Reply teory Disc 5 week 9 1-Ciognay Nurses practice in many settings, and they have to acknowledge and embrace different cultures to help them execute their roles effectively. Multicultural nursing is an essential aspect of the profession, as nurses work and interact with people from various backgrounds. Practicing in a multicultural city like Miami provides specific benefits for nurses.     The first key benefit is that such a setting can inspire creativity and be a key driver of innovation. Culture influences the way people view the world, and this has a profound effect on how nurses approach people (Im & Lee, 2018). A multicultural city offers novel perspectives that inspire nurses to view the workplace differently. The setting is diverse in regards to ideas, and this is a crucial driver of innovation to solve issues about patients in a new and innovative way (Repo et al., 2017). It means that a diverse cultural background leads to new ways of thinking in the nursing profession thus advancing the role of nurses in the healthcare spectrum. Another key benefit is that the multicultural setting enables nurses to adjust their practice to attend to patients from various backgrounds. The service offered by nurses is adapted to fit into the multicultural landscape thus help professionals to thrive. Furthermore, native language skills, local connections, and cultural understating can enhance the development of the profession. The crucial last benefit is that such a setting forges cultural sensitivity, local knowledge, and insight leading to higher quality services. Cross-cultural understanding and local market insight enable the development of more effective nursing strategies. 2-niurka pina Nowadays the nursing care system has advanced considerably far. Implemented innovations and a diversity of cultures make it challenging to embrace all necessary knowledge about nursing specifics and care approaches. Madeleine Leininger, a prominent nursing theorist, managed to develop a theory of the Transcultural Nursing Theory or Culture Care Theory, which talks about the importance of cultural aspects in nursing practice and explains what elements of care are crucial for patients. Madeleine Leininger was dedicated to her nursing career.  Leininger identified lack of cultural and care knowledge as the missing link to nursing’s understanding of the many variations required to support compliance, healing, and wellness (George, 2002). Therefore, she identified a transcultural nursing as a new term in a nursing care practice.  Madeleine’s Transcultural Nursing Theory or Culture Theory is a significant step towards specifics of nursing practices between many countries.  Leininger’s theory has its advantages to a diverse population, such as Miami’s, in that it is able to provide care measures that are in harmony with an individual or group’s cultural beliefs, practices, and values (Sitzman & Eichelberger, 2011).  The scholarly article, “Understanding the Wo.

1. Reply teory Disc 5 week 9
1-Ciognay
Nurses practice in many settings, and they have to acknowledge
and embrace different cultures to help them execute their roles
effectively. Multicultural nursing is an essential aspect of the
profession, as nurses work and interact with people from
various backgrounds. Practicing in a multicultural city like
Miami provides specific benefits for nurses.
The first key benefit is that such a setting can inspire
creativity and be a key driver of innovation. Culture influences
the way people view the world, and this has a profound effect
on how nurses approach people (Im & Lee, 2018). A
multicultural city offers novel perspectives that inspire nurses
to view the workplace differently. The setting is diverse in
regards to ideas, and this is a crucial driver of innovation to
solve issues about patients in a new and innovative way (Repo
et al., 2017). It means that a diverse cultural background leads
to new ways of thinking in the nursing profession thus
advancing the role of nurses in the healthcare spectrum.
Another key benefit is that the multicultural setting enables
nurses to adjust their practice to attend to patients from various
backgrounds. The service offered by nurses is adapted to fit into
the multicultural landscape thus help professionals to thrive.
Furthermore, native language skills, local connections, and
cultural understating can enhance the development of the
profession. The crucial last benefit is that such a setting forges
cultural sensitivity, local knowledge, and insight leading to
higher quality services. Cross-cultural understanding and local
market insight enable the development of more effective nursing
strategies.

2. 2-niurka pina
Nowadays the nursing care system has advanced considerably
far. Implemented innovations and a diversity of cultures make it
challenging to embrace all necessary knowledge about nursing
specifics and care approaches. Madeleine Leininger, a
prominent nursing theorist, managed to develop a theory of the
Transcultural Nursing Theory or Culture Care Theory, which
talks about the importance of cultural aspects in nursing
practice and explains what elements of care are crucial for
patients. Madeleine Leininger was dedicated to her nursing
career.
Leininger identified lack of cultural and care knowledge as the
missing link to nursing’s understanding of the many variations
required to support compliance, healing, and wellness (George,
2002). Therefore, she identified a transcultural nursing as a new
term in a nursing care practice. Madeleine’s Transcultural
Nursing Theory or Culture Theory is a significant step towards
specifics of nursing practices between many countries.
Leininger’s theory has its advantages to a diverse population,
such as Miami’s, in that it is able to provide care measures that
are in harmony with an individual or group’s cultural beliefs,
practices, and values (Sitzman & Eichelberger, 2011). The
scholarly article, “Understanding the Work of Nurse Theorists”
explores the Theory of Culture Care Diversity and Universality
theory in understanding the phenomenon of culturally congruent
care. It becomes possible when several conditions between
nurse and patient relations are satisfied. “Together with the
nurse and the client design a new care lifestyle for the well-
being of the client; all care modalities require the participation
of the nurse and clients to identify, plan, implement, and
evaluate each caring mode for culturally congruent nursing care.
These modes can stimulate nurses to design nursing actions
using culturally based ways to provide meaningful and
satisfying holistic care to individuals” (Leininger, 1991).

