher individual rates than if accumulated in the corporation. †¢ The entity is in a high risk business and the owners require protection from personal liability. An LLC or LLP may be useful in such situations. pp. 21-51, 21-52, and Concept Summary 21. 5 21. a. False. The entity is required to file an information return, generally by the fifteenth day of the fourth month after the end of the partnership’s tax year. The return includes data concerning the partners’ allocable shares of the financial activities of the partnership. In addition, property, sales, and employment tax returns are likely to be required of the entity. p. 21-6 b. False.Generally no gain or loss is recognized, but there are exceptions to  § 721, including those pertaining to the receipt of boot, the contribution of property with liabilities in excess of basis, and the receipt of a partnership interest in exchange for services provided to the pa rtnership. pp. 21-10 and 21-11 c. False. The partner recognizes ordinary income, to the extent of the fair market value of the partnership interest that is received in this manner. p. 21-11 d. False. If property which was inventory in the hands of the transferor partner is sold by the partnership within five years of the date it was contributed, any gain will be treated as ordinary income, regardless of the manner in which the property was held by the partnership. p. 21-13 e. False. The partnership chooses tax accounting periods and methods that are applied to all of the partners. p. 21-15 f. False.An alternative tax year will never be required by the IRS; instead, the partnership must request permission from the IRS and may have to illustrate to the IRS that it has a business purpose for using an alternative tax year. p. 21-19 g. True. Built-in losses, as well as gains, must be allocated to the contributing partner when recognized by the partnership. pp. 21-24 and 21-25 h. True. pp . 21-27 to 21-29 i. True. p. 21-33 j. False. Such losses can be deducted by partners who hold a 50% or less ownership interest in the entity. p. 21-38 22. Generally, a taxable gain arises on a proportionate distribution only when cash is received in excess of the distributee partner’s basis in the partnership interest. As a relief of liabilities is treated as a distribution of cash, a decrease in a partner’s share of liabilities may also trigger a taxable gain.Similarly, certain distributions of marketable securities are treated as distributions of cash and can result in gain recognition. Other transactions, such as disguised sales and distributions related to precontribution gain property, might also result in gain recognition by the distributee partner. pp. 21-41 and Examples 51, 52 and 57 23. In either a current or liquidating distribution, assets are distributed in the following order: 1)  cash, 2) ordinary-income producing (hot) assets, and 3) other assets. Cash . In either a current or liquidating distribution, a cash distribution in excess of the partner’s basis triggers a gain (typically a capital gain). Cash (and certain items treated as cash) is the only asset for which a distribution might trigger a gain. Hot assets.In either a current or liquidating distribution, the partner’s basis in distributed hot assets equals the lesser of the partner’s basis in the partnership interest (after any cash distributions) or the partnership’s basis in the hot asset. In a liquidating distribution, the partner can claim a loss equal to any basis remaining after these hot assets are distributed, if no â€Å"other assets† will be distributed. In a current distribution, no loss can be deducted. Other assets. In a current distribution, â€Å"other assets† are treated similarly to hot assets: the basis equals the lesser of the partner’s basis in the partnership interest (after any cash and hot asset distribu tions) or the partnership’s basis in the asset. In a liquidating distribution, â€Å"other assets† absorb any remaining basis in the partnership interest after cash and hot assets are accounted for.For either a current or liquidating distribution, if â€Å"other assets† are distributed, the partner cannot recognize a loss. Examples 54, 57, 59, and 60 24. The partnership distribution rules reflect the aggregate theory of taxation. With respect to property ownership, the partner can be seen as an extension of the partnership. Ownership of property by the partner generally produces the same result as ownership by the partnership (and vice versa). The result is a carryover basis in distributed property with a preservation of the character of distributed property. The distribution rules operate with the goal of deferring tax on the distribution, while preserving the ordinary income potential.No gain or loss is recognized if an adjustment can be made to the basis of t he distributed property, without reducing the amount of ordinary income the partner will eventually recognize. So, gain is recognized if cash distributions exceed basis, because there is no asset for which the basis can be reduced. The basis of hot assets can be decreased, but not increased, in a distribution because the inherent ordinary income cannot be decreased. Similarly, loss can be recognized if only cash and â€Å"hot† assets are received in a liquidating distribution, because the basis in these types of assets cannot be increased to absorb the partner’s remaining basis. pp. 21-40 and 21-41 25.Jody must determine her gain or loss on the sale of the partnership interest. If the partnership owns â€Å"hot assets,† she must recognize ordinary income or loss to the extent of her proportionate share of the built-in appreciation or depreciation on these assets. Her remaining gain or loss is adjusted by the ordinary income or loss recognized. If the partnership ’s assets are substantially appreciated, Bill may wish to ask the partnership to make a  § 754 election so he can be allocated a step-up in basis. If the partnership has a substantial built-in loss (assets are depreciated by more than $250,000), the partnership may be required to make a step-down adjustment with respect to Bill’s acquired interest.If Jody sells more than a 50% interest in the partnership, or Bill is the sole remaining member of a two-owner partnership, the entity will terminate on the date the purchase is finalized. This may result in a loss of a favorable tax year or accounting method by the partnership. pp. 21-47 to 21-49 PROBLEMS 26. a. Under  § 721, neither the partnership nor the partners recognizes any gain on formation of the entity. b. Chip will take a cash basis of $200,000 in his partnership interest. c. Marty will take a substituted basis of $100,000 in his partnership interest ($100,000 basis in the property contributed to the entity). d. The partnership will take a carryover basis in the assets it receives ($200,000 basis in cash, and $100,000 basis in property). Example 14 27. a. Liz has a realized loss of $15,000.However,  § 721 contains the general rule that no gain or loss is recognized to a partnership or any of its partners upon the contribution of money or other property in exchange for a capital interest. Since Liz is subject to this rule, she does not recognize the loss. p. 21-10 b. $60,000. Section 722 provides that the basis of a partner’s interest acquired by a contribution of property, including money, is the amount of such money and the adjusted basis of such property to the contributing partner at the time of the contribution. p. 21-12 c. $75,000, the adjusted basis of the contributed property ( § 722). p. 21-12 d. $75,000. Under  § 723, the basis of property to the entity is the adjusted basis of such property to the contributing partner at the time of the contribution, increased by a ny  §Ã‚  721(b) gain recognized by such partner.Since no such gain (and no loss) was recognized by Liz on the contribution, the partnership takes a carryover basis in the property. Example 14 e. A more efficient tax result may arise if Liz sells the property to an unrelated party for $60,000, recognizes the $15,000 loss on the property, and contributes $60,000 cash to the partnership. The partnership could then use the $60,000 to acquire similar property, in which it would take a $60,000 basis. Example 9 28. a. Carol realizes a gain of $20,000 on contribution of the land. Connie realizes a gain of $60,000 on contribution of the equipment. The partnership realizes a gain equal to the value of the property it receives (it has a $0 basis in the partnership interests