Modern scholars have wondered about the purpose of the story of Dinah.  It has no apparent etiological message, and no long term consequences.  Dinah herself is not reported to have become pregnant as a result of the rape; in fact she is never heard of again.  The slaughter of the Shechemites did not bring about any act of reprisal.  The incident appears to be referred to only once more in the Bible, when Jacob, near death, gathers his sons together to offer each his fatherly blessing.  For Simeon and Levi, however, he has no blessing to give; all he can think of, apparently, is their cruel act of revenge years earlier:

http://retiredlecturers.com 

 Simeon and Levi are brothers; 

 weapons of violence are their swords. 

  May I never come into their council; 

 may I not be joined to their company— 

 for in their anger they killed men, 

 and at their whim they hamstrung oxen. 

 Cursed be their anger, for it is fierce, 

 and their wrath, for it is cruel! 

 I will divide them in Jacob, 

 and scatter them in Israel.

 Gen 49:5-7

What, in your opinion, is the purpose does the story of Dinah serve?

Is it a story of a breach of honor?

Is it a story about rape?

Is it an etiological story?

http://retiredlecturers.com 

You are the internal training manager of your organization. As a staff of one, you are the main contact for everyone who needs training or who thinks they need training.

Because you are a department of one, you consistently call upon members within the organization when it comes to determining training needs, developing and delivering the training, and then determining if the training actually met the needs. Of course, if there are needs in which there is no organizational expertise, it may be necessary to outsource some of the training by hiring external vendors.

Throughout the course, you will be asked to perform specific training functions based on the material you have learned in the unit. When performing the specific training function, keep in mind the various people in the organization who can lend support, such as the manager of the trainees and the trainees themselves. Indicate how you will draw on their resources in your responses to the discussion questions, individual projects, and group project.

In this unit, you will design a needs analysis survey in the form of a Word document for 1 of the following positions:

  • Accountant
  • Human resource generalist
  • Customer service representative

In the document, please include the questions you would ask to perform a(n):

  • Organizational analysis
  • Job analysis
  • Individual analysis

To help you identify the type of work each of these functions performs, check out the Occupational Outlook Handbook published by the U.S. Department of Labor – Bureau of Labor Statistics (using the resources in course materials). Perform your search by job title (such as sales representative) or by using an alphabetical search.

After you finish creating your survey, answer the following questions in the same document:

  • How will you use your survey (individual interviews, focus groups, and self-administered questionnaires)? You may administer different parts of the needs analysis to different groups or use different methods.
  • Explain your reasoning for why you will collect data in this way. What are the advantages and disadvantages of the different methods?
  • Why would a human resources development specialist conduct a needs analysis?

For this assignment, make sure to use a variety of resources and cite them using APA format.

____________________________________________________________________________________

DIscussion Board  3-4 paragrps

The sales manager for your company approaches you as the trainer and identifies an issue regarding team cohesiveness in her group. She has asked you as the trainer what type of training you can provide to her team to create more cohesiveness.

  • Describe how you would determine if it is a training issue or whether or not it is a performance-related issue.
  • If an issue requires training, how would you as the human resources development specialist be involved?
  • In an issue is performance related, how would you as the human resources development specialist be involved?
  • How could technology be used to aid in the process of determining training or performance-related issues?

1. review the principal region of the North American continent and human adaptations that made social life possible . discuss the differences between colonizing frontier of inclusion and exclusion
2. in what ways did colonial policy encouraged the growth of racism? why did the spanish and french close their colonies to immigrants?

…….

why did british open their colonies? how do you explain the ethnic homogeneity of new england and the ethnic pluralism of new york and pennsylvania.
3. what roles did indian peoples and African Americans play in the revolution war? some federalists opposed the louisiana purchase, warning of the danger of westward expansion. what were the arguments for and against expansion?

…….

4. what were the two key institutions of the african american slave community? how did they function, and what beliefs did the express? at the house of the civil war, what were the relative advantage of the north and south , and how did they affects the final outcome?
5. How can the history of the american west be told as the creation of new communities and the displacement of old communities?

…….

describes american foreign policy during the 1980′s. Why did the united states intervene in cuba and philippines? what were some of the leading argument for and against overseas expansion?
6. compare the argument for and against american participation in the great war. which Americans were most likely to support entry? which were most likely to oppose it? how did mobilizing for war affects political life in the united states? what techniques were used to stifle dissent? what was the war ‘s political legacy?