3. 3- alberto a;fonso
The people living in Miami, for example, are highly diverse.
With all genders, ethnicities, and cultures living together, the
nursing workforce benefits greatly from practicing with this
population. Because our patients are becoming increasingly
more diverse, nurses who are also diverse and caring for
patients is a major benefit. Nurses who understand an individual
patient's background, culture and experiences on a personal
level increases that patient's comfort level considerably. All
nurses benefit when employers make diversity a priority. Nurses
are ensured fair access to open positions, promotions and other
employment benefits when diversity is valued, but they are also
able to seek support from other nurses who share their culture,
ethnicity or other characteristics.
Turk, Fapohunda & Zoucha (2015) employed the use of
Leininger’s theory when determining the habits of Nigerian
immigrants’ eating and physical activity in the United State.
The data collection tools utilized in this study were qualitative
visual ethnography using Photovoice and Photovoice
methodology and Leininger’s four phases of qualitative analysis
were used to analyze photographs, field notes, and focus group
transcripts.
TAX 665 Final Project Part II Guidelines and Rubric
Overview
The second final project for this course is the creation of a
PowerPoint presentation.

4. Everyday economic events can have significant estate and gift
tax consequences. Being able to spot estate and gift tax issues
and communicate effectively with
clients is essential for any high-level financial professional
working in a privately held enterprise or advising high-net-
worth individuals. Professional accountant
working in a bank, consulting firm, or financial services firm
are often responsible for advising clients on tax implications of
their financial investment decisions,
including estate and gift taxation as it is currently applied in the
United States and around the world.
In this project, you will model the role of an associate in a
boutique tax consulting firm that specializes in the real estate
industry. You will demonstrate your
ability to advise clients on estate and gift taxation, life
insurance, annuity, and charitable giving strategies, and make
ethically sound and socially responsible
decisions by creating a PowerPoint presentation for your client.
In this assignment you will demonstrate your mastery of the
following course outcomes:
the annual exclusion, gift tax deductions, marital deduction, and
unified credit, as provided for
by the Internal Revenue Code, while meeting the client’s
desired economic outcomes
gift tax consequences of these forms of ownership, as provided
for by the Internal Revenue
Code, Treasury Regulations, and case law, and their impact on
the client’s economic outcomes

5. Circular 230, and the penalty provisions of the Internal Revenue
Code in light of possible stakeholder
misconduct, using moral reasoning to advise the client
achieving favorable estate and gift tax consequences of wealth
transfers, by reducing tax
liability in order to meet the client’s desired economic outcomes
estate and gift tax planning
strategy on the effectiveness of the overall tax strategy,
including income tax, and its potential to
result in ethically sound outcomes and optimum desired results
for the client
Prompt
You are an associate in a boutique tax consulting firm that
specializes in the real estate industry. You have been assigned
to work with a client who needs advice
on the tax implications of his business holdings, which include
Skyscrapers, a commercial real estate firm organized as a sole
proprietorship with a fair market
value of $1 billion. He is considering transferring partial
ownership of the Skyscrapers to both of his children and selling
a 10% interest to an unrelated third party.
You have already prepared a memorandum informing
management of the estate and gift tax consequences of these
potential transactions and including a cost-
benefit analysis. Now, you need to prepare a PowerPoint

6. presentation that communicates your tax planning strategy,
which you will present to the client and his
financial advisors.
Specifically, the following critical elements must be addressed:
I. Introduction
A. Describe the estate and gift tax strategy to the client in
layman’s terms. Concentrate on the creative aspects of the
strategy that minimize the
client’s tax liability over time.
B. Explain how family limited partnerships (FLPs) and
intentionally defective grantor trusts (IDGTs) help to
accomplish the client’s desired economic
results. Consider the jargon and mechanics of the transaction
when preparing the presentation.
C. Justify how your strategy will minimize income tax liability
on the sale of the partial interest in the business to an unrelated
third party and on the
taxable income potentially received by the business’s operations
over the next 24 months. Consider including comparisons to
alternative
transaction structures in the justification.
II. Tax Planning Strategy
A. Recommend life insurance, annuities, and charitable giving
strategies to the client, taking into account anticipated business
needs and cash flow.
B. Summarize, using layman’s terms, how the taxpayer’s overall
cash flow and liquidity concerns were taken into account when

7. designing the
proposed strategy. Consider current gift tax expenditures.
C. Explain the 30-year projections in layman’s terms, assuming
3% annual appreciation in the value of the assets of the
business, using the proposed
estate tax strategy. Consider the gift and estate tax liability the
client will ultimately pay.
D. Formulate the potential lifetime estate tax savings and tax
liabilities over 30 years under the proposed strategy and without
the proposed
strategy. Consider IRS Code and Regulations.
E. Analyze long-term income tax considerations by comparing
the total income tax liability with no tax strategy against the
liability applying your
proposed estate tax planning strategy.
III. Risk Analysis: Analyze penalties, interest, and ethical
considerations that might impact the client using the following
scenarios. Keep layman’s terms in
mind as you word the results of your analysis supported by
appropriate IRS Code and Regulations.
A. The client did not have enough cash on hand to fund gift tax
or income tax incurred from the estate planning.
B. The client encouraged his friend to prepare an inaccurate
appraisal.