it issues). b.Under  § 721, neither the partnership nor either of the partners recognizes any gain on formation of the entity. Example 8 c. Carol will take a substituted basis of $70,000 in her partnership interest ($30 ,000 cash plus $40,000 basis in land). Connie will take a substituted basis of $30,000 in her partnership interest ($30,000 basis in the equipment). Example 14 d. The partnership will take a carryover basis in all the assets it receives ($30,000 basis in cash, $40,000 basis in land, and $30,000 basis in equipment). p. 21-12 e. The partners’ outside bases in their partnership interests total $100,000: Carol’s basis of $70,000 plus Connie’s basis of $30,000.This is the same as the partnership’s basis in assets of $100,000 ($30,000 cash plus $40,000 land plus $30,000 equipment). p. 21-12 f. The partnership will ‘‘step into Connie’s shoes† in determining its depreciation expense. It will use the remaining depreciable life and the same depreciation rates Connie would have used. p. 21-12 29. Both partners are contributing assets valued at $100,000. One property has a built-in gain; the other has a built-in loss. Justin and Tiffany recog nize no gain or loss on contribution of their respective properties to the partnership. Justin takes a substituted basis of $85,000 in his partnership interest ($20,000 cash plus $65,000 basis in land). The partnership takes a $65,000 carryover basis in the contributed land.The â€Å"built-in gain† on the land must be tracked and allocated to Justin if the property is ever sold at a gain [ §Ã‚  704(c)]. Section 721 applies to losses as well as gains and prevents Tiffany from recognizing the $25,000 loss on her contribution to the partnership. She will have a $125,000 basis in a partnership interest worth $100,000. Similarly, the partnership will have a $125,000 basis in assets valued at $100,000. The partnership will â€Å"step into Tiffany’s shoes† in determining depreciation deductions. As this is â€Å"built-in loss† property,  §Ã‚  704(c) applies, and amounts related to the built-in loss must be allocated to Tiffany. Depreciation must be allocated in accordance with Reg.  §Ã‚  1. 704-3 (not discussed in detail in this chapter). Basically, a large portion of the depreciation deductions would be allocated to Tiffany to reduce the difference between her basis and the fair market value of her partnership interest as quickly as possible. (If the property basis was less than its fair market value, depreciation would first be allocated to the other partner. )] pp. 21-10, 21-12, 21-13, 21-24, and Example 9 30. Tiffany has a taxable transaction when she sells the assets to a third party. She receives cash of $100,000 in exchange for assets with a basis of $125,000 and recognizes a $25,000 loss. (Based on the facts presented, the loss will likely be a  §Ã‚  1231 loss. ) When Tiffany contributes the $100,000 cash to the partnership, she recognizes no gain or loss and has a basis of $100,000 in her partnership interest.The partnership, of course, has a basis of $100,000 in the cash it receives. The partnership will need to use Tiffa ny’s $100,000 cash contribution, plus $10,000 of the cash Justin contributed to acquire new equivalent assets for $110,000. In this situation, the tax result to Tiffany is improved (she can recognize her $25,000 realized loss), but there is a $10,000 economic cost to the partnership when it acquires equivalent assets for $110,000 instead of $100,000. pp. 21-10, 21-12, 21-13, 21-24, and Example 8 31. a. None. Under  § 721, neither the partnership nor any of the partners recognize gain on contribution of property to a partnership in exchange for a partnership interest. b. $50,000.Ben’s basis in his partnership interest will equal the basis he held in the property he inherited from his father. The basis a beneficiary takes in property received from an estate generally equals the fair market value of the asset at the date of death or at the alternate valuation date (6 months later) if available and elected. p. 21-26 c. Beth will recognize $25,000 of ordinary income. The fair market value of Beth’s 50% partnership interest is $75,000. Since Beth will contribute only $50,000 of property, the difference between the amount contributed and the value of the interest will be treated as being for services rendered to the partnership. Services do not constitute ‘‘property’’ for purposes of  § 721 nonrecognition treatment. p. 21-11 d.Beth’s basis in her partnership interest will be $75,000 [$50,000 (cash contributed) + $25,000 (the amount of ordinary income recognized for services rendered to the partnership)]. Example 13 32. a. Assets Basis    FMV Cash $ 50,000 $ 50,000 Land50,00075,000 Land improvements 25,000 25,000 Total assets$125,000$150,000 Ben’s capital $ 50,000 $ 75,000 Beth’s capital 75,000 75,000 Total capital$125,000$150,000 Note that the partnership will capitalize the $25,000 deemed payment for Beth’s services, since the services relate to a capitalizable expenditure. The partners hip will reflect this $25,000 in ‘‘cost of lots sold† as the development lots are sold. b.Beth could prepare a development plan and secure zoning permits before the partnership is formed. She could then contribute these plans and permits to the partnership in addition to the $50,000 cash. Since a completed plan would be considered â€Å"property,† no portion of her partnership interest would be received in exchange for services if this were done. The entire transaction would be considered under  § 721. p. 21-12 33. a. Under general guidelines, the $50,000 would be treated as a distribution, which, since it does not exceed Ben’s basis in his interest, would not be taxable. The distribution would reduce Ben’s basis in his partnership interest by $50,000. b. None. c.The partnership would take a basis of $50,000 in the land, Ben’s basis in the property at the time of the contribution. d. The IRS might assert that the contribution and distr ibution transactions were in effect a disguised sale of two-thirds ($50,000 distribution ? $75,000 fair market value) of the property contributed by Ben to the partnership. e. $16,667. Under disguised sale treatment, Ben will recognize gain on a sale of two-thirds of his interest in the land. He will be deemed to have received $50,000 in exchange for two-thirds of the land, with a basis of $33,333 ($50,000 basis ? 2/3). Total gain recognized, then, is $16,667. f. $66,667. The partnership will be deemed to have paid $50,000 for two-thirds of the land.The remaining one-third is deemed to be contributed to the partnership, and the partnership will take a carryover basis of $16,667 in this parcel. The partnership’s total basis is $66,667 ($50,000 + $16,667). Figure 21. 3 and Example 12 34. a. The partners’ initial bases in their partnership interests are the same amounts as their bases in the contributed property ( § 722). Rachel’s basis $360,000 Barry’s ba sis 600,000 b. The 2011 sale results in ordinary income of $170,000 to the partnership. 2011 sale: Selling price$530,000 Basis (360,000) Gain$170,000 The gain is ordinary income, since the land is held as inventory by the partnership. The land was a capital asset to Rachel, but no code provision allows treatment of the gain based on Rachel’s use rather than the partnership’s use. c.The 2012 sale results in a $100,000 capital loss and a $20,000 ordinary ( § 1231) loss. 2012 sale: Selling price$480,000 Basis (600,000) Loss ($120,000) As a sale of inventory (determined at the partnership level), the sale in 2012 of the land contributed by Barry would normally result in an ordinary ( §Ã‚  1231) loss. However,  §Ã‚  724 overrides the usual treatment. The character of the precontribution loss, instead, is determined based on the character of the property in Barry’s hands. This sale was within five years of the capital contribution date, so the loss is capital in nature to the extent of the built-in loss at the contribution date, which is: FMV at contribution$500,000 Basis (600,000) Capital loss ($100,000)The remaining $20,000 loss in 2012 is an ordinary ( § 1231) loss because the character of the post-contribution loss is based on the partnership’s ownership and use of the property as inventory. d. If the property Barry contributed was sold by the partnership in 2017, the entire $120,000 loss would be treated as an ordinary ( §Ã‚  1231) loss. A sale in 2017 would not be within five years of the contribution date, so the character of the loss would be determined