Wednesday, December 25, 2019

Toefl Essay Samples Free: No Longer a Mystery

Toefl Essay Samples Free: No Longer a Mystery Accuracy vs Length It's always best to write more effectively than to write something which may have no result. According to the marking scheme, every suitable answer carries 4 mark each and there's a negative marking of 1 marks for each incorrect answer. To explain how to compose an essay outline, here is a good example of the format. Writing about a different topic is a simple means to receive a very low score. An excellent prep book can be absolutely the most important study tool you use, and we've got information on all the very best TOEFL prep books you should think about. The very first thing you ought to learn are the various forms of TOEFL reading question types. If you're not sure when you'll be applying and just wish to study and find the TOEFL from the way first, then the lifetime program might be the proper option because you are going to have unlimited access to it. Learn all the advice you need to understand as a way to ace TOEFL Writing! TOEFL raters study your capacity to create unique kinds of sentences. With PrepScholar, you are going to master the TOEFL on your very first try. Accordingly, together with familiarizing yourself with TOEFL, taking timed, full-length TOEFL practice tests can help you prepare your entire body and mind to take a seat through the total TOEFL exam. Every one of the test sections has a time limit, and you need to take advantage of the time you're given. It is designed to measure your ability to learn languages. Your score will be contingent on the grade of your writing in addition to how well you answer the question. With a planned strategy and just just a little effort, you should raise your odds of scoring well and having a larger assortment of language opportunities. Getting involved in a group procedure can be quite rewarding for members of the group. Honest, dedicated practice is considerably more useful and potent. There are a few ways that you can enhance your score by utilizing some basic strategies. Get the Scoop on Toefl Essay Samples Free Before You're Too Late Select your words carefully so that you're answering the precise question that's asked. So long as you follow our advice, you are going to be able to compose an exceptional introduction. Speaking about your opinions will ensure it is a lot easier to write about them. An argumentative essay is among the many academic essay types. Nonetheless, the topics will most likely be very similar overall. You don't have to have much specific knowledge on any topic to be successful. You won't be required to get any former knowled ge on a topic. Other folks prefer to stay in a huge city. Students desire to reap the advantages connected with attending a dependable educational institute. Therefore, many students and employees decide to purchase inexpensive essay rather than writing it themselves. Being in college might be a little struggle for some. Students lead busy lives and frequently forget about an approaching deadline. For example, when parents have their very first baby they are made to give up their freedom as a way to look after the kid. The 30-Second Trick for Toefl Essay Samples Free The lecture follows the identical pattern, with the principal points matching up with the key points in the reading passage. Your response ought to be 150-225 words. It should be around 150-225 words. Usually, an effective response is going to be 150 to 225 words. The passages cover a wide selection of topics such as Even though the studying passages can be challenging to comprehend, you don't necessarily have to understand all of it. After reading the passage, then you will listen to a lecture on the identical topic. The listening section is 80 minutes long and is potentially the most difficult part of the test for a lot of reasons. Normally the reading section of TOEFL would consist of three or four passages and you'd be in a position to devote 20 minutes per passage to finish the whole section. Vital Pieces of Toefl Essay Samples Free Paragraph 4 considers several explanations for why river clean-up plans might not be successful (the plans might be nothing more than campaign promises or funding might not be adequate). To conclude, so should you would like to be satisfied in life you need to make an energy or do things which aren't always the most pleasurable of the choices that are open to you. There's no secret to success. Yes, our absolutely free trial provides you access to our whole course for 5 full days at no price.

