Best Custom Academic Essay Writing Help & Writing Services UK Online -
WebQuest: Main Idea and Thesis Statement - Zunal Com
boring topic essay I can#8217;t speak for every teacher, but I#8217;m fairly sure I#8217;m not the only instructor out there who dreads reading research papers. Webquest Thesis? It#8217;s not the extra time that goes into commenting on and grading research papers that I have a problem with (although that#8217;s certainly a factor). No, what really makes me want to put off looking at convergence of the twain, those stacks of essays for as long as humanly possible is thesis, how mind-numbingly dull most of the paper topics are. Benefit Essay Short? Somehow we#8217;ve become indoctrinated with the idea that research papers have to be boring. When did we learn that a dry, un-engaging writing style was a necessary requirement of academic writing? I#8217;d like to place the blame solely on high school, but I#8217;m afraid that even the webquest thesis, professional journals we refer our students to in college perpetuate this misperception of what an prompt for essay academic paper should sound like. Looking at my stack of research paper proposals, I have 8 papers on global warming and 5 on illegal immigration to look forward to#8230; in just one of my classes. Maybe 2 or 3 of those students feel passionately about thesis, those topics, but I#8217;m willing to college prompt for essay bet that not all 15 students care about (or are even particularly interested in) those issues. So#8230; Why do students choose boring topics?
They think the topic will guarantee they get a good grade. Actually, the more interested you are in an issue, the better you will write about webquest, that issue. Interest alone doesn#8217;t guarantee good writing, but it makes the essay, process of webquest, researching and writing about a topic much easier and more enjoyable. Let#8217;s face it when you couldn#8217;t care less about an google books essay topic, you#8217;re not going to feel inclined to webquest thesis invest much effort in it. Child Development Essay? While it is true that you could be disinterested in a topic and thesis, still craft a beautiful essay about it, the process of writing that paper would probably have been less than enjoyable. College students in this day and age have so many demands on their time that they have to convergence essay be selective about how they spend it. Writing a research paper on a topic that you aren#8217;t passionate about or don#8217;t want to learn more about is painful for thesis both you and your teacher. We#8217;re all about multitasking in the 21th century; let your essays do double duty too. They can#8217;t think of anything else to write about. Twain Essay? When you choose a run-of-the-mill topic just because it#8217;s common (e.g., global warming, health care reform, illegal immigration), you#8217;re actually doing yourself a disservice.
It would be much easier on webquest thesis everyone (including the dr jekyll and mr duality essay, teacher) if the essay topic were assigned. The instructor makes you come up with your own, though, for a reason . Employers don#8217;t stand behind you looking over your shoulder while you#8217;re on the job. They may if you#8217;re in webquest thesis training, but after that period is over, you#8217;re on your own. You#8217;ll be given a task and told to complete it but very rarely will you be told step-by-step exactly how to go about completing your assignment. It#8217;s inefficient to have an employee who needs their hand held in order to get anything done. As valuable as being a self-starter is to employers, the ability to benefit development essay pretending come up with innovative ideas for improving the webquest thesis, company is just as important. Coming up with a research paper topic is my school bag, supposed to be challenging because it#8217;s an exercise in intellectual independence. Webquest Thesis? Choose something you#8217;re interested in. And Mr Duality? That#8217;s it.
That#8217;s the secret essay topic choosing technique passed down by nerds for webquest thesis centuries. If you like your paper, your paper will like you back. Unless you#8217;re used to filling out those #8220;50 Random Things About Myself#8221; memes all the time, chances are it#8217;s been a while since the last time you sat down and thought about what it is that interests you. Bag? No worries the way to webquest thesis figure out your interests (for those who have no idea what they like) is to take stock of what you DO. When you get together with your friends, what do you usually talk about? Is there a t.v. show you like watching? Do you have any hobbies? Do you (or anyone in your family) have a special ability/quirk that you could hone in on as a possible paper topic? Take me, for convergence twain essay example. My twin and I love watching horror movies. Good ones, bad ones, high budget ones, low budget ones#8230;we#8217;ve seen them all.
That affinity for horror movies has great potential when it comes to essay topics. Do good horror movies have anything in webquest common? Do the bad ones share a common denominator as well? Is there a position I can take about convergence twain essay, what factors need to thesis be present in a horror movie for it to be good/profitable (or what shouldn#8217;t be included in a horror movie)? All the evidence I need to convergence of the twain back up my claims are at the local Blockbuster and online. I like comic books too. They#8217;re a veritable trove when it comes to controversial topics for an essay. Just earlier this year the way Batman was killed off was a mockery of webquest, everything that made him Batman! Grrr! I could go on for pages about how wrong his death was#8230; stick a few citations here and there and I#8217;d have a persuasive research paper. Try and think about what topics make you stand up on a soapbox.
Not only essay will you have a better chance of writing well, you#8217;ll also be doing yourself a favor when it comes to essay length. When you don#8217;t know anything about thesis, a topic and don#8217;t want to know anything about it, it#8217;s awfully difficult to meet those paper length requirements. 5 star for the Batman#39;s death topic :) 5 star for the Batman#39;s death topic :)
Write My Research Paper for Me -
WebQuest: Main Idea and Thesis Statement - Zunal Com
OFFICE OF PROFESSIONAL RESPONSIBILITY SUBGROUP REPORT. The IRSAC OPR Subgroup (hereafter “Subgroup”) is comprised of a diverse group of nine professionals, including lawyers, CPAs, enrolled agents, appraisers, and a representative of the webquest, tax software industry. Child Essay Short! All the thesis, members of the Subgroup are completing their third year on the Subgroup and google books they all greatly appreciate the opportunity they have had to webquest work together with the Office of Professional Responsibility, especially this year with the promulgation of the registered tax return preparer regulations. The Subgroup has always enjoyed a very good working relationship with the Office of essay Professional Responsibility and this year was no exception as all the thesis, personnel from the Office of Professional Responsibility whom the prompt, Subgroup interacted with were all extremely cooperative and forthcoming. The IRSAC was asked to provide feedback and recommendations on webquest thesis, six topics which are included in this report. Please find following a brief summary regarding each of these six issues, followed by a more complete analysis of each of the issues. 1. Essay! Recommendations regarding definition of “preparer” The IRSAC supports the webquest, IRS in its efforts to improve service to taxpayers and increase compliance through the proquest google, registration of return preparers and the application of ethical rules to all return preparers. Webquest! The IRSAC is concerned, however, about the lack of clarity and guidance regarding the definition of the term “preparer” for purposes of the new registered tax return preparer requirements and urges the dr jekyll essay, IRS to consider postponing application of the thesis, new registration requirements to non-signing preparers. Some of the specific recommendations in this area as follows: 1) the IRS should postpone implementation of the registration requirements with respect to all non-signing preparers pending further study, 2) if the definition of return preparer included in the final regulations is retained, additional guidance should be issued that provides a measurable standard to determine what constitutes the preparation of “substantially all” of essay pretending a tax return, and 3) the webquest, IRS and OPR should not attempt to hold a firm/employer accountable for a non-signing employee’s failure to comply with the essay dix, new registration requirements until clarifying guidance on the definition of thesis return preparer has been issued.
2. Proposed CE program and sponsor requirements. The IRSAC is concerned the proposed Circular 230 revisions, which require OPR review and approval of every continuing education program, will impede effective administration. Some of the specific recommendations in this area as follows: 1) develop an acceptable alternative to the full OPR review of every continuing education program that is required in proposed Circular 230, 2) consider an essay alternative more like the current sponsor arrangement in Circular 230, but increase oversight of providers to check compliance with Circular 230 requirements regarding qualified continuing education programs, and 3) develop some type of online system that will streamline and expedite the process for thesis OPR approval of providers and dissertations google books programs, as well as the assignment of webquest thesis course numbers. 3. Enrollment of former IRS employees. The IRSAC was asked to provide input and feedback regarding whether former IRS employees should be granted Enrolled Agent status (full or limited) simply by virtue of of the essay their past IRS employment. Webquest! Some of the specific recommendations in this area as follows: 1) Treasury should revise Circular 230 to remove the authority to grant enrollment to former IRS employees simply based on their past IRS work experience, and 2) Circular 230 should require all persons, including former IRS employees, to take and pass the enrolled agent examination as a prerequisite to becoming an enrolled agent. 4. Circular 230 definition of “willfully” Most ethical violations covered by Circular 230 require the Office of Professional Responsibility to establish that the conduct was “willful” before sanctions may be imposed. Currently, Circular 230 does not contain an explicit definition of “willful” conduct. Benefit Child Pretending! In that regard, we recommend Treasury amend Circular 230 to clearly define “willful” as “a voluntary, intentional violation of a known legal duty.”
5. Webquest! Precedential guidance regarding ethical issues. OPR requested that the IRSAC investigate the feasibility of college prompt for essay creating a structure to webquest thesis provide information and precedential guidance to practitioners seeking to be compliant with the applicable rules and convergence essay regulations of webquest thesis Circular 230. The Subgroup discussed and brainstormed this issue and offered a number of suggestions, including the creation of an “Information Network” staffed by expert volunteers. 6. Oversight of preparers under Title 31. With the implementation of the essay, new regulations surrounding the thesis, registration of all tax return preparers there may be the temptation to essay dix focus the oversight of the new class of webquest registered tax return preparers exclusively under Title 26 as opposed to under Title 31. While this may appear to be more effective and efficient, oversight of the ethical behavior of the new registered tax return preparers should be administered by OPR under Title 31 and the enforcement of the new PTIN rules and development pretending short how registered tax return preparers apply the webquest thesis, tax law when preparing tax returns should be administered under Title 26.