solely by reference to the character of the asset to the partnership. Since the land is inventory to the partnership, the loss in 2017 would be ordinary. pp. 21-12, 21-13, and Examples 16 and 17 35. P5 Partnership, Ltd. has incurred costs for organizing ($10,000), starting the business ($60,000), transferring of property ($24,000), and securing investors ($1  million) f or the partnership. The organizational costs are treated under  § 709. Under this section, the first $5,000 of such expenses are deducted (provided the total is less than $50,000); the remainder is amortized over 180 months. The startup costs are treated under  § 195. Under this section, also, the first $5,000 of such expenses are deducted, provided the total is less than $50,000. If costs exceed $50,000, the $5,000 deduction is phased out, dollar for dollar, by the amount of costs in excess of $50,000. When total costs equal or exceed $55,000 (as in this situation), no portion of the expense is currently deductible.Instead, the full amount is amortized over 180 months. The $24,000 transfer tax is treated as a cost of acquiring the land and is added to the partnership’s basis in the land. The $1 million of brokerage commissions is treated as a syndication cost of the partnership. Under  §709, these costs cannot be deducted. pp. 21-15 to 21-17 36. The SB Limited Liabilit y Company must address the following issues in preparing its initial tax return: †¢ What year-end must the LLC use? Unless an election is made under  § 444, the LLC must use the year-end determined under the least aggregate deferral method. There is no majority member, and the principal members do not have the same year-end.Under the least aggregate deferral method, the LLC would use a July year-end since this would result in only a 5-month deferral of income to Block. Example 19 †¢ What method of accounting will the LLC use? Even though both members are Subchapter C corporations, the LLC may elect the cash method of accounting if average annual gross receipts are less than $5 million for the year. The LLC, then, could select either the cash, accrual, or a hybrid method of accounting. p. 21-17 †¢ How are the initial legal fees treated? Can the first $5,000 of organizational expenditures be immediately expensed and the balance amortized over a period of 180 months or more? Would any amounts be treated as startup expenditures under  § 195? p. 21-15 The members’ initial bases in their LLC interests must be determined. The bases will be the substituted basis of the assets contributed to the LLC ($650,000 for Block, and $550,000 for Strauss). Example 14 †¢ The LLC’s basis in the property received from the members must be determined, and any cost recovery related to contributed property calculated. The LLC takes a basis of $650,000 in the equipment and steps into Block’s shoes in determining cost recovery allowances. Since the licenses and drawings are contributed rather than sold, the LLC takes a $0 basis in these assets, with no cost recovery possible. The LLC takes a $50,000 carryover basis in the land and a $500,000 basis in the cash. p. 21-12 The LLC must determine whether any portion of either of the LLC interests is issued in exchange for services. The equipment, cash, and land are considered â€Å"property† for purposes of  § 721. The building permits and architectural designs also are considered property under  § 721, even though they are intangible assets. Therefore, none of the LLC interests is issued in exchange for services. Example 13 †¢ Treatment of expenses incurred during the initial period of operations must be considered. The legal fees are organization costs and their tax treatment was previously noted. The construction costs must be capitalized until such time as the building is placed in service. The office expense may have to be capitalized under either (1)  § 195, if it is etermined that the business is still in the startup stage, or (2)  § 263A if it is determined the costs relate to â€Å"production† of the rental property. If neither of these provisions applies, the office expense is currently deductible. pp. 21-15 and 21-16 †¢ If the land is later sold, a portion of the gain must be allocated to Strauss, since the gain was â€Å"built-inâ €  at the time the property was contributed. Note that if the equipment had been appreciated, depreciation allocations would have to take the precontribution gain into account. Allocation of precontribution deductions related to depreciable property are not covered in this text. p. 21-24 37. In 2008, 2009, and 2010, BR can use either the cash, accrual, or a hybrid method of accounting.BR has at least one Subchapter C corporation as a partner, but BR’s average annual gross receipts did not exceed $5,000,000 in either 2008 or 2009. (BR’s average annual gross receipts were $4,600,000 for 2008 and $4,800,000 for 2009. ) In 2011, BR must change to the accrual method of accounting. BR has at least one Subchapter C corporation as a partner during that year, and BR’s average annual gross receipts for the preceding y

In what ways were drama techniques and effects used?

We came across many problems with the staging of our production because we had different ideas we wanted to communicate. Firstly we wanted to create the idea of a circus by using Theatre in the round however there were more cons than pros and although this helped create an image of the circus the room was too small which would limit the audience we had. Also, it would be challenging because we would have to perform to both sides which would limit how we acted in the scene. After trying out different styles of staging we decided on having the audience end on this helped increase the size of the audience and made it simple for us the actors because we only had to perform to the front. We also decided on having an apron through the middle because it helped us get on and off and were an extra exit when needed to leave the stage but was also good to get close to the audience and interact with them more. The set of our production was simple because we had limited equipment but also we wanted to keep it simple because it meant as a group we would have to work harder to create the illusion and let the audience use their imagination. We used basic props as well because there were numerous scenes so it was difficult to take them on and off. We decided on a few scenes were props were necessary e.g. clown scenes and Punch and Judy we found that we needed props in Punch and Judy because they help the storyline and create the characters, props helped make Punch and Judy look more like a cartoon and helped make it humorous because we exaggerated the size of the props e.g. Punch had a huge cigarette. We wanted to put a modern spin on Punch and Judy while sticking to the original storyline and the props are what help the audience to familiarize with it. In general we used physical theatre techniques meaning most scene had no or very little speech. This meant we had to show messages through symbolic movement. Our body movements and facial expressions helped convey the message to the audience. For example in The Mirror Scene we had to show the difference between two characters without speaking so we used exaggerated faces and movements to express the emotion of the piece. We used lighting and sound throughout the production to convey the atmosphere and emotion of the piece. In the first scene we wanted to make the audience feel the excitement and thrill that a circus usually gives, so we used lots of different coloured flashing lights to give the idea of a circus and also disorientate the audience. The sound we chose was slightly strange sounding, we wanted to show that this wouldn't be a typical circus and give the impression something scary was going to happen. Another sound we used was a drumming sound to crate the idea of panic and chase with flashing bright lights to disorientate the audience again. For the end scenes we wanted to show a contrast between the emotions of the first half of the play were we symbolised in one scene love with soft pink lighting and classical music with the darkness of the second half. During the freaks scene we tried out different sounds however decided that we would make the noises and overlap each other, making it distorted. This meant the noise wouldn't be clear and keeping the lighting dark and too a minimal with just one single light on helped create an uneasy atmosphere and keep the audience on their toes.