Tuesday, December 17, 2019

Personal Statement My Assistant - 1004 Words

In 2000, I was twenty-four years of age. I was working in one of the most-prestigious financial institutions the country. I reported directly to the CFO. I never knew what my official job title was. I was plucked from the trading cage. My boss had four executive male secretaries, who in turn had eight male secretaries. Two each. I knew I wasn t a secretary. I knew I made a lot of money. I hadn t the slightest clue what for. Until recently. During the winter, the 72nd second floor resembled a boat deck in the sky. Surrounded by white mist, white shirts, and stock market screens, the teetering floors in high winds became the highlight of my day. At 600: AM it resembled the starship enterprise or NASA control room. Flickering lights ....†¦show more content†¦The Group of Seven was made up of seven men in white shirts who spoke to no one, except one another, behind glass walls. I rode in an elevator with one of them once. Not a peep. Not even an acknowledgement. I felt as though I should hang my head in shame. Why? I hadn t the slightest idea. Seventy-two floors are a long ride up. As four thirty rolled in, the last male secretary put his coat on and departed for the drifts below. The markets were closing in eight minutes. The Group of Seven glowed in their glass vestibule as their meeting commenced. Their shirts, for once did not match the colour of the sky. Once again the building swayed. The wind was not only felt but heard as it blasted through the forced air systems. Perched in my cage, I noticed a yellow ticket falling in mid air like a feather to the ground. I could not leave my cage. I was to be reprimanded for doing so. FIRED. A yellow ticket signified an order to buy. If ever a yellow ticket was filled in error a procedure existed to void the transaction. The pink slip was not attached therefore it was a live order. Four minutes remained. The Group of Seven seemed as if they were several kilometers away (although they weren t.) They glowed like nuclear power plant. Two minutes. I couldn t page them; I couldn t scream for ticket rescue. I