ISSUE ONE: RECOMMENDATIONS REGARDING THE DEFINITION OF “PREPARER” FOR PURPOSES OF NEW REGISTERED RETURN PREPARER REQUIREMENTS. The IRSAC supports the IRS in its efforts to improve service to taxpayers and increase compliance through the registration of return preparers and the application of ethical rules to all return preparers. The IRSAC is concerned, however, about the college for essay, lack of clarity and guidance regarding the definition of the term “preparer” for purposes of the new registered tax return preparer requirements and urges the IRS to webquest consider postponing application of the new registration requirements to non-signing preparers. In December 2009, the Internal Revenue Service announced the results of a six-month long study of the paid tax return preparer industry and proposed new requirements for registration, testing and continuing education of return preparers, which are intended to improve service to taxpayers, increase confidence in the tax system and result in greater compliance. Since these new requirements only prompt, apply to return “preparers,” the definition of return preparer is the key to thesis determining the applicability of these requirements. On Doretha Dix! Unfortunately, no clear definition of the term currently exists. The IRS Return Preparer Review report recommended that the requirement to thesis register and dissertations google obtain a Preparer Tax Identification Number (PTIN) be applied only to “signing preparers,” at least initially. Webquest Thesis! A requirement applicable to on doretha signing preparers is clear and easy to apply because there is only one signing preparer per webquest, tax return. Registration of the proquest google books, signing preparer makes sense because the webquest thesis, signing preparer is the of the twain essay, one with “primary responsibility for the overall substantive accuracy.” Registration of the signing preparer also meets the principal objectives of the webquest thesis, regulation, which are “to enable the proquest dissertations, IRS to more accurately identify tax return preparers and improve the webquest thesis, IRS’s ability to associate filed tax returns and refund claims with the responsible tax return preparer.” It is difficult to see how registration of a non-signing preparer will meet these objectives when the IRS will only have visibility to the PTIN of the signing preparer because only the prompt for essay, signing preparer’s PTIN is transmitted with the return. Despite the IRS’s initial recommendation regarding registration of signing preparers and the objective stated in the preamble to both the proposed and final IRC §6109 regulations, the final regulations issued September 30, 2010, extend the webquest thesis, requirements beyond the signing preparer to include “any individual who is compensated for preparing, or assisting in the preparation of, all or substantially all of a tax return or claim for refund of tax,” if the individual otherwise meets the dr jekyll hyde duality, definition of tax return preparer under Treas. Reg. §301.7701-15.
Although the regulations contain several examples designed to thesis illustrate the application of the definition of tax return preparer, the dix, definition remains somewhat vague. For example, notwithstanding the scenarios in the PTIN FAQs, there are no specific guidelines for determining whether an webquest individual prepared or assisted in the preparation of “substantially all” of a tax return. In addition, the on doretha dix, regulations refer to the IRC §7701 definition of a preparer and seem to incorporate that definition, yet some of the webquest thesis, wording in the regulation appears to of the be inconsistent with the webquest thesis, definition found in §7701. One can clearly interpret the definition and examples in the §6109 regulations as an expansion of the class of individuals considered a preparer. To add to the confusion, the proposed revisions to Circular 230, issued on August 19, 2010, contain yet another definition of “preparer.” Under proposed §10.2(a)(8), a preparer is proquest dissertations books defined as “any individual within the meaning of §7701(a)(36) and 26 CFR 301.7701-15.” There is also a provision in the proposed revisions to Circular 230 that makes the failure to obtain a PTIN an ethical violation subject to sanction by OPR. In addition, the webquest thesis, proposed revisions to Circular 230 attempt to dr jekyll and mr duality hold firms/employers accountable for an employee’s lack of compliance with Circular 230. As a result, a firm/employer could be sanctioned for failure of an employee to obtain a PTIN. Although the goals of the new requirements are laudable, the webquest thesis, new requirements should not impose an undue hardship on child short, tax return preparers or their employers and should not unnecessarily increase tax preparation costs to taxpayers. They should be narrowly tailored to meet the IRS objectives of webquest thesis ensuring preparer competence and improving taxpayer compliance, while at hyde duality essay the same time minimizing the burden on preparers and disruption in the industry. The regulations in their current form are burdensome and difficult to thesis apply due to proquest google books a lack of clarity regarding who is a return preparer.
For example, the intern scenario (the third of the six scenarios) in the PTIN FAQs could lead to undue burdens on firms preparing tax returns. The regulations also potentially subject firms/employers to penalties and webquest thesis sanctions for an employee’s failure to comply with rules that are unclear. The proposed and final regulations provide that the IRS may prescribe exceptions to any of the requirements in proquest dissertations google books the regulations if necessary for effective tax administration. One example mentioned in thesis the proposed regulations is an exception during the my school, interim period while procedures are being implemented. The IRSAC supports the IRS in its efforts to improve service to taxpayers and increase compliance through the registration of return preparers and the application of ethical rules to all return preparers but is concerned about the lack of clarity and guidance around the definition of return preparer and thesis urges the IRS to consider the following recommendations. The IRS should postpone implementation of the registration requirements with respect to all non-signing preparers pending further study regarding how the term “preparer” can be defined in such a way as to provide clarity for practitioners and their firms/employers, as well as meet the IRS’ objectives of ensuring preparer competence and improving taxpayer compliance without unnecessarily increasing the burden to proquest dissertations books preparers and their employers. The regulations and other guidance should align the definition of preparer for purposes of the IRC §6109 regulations with the definition in webquest thesis the proposed changes to Circular 230 and the definition under IRC §7701 in order to eliminate some of the confusion and complexity caused by having multiple definitions for the same term within the Code and Treasury Regulations. If the definition of return preparer included in the final regulations is retained, additional guidance should be issued that provides preparers and and mr duality their firms/employers a measurable standard they can apply to determine what constitutes “substantially all” of a tax return or claim for refund.
Any definition of the term “substantially all” for purposes of IRC §6109, and the regulations thereunder, should be consistent with other definitions of the. term found in the Code and thesis regulations in order to eliminate some of the confusion and complexity caused by having multiple definitions of the on doretha, same term. The IRS and the OPR should not attempt to hold a firm/employer accountable for an employee’s failure to comply with the thesis, new registration requirements until clarifying guidance on the definition of return preparer has been issued. ISSUE TWO: RECOMMENDATIONS REGARDING CONTINUING EDUCATION PROGRAM AND SPONSOR REQUIREMENTS UNDER PROPOSED CHANGES TO CIRCULAR 230. The IRSAC supports the IRS in its efforts to dr jekyll and mr duality improve service to taxpayers and increase compliance through the registration of preparers and the application of the ethical rules to all return preparers but is webquest concerned the proposed Circular 230 revisions, which require OPR review and approval of every continuing education program, will impede effective administration.
In December 2009, the Internal Revenue Service announced the results of a six month long study of the paid tax return preparer industry and proposed new requirements for registration, testing and continuing education, which are intended to improve service to taxpayers, increase confidence in the tax system and of the essay result in greater compliance. One of the IRS’s proposals requires ongoing continuing professional education for all paid tax return preparers, except attorneys, CPAs and EAs who are already subject to continuing education requirements. Webquest Thesis! On August 19, 2010, Treasury released proposed revisions to Circular 230, which are intended, among other things, to implement the new continuing education requirements. Also included in the proposed revisions to Circular 230 are extensive changes to the continuing education provider requirements. And Mr Hyde Essay! Under proposed Circular 230, §10.9(a)(2), all continuing education providers are required to obtain OPR approval for any programs they wish to qualify for the IRS continuing education credit. Circular 230 does not specify the process OPR is to follow in approving programs; it. merely states that the approval must be obtained “in the webquest thesis, time and manner required by forms or procedures established and dix published by the Internal Revenue Service.” OPR has instituted procedures for approval of continuing education programs that require providers to submit a host of webquest thesis information, including complete course materials and resumes of instructors and program writers indicating their qualifications. Please see Exhibit A for a list of items OPR currently requires for approval of continuing education programs. Note the statement at the end of the list indicating this list “is not comprehensive, additional information may be requested.” These OPR procedures impose an undue burden on providers and proquest google books make timely approval of programs impractical. Prior to issuance of the proposed regulations on the registration of tax return preparers, the only preparers subject to the IRS mandated continuing education requirements were enrolled agents.
Currently, there are approximately 46,000 EAs. Webquest Thesis! Under the proposed regulations, the IRS estimates approximately 600,000 additional preparers will be subject to the new continuing education requirements. This dramatic increase in the number of preparers subject to of the essay the IRS continuing education requirements raises the following serious questions that must be considered: Will there be a sufficient number of qualified providers and qualified programs to thesis meet the continuing education needs of an prompt additional 600,000 preparers when the webquest, continuing education requirements take effect? Is OPR review of benefit pretending every program feasible given the number of providers and webquest programs that will be needed to meet the continuing education needs of an additional 600,000 preparers? Does OPR have sufficient staff to adequately review every program? Will applications for program approval be reviewed on a first in first out basis?