The Application of Hibah and Will in Property - Free Essay Example

Sample details Pages: 6 Words: 1939 Downloads: 9 Date added: 2017/06/26 Category Law Essay Did you like this example? Chapter 3 à ¢Ã¢â€š ¬Ã¢â‚¬Å" Application of Hibah and Will in Property 3.1 à ¢Ã¢â€š ¬Ã¢â‚¬Å" Property in Islam The property and wealth of a person is consider as a gift from Allah SWT that shall be used in accordance to his commandments. Therefore, strict rules regarding a personà ¢Ã¢â€š ¬Ã¢â€ž ¢s property and wealth has been clearly specified by Islam. This is to ensure it to be properly manage because every single thing in this universe belongs to Allah SWT and therefore, human being are the entrusted and trusteeship of Allah.[1] This commandments has been explained in Surah Al- Hadid (57:7) which states that à ¢Ã¢â€š ¬Ã¢â‚¬Å" à ¢Ã¢â€š ¬Ã…“Believe in Allah and His Messenger and spend out of that in which He has made you successors. Don’t waste time! Our writers will create an original "The Application of Hibah and Will in Property" essay for you Create order For those who have believed among you and spent, there will be a great rewardà ¢Ã¢â€š ¬Ã‚ .[2] From the above verse, it is clear that all the property and wealth of a person belong to Allah SWT and being the administrator, human beings shall manage it accordingly. Every Muslims who have left behind their own halal property and wealth must refer to Islamic rules. The property and wealth shall concerns regarding the legal transactions, rights and obligations that arise due to it. 3.2- Will in Property Who can make a will? Following the Islamic law, any person who has the property and wealth may make a will provided that, the property is owned and possesses by him or herself. Besides, the property also must be halal property which is valuable in the eyes of Sharia.[3] As a basic rules, the portion of will may be bequest during the lifetime of a person and it is only effective after the death of the person making the will, or known as testator. As mention, only 1/3 of the property of a person may be outset for will. In a Hadith narrated by Saà ¢Ã¢â€š ¬Ã‹Å"d ibn Abi Waqqas (RA): I was stricken by an ailment that led me to the verge of death. The Prophet came to pay me a visit. I said, O Allahs Apostle! I have much property and no heir except my single daughter. Shall I give two-thirds of my property in charity? He said, No. I said, Half of it? He said, No. I said, One-third of it? He said, You may do so, though one-third is also too much, for it is better for you to leave your offspring wealthy than to leave them poor, asking others for help[4] Furthermore, when a Muslim dies, the 1/3 amount must be calculated after it has been deducted for some obligatory duties which need to be performed. Such portion may include, payment of funeral expenses, payment of his or her debts, payment for the execution his or her will and distribution of the remaining estate amongst the heirs according to Sharia or known as Faraid. In Malaysia, a body such as Majlis Agama Islam Selangor (MAIS) also offers service for making a will. A person a wish to make a will must first pay an amount of RM200 for registration and implementation of a will. The range of payment may vary starting from 2% for the first RM 25,000 property up to 0.25% for property amounts from RM 200,000 and above.[5] The general application of will on property in Malaysia is separated between a Muslim and a non-Muslim. For a non-Muslim, they are obliged under the Wills Act 1959[6] however for Muslims, the hukm for will is operated separately by different states such as under the Selangor Muslim Wills Enactment 1999 which is the first rulings of Islamic Wasiat, Negeri Sembilan Muslim Wills Enactment 2004 and the Melaka Muslim Wills Enactment 2005. The rulings from the statutes are primarily based from the Islamic legal rulings, besides the rulings from the statutes are also void if it contravenes to any of Islamic rulings.[7] In matters regarding will, both the civil and Sharia court will have jurisdictions. The Civil courts will have the jurisdiction to issue probate and gives permission to bequest the property according to Shariah law.[8] While the Shariah courts have the jurisdiction to determine the validity of will and to enforce or settle any disputes that may occur. In Selangor, under Section 5 (4) of the Administration of the Religion of Islam (State of Selangor) Enactment 2003, the Council shall have the power to act as executor of a will or an administrator of the estate of a deceased person or as trustee of any trust.[9] Therefore, in 2005, MAIS had established a unit called Wills Trusts Unit functioning to accept the applications for executing wills and testaments of all Muslims in the state. 3.2.1- Selangor Muslim Wills Enactment 1999 Under the Selangor Muslim Wills Enactment 1999, Section 3 states that will can be made either by oral with 2 witnesses, written by filling forms or by signals which may be understand.[10] This is clearly been distinguish from the non-Muslim who is governed under the Wills Act as every will must be subjected on written form.[11] In a case of Nik Salma Zaidah binti Haji Wan Zaid v Nik Hasnah binti Nik Din[12], the appellant claimed that his foster father had told her in front of both respondents that he wanted to build a house to be given to her. Accordingly, the foster father had provided funding for the construction of the house. However, the house could only be built after the death of the foster father. The issue was whether the words uttered by the foster father can be regarded as a will. The Kota Bharu Kelantan Syaria Court of Appeal ruled that such words can be accepted as a will by way of kinayah (indirect) and the appellant is considered as the recipient of the said will when she managed the construction of the house and later occupied it. While, under Section 6, it specify that a person making a will must be above the 18 years of age, sound mind, wilfully without force and has authority over the said property.[13] This is to ensure that the property bequest is a valid property and owns by a valid owner. Section 7 further describes the beneficiaries to be known and eligible to own such property to ensure that the bequest property will be subjected to a valid persons.[14] Section 12 explains on how a Will may be invalid if the testator to be an unsound mind and dies in that state or when the beneficiary dies before the testator or the property perish before the death of the testator or the testator revoke his will.[15] As a result of such, Section 17(6) provides that if a beneficiary die before he manages to accept or reject a will, the heirs should decide whether they intend to accept or reject it.[16] In a hadith the Prophet Muhammad SAW o nce said, One who kills a man cannot inherit from him.[17] Based on this hadith, Section 14 clarify a parson who cause a murder of a person, shall not inherit his or her property.[18] The Malaysian Fatwa Council, in October 2008 had decided the à ¢Ã¢â€š ¬Ã‹Å"Wasiat Wajibahà ¢Ã¢â€š ¬Ã¢â€ž ¢ is recommended among Muslims as it is beneficial to heirs who are not eligible to receive any portion of property according to the à ¢Ã¢â€š ¬Ã‹Å"Faraidà ¢Ã¢â€š ¬Ã¢â€ž ¢. The Malaysian Fatwa Council refers their argument by referring to Ibn Hazm al-Zahiri which states Will in Islam is à ¢Ã¢â€š ¬Ã‹Å"Wajibà ¢Ã¢â€š ¬Ã¢â€ž ¢ towards family which is not eligible for Faraid.[19] This situation refers to grandchildren whose rights in receiving the property from grandparents was prevented by Faraid for their mothers or father. Under the Selangor Muslim Wills Enactment 1999, Section 27 states the same situation where a grandparents may bequest a portion of his or her property to grandchildren.