…….

7. how did an expanding mass culture change the contours of everyday life in the decade following world war 1? what role did the new technologies of mass communication lay in shaping those changes? what connections can you draw between the culture of consumption then and today? what was the volstead act?

…….

in what ways was the act successful? in what ways was the act unsuccessful?
8. Evaluate the impact of the labor movement and radicalism on the 1930s how did they influence american political and cultural life? how did the new deal reshape western communities and politics?

…….

what specific programs had the greatest impact in the region? how are those changes still visible todays?
9. How did president franklin D. roosevelt ready the nations of r war? what role did the federal movement , business and labor play in gearing up the economy for wartime production? discuss the causes and consequences of the japanese american interment program.

…….
With reference to Reading 4.2 you are to prepare an opportunity analysis report for
a new tourism or hospitality venture that you nominated in Assignment 1 part (b)
that is innovative and builds on a clearly identified opportunity. The opportunity
analysis report has four sections: (1) a description of the idea and its competition; (2)
an assessment of the market for the idea; (3) an assessment of the entrepreneur and
the team; and (4) a discussion of the steps needed to make the idea the basis for a
viable business venture. You will be required to complete the first two sections for this
assessment.
Task
• The first stage of the opportunity analysis report should include, but need not be
limited to, the following components: a description of the venture and location,
including why it is innovative
• site layout/menu lists/prices charged for services and discuss how you have come
to arrive at these prices
The second stage of the opportunity analysis report is to prepare an assessment of
the market for your idea and should include, but need not be limited to, the following
components:
• identify your target market and detail how you have come to select the chosen
market
• an industry and a market analysis, showing evidence and findings of detailed
market research (secondary and/or primary) which would support the feasibility
of the business; a sample outline of these tables is provided in Unit Documents
• a complete marketing plan including costs for each category used e.g. the 4 P’s.
The game

By

Jaulmar Stegall

I am writing this thesis on Michigan and Ohio State and why this has become the biggest rivalry in sports today. It is not about Michigan beating Ohio State or Ohio State beat Michigan, is way more in-depth than that. This rivalry started back in 1835 when Michigan was at war with Ohio over a land dispute” the Toledo war” these two neighboring states have hated each other since then and that the rivalry still exist today that only in football but everything I am presenting this essay on why the rivalry so important to college football but to these two great states and why we must continue to preserve this great American rivalry in sports.

The rivalry goes beyond football

The Michigan–Ohio State football rivalry, known as The Game by some people, is an American college football rivalry game played annually by the Wolverines of the University of Michigan and the Buckeyes of The Ohio State University. It has attracted particular national interest over the last four decades as most of the games have determined the Big Ten Conference title and the resulting Rose Bowlmatch ups, and many have influenced the outcome of the national college football championship. The game was ranked by ESPN in 2000 as the greatest North American sports rivalry.

The annual matchup between the two Midwest state schools has been held at the end of the regular season since 1935 (with exceptions in 1942, 1986, and 1998). Since 1918, the game’s site has alternated between Columbus, Ohio, and Ann Arbor, Michigan (Michigan hosts it in odd years and Ohio State in even years), and has been played in Ohio Stadiumsince 1922 and Michigan Stadium since 1927. Through 2010, Ohio State and Michigan have decided the Big Ten Conference championship between themselves on 22 different occasions, and have affected the determination of the conference title an additional 27 times.
The Toledo War (1835–36), also known as the Michigan–Ohio War, was the almost entirely bloodless boundary dispute between the U.S. stateof Ohioand the adjoining territory of Michigan. Originating from conflicting state and federal legislation passed between 1787 and 1805, the dispute resulted from poor understanding of geographical features of the Great Lakesat the time. Varying interpretations of the law caused the governments of Ohio and Michigan to both claim sovereignty over a 468-square-mile (1,210 km2) region along the border, now known as the Toledo Strip. When Michigan petitioned for statehoodin 1835, it sought to include the disputed territory within its boundaries; Ohio’s congressional delegation was in turn able to stall Michigan’s admission to the Union. Beginning in 1835, both sides passed legislation attempting to force the other side’s capitulation. Ohio’s governor Robert Lucas and Michigan’s 24-year-old “Boy GovernorStevens T. Mason were both unwilling to cedejurisdiction of the Strip, so they raised militias and helped institute criminal penalties for citizens submitting to the other’s authority. The militias were mobilized and sent to positions on opposite sides of the Maumee Rivernear Toledo, but besides mutual taunting there was little interaction between the two forces. The single military confrontation of the “war” ended with a report of shots being fired into the air, incurring no casualties
In conclusion, although why we must continue to preserve and support rivalry like this for future generations. The greatest rivalry in college football for two main reasons. First, the rivalry goes beyond football. But most importantly, the two schools are considered to have the greatest rivalry in sports across the board.