Monday, December 9, 2019

Chapter 5 Classwork Solutions free essay sample

Otto and Fiona are negotiating the terms of their divorce. Otto has agreed to transfer property to Fiona over the next two years, but he has reserved the right to make cash payments in lieu of property transfers. Will tax considerations play a role in Ottos decision to transfer property or pay cash? How will Ottos choice affect the combined gross income and income taxes paid by Otto and Fiona? Explain. Under the proper conditions (under a written separation agreement or divorce decree that does not designate payments as something other than alimony, the pouses do not live together when the payments are made, and the payments that cease on the recipients death), cash payments are deductible alimony whereas property settlements have no immediate tax implications. Because alimony is included in the gross income of the recipient and is deductible by the person making the payment, the choice to make cash payments will not affect their combined gross income. However, the choice will affect combined taxes paid if Otto and Fiona do not have the same marginal tax rates on the payments. The combined taxes payable will e lower if Otto has a higher rate than Fiona (the alimony deduction reduces taxes at a high rate and the alimony income is taxed at a lower rate) than if Fiona has a higher marginal tax rate than Otto. 30. Rolando purchases a golf cart from his employer, E- Z-Go Golf Carts, for a sizable discount. Explain the rules for determining if Rolandos purchase results in taxable income for him. Although the general rule is that bargain purchases by an employee from an employer creates taxable compensation income to the employee, the tax law does provide a limited exclusion for employee bargain urchases. Specifically, employees may exclude a) a discount on employer-provided goods as long as the discount does not exceed the employers gross profit percentage on all property offered to sale to non-employee customers and (b) up to 20 percent employer-provided discount on services. Discounts in excess of these amounts are taxable as compensation. Thus, if Rolando purchases the golf cart for a price that equals or exceeds his employers cost, the purchase will not result in any taxable income for him. 34. Cassie works in an office and has access to several professional color printers. Her employer allows Cassie and her fellow employees to use the printers to print color postcards for the holidays. This year Cassie printed out two dozen postcards worth almost $76. Must Cassie include this amount in her gross income this year? Explain your answer. No the benefit is considered a nontaxable de minimis fringe benefit because it is small in amount and infrequent. 4. For the following independent cases, determine whether economic income is present and, if so, whether it must be included in gross income (that is, is it realized and recognized for tax purposes? ). a. Asia owns stock that is listed on the New York Exchange, and this year the stock increased in value by $20,000. b. Ben sold stock for $10,000 and paid sales commission of $250. Ben purchased the stock several years ago for $4,000. c. Bessie is a partner in SULU Enterprises LLC. This year U repo e rt d that Bessies snare ot rental income was S 00 and ner snare ot municipal interest was $750. . Economic income of $20,000 is present, but there is no realization for tax purposes. Without realization, there can be no recognition. Hence this will not be included in the gross income. b. Economic income is present and has been realized through the sale. Return of capital limits the addition to gross income to the net gain on the sale, $5,750. The presumption in the law is that realized income is included in gross income. Thus, absent some additional facts which allow the deferral or exclusion of the income, recognition would follow realization, and the income would be taxed. . Bessies share of rental income is included in gross income, and her share of municipal interest is excluded from her gross income. 47. For the following independent cases, determine whether economic income is present and, if so, whether it must be included in gross income. Identify a tax utho rity that supports your analysis. a. Hermione discovered a gold nugget (valued at $10,000) on her land. b. Jay embezzled $20,000 from his employer and has not yet been apprehended. c. Keisha found $1,000 inside an old dresser. She purchased the dresser at a discount furniture store at the end of last year and found the money after the beginning of the new year. No one has claimed the money. a. Hermione must include the value of the nugget in her gross income. The value of the nugget is realized income because gold is marketable in a nugget form and easily valued. The authorities (Reg S 1 . 61-14(a). ; Rev. Rul. 1, 1953-1 C. B. 17) refer to the finder ofa treasure trove and hold that there is gross income (to the extent of the ascertainable value in U. S. currency) in the tax year in which the property is reduced to the taxpayers undisputed possession. . Jay might argue that no economic income is present because there is a liability to return the embezzled funds. The IRS argues that Jay does not intend to return the funds, so no liability exists at the time of the embezzlement, and therefore, income is present in that period. The Supreme Court has held that embezzled money is included in the embezzlers gros s income if he funds are received without restriction on the use of the funds and without a consensual recognition, express or implied, of an obligation to repay the funds (see Eugene James v. U. S. , (1961, S. Ct. ) 366 US 213). So, Jay is unlikely to win this argument. c. The answer to this question depends on state law. If she is not required under state law to search for the owner of money or give the money to authorities, she must recognize gross income on the funds. If she is required under state law to search for the owner or return the funds, she does not recognize the income. If she ignores the law, she must include the amount in gross income because she has taken an undisputed claim on the income. When does she recognize the income? When she bought the dresser (last year) or when she found the money (this year)? In a Sixth Circuit case the taxpayer bought a piano for $15 at an auction and seven years later discovered $4,467 hidden inside. The Court held that the money was reduced to undisputed possession in the year of discovery and not in the year the taxpayer bought the piano at an auction (Ermenegildo Cesarini v. U. S. , (1970, CA6)428 F2d 812). Jim recently Joined the Austin Barter Club, an organization that tacili tates the exchange of services between its members. This year Jim provided lawn-mowing services to other club members. Jim received the following from the barter club. Determine the amount, if any Jim should include in his gross income in each of the following situations: a. Jim received $275 of car repair services from another member of the club. b. Jim received a $150 credit that gave him the option of receiving a season pass at a local ski resort from another member of the club. However, he forgot to request the pass by the end of the ski season and his credit expired. c. Jim received a $450 credit that can only be applied for goods or services from club members next year. . In an exchange of services, income has been received in the amount of the value of services received (gross income includes the receipt of services as well as money and goods). Hence, Jim is taxed on the $275 of car repair services. b. The issue is whether the credit represents a valuable right. Because the right could be redeemed for property worth $150, then under constructive receipt Jim should recognize income of $150. c. If a barter credit can only be redeemed for future services, then the taxpayer could argue that no ealization has yet occurred. But, it would be included in his gross income next year when the credit becomes a valuable right. 53. Clyde is a cash method taxpayer who reports on a calendar-year basis. This year Paylate Corporation has decided to pay Clyde a year-end bonus of $1 ,OOO. Determine the amount Clyde should include in his gross income this year under the following circumstances: a. Paylate Corporation wrote the check and put it in his office mail slot on December 30 of this year, but Clyde did not bother to stop by the office to pick it up until after year-end. b. Paylate Corporation mistakenly wrote the check for $100. Clyde received the remaining $900 after year-end. c. Paylate Corporation mailed the check to Clyde before the end of the year, (and it was delivered before year end). Although Clyde expected the bonus payment, he decided not to collect his mail until after year-end. d. Clyde picked up the check in December, but the check could not be cashed immediately because it was postdated January 10. a. Clyde is taxed on the $1,000 under the constructive receipt doctrine. b. Clyde is taxed on the $100 the remaining $900 is taxed in the next year. c. Clyde is taxed on $1,000 unless the mail was not delivered until after year-end. Clyde would need to check his mail on December 31 or he would have the burden of proving he didnt receive the check before year-end if the IRS alleges that the check was delivered before year-end. d. Clyde is not taxed until next year because the postdated check is a substantial restriction. 55. Cammie received 100 NQOs (each option provides a right to purchase 10 shares of MNL stock for $10 per share) at the time she started working for MNL Corporation four years ago when MNLs stock price was $8 per share. Now that MNLs stock price is $40 per share, she intends to exercise all of her options.