[20] 3.3- Hibah in Property Hibah of property can be made by someone and it will be considered as a private contract which is created during the lifetime of both the donor and the donee. It can be made by donor to any person whom he or she intends to distribute the property. According to Syafie, a fair way of distributing oneà ¢Ã¢â€š ¬Ã¢â€ž ¢s property to the children while one is still alive is to give away equal amount without differentiating between boys and girls. At the moment in Malaysia, there is no specific law which governs the administration of hibah. [21] Therefore, in this discussion, cross reference will be made through courtà ¢Ã¢â€š ¬Ã¢â€ž ¢s decisions and Islamic legal rulings. Many cases of Hibah in Syariah Court are often regarding a wife claimed that she was promised by the husband that the matrimonial home was a gift to her and the deed of ownership was in her name but after their divorce, the husband denied that it was a Hibah and claimed that as he paid for the property, he has so me right to it. As Hibah may be regarded as a contract law in Malaysia, therefore on the Meeting of the Islamic Law Consultative Committee of the Federal Territory in 2000, it was decided that attachment of conditions is allowed if Hibah were to take place. Besides, the Syaria Advisory Council (SAC) of the Securities Commission in 2003 agreed to adopt the principles of hibah ruqba as the syaria basis in the implementation of the hibah declaration form for transactions. Hibah Qubra refers to conditional hibah where a hibah is to be given based on some contitions.[22] In the case of Eshah Bt Abdul Rahman v Azuhar B Ismail, the Court stated that Hibah given by parents can be revoked as long as the gift hasnà ¢Ã¢â€š ¬Ã¢â€ž ¢t been developed or given to another or that there were no consideration for the gift. [23] This shows that hibah carries a similar effect if any of its contarct is to be revoke. In Roberts v Ummi Kalsum the court ruled there are three essentials of a va lid hibah under Muslim law namely, the declaration of gift by the donor, express or implied acceptance of the gift by the donee and the delivery of possession of the gift by the donor to the donee. Absence of any those elements will make hibah invalid. There elements was essential is to ease the court to determine whether the said property that were given is a hibah. [24] In Harun bin Muda and Others vs Mandak binti Mamat, the claims made by the plaintiff was to confirm that the land was a hibah from the deceased. The High Court ruled that that hibah had taken place even though qabul happened through actions whereby after ijab, the property had been developed, or worked on, or benefited by the defendant.[25] [1] Abu Al Jauzaaà ¢Ã¢â€š ¬Ã¢â€ž ¢. (2012, September 26). Wealth and Properties: Islamic Perspective. Retrieved December 19, 2014, from https://syaria.com/wealth-and-properties-islamic-perspective/ [2] Surah Al Hadid (57:7) [3] Will Template Guidelines. (2011). In Preparing an Islamic Will (3rd ed., pp. 10-13). Bolton: LST Ethical. [4] Sahih al-Bukhari, Sahih Muslim, Muwatta, Tirmidhi, Abu Dawud and Ibn Majah. [5] Pengurusan Wasiat. (n.d.). Retrieved December 19, 2014, from https://www.mais.net.my/index.php?option=com_contentview=categoryid=27layout=blogItemid=83 [6] Act 346 [7] Selangor Muslim Wills Enactment 1999, Section 28 [8] Probate and Administration Act 1959 [9] Administration of the Religion of Islam (State of Selangor ) Enactment 2003, Section 5 [10] Selangor Muslim Wills Enactment 1999, Section 2 [11] Wills Act 1958, Section 5 [12] Nik Salma Zaidah binti Haji Wan Zaid v Nik Hasnah binti Nik Din [2002] XV JH 143 [13] Selangor Muslim Wills Enactment 1999, Section 6 [14] Selangor Muslim Wills Enactment 1999, Section 7 [15] Selangor Muslim Wills Enactment 1999, Section 12 [16] Selangor Muslim Wills Enactment 1999, Section 17 [17] Tirmidhi and Ibn Majah [18] Selangor Muslim Wills Enactment 1999, Section 14 [19] Muzakarah (khas) Jawatankuasa Fatwa Kebangsaan held on 24th October 2008, https://www.e-fatwa.gov.my/fatwa-kebangsaan/hukum-pelaksanaan-wasiat-wajibah [20] Selangor Muslim Wills Enactment 1999, Section 27 [21] Zulkifli Hasan. (n.d.). HIbah and Application. In An Introduction to Islamic Law of Property in Malaysia. [22] Ibid. [23] Eshah Bt Abdul Rahman v Azuhar B Ismail (1997) XI (II) Jurnal Hukum 219 [24] Roberts v Ummi Kalsum (1966) 1 MLJ 163 [25] Harun bin Muda and Others vs Mandak binti Mamat and Others [1999] XIII (I) JH 63

Definitions of Writing Article

Definitions of Writing Article If you open an account with a search engine like Google, you will use a PPC called AdWord, but then there's no guarantee your ad will be shown whatsoever. Without a superior title, nobody will even read your article. You need to select a domain name that's keyword rich. You ought to know the taste of your readers very well to acquire decent ranking at unique sites. Your reader should click the link in your resource box, which means you must give them a reason behind doing this. Accordingly, article writing just for the interest of SEO optimising isn't a good idea. Instantly after your specified keyword or keywords, you must think of a keyword phrase that describes what your article is about. What to Expect From Writing Article? You would like to write articles that will assist your potential clients learn and improve on whatever interest they have. You will be astonished how people are hungry for information, regardless of what niche or topic you're providing information about, there's always a person who needs your information, or who'd benefit from your own experience. When you hire content marketing and advertising services, all you've got to do is pay the desired amount to the company in accordance with the work you're getting. There are a lot of great areas to place your content. Article writing is quite a powerful marketing and advertising tool. The aim of article marketing is to find traffic back to your website. Writing a superb article may not be sufficient to obtain exposure, build credibility, and boost traffic. Writing fantastic excellent articles is an exceptional method to market your company and drive much needed traffic to your website without spending a lot of money. Freelance blogging is an excellent way to bring in money from blogs. Because writing and publishing something daily is a significant portion of the writing process. Our writers are enthusiastic to work on a broad range of unique projects and are dedicated to delivering high quality whatsoever times. A seasoned writer won't utilize flashbacks past the three-quarters of the actual story. Also attempt to consider the length of time the short article looks on your monitor and how much information you'd like to read on an average sitting. Possessing a blog will allow you to post t he majority of your work on it. Just be certain you own a hyperlink to you. You're going to want to include a hyperlink to a totally free report, eBook or ezine to up level your numbers of special visitors. Now, you're on your way to receive your articles working for you-bringing you incoming links, targeted visitors to your website and making you a well called the go to person in your area. So far write decent stuff is the very best advice I can offer, and I don't will need to concentrate on just Medium for it. That means you must make sure folks will click your link to acquire traffic. The majority of the moment, folks put their back link in their resource box. To write a great article, your very first step needs to be research. Report Motive Although article writing is a great means to publicize your small business and drive visitors to your site, if your principal motivation is for private gain, then you've entirely missed the role of your article, and however good your writing ability may be you will fail miserably at article writing. You don't have to be absolutely the most prolific to be able to compose a fantastic article, but at least it should be something you can be ple ased with! The very first step for writing a superior article is to study some articles which are already written. In fact, discovering how to compose decent article content remains an essentially simplistic approach. A great article will naturally pull in more visitors to your site. It must be able to connect with its target reader. A great article can only be written if you clearly understand the field on which you've got to compose your article. When you have found five or more forums, you'll need to follow along with my own article writing formula. Know what type of article becomes published the most. If you have not ever written articles before, you can try writing something now. Furthermore, the article must be strong adequate to produce the reader fully grasp the thought concealed in the article in a glance.