The ongoing Contemporary Era has seen a significant change in the student pool. Colleges and Universities look very different today than they did in the early 1990s. 25% of all students involved in Higher Education are now ethnic minorities.

…….

The Latino and Asian populations on campus have doubled in twenty years. Over 60% of recent high school graduates go straight to college. Women, part-time and adult students are no longer able to be called minority groups when their enrollment ratio exceeds 50%.

…….

Despite the explosion in enrollments on campus, low income, Latino, African Americans and Native Americans are still significantly underrepresented in Higher Education. Many in these four groups are eliminated from the college pool before high school graduation. High School dropout rates can be as high as 33% for these underrepresented populations. Two thirds of white high school graduates enter college, while the underrepresented groups struggle to get 50% of their populations enrolled. Low-income students from every ethnic background are notably underrepresented.

…….

Surveys have shown that low-income students only have a one in eight chance of enrolling in college.
The significant changes in the student pool will have important implications for colleges and universities. As tight and constrained as our Higher Education budgets are, there will still be an increased demand for Higher Education. Public colleges are facing enormous pressure to enroll more students with less state funding and not deny students who might need remedial work or can’t pay their “fair share”.

…….

The increasingly diverse student body continues to change what our campuses look like. Colleges and Universities continue to struggle to respond effectively to the now large population of underrepresented students. Dropout rates are high and have not improved for these groups. Institutions of higher learning will need to come up with acceptable answers for the difficult questions surrounding its diverse population.

After selecting an issue: Write a 5 page APA style, Microsoft Word, Research Paper inclusive of the following topics.

…….

The background and history of the issue.
A. Current status of the Issue, highlighting at least two diverse points of view on the issue.
B. The possible outcomes/direction that the issue may take in the near future.
C. Your recommendation for the long-term outcome/solution of the issue, inclusive of a detailed explanation of why you would recommend your resolution of the issue.

…….

 

There are two primary theoretical perspectives that you will be examining throughout this course—the behavioral approach and the cognitive approach. As you begin this course, it is important to understand the foundation for each of these theories and how they differ from each other. As you come to understand these two perspectives, consider which of these is a good fit for your perspective on learning and behavior. Alternatively, you may find that you prefer a combination of the two, which is the basis for the cognitive-behavioral theory of learning.

Using the module readings, the Argosy University online library resources, and the Internet, research the behavioral approach and cognitive approach. Conduct two searches using the following phrases:

  • Behavioral theory of learning
  • Cognitive theory of learning

Place quotation marks around the phrase you are searching for so your search engine is more effective in locating relevant results.

Then, address the following:

  • Describe the foundational principles of each approach.
  • Compare and contrast the two approaches, specifically detailing where they differ from each other.
  • State which of the two approaches you most identify with. Give reasons for your answers.

http://retiredlecturers.com 

When you have completed the assignment, please send it to your tutor to arrive no later than 23 January 2014. Remember to put a word count at the bottom of your assignment and to follow academic conventions as set out in Section 4.5 ‘Presentation and academic conventions’ in this Assessment Guide.
There are two parts to TMA 03:

First, write a reflective commentary of 350 words describing how the feedback from your tutor on your first two assignments will inform your approach to TMA 03.
Then in an essay of 1,500 words compare and contrast the ways in which Shelley and Hoffmann depict ‘a life in pursuit of the ideal’ in the two passages below.
Please note that both parts of the TMA are compulsory. Fifteen per cent of the marks are allocated to your reflective commentary and eighty-five per cent to your essay.

Mont Blanc yet gleams on high: – the power is there,
The still and solemn power of many sights,
And many sounds, and much of life and death.
In the calm darkness of the moonless nights, [130]
In the lone glare of day, the snows descend
Upon that Mountain; none beholds them there,
Nor when the flakes burn in the sinking sun,
Or the star-beams dart through them: – Winds contend
Silently there, and heap the snow with breath [135]
Rapid and strong, but silently! Its home
The voiceless lightning in these solitudes
Keeps innocently, and like vapour broods
Over the snow. The secret strength of things
Which governs thought, and to the infinite dome [140]

…….
…..