Sunday, December 1, 2019

Kate Chopins The Awakening Essays (846 words) - The Awakening, Edna

Kate Chopin's The Awakening Many different symbols were utilized in Kate Chopin's The Awakening to illustrate the underlying themes and internal conflict of the characters. One constant and re-emerging symbol is the sea. The voice of the sea is seductive, never ceasing, whispering, clamoring, murmuring, inviting the soul to wander for a spell in abysses of solitude; to lose itself in mazes of inward contemplation. The voice of the sea speaks to the soul. The touch of the sea is sensuous, enfolding the body in its soft, close embrace (25). In the novel, the ocean symbolizes Edna's awakening to a life filled with freedom and independence. On a hot summer evening Robert and Edna go bathing. Although Edna does not wish to go and initially declines his offer, something inside is compelling her to go down to the water. It is there in the seductive ocean that Edna's awakening begins. A certain light was beginning to dawn dimly within her? [she] was beginning to realize her position in the universe as a human being and to recognize her relations as an individual to the world within and about her (25). That warm ocean environment is in direct contrast to the responsibilities and rules of the cold, hard city. And it is there in that relaxed and forgiving atmosphere that Edna can explore her new found freedoms. While relaxing on the beach with Mrs. Ratignolle, the sight of the endless ocean brings back memories from Edna's childhood. She suddenly recalls a summer day in Kentucky and a meadow that seemed as big as the ocean to the very little girl?and I felt as if I must walk on forever without coming to the end of it. I don't remember whether I was frightened or pleased (30). A strong connection between the Kentucky meadow, and the ocean before her, links her present experience to her childhood. This rebirth takes her back to a time of innocence and curiosity that allows her to explore life through new eyes. Edna is filled with swelling emotions and reveals Sometimes I feel this summer as if I were walking through the green meadow again. Idly, aimlessly, unthinking, and unguided (30). Edna's recollection of this event allows her to more clearly recognize her internal turmoil. The link between Edna's awakening and the ocean becomes even clearer when after several attempts she finally learns to swim. The first time she ventures out into the ocean alone is the first step toward her independence. She panics when she realizes how far she has gone alone and fears drowning. This incident represents Edna gaining control over her body and becoming more aware of her full potential. The ocean helps her recognize that her body is her own and she awakens to her physical, mental, and emotional capabilities. But that night she was like the little tottering, stumbling, clutching child, who of a sudden realizes its powers, and walks for the first time alone, boldly and with overconfidence. (47). Edna's sudden terror in the middle of the ocean signifies that she may not be able to venture out as far as she wants to and may have to turn back. She wanted to swim far out, where no woman had swum before?A quick vision of death smote her soul, and for a second of time appalled and enfeebled her senses (48). Much like her adventure in the Kentucky bluegrass meadow Edna is perplexed by her feelings. A mixture of pride, fear, and uncertainty engulfs her. Robert leaving Edna with Good-by-because I love you (185) opens Edna's eyes to the fact that she is still not entirely her own person. Mr. Pontellier and society still have control over many of Edna's decisions and much of her life. When Edna decides to claim her life she is asserting that her life is hers to have and to destroy. She wants to prove to everyone including herself that she is her own person and can choose her own fate. It is now that the ocean plays the biggest part in Edna's awakening. The voice of the sea is seductive, never ceasing, whispering, clamoring, murmuring, inviting the soul to wander in abysses of solitude (189). Edna swims out