The Death Penalty And The Impacts On Society - 1540 Words

What I chose to research my final paper on was the death penalty and the impacts on society it has. As the death penalty is widely discussed topic from many angles and perspectives so within this topic there was many ways for me to go about this and research it. One of the methods I personally enjoyed was watching American death row documentaries. These documentaries show a perspective that s hard to understand from just reading it on a scholarly or pop culture source. The death penalty was also known as â€Å"capital punishment†. Capital punishment is defined as the punishment of execution, administered to someone legally convicted of a capital crime.† Some people may disagree with these two terms being used together, as Capital punishment†¦show more content†¦The death penalty also dates back to of the Fourteenth Century’s â€Å"Hittite Code†; in the Seventh Century s â€Å"Draconian Code of Athens†, which made death the only punishment for all crimes; in the Fifth Century’s Roman law of the Twelve Tablets. Death sentences were carried out by such means as crucifixion, drowning, beating to death, burning alive, and impalement. The pros and cons of the death penalty have been widely discussed with people being on both sides of the spectrum. A sociological question to ask within this is, â€Å"Should the death penalty be banned as a form of punishment?† A few pro’s that could be related to this discussion are that this practice is essentially barbaric and unjust; this practice also falls under the â€Å"cruel and unusual† clause in the bill of rights. This meaning that causing death to another human is not the answer. It is also debated that life in prison is more punishment than the death penalty. When a prisoner knows that they will be in jail the rest of their life this would be much worse than an instant death. On the other hand of this discussion a few cons would be families tend have more closure when a loved one is murdered, they feel that criminal doesn’t deserve to live if their family or friend has died by hands of that criminal. Another con would be the fact of families feeling that justice would be served or as the â€Å"eye for an eye† term follows. For the facts and statistic portion ofShow MoreRelatedThe Death Penalty And Its Effects On Society826 Words   |  4 PagesThe death penalty is still a major topic even in today’s society. In this short paper I am going to analyze the Supreme Court decision and how it influences the death penalty, the financial impact on society, and social impact of the death penalty on society. The death penalty does cause a financial burden on society to the point that a state can go bankrupt. The death penalty need to be handed down on case by case bases. Moreover, it cheaper to just give a sentence of life without parole. Read MoreThe Victim Of The Criminal Justice System1622 Words   |  7 Pagesnot been prosecuted or convicted, but they have made a complaint to the police or Crown attorney (Antonacci, 2013). Due to the there are many reason that can have major effect on the victim like emotional, physical financial, psychological, social impact. The role of the victim in the criminal justice system has been a debated since criminologists began discussing the inadequacy of victim representation in the trial process in the 1970s. Victims of any crime, especially those of violent crimes andRead MoreEssay on The Death Penalty1543 Words   |  7 PagesCapital Punishment The Death Penalty In the United States many crimes are committed every day, people killing another person, raping innocent children. I strongly believe that people who committed a crime should be punished and punished harshly and those who commit harm to another person should die. The Capital Punishment is a controversial topic that affects society as a whole and causes a great deal of disagreement. Capital punishment is the government legally kills an individual as punishmentRead MoreDeath Penalty Essay1050 Words   |  5 PagesThe death penalty or capital punishment is an issue that has sparked controversy and anxiety in today’s society. Capital punishment refers to â€Å"a sentence of death by execution†, for the crimes committed. In order to receive the death penalty an individual needs to commit certain types of crimes known as â€Å"capital crimes† or â€Å"capital offences†. Capital crimes include treason, perjury, kidnapping, rape, terrorism and murder. Today, exec utions are carried out by either a lethal injection or electrocutionRead MoreReasons For The Death Penalty Essay1458 Words   |  6 PagesJustice can be served in various ways and will be as effective as the death penalty. Life imprisonment without parole is one such way of dealing with persons convicted of committing a murder (Mappes, DeGrazia Zembaty, 2012). While abolitionists and retentionists continue to discuss their viewpoints on the death penalty, it does appear that the retentionists do not have any concrete arguments other than retaining the death penalty as a form of retribution for murders committed. However, as the abolitionistsRead MoreDeath Penalty Pros And Cons1501 Words   |  7 Pagesthe death penalty. What laws have the Supreme Court recognized that warrant the death penalty as being cruel and unusual punishment. What are the pros and cons of the death penalty, death penalty vs. life incarceration from a financial standpoint, the death penalty is it a deterrent where crime is concerned, states that have the death penalty, the state with the highest number of death row inmates the state with the lowest, mentally ill and mental retardation, juveniles, women and the death penaltyRead MoreThe Death Penalty Is The Punishment Of Execution1247 Words   |  5 PagesWhat is the death penalty? The death penalty is the punishme nt of execution, administered to someone legally convicted of a capital crime. In the reading selection â€Å"The DEATH PENALTY in AMERICA† Bedau says that â€Å"The history of the death penalty in America can be useful if roughly divided into six epochs of very uneven duration and importance (3)†.The author is saying that the history of the death penalty can be usefully if it is separate into different time period. The author says â€Å"first, from theRead MoreCapital Punishment : A Form Of Discipline Essay1729 Words   |  7 PagesCapital punishment is legally killing someone because of the crime they have committed as a form of discipline. Death penalty laws were established back in the 18th Century B.C. In the Code of King Hammaurabi of Babylon it ordered the death penalty for about 25 different crimes and in the Seventh Century B.C.’s Draconian Code of Athens made the death penalty the punishment for all crimes. The death sentences were executed in many f orms such as lethal injection, gas chamber, electrocution, hanging gas, firingRead MoreThe Death Penalty Is The Most Humane And Deserving Punishment1335 Words   |  6 Pagesreceive the death penalty? The punishment for murderers and rapists should be as heinous as the crime they committed. The death penalty is the most humane and deserving punishment that should be dealt. b. Background: It is important to understand that the death penalty predates the Roman and Egyptian empires. It can be traced as far back as ancient Babylon under the reign of King Hammurabi during the 18th century BCE. There has been many definitions and translations of the rules for the death penaltyRead MoreThe Death Penalty Is Necessary899 Words   |  4 Pagesvictim has always been by taking the life of the killer. In today’s society capital punishment is needed to defend it from further harm, bring justice and/or vengeance to the victims of the loved ones, and encourage psychological deterrence. As of today, there are thirty-two states which offer the only just punishment for a crime without parallel and eighteen states having abolished the death penalty. The use of the death penalty has brought peace of mind to our citizens. Though through the mid nineteen

Scientific Approach Psychology of Human Behaviour