Of heaven is as a law, inhabits thee!
And what were thou, and earth, and stars, and sea,
If to the human mind’s imaginings
Silence and solitude were vacancy?
(Shelley, from ‘Mont Blanc’, verse paragraph 5, pp. 216–17)
Nathanael refrained from giving way to the bitterness that Siegmund’s words aroused in him. He mastered his annoyance and only said, in grave tones: ‘Olimpia may well inspire a weird feeling in cold prosaic people like you. It is only to the poetic soul that a similarly organized soul reveals itself! I was the only one to arouse her loving gaze, which radiated through my heart and mind; only in Olimpia’s love do I recognize myself. People like you may complain because she doesn’t engage in trivial chit-chat, like other banal minds. She utters few words, certainly; but these few words are true hieroglyphs, disclosing an inner world filled with love and lofty awareness of the spiritual life led in contemplation of the everlasting Beyond. But you can’t appreciate any of this, and I’m wasting my words.’
‘God preserve you, my friend,’ said Siegmund in very gentle, almost melancholy tones, ‘but I feel you’re in a bad way. Count on me if anything – no, I’d rather not say any more!’ Nathanael suddenly felt that the cold, prosaic Siegmund was truly devoted to him, and when the latter extended his hand, Nathanael shook it very heartily.
Nathanael had entirely forgotten Clara’s existence and his former love for her; his mother, Lothar, and everyone else had vanished from his memory; he lived only for Olimpia and spent several hours with her every day, holding forth about his love, the heartfelt rapport between them, and the elective affinities linking their souls, to all of which Olimpia listened with devout attention. From the darkest recesses of his desk Nathanael fetched everything he had ever written. Poems, fantasies, visions, novels, stories, were supplemented daily by all manner of incoherent sonnets, ballades, and canzoni, which he read to Olimpia for hours on end without ever wearying. But then, he had never had such a perfect listener. She did not sew or knit, she never looked out of the window, she did not feed a cage-bird, she did not play with a lap-dog or a favourite cat, she did not fiddle with scraps of paper or anything else, she never needed to conceal her yawns by a slight artificial cough: in a word, she stared fixedly at her lover for hours on end, without moving a muscle, and her gaze grew ever more ardent and more animated. Only when Nathanael finally rose and kissed her hand, and also her lips, did she say: ‘Oh! Oh!’ and then: ‘Good night, my dear friend!’
‘Oh, you wonderful, profound soul,’ cried Nathanael, back in his
room, ‘no one but you, you alone, understands me perfectly.’
He trembled with heartfelt rapture when he considered how the marvellous harmony between his soul and Olimpia’s was becoming more manifest by the day; for he felt as though Olimpia had voiced his own thoughts about his works and about his poetic gift in general; indeed, her voice seemed to come from within himself. This must indeed have been the case, for the only words Olimpia ever spoke were those that have just been mentioned. Although Nathanael did have moments of lucidity and common sense, for example just after waking up in the morning, when he recalled how entirely passive and taciturn Olimpia was, he nevertheless said: ‘Words? What are words! The look in her heavenly eyes says more than any terrestrial language. Can a child of heaven ever adjust itself to the narrow confines drawn by miserable earthly needs?’
(From Hoffmann, ‘The Sandman’, pp. 330–1)
Guidance notes

…….
…..