If not, how will OPR address the situation where there are many simultaneous submissions of applications? What criteria will OPR apply when judging the content of programs and qualifications of instructors? What will be the turnaround time for program approval; how will OPR ensure that programs are approved in a timely manner, particularly when late legislation is a common occurrence? What mechanism(s) does OPR have in place to ensure consistency in the review and approval of programs? The IRS simply cannot review and approve every continuing education program, just as the IRS cannot audit every tax return that is filed.
Providers should ultimately be responsible for ensuring their programs meet the IRS requirements and should be held accountable if the requirements are not met. The current sponsor program contained in Circular 230, §10.6(g) is fundamentally sound. There simply needs to be better oversight and enforcement of existing rules to ensure requirements are being met and that providers who are not meeting the requirements are dealt with appropriately. OPR should enable approved providers to utilize some type of online template or system to electronically submit limited information regarding courses (such as name of course, date, location, instructor, CE hours, and outline of the topics to be covered) to OPR for expedited approval and assignment of course numbers. Dissertations Google! The template could.
include a checklist or check boxes where the provider must certify compliance with all requirements (the program was developed by individual(s) qualified in the subject matter, program subject matter is current, instructors are qualified with respect to the program content, certificates of completion bearing a program number will be provided to webquest participants upon successful completion, attendance records will be maintained, etc.) OPR could then do random reviews (or targeted reviews in the event of of the essay specific complaints) to verify provider compliance with the requirements. The IRSAC supports the IRS in its efforts to improve service to taxpayers and increase compliance through the registration of tax return preparers and the application of the ethical rules to all tax return preparers but is webquest concerned about (1) the feasibility of proposed Circular 230 revisions that would require OPR review and approval of every continuing education program; (2) the essay my school, additional burden such a requirement imposes on webquest thesis, continuing education providers and instructors; and (3) the potential negative impact on tax compliance that is likely to essay on doretha result if OPR is not able to review and approve programs in a timely manner. In light of these concerns, the webquest thesis, IRSAC requests the development pretending, IRS to consider the following recommendations. Develop an webquest acceptable alternative to the full OPR review of every continuing education program that is required in proposed Circular 230, §10.9(a)(2). Consider an alternative more like the current sponsor arrangement in Circular 230 §10.6(g), but increase oversight of providers to check compliance with Circular 230 requirements regarding qualified continuing education programs. Benefit Short! Develop some type of online system that will streamline and expedite the process for OPR approval of providers and programs, as well as the assignment of course numbers. ISSUE THREE: CIRCULAR 230 ENROLLMENT OF FORMER INTERNAL REVENUE SERVICE EMPLOYEES. The IRSAC was asked to provide input and feedback to the Office of Professional Responsibility (OPR) regarding the issue of whether former Internal Revenue Service (IRS) employees should continue to be granted Enrolled Agent (EA) status under Circular 230, §10.4 simply by virtue of past IRS employment. Circular 230, §10.4(c) authorizes the webquest thesis, enrollment of former IRS employees based on qualifying past job experience, which is defined as a minimum of child essay pretending short five years continuous employment during which time the applicant was regularly engaged in applying and interpreting the thesis, provisions of the Internal Revenue Code and regulations pertaining to income, estate, gift, employment or excise taxes.” The application for enrollment as an EA under this section must be made within three years from the date of the dr jekyll essay, applicant’s separation of employment from the IRS. The OPR currently admits seven categories of former IRS employees (Customer Service Representative, Tax Compliance Officer, Revenue Officer, Revenue Agent, Tax Law Specialist, Appeals Officer, and Criminal Investigator/Special Agent) to webquest full enrollment status based on google books, standard positional descriptions, in conjunction with the employee’s grade level and last two evaluations. Taxpayer Advocates may have also been added to the list of former IRS employees receiving full enrollment status.
In addition, OPR typically grants full enrollment status to certain IRS executives (including District and Area Directors, Service Center Directors, and executives in technical capacities) with more than five years of thesis service. Circular 230, §10.4(c)(3) authorizes limited enrollment if a former IRS employee’s experience is limited to certain types of cases, such as collections. According to a 2006 Treasury Inspector General for benefit Tax Administration (TIGTA) audit report, the granting of enrollment to former IRS employees was far more restrictive prior to webquest the creation of the Office of Professional Responsibility in 2003, and was far more likely to be limited. In order to obtain a historical perspective and understand how the bag, policy on enrollment of former IRS employees was administered prior to webquest the creation of the Office of Professional Responsibility, the Subgroup interviewed Patrick McDonough, who was the former Director of Practice from 1998-2002. McDonough indicated that between 1981 and 1995, almost any former IRS employee with five years of experience with the IRS could apply for and obtain EA status. Although the Director of Practice did ask for recommendations from the prompt for essay, IRS office to webquest which the child development short, applicants were last assigned, almost all applications by former IRS employees were granted.
When McDonough became the Director of Practice, according to him, the policy was changed and webquest EA status was only granted to Revenue Agents and Appeals Officers who had previously been Revenue Agents. According to McDonough, as many as 1,000 former employees per year applied for proquest dissertations google EA status during his tenure. McDonough indicated that many of the EA disciplinary problems reviewed by his office involved former IRS employees who were Revenue Officers. In his opinion, many Revenue Officers are not equipped to deal with examination issues because they do not typically have the necessary tax law knowledge. McDonough firmly believes former IRS employees should be required to pass the Special Enrollment Exam (SEE). Although Circular 230, §10.4(c)(5) requires former employees to “have been regularly engaged in applying and interpreting the provisions of the Internal Revenue Code and the regulations relating to income, estate, gift, employment, or excise taxes,” it appears this requirement was routinely ignored by OPR until the current Director took over the position in early 2009. In September 2006, the webquest, Treasury Inspector General for convergence of the essay Tax Administration (TIGTA) issued an audit report, which analyzed the means by which OPR admits former IRS employees as enrolled agents, pursuant to Circular 230, §10.4(c).
The audit report concluded that OPR’s then-current methods of admitting former employees were inconsistent and inadequate to protect taxpayers from unqualified EAs. The TIGTA report recommended the discontinuance of the enrollment program for former IRS employees. Since Director Hawkins took over, OPR has reverted to strictly adhering to thesis the provisions of benefit development essay pretending short Circular 230 by limiting the practice of former IRS employees wishing to thesis “automatically” become enrolled agents. Treasury should revise Circular 230, §10.4 to remove the authority to grant enrollment to former IRS employees simply based on past IRS work experience. Dr Jekyll Duality! Circular 230 should require all persons, including former IRS employees, to take and pass the SEE as a requirement to enrollment as an EA. If Treasury does not revise Circular 230 to require passage of the SEE by all individuals desiring to become EAs, OPR should continue to thesis strictly follow the requirements outlined in Circular 230, §10.4(c)(5) when reviewing enrollment applications of former IRS employees to ensure the employees have the requisite tax knowledge and technical experience. In addition, if a former IRS employee wishes to prepare tax returns for compensation, they should be required to pass the registered tax return preparer exam that is required of bag other registered tax return preparers for webquest the level of tax preparation services they will be providing. Most ethical violations covered by Circular 230 require the Office of Professional Responsibility to establish that the conduct was “willful” before sanctions may be imposed. Currently, Circular 230 does not contain a definition of “willful” conduct. We recommend Treasury amend Circular 230 to clearly define “willful” as “a voluntary, intentional violation of a known legal duty.”
Under Circular 230, §10.52(a)(1), a practitioner may be sanctioned if the practitioner is shown to college have “willfully” violated any Circular 230 provision (other than §10.33 which refers to best practices). A practitioner may also be sanctioned pursuant to §10.51 for webquest incompetence and disreputable conduct, including “willfully” failing to make a Federal tax return. Circular 230 does not contain any guidance regarding when a practitioner is considered to have “willfully” violated a provision. CURRENT “WILLFUL” STANDARD. In assessing whether a practitioner has willfully violated a Circular 230 requirement, the Appellate Authority has applied the criminal standard from Cheek v. United States, 498 U.S.
192 (1991). In Cheek, “willful” was defined as a “voluntary, intentional violation of college a known legal duty” without regard to any “bad motive” or “evil intent” of the taxpayer. Thus, under this standard, the government must show that the law imposed a duty, the practitioner knew of the duty, and the practitioner voluntarily and intentionally violated the duty. Cheek also held that a good faith mistake, even if not. “objectively reasonable,” negates a finding of webquest “willfulness” in the case of a violation of a Code provision, in view of the Code’s complexity. There have been two recent decisions, wherein the Appellate Authority questioned whether the standard in Cheek is appropriate for disciplinary proceedings under Circular 230, notwithstanding the fact that the practitioner in each case was found to have “willfully” violated Circular 230 under the Cheek standard.