Question: Describe about scientific approach and analysis and recommendation? Answer: Introduction Psychology is the mind which helps to perceive different things in a unique manner irrespective of how the data is to be gathered and need to be reacted on by the human behaviour. It is up to you how to manage with the complexities and try to approach towards different perceptions which will device to predict the best in you. (Borman Motowidlo, 2014). It is the mind who is ready to perceive the different raw data and bring the most for maintaining different relationships between mind, brain and the reactions of different people. The behavioural psychology helps in feeding better output which concern all the bad and the better goodwill which depend on the aversion therapy or the classic behaviour problem. The development of different ethics and disciplines are generally pressured under different societies which try to claim that the human behaviour completely depends on the reactions as to how the human society is acting on a particular situation. (Anderson Bower, 2014). The psychol ogy is just to arrange with the acceptable forms to behave with better trends, which influences the different traits like the creativity factor, social norms, faith in culture or the genetics. Summary It is up to you how you want to draw the attention in different fields and expertise to approach for a better review of different behaviour of human. On a genuine scale, one can just claim that one can focus on the production of technical terms which are totally managing with the two extremes and balance the scope to achieve the minimised details as per the basis of learning and thinking. The ideology to follow all the diversified attributes which are importance for a better work of performance can be diversified and leading to integration at different levels. The groups have the domination which will be able to minimise the performance and lead to demographical changes as per the researches. (Lopez et al., 2014). Different prospective have the ability for managing the benefits in the organisation which will be categorised under the concept of interdependence of team work. The diversification and the type of members of teams are generally those who mainly focus on the communication t o motivate the people for leading to the group work and collaboration. As per the techniques which come under the Meta analysis, there is a diversified update under the measure of correlations as well as procedures which generally lead to a better relationship categorisation. (Vernon, 2014). The main results are generally the diversification in the work team as well as performance which will lead to conduction and separation of tasks for the positive as well as significant approached for maintaining the statics. Scientific Approach It has been said that the psychologists are the best people who are able to introspect and try to use their own specialisation for a better understanding to change out the component function and present the best throughput overall. (Smith et al., 2014). With the managing state of art, it is the people who need to concentrate on the different possibilities which will help in accomplishing towards a more complicated effect, leading to a persuasive approach to handle all the key elements on the earth. It is the memories which try to hold the perceptions and bring the best behavioural changes which have a major impact on all the aggressive status situation. There is a need to develop an understanding which will gain and assemble to assure that they come across with better ways of living which mainly includes: Defining the persuasion to experiment and wait to confront by jumping to the situation which will have a rush to all the experience, trying to overcome with the uncertainties in life. The evolution to manage the reasons and seek for the places which will be able to manage the stems of violence and help the community to reach the limited supply, thereby, trying to withhold all the measures as well as attracting the better situations. (Argyle Beit-Hallahmi, 2014). The concern for increment in the acknowledgment and the data availability for directing towards diversified management could lead to focus interferences of the different innovative minds of the people in different teams. In the job, it is very important to have multilevel job attitudes as there are people who could put in their efforts and lead to engagement of such activities which could be beneficial for the company as well as the entire organisation. One should maintain a better relationship which will discriminate and try to the different facets of life mainly the payment level and their benefits which lead to organisations development and commitment to work satisfaction. (Brown Richerson, 2014). Analysis and recommendation As per the analysation, we understand that it is difficult to confine to success all the time with the psychology but there are a lot of lessons that need to be learnt before it so that one can increment their way of better conversions and experience. There are certain points and behaviour, one need to focus on: There is a long way to manage the conversions and ask for the better questions which will have focused conversions depending upon how one is able to manage and jump towards a higher line of paralysis. (Carter, 2014). There is a need for personalisation which will successfully help in managing the different variations depending upon the additions as mentioned with the initial time and as well as after the time when there is no modular approach left. Move with a start heading towards more of loyalty of customers which will be more successful in the way that it yields maximum resistance to what is given to imply on different human behaviours. The experience of moral conflicts often lead to administer that there are certain shocks that have to be maintained to manage the arguments and lead to a prosperity as well as higher power enactment. (Sternberg, 2014). The groups of loyalty often had an intergroup conflicts which led to drawing parts of conflicts which is important to collect data for long happiness and satisfactions. The thrive to manage with the self-esteem and manage the status socially is important to achieve a boost and manage with the posers to handle the outliving which will be important to enact and bring in a change in the health approach. The sense to experience and belief that there are certain series which will be paid, there is a need to spend time participating with the better task and justify that it will reduce the level and lead to lies, appearing in much higher level of dissonance. The emotional way to describe the structure and mange with the formation of different process generally have a confronting decisions to hold the summary which will have a better scheme to identify and manage with the egoistic involvement, thereby, leading to the degree of consistency which will help in managing the human behaviour as well as managing the perception which outline the evolutionary approach. (Keller Schoenfeld, 2014). The behaviour to examine and investigate the work and manage the influential personalised and emotional approach which will introduce the gleaming effect, thereby, evolving the best role for the disorder and managing the situations which will point towards different changes as per the creativity factor and try to process the challenges which are important to handle. Conclusion The belief which leads to putting in the higher sales in the management process has made the organisation to reach to the sales which will be able to assure some secure and consistent output for the same. The designs for the human behaviour gets differentiated when there is a change in the way of the person puts in for the best experiments to change the capacity to handle with different people. The human behaviour directly interacts with the mind and try to test the data and how it is able to maintain its relationship with the other people through an allied sense of biological improvements. As per the researches, the psychology has a direct effect on the health of an individual as brain is directly connected to it. (Nestor Schutt, 2014). There are certain differences which according to the preferences desire for a more demographic change and vary as per the moderate effects of worm culture. There is a link to understand mainly better the personality development and the technology wh ich believes in group design work. it is important to focus at the right direction at the right time inorder to rely on the memorising moments with the non-delayed process of gratification. The human brain tries to achieve success through regular impulses and the work which provides an insight how the leaner is able to administer the changes as expressed in the organisation or a small gathering. Reference Keller, F. S., Schoenfeld, W. N. (2014).Principles of psychology: A systematic text in the science of behavior(Vol. 2). BF Skinner Foundation. Nestor, P. G., Schutt, R. K. (2014).Research methods in psychology: Investigating human behavior. Sage Publications. Argyle, M., Beit-Hallahmi, B. (2014).The psychology of religious behaviour, belief and experience. Routledge. Borman, W. C., Motowidlo, S. J. (Eds.). (2014).Organizational Citizenship Behavior and Contextual Performance: A Special Issue of Human Performance. Psychology Press Sternberg, R. J. (Ed.). (2014).Advances in the psychology of human intelligence(Vol. 4). Psychology Press. Smith, E. R., Mackie, D. M., Claypool, H. M. (2014).Social psychology. Psychology Press. Carter, C. S. (2014). Oxytocin pathways and the evolution of human behavior.Annual review of psychology,65, 17-39. Lopez, S. J., Pedrotti, J. T., Snyder, C. R. (2014).Positive psychology: The scientific and practical explorations of human strengths. Sage Publications. Anderson, J. R., Bower, G. H. (2014).Human associative memory. Psychology press. Vernon, P. E. (2014).The Structure of Human Abilities (Psychology Revivals). Routledge. Brown, G. R., Richerson, P. J. (2014). Applying evolutionary theory to human behaviour: past differences and current debates.Journal of Bioeconomics,16(2), 105-128.