Reflective exercise
This assignment asks you to do two things. First of all, it asks you to reflect upon the feedback you have received from your tutor on your two previous assignments. This means that you will need to look carefully at the remarks made on the PT3s and the marginal comments on your first two assignments. Begin by summarising what the tutor has suggested as ways you might improve your writing of future assignments; then detail which parts of this advice you intend to work on in the essay, and how you propose to do it. Here is an example of a reflective exercise:
One way feedback from my tutor will inform my approach to TMA 03 is in the writing of introductions. On my second TMA my tutor writes, ‘I’d like to see you step up to writing more informative introductions’ (Smith, 2012J, p. 1). The way I have tried to approach this is to introduce more specific details about the texts I am studying and be clearer about the stages the essay will follow instead of simply re-stating the question.
Another thing kept coming up: the lack of a clear focus on the question. My tutor explained that she knew I had understood the question, and had responded positively to the two passages in TMA 02, but I had ‘spent too little time dealing with the actual demands of the question, which involves close textual analysis’ (Smith, 2012J, PT3). There were other pointers, but the main issue I need to reflect on is how I sustain my focus on the close reading aspect of the question. This was confirmed when I looked back at TMA 01 and I saw similar comments there. When I looked more closely at my tutor’s comments on both assignments, I could see that although I didn’t do a bad job of identifying different literary techniques used in the passages, I needed to spend a lot more time explaining the effects produced by those techniques.
As I prepare for TMA 03 I am going to go back and look at the way the authors of the module material discuss the effects produced by different literary techniques, making notes on the way the passages are written, trying to be specific about how this affects the way I respond to them. Then I will work my way through the sections of the online skills tutorials, as advised by my tutor on TMA 02. This will help me to gauge whether I have understood the techniques clearly and can identify them in different examples. It should also help me to think about how the two passages are similar to one another and how they are different. (347 words)
Essay
In preparing your answer to this question, you should read the texts from which the two extracts are taken (Reading 2.7 ‘Mont Blanc’ and Reading 4.1 ‘The Sandman’) in ‘Readings for Part 1’, and the relevant study material in Chapters 2 and 4 of Romantics and Victorians. You should also listen to the audio recording ‘Romantic authorship’ and complete the relevant sections of the online ‘Skills tutorial: poetry’ (1.1–5, 2.1, 2.2, 2.7, 2.8, 3.1) when preparing your assignment. You may also wish to revisit sections 1.4–6 and 2.1–3 of the ‘Skills tutorial: prose’.
The assignment offers you the chance to compare and contrast the depiction by Shelley and Hoffmann of ‘a life in pursuit of the ideal’. Before you start please read the subsection ‘Textual analysis’ in section 4.2 of this Assessment Guide, which will remind you of what your tutor will expect from this assignment. You will find it useful to refer to the discussions in the module book of Shelley as a ‘quester after ideals’ (Chapter 2, pp. 61–6) and the sections ‘Ways of seeing’ (pp. 111–13), ‘Clara and Olimpia’ (pp. 117–19) and ‘Art and automata’ (pp. 119–25) of Chapter 4, which consider Hoffmann’s representation of the constraints and delusions associated with the ideal. Once you have read through the passages (checking any references you are unsure about in Romantics and Victorians), you should consider the following: how the two writers frame their quest for the ideal; and the nature of the relationship between the speaker/narrator and the object(s) of their attention. You should also compare and contrast the writers’ use of language and their different genres of poetry and prose.
In your answer be sure to consider poetic form and devices, such as rhythm, rhyme, imagery, alliteration and assonance, when writing about ‘Mont Blanc’. With ‘The Sandman’ you need to take account of prose narrative techniques such as narrative voice, point of view, focalisation, repetition, punctuation and vocabulary. Each of these is discussed in the sections of the Poetry and Prose skills tutorials mentioned above.
Next: TMA 04

…….
…..
Annotated Bibliography
Length:2 pages typed minimum, 4 sources in Annotated Bibliography

Format:MLA

Audience: Academic

Goals:

  • Students will recall the various developmental writing methods and organizational structures and use Standard English guidelines to create a college level Annotated Bibliography.

  • Students will apply the rules of MLA Documentation.

  • Students will evaluate the relative worth of outside sources and their usefulness in providing context to develop the literary analysis.

Assignment:

  • Research Day – On Wednesday, June 18th , use your time in the library to do the following:

    1. Look up four scholarly sources for context on ONE of the stories we have read this semester, including Ralph Ellison, “Battle Royal,” or the Invisible Man, OR Kate Chopin, “The Story of an Hour” or The Awakening. Use these sources to give you an idea of the background of the story or time period in which it was written or the mindset of the author who wrote it. These sources could be books from the library or information found on JSTOR or NCLive. You may not use internet sources for this research as literary research tends to be less academic when found on the world wide web.  Critical sources would be the most beneficial to you when writing your essay and these can be found through books (collections of essays), JSTOR or NCLive.

      1. Print or copy the sources and read and highlight information that you feel is useful and helps you understand the story a little more. 

        1. Create an Annotated Bibliography using your four sources.  This should be typed, will be due on Thursday, June 19th  and should be turned in at the beginning of class.  In each annotation respond to the following in a ½ page paragraph: 1. Give a summary of the source   2. Evaluate its credibility and  3. Explain how this helps you understand the literary text better.