These cases are: Office of Professional Responsibility v. Juanita A. Gonzales (December 9, 2009) and Office of Professional Responsibility v. Kevin Kilduff (January 20, 2010). In Gonzales, the Appellate Authority suggested that the definition of “willful” under the essay, Rules of webquest thesis Professional Conduct of the State Bar of California might be preferable: For example, the California Supreme Court has determined that the term “willful” under the Rules of Professional Conduct of the State Bar of California means “simply a purpose or willingness to commit the act, or make the omission referred to. It does not require any intent to violate law, or to injure another, or to acquire any advantage.”6. The above quote could be read as supporting a “willful” standard that does not require a practitioner to know of the duty he is google books accused of having violated. The Appellate Authority was signaling a potential lowering of the Cheek “willful” standard for purposes of Circular 230. 6 Quoting Richard A. Phillips v. Webquest Thesis! State Bar of California, 782 P.2d 587, 591 (1989), quoting Durbin v. State Bar, 590 P.2d 876 (1979). HOW TO DEFINE “WILLFUL”?
The basic Cheek test for defining “willful” — “a voluntary, intentional violation of proquest a known legal duty” — seems sound in thesis the Circular 230 context. Convergence Of The Twain! A practitioner should not be considered to have “willfully” violated Circular 230 unless the thesis, government demonstrates that the law imposed a duty on essay, the practitioner, the practitioner knew of the duty (even if he did not know the duty was in Circular 230), and the practitioner voluntarily and thesis intentionally violated that duty. This high standard of “willful” is appropriate given the essay, quasi-penal nature of Circular 230, the vagueness of key requirements (such as the webquest thesis, “due diligence” requirement), and the overall complexity of the tax code and regulations. Circular 230 not only reflects complex Code concepts, it also incorporates complex non-tax requirements, such as the conflict of interest provisions of §10.29. Additionally, §10.30 imposes detailed advertising and solicitation rules, including specific document retention requirements, which may not conform to the rules of a state in which a practitioner is licensed to practice. Further, although the Cheek “willful” test was adopted in a criminal setting, Circular 230’s standard of proof is lower than the “beyond a reasonable doubt” standard in criminal cases.7. The definition of “willful” for Circular 230 purposes should not encompass good faith mistakes but should permit consideration of the objective reasonableness of the practitioner’s position and the practitioner’s background and experience in of the assessing a practitioner’s knowledge regarding the duty he or she is accused of violating and in determining the existence of good faith.
Such an exception is thesis essential from the. standpoint of fundamental fairness and helps to college for essay encourage voluntary compliance with our tax laws by both practitioners and their clients. Treasury previously has indicated that “willful” (as well as reckless and grossly incompetent) violations are inconsistent with reasonable cause and good faith. 7 See Circular 230 § 10.76(b) (imposing a preponderance of the evidence standard under Circular 230 if the sanction is censure or suspension of less than six months and a clear and convincing standard if the sanction is thesis a monetary penalty, suspension of six months or more, or disbarment). Circular 230 should contain a clear definition of “willful.” Due to the quasi-penal, complex, and vague nature of Circular 230, it is important that practitioners know the standard for discipline. Changes to the standard should be done through notice and comment process, instead of judicial determinations. A “willful” violation should be defined as a voluntary, intentional violation of a known legal duty. In addition, Circular 230 should specify that the objective reasonableness of any assertions by the practitioner and the nature and extent of the practitioner’s familiarity with federal tax matters can be considered in assessing the practitioner’s knowledge with respect to the legal duty. ISSUE FIVE: PRECEDENTIAL GUIDANCE REGARDING ETHICAL ISSUES.
Tax professionals practicing before the IRS are governed by Treasury Department Circular 230 and are subject to discipline by prompt, the Office of Professional Responsibility (OPR). The application of thesis tax laws, rules and regulations to everyday practice is challenging and practitioners are often met with ethical and procedural situations for which there is little guidance or precedent. As the IRS has increased its attention to compliance, tax practitioners are in need of additional resources for dr jekyll hyde duality essay timely advice and information on which they can rely upon to a certain degree. Webquest Thesis! To this end, OPR is interested in investigating the feasibility of creating a structure to essay on doretha dix provide information and guidance to practitioners seeking to be compliant with the webquest, applicable rules and regulations of Circular 230. The Subgroup discussed and brainstormed this issue and offers the following suggestions: One avenue for consideration is the creation of a formal body within OPR, which could generate authoritative responses upon which the inquiring practitioner could rely. The IRS does generate private letter rulings for taxpayers who are seeking an official ruling on complicated tax positions for development essay pretending which there is no clear precedential guidance. Such rulings are authoritative and the taxpayer may rely upon webquest thesis them. Hyde Essay! However, the generation of the private letter ruling is a lengthy and costly process. Furthermore, the IRS is not obligated to produce such rulings and only produces private letter rulings in instances in which it deems appropriate. It has been observed that often the reason for webquest a practitioner to seek external guidance relates to an issue encountered in of the twain essay the process of filing a tax return.
That being said, the timeliness of resolving the issue is frequently critical. While the webquest thesis, ability of OPR to respond authoritatively to inquiries would be ideal, the budgetary requirements for the ability to respond both authoritatively and timely make this solution impractical. An alternative would be the creation of an “Information Network” staffed by expert volunteers from the of the twain, many professional organizations to whom many tax practitioners belong. Webquest Thesis! The entire process would have OPR oversight. Essay Pretending! Expert volunteers from the various professional organizations would be grouped into issue-centric specialty centers. These specialty centers would potentially consist of members of the ABA, AICPA, EA and appraiser communities. This Information Network would work through one of the social networks and perhaps utilize a listserv type of webquest posting system. On Doretha! Questions would be submitted electronically via a special web address and form created by OPR. The identities of the requesters would remain anonymous to the viewers of the thesis, website, although OPR might need to require some form of authenticating identification in proquest google books order to submit a question.
At this point, it is webquest thought that the primary viewers of the website will be tax practitioners so a possible requirement for access to essay my school the website would be that users must have a valid PTIN. The current thinking is that an employee of OPR would serve as the coordinator and referee of the process. Questions would be forwarded first to the appropriate expert group. The group, when ready to respond, would post the question and the response to the appropriate web site. OPR would have the ability to review the response in case they chose to weigh in on the matter. Additionally, OPR could, for a desired issue, provide formal guidance by issuing a formal advisory opinion.
These formal advisory opinions could be posted on the OPR page of the IRS website so they are accessible by all practitioners. Many state bar disciplinary authorities use some type of webquest thesis advisory opinion system. Part of the process would include an “Open Forum”, allowing registered users of the college prompt, website to thesis post comments. This would create an open discussion of various issues among the community as website users would be able to post comments regarding the issues being discussed. All communications would be time stamped, saved and searchable.
With the convergence twain, implementation of the thesis, new regulations surrounding the registration of all tax return preparers there may be the temptation to focus the oversight of the college prompt for essay, new class of registered tax return preparers exclusively under Title 26 (generally, the webquest, Internal Revenue Code) as opposed to under Title 31 (which contains the Circular 230 regulations). While this may appear to be more effective and efficient, it is the opinion of the IRSAC that the oversight over convergence twain the ethical behavior of registered tax return preparers remain separate from the oversight of registered tax return preparers pursuant to §6694 of the Internal Revenue Code. The Office of Professional Responsibility was created many years ago to administer the laws and webquest regulations governing the my school, practice of attorneys, certified public accounts, enrolled agents, enrolled actuaries and appraisers who represent taxpayers before the Department of Treasury and thesis the Internal Revenue Service (31 U.S.C. 330; 31 C.F.R., Part 10). Its mission is to foster excellence in tax professionals by setting, communicating, and on doretha enforcing standards of competence, integrity and conduct. These standards are embodied in the Treasury Department’s Circular 230. Under current proposed revisions to Circular 230, the definition of practice before the IRS has been expanded to include the preparation of income tax returns and other documents for submission to the IRS and the new registered tax return preparers were. added to webquest the list of who may practice before the IRS. The administration of the development essay short, new PTIN rules falls under Title 26 under §6109 of the Internal Revenue Code. Although there is webquest currently no indication that IRS or Congress intends to merge all of the oversight of registered tax return preparers under one Title, there has been a tendency in the past to want to consolidate. Oversight of the ethical behavior of the new registered tax return preparers should be administered by hyde duality essay, the Office of Professional Responsibility under Title 31 and the enforcement of the new PTIN rules and how registered tax return preparers apply the tax law when preparing tax returns should be administered under Title 26.
(OPR Requirements for Continuing Education Program Approval) REQUIRED MATERIAL FOR CONTINUING EDUCATION. The scope and purpose of the program(s); Name of program(s); A general outline of the program(s); The level, content, and learning objectives of the program(s); When/where the program(s) will be held; Frequency of program(s); Resume of the instructor, discussion leader, or speaker; Resume of the program writer; The number of continuing education credits that will be given for the program(s); How the program(s) will be administered (e.g. web cast, conference, meeting); Targeted audience (enrolled agent or enrolled retirement plan agent); A copy of the certificate of completion; Method(s) used to webquest thesis evaluate the program’s technical content and presentation; Method(s) used to maintain records verifying participants who attended and dissertations google books completed the program; How the sponsor organization is organized; and Certification of status as professional, fraternal or trade organization. Since the above is not comprehensive, additional information may be requested.
Buy Essay Online -
Effects of Applying Webquest Learning Activities to Disaster
5 Things You Should Never Put in Your Cover Letter. A cover letter can demonstrate to webquest a hiring manager why you are the best fit for a position, so it#39;s worth your time and effort to get it just right. Of The Essay. However, it can be challenging to craft an effective cover letter that showcases your skills without making you seem self-important or succumbing to webquest thesis cliches. To help you stay clear of the most treacherous cover letter pitfalls, Business News Daily asked hiring managers and business owners for the absolute worst thing a candidate can include in his or her cover letter. From small details like typos to huge red flags like bad-mouthing your old boss, here are the five most damaging cover letter mistakes.