8. Final Project Part II Rubric
Guidelines for Submission: PowerPoint presentation including
the speaker notes feature for additional appropriate information.
Critical Elements Exemplary (100%) Proficient (90%) Needs
Improvement (70%) Not Evident (0%) Value
Introduction:
Describe
Meets “Proficient” criteria and
details creatively minimize the
client’s tax liability over time
Describes an estate and gift tax
strategy that is effective over
time using layman’s terms
Describes an estate and gift tax
strategy, but details either do
not show how the strategy is
effective over time or are not in
layman’s terms
Does not describe an estate
and gift tax strategy
9
Introduction: Explain

9. Meets “Proficient” criteria and
details provide exceptional
ability to clarify the jargon and
mechanics of the transaction
Explains how FLPs and IDGTs
help to accomplish the client’s
desired economic outcomes
Explains how FLPs and IDGTs
help to accomplish the client’s
desired economic outcome, but
details are unclear or cursory
Does not explain how FLPs and
IDGTs help to accomplish the
client’s desired economic
outcomes
9
Introduction: Justify
Meets “Proficient” criteria and
illustrates the effectiveness of
the proposed income tax
strategy in comparison to
alternative transaction
structures
Justifies how the proposed
strategy will minimize income
tax liability over the next 24
months based on relevant

10. income tax consequences
Justifies how the proposed
strategy will minimize income
tax liability, but details lack
relevance
Does not justify how the
proposed strategy will minimize
income tax liability
9
Strategy: Recommend
Meets “Proficient” criteria and
strategies show creative
approaches that address the
client’s anticipated financial
needs
Recommends strategies
involving life insurance,
annuities, and charitable giving
that comprehensively address
the client’s anticipated financial
needs
Recommends strategies that
address the client’s anticipated
financial needs, but details are
cursory
Does not recommend strategies
that address the client’s

11. anticipated financial needs
9
Strategy: Summarize
Meets “Proficient” criteria and
details accurately and
comprehensively show how the
proposed strategy maximizes
future estate tax strategy while
being efficient with current gift
tax expenditures
Summarizes, using layman’s
terms, how the client’s overall
cash flow and liquidity
concerns were taken into
account when designing the
proposed strategy
Summarizes how the overall
cash flow and liquidity
concerns were taken into
account when designing the
proposed strategy, but details
are either unclear or cursory
Does not summarize how the
overall cash flow and liquidity
concerns were taken into
account when designing the
proposed strategy
9

12. Strategy: Explain
Meets “Proficient” criteria and
includes the 30-year projected
gift and state tax liability the
client will pay
Explains in layman’s terms the
30-year projections, assuming
the 3% annual appreciation,
using the proposed strategy
Explains in layman’s terms the
30-year projections, assuming
the 3% annual appreciation,
but details are either unclear or
cursory
Does not explain the 30-year
projections
9
Strategy: Formulate
Meets “Proficient” criteria and
details are comprehensive and
accurately cite IRS Code and
Regulations

13. Formulates potential lifetime
estate tax savings under
proposed strategy and
compares both tax liabilities
assuming no strategy was used
versus applying the proposed
strategy
Formulates potential lifetime
estate tax savings under
proposed strategy, but details
either do not compare both tax
liabilities with and without the
strategy or are cursory
Does not formulate potential
lifetime tax savings
9
Strategy: Analyze
Meets “Proficient” criteria and
details justify how the
proposed strategy addresses
income tax in comparison to no
estate and gift strategy being
pursued
Analyzes long-term income tax
considerations by comparing
the total income tax liability
with no tax strategy versus the
liability applying the proposed
strategy

14. Analyzes long-term income tax
considerations, but details
either do not compare the total
income tax liability with and
without the proposed strategy
or are cursory
Does not analyze long-term tax
considerations
9
Risk Analysis
Meets “Proficient” criteria and
details accurately and clearly
communicate results that are
supported by appropriate IRS
Code and Regulations
Analyzes potential penalty,
interest, and ethical
considerations, addressed in
both scenarios, that might
impact the client
Analyzes potential penalty,
interest, and ethical
considerations that might
impact the client, but details
are inaccurate or incomplete
Does not analyze potential
penalty, interest, and ethical

15. considerations addressed in
both scenarios
18
Articulation of
Response
Submission is free of errors
related to citations, grammar,
spelling, syntax, and
organization and is presented in
a professional and easy-to-read
format
Submission has no major errors
related to citations, grammar,
spelling, syntax, or organization
Submission has major errors
related to citations, grammar,
spelling, syntax, or organization
that negatively impact
readability and articulation of
main ideas
Submission has critical errors
related to citations, grammar,
spelling, syntax, or organization
that prevent understanding of
ideas
10
Total 100%