          1. This assignment is worth 10% of your overall grade in the class; however, you will not be required to use these sources in the writing of the essay. This assignment is meant to help you better prepare for the literary essay by gaining a better understanding of the text.

          Rubric for Annotated Bibliography
          Name:

          The following categories will each be graded on a 20 point scale.  Excellent (20-17), Very good (16-13), Good (12-9), Fair (8-5), Poor (4-1). 

          Application of MLA Documentation for the Citations

          Comments:

          Score:

          Analysis of Usefulness of Sources and Relevancy to Topic

          Comments:

          Score:

          Understanding and summaries of each source

          Comments:

          Score:

          Evaluation of the credibility of each source

          Comments:

          Score:

          Formatting of page, grammar and mechanics

          Comments:

          Score:

                                                                                                          Grade Total: _____________

50.  Adelene, who lives in a winter resort area, rented her personal residence for 14 days while she was visiting Brussels. Rent income was $5,000. Related expenses for the year were as follows:
Real property taxes $ 3,800
Mortgage interest 7,500
Utilities 3,700
Insurance 2,500
Repairs 2,100
Depreciation 15,000
Determine the effect on Adelene’s AGI.
http://retiredlecturers.com 

51. LO.3 During the year (not a leap year), Anna rented her vacation home for 30 days, used it personally for 20 days, and left it vacant for 315 days. She had the following income and expenses:
Rent income $ 7,000
Expenses
Real estate taxes 2,500
Interest on mortgage 9,000
Utilities 2,400
Repairs 1,000
Roof replacement (a capital expenditure) 12,000
Depreciation 7,500
a. Compute Anna’s net rent income or loss and the amounts she can itemize on her tax return, using the court’s approach to allocating property taxes and interest.
b. How would your answer in part (a) differ using the IRS’s method of allocating property taxes and interest?

52. LO.3 How would your answer to Problem 51 differ if Anna had rented the house for 87 days and had used it personally for 13 days?

53. LO.1, 3 Chee, single, age 40, had the following income and expenses during the year (not a leap year):

Income
Salary $43,000
Rental of vacation home (rented 60 days, used personally 60 days, vacant 245 days) 4,000
Municipal bond interest 2,000
Dividend from General Electric 400
Expenses
Interest on home mortgage 8,400
Interest on vacation home 4,758
Interest on loan used to buy municipal bonds 3,100
Property tax on home 2,200
Property tax on vacation home 1,098
State income tax 3,300
State sales tax 900
Charitable contributions 1,100
Tax return preparation fee 300
Utilities and maintenance on vacation home 2,600
Depreciation on rental 50% of vacation home 3,500
Calculate Chee’s taxable income for the year before personal exemptions.

54. LO.1, 3, 4 Elisa and Clyde operate a retail sports memorabilia shop. For the current year, sales revenue is $55,000 and expenses are as follows:
Cost of goods sold $21,000
Advertising 1,000
Utilities 2,000
Rent 4,500
Insurance 1,500
Wages to Boyd 8,000
Elisa and Clyde pay $8,000 in wages to Boyd, a part-time employee. Because this amount is $1,000 below the minimum wage, Boyd threatens to file a complaint with the appropriate
Federal agency. Although Elisa and Clyde pay no attention to Boyd’s threat, Chelsie (Elisa’s mother) gives Boyd a check for $1,000 for the disputed wages. Both Elisa and
Clyde ridicule Chelsie for wasting money when they learn what she has done. The retail shop is the only source of income for Elisa and Clyde.
a. Calculate Elisa and Clyde’s AGI.
b. Can Chelsie deduct the $1,000 payment on her tax return? Explain.
c. How could the tax position of the parties be improved?

55. LO.3, 4 Jay’s sole proprietorship has the following assets:
Basis Fair Market Value
Cash $ 10,000 $ 10,000
Accounts receivable 18,000 18,000
Inventory 25,000 30,000
Patent 22,000 40,000
Land 50,000 75,000 $125,000 $173,000
The building in which Jay’s business is located is leased. The lease expires at the end of the year.
Jay is 70 years old and would like to retire. He expects to be in the 35% tax bracket.
Jay is negotiating the sale of the business with Lois, a key employee. They have agreed on the fair market value of the assets, as indicated previously, and agree that the total purchase price should be about $200,000.
a. Advise Jay regarding how the sale should be structured.
b. Advise Lois regarding how the purchase should be structured.
c. What might they do to achieve an acceptable compromise?

http://retiredlecturers.com