1. Highlighting any lack of for essay, skills. Webquest. It#39;s easy to feel vulnerable when applying for a job, especially if you know that you have limited experience with some of the essay short, skills the position requires. However, starting off a cover letter by underselling yourself or drawing attention to the skills or knowledge you are lacking is never the way to go. I have seen one too many cover letters with the following phrase: #39;Although I do not yet have. #39; If you do not have something, why are you emphasizing it? said Lavie Margolin, author, consultant and career coach. Instead, Margolin advised job seekers to focus on writing about existing skills, experiences and thesis talents that will be of benefit child development short, interest to the potential employer. If you are looking for a job, then you are in webquest, the sales business. What you write in your cover letter should most effectively sell the skills, experience and abilities that you do have, as opposed to emphasizing those things that are lacking. Emphasizing a weakness on your cover letter may be costing you the job, explained Margolin. Sometimes job seekers get so caught up with trying to find the best way to express their big ideas that they forget to pay close attention to the fine details.
Typos are one of the top mistakes job seekers make when it comes to cover letters, said Joe Weinlick, senior vice president of marketing with Beyond. Rigorously proofreading your cover letter will give your great content an benefit child pretending opportunity to shine. Spell-check is your friend. Use it, but don#39;t rely on it, said Weinlick. Thesis. Print out your cover letter, read it from start to finish and make sure there aren#39;t any typos before sending it out. Your cover letter is the first impression you make on a hiring manager make sure it#39;s a good one. You can reuse parts of essay on doretha, your cover letter when applying for similar positions with different companies. However, failing to update the company information for each letter is an webquest unforgivable offense. Nothing will get your cover letter thrown in the recycling bin faster than giving the essay my school bag, wrong company name, said Chaz Pitts-Kyser, founder and author of webquest, Careeranista. According to twain essay Pitts-Kyser, checking for accuracy includes making sure you have the webquest, correct company name and address, specifying the position for which you are applying, and and mr hyde duality including the name of the hiring manager, if available.
While you are proofreading, you may also want to webquest delete all those cliches that sound nice, but say very little. Instead of dr jekyll hyde essay, using vague words to thesis describe your work ethic or experience, provide specific examples that demonstrate the twain essay, qualities that you#39;d like to highlight. Don#39;t use buzzwords, said Bob Kovalsky, vice president of North Highland. Including descriptors such as #39;detail-oriented,#39; #39;hardworking,#39; #39;team player#39; and #39;proactive#39; doesn#39;t tell HR managers anything about your experience. Maybe you were let go from your last job or maybe you are just looking for webquest thesis new opportunities. But regardless of the reason for your job search, don#39;t spend the limited space available of your cover letter focusing on your past. The worst thing a potential employee can do is to explain why they left their current or former position, said Kim Kaupe, co-founder of my school, ZinePak. It#39;s like starting out a first date by talking about your ex!
I don#39;t want to hear about your past; I want to webquest thesis hear about your now and future, and how you are going to become an asset to my company. Steering clear of the past is especially important if you had a contentious relationship with an college prompt for essay employer. Webquest Thesis. Saying that you#39;re looking for a new opportunity because your previous employer was unfair or you had an incompetent boss will only college for essay make you look bad, said Tracey Russell, talent acquisition professional for 5-Star Staffing Solutions. Oftentimes, if this type of negative information is in webquest thesis, the cover letter, recruiters won#39;t even look at pretending the resume, explained Russell. There is webquest, a time and place to discuss salary during the hiring process, but your cover letter isn#39;t it. Lisa Benson, president and CEO of Mary Kraft Staffing HR Solutions, recommends that job seekers not provide any unsolicited salary information in convergence essay, their cover letter, unless they are specifically asked to do so, particularly if there is webquest, a disparity between what is bag, advertised or indicated in the ad they are responding to. No prospective employer wants to webquest thesis hire someone who is only about the money, Benson added. Pretending. Another common mistake that applicants make is using their cover letter to boast about their talents without acknowledging how they will use these skills to benefit a perspective employer. The worst thing a candidate can do in their cover letter is webquest thesis, make it all about themselves and what they#39;re looking for, said Ian Yates, co-founder and managing director of Fitzii. The best thing to do is focus on essay on doretha dix, why they#39;ll be a great fit, how they#39;ll make a contribution and what they#39;ve done, or will do, to support [the organization]. It is a fine line between confident and arrogant, added Sue Hardek, managing partner and talent acquisition consultant at Sue Hardek Associates.
She noted that any candidate should avoid overselling him or herself, or being boastful about accomplishments and strengths. Applicants should also stay clear of oversharing personal history, exaggerating or providing false information. Ultimately, the job seekers who do their homework researching the thesis, company, learning about industry trends, and proquest dissertations identifying specific ways they can address challenges faced by the business have a much better shot at setting the right tone with their cover letters. Additional reporting by Brittney Morgan. Some source interviews were conducted for a previous version of this article. Paula is a New Jersey-based writer with a Bachelor#39;s degree in English and a Master#39;s degree in Education.
She spent nearly a decade working in webquest thesis, education, primarily as the director of a college#39;s service-learning and twain essay community outreach center. Her prior experience includes stints in corporate communications, publishing, and public relations for non-profits. Reach her by webquest thesis email.
Write My Paper -
WebQuest: Main Idea and Thesis Statement - Zunal Com
Eu Law Free Movement Of Goods Essays and thesis Research Papers. ------------------------------------------------- FREE MOVEMENT OF GOODS AND SERVICES IN THE EUROPEAN UNION . INTRODUCTION The European Union came into bag existence on March 25, 1957 at the conclusion of the Treaty of Rome. The main objective of this Treaty was to promote an harmonious development of economic activities, an accelerated raising of standard of living and closer relations between the webquest, states belonging to it. The principal mean to concrete these objectives was to establish a Common Market by allowing goods and services. European Coal and Steel Community , European Commission , European Economic Area 730 Words | 3 Pages.
?Student Exam Number 164971 Free Movement of Goods The European Union works around the rationale of an essay internal . market or the thesis, free movement of goods , capital, services, and people following Article 26 of the Treaty of the twain essay, Functioning of the European Union (TFEU)1. This is so the thesis, European market resembles that of benefit essay, a national state. This essay will focus on the free movement of goods , ‘ goods ’ defined in the case Commission v Italy2 as ‘products which can be valued in money and which are capable, as. Court of Justice of the European Union , Customs , European Court of Justice 1695 Words | 7 Pages. Free Movement of webquest, Goods 1. In order to fight the growing problem of obesity among young people, . Swedish law sets a limit on the amount of fat permitted in essay my school bag, snack bars intended primarily for the youth market. It also requires that the webquest thesis, packaging of all snack-bars should be in hyde duality essay, subdued colours so as not to be overly enticing or attractive to small children. Gunther, a snack-bar manufacturer based in Germany, has for many years sold his ‘Snick-Snack’ bars to the Swedish market but. Creme de cassis , Law , Requirement 1278 Words | 4 Pages. Free Movement Of Goods Research Title: The ECJ has been a key institution in the community in integrating the webquest thesis, . laws of the MS. Nowhere is this more obvious in relation to national laws on free movement of goods . With reference to the EC law on free movement of goods , cortically discuss whether the decision of the ECJ in dr jekyll hyde duality essay, this area either confirm or disprove this statement. Introduction As the raison d'etre of the webquest, common market, the free movement of goods may be regarded as a fundamental freedom.
Court of Justice of the European Union , European Coal and Steel Community , European Court of Justice 2567 Words | 7 Pages. Eu – Free movement of persons Essay – Ques 1 Question states that the free movement . of persons is just for economic purposes. Argument: not all on child essay short, economic purposes but also help to improve working conditions and opportunities and in conclusion both of these purposes. Thesis? Functional interpretation * The granting of individual rights are incidental and just a way of child essay pretending short, ensuring that the commodity of labour can be imported and exported to suit the demands of European capital and so that it can take. Discrimination , Employment , Individual 593 Words | 3 Pages. is a constitutional relic.
It has been rendered obsolete, in webquest thesis, particular, by the supremacy of EU law and the UK’s statutory . recognition of human rights. We should no longer talk about this irrelevant doctrine.’ In order to make an evaluation of the accuracy of this statement there are several areas to consider. Dix? As an webquest outline, this essay will consider the UK’s sovereignty in the context of European Union law and Human Rights Act 1998. I will discuss these arguments, for and against the irrelevance. Court of Justice of the European Union , European Union , European Union law 1148 Words | 3 Pages. Primacy of European Union Law Introduction: State sovereignty and my school supremacy of European Union law are traditionally seen as . Webquest Thesis? fundamentally opposite in nature. The rights of states to deal with national issues internally, in short, compliance with national law , versus the obligation on states to webquest, subordinate national law to Community law . Where it is contained: Historically the my school, EEC treaty contained no provision dealing with the concept of supremacy of Community law over the national law of member states. In. Charter of Fundamental Rights of the European Union , Court of Justice of the webquest, European Union , European Coal and Steel Community 1919 Words | 5 Pages. first time in 1992 and a number of rights were specified in child development essay short, the treaty which can be enjoyed by the citizens.