Microsystem Bronfenbrenner Analysis Essay Example

Microsystem Bronfenbrenner Analysis Paper Bronfenbrenner’s theory known as the ecological systems theory views at a child’s development the perspective of the system of interactions that form his or her environment (Addison, 1992). He describes intricate ‘levels’ of environment, each one having consequences on a child’s development. Bronfenbrenner’s ecological system theory looks at the child’s environment in terms of its quality and context. Recently there has been a shift as some have renamed the theory â€Å"bioecological systems theory† to stress that a child’s own biology is a principal environment fueling her/his development. Thus, a child’s development is stimulated and steered by the associations between factors in the child’s maturing biology, such as his immediate family/community environment, and the societal landscape (Addison, 1992). Alterations or clash in any one layer will ripple all the way through the other layers. According to Bronfenbrenner, for one to be able to learn a child’s development then, he must look not only at the child and her immediate environment, but also at the interaction of the larger environment as well. We will write a custom essay sample on Microsystem Bronfenbrenner Analysis specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Microsystem Bronfenbrenner Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Microsystem Bronfenbrenner Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The ecological theory as articulated Bronfenbrenner identifies four types of systems that contain roles, norms and rules that shape development. The systems comprise a microsystem, mesosystem, ecosystems, and macrosystem. The microsystem covers the associations and interactions a child has with her immediate environment. Microsystem includes structures such as family, school, neighborhood, or childcare surroundings in which the child is operating (Berk, 2000). Within this echelon interaction impacts in two directions- both away from the child as well as toward the child. For instance, the parent of the child can affect the child’s beliefs and behavior in as much as the child can affect the behavior and beliefs of the parent/s. it is acknowledged that at the microsystem echelon, bi-directional influences are strongest and have the most impact on the child. The mesosystem is two Microsystems interacting, for instance the link between a child’s home and school, connection between the child’s teacher and his parents, between his church and his neighborhood, etc. Thus, it offers the connection between the structures of the child’s microsystem (Berk, 2000). The exosystem comprises of an environment in which a child is not directly concerned and is external to his/her experience however, it affects him anyway. Structures in this stratum affect the child’s development by interact with some structure in her microsystem (Berk, 2000). An example of exosystem is a parent’s workplace or community-based family resources (Edwards, 1992). Whereas the child may not be openly implicated at this level, but he/she does experience the positive or negative force involved with the interaction with his own system. The macrosystem is considered as the outermost layer in the child’s environment. This stratum does not offer specified framework however, it comprises cultural values, customs, and laws (Berk, 2000). The impacts of larger values described by the macrosystem have a cascading manipulation among the interactions of all other layers. For instance if the society holds a belief that, a parent is solely responsible for bringing up their children, then it is obvious that the society is less probable to offer resources to help parents (Edwards, 1992). This consequently influences the structures in which the parents function, similarly affecting the child’s microsystem. The chronosystem – this system covers the measurement of time as it relates to a child’s surroundings. Elements determining this system can be either external, for instance, the timing of a parent’s death, or internal, such as the physiological variations which appear as a child ages. As children advance in age, they may respond in a different way to changes in environment and may be more capable to establish more how that change will influence them (Henderson, 1995). How I was personally influenced It was only through the influences of the five environmental systems as outlined by Urie Bronfenbrenner’s theory of ecological systems that I was able develop and join graduate school to obtain my masters degree. Immediate members of my family were the first to shape me. At the tender ages, my parents proved to be caring but also useful in my development. They made sure that whomever I had contact with was not a person of wanting behavior. At the family set up, my father not only made sure that the family’s economic background was stable but also ensured that, we were well supplied with the basic needs that made smooth our living environment. My mother on the other hand was full of advice as far as the correct behavioral attributes were concerned. She ensured that we were fed well, on top of affording the much-required filial love for a developing child. Both parents were influential in according us protection. When I entered school, my father this time started to play a very crucial role in showing me how to tackle assignments in as well as encouraging me to have determination in whatever I was doing. This encouragement formed upon which modeled me to enter graduate school in the later years. The school environment was very encouraging, as far as peers seemed to be cooperative. Generally, there was mood of co-existence among ourselves, working in harmony as well helping one another whenever our teachers requested us to do something. Our teachers always reminded us that discipline was the key to success in any academic setting. The teachers made sure that they demonstrated best behavioral standards required of us. Our teachers standard of perfection was exceptional thus to us they served as role models in our development. This type of interaction constituted what Urie Bronfenbrenner referred to as microsystem of development On the subject of mesosystem, my parents used to correspond with my teachers on issues associated with my academic progress as well as my behavior. My teacher could inform my parents on the areas I required to put more pressure as far as academia was concerned, a feature of which I belief facilitated in shaping my development towards this end. My parents in rejoinder furnished my teachers with the significant information touching on the development of my behavior. I can vaguely recollect that at one time, my father was called by my teacher where he was highlighted on the substance of ensuring that I was accorded free time from house chores so that I could do my assignments, as this could help improve my grades. My father was affirmative on the proposal and after this discussion, house chores were transferred to other members of our family. The teachers in general were very challenging and encouraging. For instance, our psychology teacher impressed me through his presentation of ideas as well as ideologies. His attitude of arrangement, for instance he could chronologically evaluate child development issues very brilliantly and plainly throughout the important development stages in a very touching manner. I came to admire him most and I was determined to follow his footsteps. My father’s place of work was also influential in shaping my development, as my father worked five hours, four days a week. This kind of structure ensured that my father had ample time with his family. In time of need, my father’s employer showed concern and permitted him to attend whatever was required of him at home. Our country’s school policy was also imperative in shaping me towards this end. Through the state, I was able to acquired a scholarship. Save for the same, I could have been affected badly financially. References Edwards, P. , Young, L. (1992). Beyond parents: Family, community, and school involvement. Phi Delta Kappan, 74, 72-80. Addison, J. T. (1992). Urie Bronfenbrenner. Human Ecology, 20(2), 16-20. Berk, L. E. (2000). Child Development (5th ed. ). Boston: Allyn and Bacon. 23-38 Henderson, Z. P. (1995). Renewing our social fabric. Human Ecology, 23(1), 16-19.