Directive 2004/38 strengthened and displaced . most of the legislation that were governing the rights of webquest, different category of people under EU law , including workers, job seekers, self employed, families, students, etc. Moreover, discrimination on the ground of nationality is prohibited on matters such as taxation, social benefits, educational benefits and proquest dissertations dual-nationality situation. For example. Citizenship , Citizenship of the webquest thesis, European Union , European Parliament 3019 Words | 4 Pages. EU citizenship Lecture 1 * Art 26 TFEU contains the free movement of goods , services and . College? persons. Webquest Thesis? * Residence directive moved it away from just an economic union * Used to benefit child development pretending short, just be people who were economically active people but not non-economical active people can reside such as students, retired people and people who can support themselves. Although you could not be a burden on the state. These directives have been repealed but the legacy lives on. Webquest? * Article 20 TFEU, talks about. Citizenship , Citizenship of the European Union , European Court of Justice 1277 Words | 4 Pages.
EU VS NAFTA EU WHAT: A unique economic and political partnership between 27 democratic European countries. The European Union . is a political and economic union of twenty-seven member states, located primarily in Europe. The European economic community was initially established after world war 2 as governments agreed that to speed up the recovery process, cooperation in essay bag, foreign policy and internal affairs were needed. Further integration and reforms among countries in Europe would eventually lead. Council of the European Union , European Commission , European Economic Community 1485 Words | 5 Pages. the EU internal market would never have become a reality”. Discuss this proposition. Thesis? To fully understand and discuss the essay on doretha dix, statement above, . the two key things that need to thesis, be understood are what the Cassis de Dijon is and what the EU internal market is. The EU internal market comprises the territories of all EU Member States. The aim was, and is to create an child development essay pretending short area for thesis the application of the 4 fundamental freedoms; the free movement of goods , persons, services, and capital. The free movement.
Common Foreign and Security Policy , European Economic Area , European Union 1117 Words | 4 Pages. ?There is no such thing as a free gift. Benefit Essay Pretending Short? Evaluate this statement. In western society we are led to believe that gift giving is distinct from thesis, . market exchange. This originates from and mr hyde, western economic theory that is webquest thesis based on the perception that societies evolve from ‘sharing’ archaic societies to market economies, that are based on theories of supply and demand. However, through the history of anthropological thought we can determine that this distinction is a false dichotomy. According to the Oxford. Anthropology , Bronislaw Malinowski , Ethnography 1977 Words | 5 Pages.
Free Movement of Workers in the Eu. Table of Contents 1. Essay My School? Introduction 1 2. Thesis? Free Movement of Workers within the on doretha dix, European Union 1 2.1 Historical and legal . background 1 2.2 What are advantages and disadvantages of restrictions? 2 2.3 Why do people believe that immigrants from other European countries are willing to work for lower wages? 4 2.4 Advantages and disadvantages of immigration in Western EU countries 5 2.4.1 What are the advantages and webquest thesis disadvantages of essay bag, companies? 6 2.4.2 How are domestic workers affected by. Enlargement of the webquest thesis, European Union , European Coal and Steel Community , European Economic Community 2964 Words | 9 Pages. Before 3pm, 30 April 2013 Words Total: The UK and the EU : in or out? Advantages and disadvantages of . EU membership for the UK. How would a UK outside the EU look like?
Introduction Since the first stage of the nation’s participation in the EU , Britain has viewed membership as a means to an end-namely, securing the upside of the welfare-enhancing trade that comes with free access to hundreds of millions of and mr hyde, relatively well-off consumers on the continent. After. Council of the European Union , Enlargement of the European Union , European Economic Area 1806 Words | 5 Pages. ? Law esasay Hard-up Construction wants to know (a) Whether they have any right against university of South Yorkshire (Their employer) for . refusal of payment of additional payment of ?600,000 on top of the webquest thesis, original contract price and (b) Whether they are entitled to dr jekyll hyde duality essay, ?50,000, as promised by Ms Barbara Ella.ln order for them to succeed they will have to thesis, show that South Yorkshire reluctantly agreeing and Ms Barbara Ella promise was contractually binding. Of The? The two issues can be out to be looked at separately. Agreement , Alfred Denning, Baron Denning , Contract 1600 Words | 4 Pages.
HNC BUSINESS INSTITUTIONS OF THE EU Contents . Terms of Reference page 3 Procedure page 4 Findings page 5 Conclusion page 10 Bibliography page 11 . Council of the European Union , European Central Bank , European Commission 1972 Words | 7 Pages. Advantages and Disadvantages of being a EU member. Advantages vs. Disadvantages of Being an EU Member The European Union purpose is to eliminate barriers for the movement of . materials, labor and goods on the continent. This has its advantages and disadvantages for the member state.
Some claim there are more advantages than disadvantages, according to webquest, the Academic Study in the UK EU has created a more peaceful and stable way of market. Proquest Dissertations? The EU was created after the second world war, the plan was to work with economically independent countries. European Economic Area , European Union , Malta 1118 Words | 3 Pages. International Trade and Free Trade Area. AFTA (ASEAN Free Trade Area) ASEAN Free Trade Area (AFTA) is a trade bloc agreement by the Association of Southeast Asian . Nations supporting local manufacturing in all ASEAN countries. The ASEAN Heads of thesis, State and Government decided to establish an ASEAN Free Trade Area or AFTA in 1992. The objective of AFTA is to increase the ASEAN region’s competitive advantage as a production base geared for the world market. A vital step in this direction is the liberalization of essay on doretha, trade through the elimination. ASEAN , European Union , Free trade 1404 Words | 5 Pages. Faculty of Law - University of Zagreb Jean Monnet Seminar 6th Session Re-thinking the European Constitution in an . Enlarged European Union DRAFT The Common Commercial Policy after Lisbon: Establishing parallelism between internal and external economic policy?
Angelos Dimopoulos, LL.M. Webquest? (Cantab), M.L.E. (Hannover) Ph.D. Candidate (European University Institute) Email: firstname.lastname@example.org Disclaimer. European Commission , European Court of Justice , European Parliament 14812 Words | 40 Pages. ?A good citizen is one who knows his rights and duties as a citizen. He asserts his rights and performs his duties with equal zest.
His rights . My School Bag? infect imply his duties. In all democracies an individual enjoys political as well as civic rights. Political rights consists of webquest thesis, right to vote, right to freedom of expression and faiths right to movement etc, Civic rights are of as vital importance as the political rights. This enables an individual to live in a civilized manner. A good citizen defends his. Citizenship , Civil and political rights , Individual rights 1868 Words | 5 Pages. Eu Economic Law, Freedom of Establishment. Art 49 is the base. In the handout. It talks about nationals of a MS, if you are a national of a non MS, you can’t rely on this provision. This applies to essay my school bag, . Webquest Thesis? nationals of a MS or companies that are established in MS.
We can’t deal with freedom of movement of companies, as that’s a highly complicated area and beyond our scope. There are a couple of logical steps in order to deduce whether there is essay bag a breach by a member state in your particular case. 1. Is the situation really one where establishment. Bar association , Citizenship of the thesis, European Union , Discrimination 2454 Words | 7 Pages. Supremacy of EU law The legal doctrine of supremacy of EU law means that EU labour . law takes precedence over domestic labour law . The creation of a new legal order of for essay, EU law and its supremacy means that EU institutions may create rules affecting employment and thesis industrial relations, even where some Member States oppose such rules and vote against them in those EU institutions, provided that a voting procedure based on essay my school bag, a majority rule applies to that specific field.
Where adopted, these rules must. European Commission , European Economic Community , European Union 6312 Words | 17 Pages. Eu Law - Rights of Entry and Residence of Eu Nationals and Implementation of Directives by Member States. In order to webquest thesis, determine whether the benefit child development essay pretending short, German authorities can, under the provisions of EU law , refuse Nic and Igor entry into Germany, . this essay will first look at the right of Nic to enter and reside in Germany and then finally whether under EU provisions he has the right to bring with him his son Igor. Thesis? Article 45 of the Treaty on the Functioning of the European Union (TFEU) makes provisions for the freedom of movement of “workers of the convergence of the, Member States.” The Treaty does not itself give a definition. Citizenship of the European Union , Court of Justice of the webquest, European Union , Directive 2062 Words | 7 Pages.
of the states involved, which is proquest dissertations books not applicable with the development of the EU . Representatives of the neo-liberal institutionalism see the . EU , therefore, as a strong indication that intergovernmental institutions can not only serve for webquest thesis security concerns of individual countries to maximize their relative profit. Essay Bag? They can also develop a power structure independent of their members. A possible accession of Turkey to the EU was always matter in Europe since the establishment of the EEC in thesis, the year. Accession of Turkey to the European Union , Council of Europe , Enlargement of the European Union 2081 Words | 6 Pages. British Empire , England , Europe 2174 Words | 10 Pages. To answer this question I will firstly explain how EU law became incorporated within the convergence of the essay, member states I will then explain the . various types of EU legislation's in circulation. This is important to thesis, define as the various types of methods will involve different enforcement procedures. Finally I will explain how EU law is enforced and the ways EU law will effect the member state and individual businesses.
I will summarise my findings at the end of the essay, this will give details of all the key. Court of prompt for essay, Justice of the European Union , Direct effect , Directive 1791 Words | 6 Pages. Union and the NAFTA, NAFTA’s functional structure. A brief introduction if NAFTA and webquest thesis EU confront one another. Executive Summary Some would . doubt that the formation of NAFTA was the American response to the European Single Act that formed the EU , which is dr jekyll hyde duality essay made up of thesis, 27 countries. There is nothing to gain for both the blocs. However in college for essay, some areas, “peaceful co-existence” and some form of webquest, “stricter ties” between the EU and NAFTA would prove to be beneficial for essay bag both. Introduction The NAFTA and the.
Economic and monetary union , Economic integration , Euro 1743 Words | 6 Pages. economically tight European Union, the EU did not consider Turkey’s application until 1993. They were not a candidate country until 1999. The . EU had outlined 35 chapters for the country to comply with before their admittance is decided on a vote. Though Turkey still has room to thesis, improve on several mandates as given by the EU , Turkish economic potential cannot be ignored. Europe and proquest google books Turkey extensively trade between each other. Webquest? Turkey and the EU already have free trade between each other. Turkey’s exports. Cyprus , Europe , European Coal and Steel Community 2185 Words | 6 Pages.
Should the UK leave the EU ? The European Union made up of my school bag, united countries whose governments work together. Each country has to pay money to . Thesis? be a member, and proquest google books mostly do this by taxes to ensure they receive certain benefits. The money contributed by webquest thesis each country is used to change the way in which people live and do business in Europe. The intention of the EU is to unify people in Europe, however it is often debated whether or not being a member of the EU is beneficial for the UK. College For Essay? Many people believe. Customs union , European Economic Area , European Union 1544 Words | 4 Pages. LAW TUTORIAL QUESTIONS Tutorial 1 1. Explain: (a) international law (b) legal rights (c) legal duty (d) public . international law (e) private international law 2. Explain the differences between civil law system and webquest thesis common law system 3. Explain: (a) Convention (exam) (b) Treaties (exam) (c) International Organization (d) State (e) Non-Governmental Organization (NGO) (f) MNE amp; TNC (g)International Person 4.What governs the relationship in International Trade? Tutorial.
Civil law , Common law , Contract 501 Words | 3 Pages. Eu as an Effective Mechanism for dr jekyll and mr hyde duality essay Market Creation and Regulation. “The EU remains an effective model of market creation and regulation for Europe.” How valid is this claim? Introduction 60 years of . European Union has changed the economic landscape of Europe and the way European countries and businesses interact with each other. EU has laid ground to a remarkable progress in free trade of goods , services, mobility of people and flow of capital in this part of the world. 20 years from the creation of single market in 1992 marks an important milestone.
Common Foreign and Security Policy , Council of the European Union , Euro 2046 Words | 6 Pages. Environmental or Ecological 1.2 Law Law – the total of rules at a certain point in time within a territory and webquest thesis or . market, which companies and essay pretending stakeholders must or can implement and which are created and enforced by thesis bodies with the authority thereof Positive law – the google, sum of all legal rules in effect Jurisdiction – the geographical area over which an administration exercises legal authority Mandatory legal rules – the law does not allow any deviations (must) Supplementary law – applies only when parties do not arrange otherwise (can) . Administrative law , Civil law , Common law 7827 Words | 5 Pages. EUROPEAN LAW REVISION NOTES BACKGROUND INFORMATION The UK joined the webquest thesis, EU in 1973. Originally sent up following World War 2, . the EU was an attempt by many western European countries to rebuild their economies by convergence of the essay working closely together. The idea was that they would be more prosperous when working together. The countries then decided that they would share a common framework of laws in the areas of employment and the trading of goods and services between the countries. Now EU Laws cover other. Direct effect , Directive , European Court of Justice 4169 Words | 17 Pages. ?The Sources of English Law compared with their French counter parts Introduction The Sources of English Law are many and . Webquest? varied, however there are four main types, which have different roles and importance in the British Legal system. Benefit Child Essay Pretending? According to The Chartered Institute of webquest thesis, Legal Executives (2013) ‘The four principal sources of UK law are legislation, common law , European Union law and the European Convention on essay dix, Human Rights.” French Law also includes two of these four sources, as the France.
Civil law , Common law , England 2207 Words | 7 Pages. ?EU expansion and its effect on webquest thesis, the Russian Federation. ? EU expansion and its effect on dix, the Russian Federation. Webquest Thesis? Issue: Currently there is an Eastern expansion of the essay, two most powerful unions: . the European Union and NATO. NATO expansion causes an thesis open resentment from the Russian side, while the expansion of the proquest google, EU is perceived calmly and with understanding. This paper will discuss the webquest, consequences of EU expansion and how they affected internal and college for essay foreign affairs of the Russian Federation. Thesis? Arguments: On the one hand, there are some advantages for. Council of the European Union , Enlargement of the European Union , Estonia 1866 Words | 6 Pages. ?Article Summary: Smoke- Free Laws Are Saving Lives: By: The D Article Source: Time Magazine Due: 10-30-13 Author of Article: . My School Bag? Laura Blue This article is about how laws that ban indoor smoking or smoking in public places are decreasing cases of second hand smoking and possibly saving lives. Webquest Thesis? It explains how putting these laws in place can decrease the risk of heart disease in some people. Benefit Child? It states that now every work place even bars ban smoking.
It shows in thesis, a study where they banned smoking. Lung cancer , Passive smoking , Public health 1189 Words | 4 Pages. Free Movement of essay dix, Persons – Analysis of Free Movement in the Field of Professional Sport. Free movement of persons – Analysis of free movement in the field of thesis, professional sport by . Malgorzata Pryc (International Marketing MA Programme) 1. INTRODUCTION Free movement of persons: workers and establishment – brief history of the Article 45 TFEU. Freedom of movement and the right of residence in all Member States is one of the fundamental rights of European citizenship. Prompt For Essay? It was established as the one of the “four rights” envisaged in 1957 on the base of thesis, Treaty of Rome, known. European Coal and Steel Community , European Commission , European Court of Justice 3478 Words | 10 Pages. European Custom Law . The Customs Union is one the bases of the European Union and an essential element in the functioning of the . unified market.
The unified market can only function when there is a common application of common rules at essay dix, its external borders. This implies that the 27 Customs administrations of the EU must act, as they were one. These common rules go beyond the Customs Union as such, and extend to all aspects of trade policy, such as preferential trade, health, environmental. Customs , European Economic Community , European Parliament 2073 Words | 6 Pages. the UK population showed that around half of the UK’s citizens would vote to pull out of the webquest thesis, EU if it went to dr jekyll duality, referendum. Thesis? However, after all of essay, . the economic, political, and social advantages of being a member of the thesis, EU are considered, it remains clear that leaving the EU is not in the UK’s best interest. Economically, it does not make sense for the UK to leave the world’s largest trade block considering the EU buys fifty percent of the UK’s exports, at a time when the UK’s current account deficit is. Europe , European Economic Area , European Economic Community 1719 Words | 5 Pages.
far have EU membership and devolution affected UK parliamentary sovereignty? Yes, big impact on PS Devolution EU Membership . Scotland:? Scottish Parliament granted powers to make primary legislation in selected areas, i.e. general laws , and able to on doretha, grant powers to other localised bodies Scottish executive have ability to: -formulate policy+legislation -negociate for thesis funds with Westminster -liaise w/British govt when there are overlapping functions -negociate with institutions of the EU -oversee. Devolution , England , London 336 Words | 2 Pages. ? EU Politics and benefit development essay pretending Governance The success of the European Union stems from delivering its initial objectives which were a lasting . Webquest Thesis? peace, prosperity and security. Having done so has created a body of laws and norms known as acquis communautaire in the Community's parlance. However, when analysing closely, one finds that the EU exports its norms and college prompt for essay regulatory policies to thesis, its allies and countries and regions throughout the world. Having studied many of the EU policies that are either intergovernmental. Enlargement of the dr jekyll, European Union , European Council , European Economic Area 2216 Words | 7 Pages. EU Internal Market-quantitative restriction.
Continental Market Dear those concerned at Fataway Ltd, It has been brought to my attention that you have identified potential complications for the . export of your product in both Italy and thesis Denmark. I will guide you through your legal rights under EU law in order to eliminate these complications, or to at least comprehend them. Italy Facts of the case As the product contains fat busting molecules it must be sold only through registered dietary clinics. This rule was made by proquest dissertations google books the Italian government. Common law , Creme de cassis , Denmark 1010 Words | 4 Pages.
Introduction Since the early 1990s, Australian judicial system has experienced a great flux revolving around the notion of good faith in webquest thesis, the . performance the enforcement of contracts. The leading case Renard Construction (ME) Pty Ltd v Minister for Public Works (Renard) along with Preistly JA’s judgment commenced the controversial introduction of universal obligation of dr jekyll and mr duality essay, good faith in all contracts. Such introduction was also confronted by webquest the opposing force of the more conservative judgments, such. Common law , Consumer Protection , Contract 1877 Words | 6 Pages. Impact of Eu Law on dr jekyll and mr, English Legal System. THE IMPACT OF THE EU ON THE ENGLISH LEGAL SYSTEM THE ADVANTAGES AND DISADVANTAGES OF THE DOCTRINE OF JUDICIAL PRECEDENT Module: . Business Law Module tutor: G Arruda Group presentation: Annette Warner, Kelley-Ann Lamey, Kevin Gyamera 12th November 2012 CONTENTS PAGE • Introduction 3 • What is the EU ? 4 • Types of EU legislation 5 • Legislation of the European Union 6-7 • The Supremacy of EU Law 8 • Treaty of Rome – direct effect Case example 9 . Common law , European Court of Justice , European Economic Community 800 Words | 5 Pages. four main sources of law in England, legislation or Statute Law , common law , European Union law and . the thesis, European Convention on convergence twain, Human Rights the United Kingdom of thesis, Great Britain and Northern Ireland (UK) consists of four countries: England, Wales, Scotland and Northern Ireland.
Some law applies throughout the whole of the UK this essay will discuss the operation of Precedent, the role played by dr jekyll and mr duality the Court hierarchical and law reporting Question 1 the thesis, different sources of law in England There. Common law , Council of convergence of the twain essay, Europe , European Convention on Human Rights 1439 Words | 5 Pages. Advantages and Disadvantages of Eu Membership. individuals were the thesis, main objectives of the EU creation (BBC, 2002; Europa, n.d a). Child Development Pretending Short? After twenty years of cooperation different disputes about . the thesis, benefits and disadvantages of the EU membership for a nation came up. Based on history, values and aims of the union this essay will examine both points of view and will try to dr jekyll and mr essay, make an overall conclusion. MAIN BODY History, objectives and thesis aims of the European Union First of all, the proquest google, goals and webquest thesis history of EU creation are tight connected. On Doretha Dix? In other words. Belgium , Council of Europe , Europe 1329 Words | 4 Pages. Reform Movements During the 19th Century there were many reform movements that took place. Reform movements were . Thesis? movements that were organized to essay, reform or change the thesis, certain way of things.
Reform movements did not always work but the dissertations google, ones that did greatly changed the way our nation operates today. There were three major reform movements that have altered the nation; the abolitionist movement , the temperance movement and the women's suffrage movement . Thesis? Without these movements , and benefit development essay pretending short the great leaders. Elizabeth Cady Stanton , Frederick Douglass , Reform movement 843 Words | 3 Pages. ? GOOD FAITH IN INSURANCE LAW Good Faith: A study Good faith is required in a wide range of . situations, including contracts and business dealings, as well as during mediation, arbitration orsettlement negotiations in a personal injury or similar tort case. The good faith requirement also appears in business law . Webquest Thesis? The officers and directors of a corporation are obligated by their fiduciary duties to act in good faith when dealing on behalf of the corporation. Although the essay, phrase “ good faith” may mean.
Insurance , Insurance bad faith , Insurance law 2177 Words | 10 Pages. is Free Will? Denise Dale What is Free Will? Free will is the driving force of webquest thesis, human existence and . individuality. It directs human actions, thoughts and desires.
Free will is what distinguishes humankind from all other creations of of the twain, existence. Animals do not have free will. Plants and flowers do not have free will. Humans live their lives. Out of all that there is of existence that depends on air for webquest thesis life, only humans truly have free will. As per the Merriam-Webster dictionary Free is. Choice , Free will , Human 2079 Words | 6 Pages. single European act became law among member states of EU Goal: To remove barriers to cross border trade investment within . confines of essay dix, EU Benefits: Increased competition corresponding reduction in prices Jan1, 1999: EU’s member states adopted Euro as common currency Benefits: Would make it easy for the European consumers to compare prices across nations leading to harmonization of prices within Euro Zone Reason for thesis Persistence of price differentials within EU Since 1985: Block Exemption. Denmark , Europe , European Economic Area 604 Words | 3 Pages. crime free children of today crime free. ?Crime free children of today ,crime free India of of the twain essay, tomorrow India is a democratic country ,we people . of India have freedom and the basic rights and duties to follow.
Freedom in India has been both a boon and a curse , a boon by making us free from the webquest, greedy British, a curse in dr jekyll essay, the sense by webquest thesis giving the 21st century generation a lot of liberty. So much liberty that is been taken for granted and people misuse them. Crime , Criminal justice , Criminology 1518 Words | 4 Pages. SALE OF GOODS Ref: Sale of Goods Act, 1930. SALE A contract to transfer the proquest, ownership (title) of the . Webquest Thesis? goods from dr jekyll hyde essay, one person (seller) to thesis, another (buyer) for essay bag a price as consideration is called Sale. ESSENTIALS OF A SALE 1. Two Parties 2. Thesis? Transfer of title. 3. Prompt For Essay? Goods . 4. Price. AGREEMENT TO SELL Where under a contract of sale the transfer of ownership in the goods is to take place at some future time subject to webquest, some condition thereafter to be fulfilled the. Anticipatory repudiation , Breach of contract , Contract 1621 Words | 7 Pages. did not want any amendment to be made to the Constitution which would authorize or give to Congress the convergence, power to abolish or interfere, within any state, with . the domestic institutions thereof, including that of webquest, persons held to labor or service by the laws of said State.
People did not want this amendment to be added because many people were for slavery. Thomas Jefferson, having owned slaves himself, wrote, There must doubtless be an unhappy influence on the manners of our people produced by the existence. 1791 in American politics , 1791 in law , Amendments to the United States Constitution 1818 Words | 5 Pages. Should Turkey Become the Eu Member. Should Turkey become the essay my school, EU member? Modern Turkey is located in the territory of central part of former East-Roman empire which sufficiently . Webquest? influenced on formation of European civilization.
Nowadays, there are many historical monuments reminding about Greek-Roman colonies and Christian traditions in Turkey. Since the essay bag, beginning of XX century, Turkey was striving for adoption of the European model of webquest, development in all spheres of essay on doretha, social life. All of this could be considered as essential criteria. Europe , European Union , Kosovo 805 Words | 3 Pages. Contract Law Free on Board Fob Cif. study, Patina is the seller and Luca is the buyer under an FOB ( Free on Board) agreement. General picture of webquest, a FOB contract can be congregated . from the case of essay, Wimble Sons v Rosenberg Sons which describes it as a contract for thesis the sale of goods where the seller which in child development short, this case is Patina who agrees to deliver the webquest thesis, goods over the ship’s rail and the buyer or Luca in this stance agrees to convey it overseas. According to English law , the case of Pyrene v Scindia defines a classic FOB contract which.
Breach of contract , Common law , Contract 1547 Words | 4 Pages. Describe How Law Is Made and Examine the Purpose Behind Criminal Law and Civil Law. how law is made and examine the purpose behind criminal law and on doretha civil law . Thesis? Goodey and Silver (2012) define . law as a set of rules created by the state which forms a framework to hyde duality, ensure a peaceful society. This essay will aim to thesis, describe how laws are made using parliament, common law and European law . It will also examine the purpose behind criminal law , laws created to protect society and to enforce punishment to those that don’t follow them. Dr Jekyll And Mr Hyde Duality? It will also examine the webquest thesis, purpose behind Civil law , law. Common law , Council of Europe , European Convention on Human Rights 994 Words | 3 Pages.
EU CITIZENSHIP 1. THE SCOPE OF THE RIGHTS TO FREE MOVEMENT (a) EU CITIZENSHIP: . “ EU Citizenship rights once given, cannot be denied or claimed to be abused” The free movement of persons is said to be one of the four fundamental freedoms of European Union law , along with the of the, free movement of goods , services, and capital, and one of the essential components of the internal market. i) The primary legislation: Treaty on European Union (Lisbon consolidated): Art 3 (2): “The Union. Citizenship , Citizenship of the European Union , European Parliament 2536 Words | 9 Pages. economic, and social order. The Progressive movement , 1901 to 1917, was ultimately the triumph of conservatism rather than a victory for . liberalism. In a general sense, the conservative goals of this period justified the Liberal reforms enacted by Progressive leaders. Deviating from the traditional definition of thesis, conservatism (a resistance to dix, change and a disposition of hostility to innovations in the political, social, and thesis economic order), the Progressivism Movement Progressivism implies a philosophy which. Liberalism , President of the United States , Progressive education 1322 Words | 4 Pages. ?The LGBT Movement America has always been known as the “Land of the google, Free and Home of the Brave”. Unfortunately, our country . Webquest Thesis? has not let everyone be the “ free ”, authentic self that they deserve to be.
Unlike race, religion, gender and age, sexual orientation is not a characteristic under civil rights laws . Homosexuals have faced relentless hostility and college discrimination for webquest centuries and have been on an uphill battle for equality. It wasn’t until the Stonewall Inn Riots in 1969 that a political. Bisexuality , Gay , Gay Liberation 1733 Words | 7 Pages. North American Free Trade Agreement (NAFTA) The North American Free Trade Agreement was formed on January 1, 1994 with the . final provisions being fully implemented as of proquest dissertations books, January 1, 2008. The agreement is meant to thesis, eliminate a majority of the trade barriers, as well as invest in the three member nations: Canada, Mexico, and the United States. NAFTA is essay viewed as one of the thesis, most successful trade agreements in history and has helped provide increases in my school bag, agricultural trade, as well as investments.
Doha Development Round , European Union , Free trade 1098 Words | 4 Pages.