19 Student laundries were upgraded w/o any university expenditure. Water savings equaled 4 million gallons per year. Waste water effulents were also reduced by 4 million gallons per year.
Tackle climate change with tried and true persuasion techniquesRomeu Gaspar
The greater good is a worthy motive to address climate change, but it’s not a particularly effective persuasion technique. Routine, reward and social proof work far better.
As a student of the University of Washington I was instructed to present an evaluation project proposal for a MIS (Management of Information Systems) course.
See the You Decide content item for details, instructions, and gra.docxkenjordan97598
See the You Decide content item for details, instructions, and grading rubrics. For each issue, you should
1 state the issue;
2 explain and discuss the applicable law (IRC sections, regulations, court decision, and so forth.);
3 present your answer in the form of a concluding paragraph that refers to specific language from the IRC sections, regulations, court decisions, and other sources (if applicable) to support the conclusion;
4 submit it using the template provided in Doc Sharing; and
5 pay attention to the required word count range.
Memo
To: John & Jane Smith
From:
Date: 1/29/15
Re: Summary of various tax issues
(1) John Smith's Tax Issues:
(a) How is the $300,000 treated for purposes of federal tax income?
Applicable Law & Analysis:
Conclusion:
(b) How is the $25,000 treated for purposes of federal tax income?
Applicable Law & Analysis:
Conclusion:
(c) What is your determination regarding reducing the taxable amount of income for both (a) and (b) above?
Applicable Law & Analysis:
Conclusion:
(d) Do I get better tax benefits for paying the lease on office space or for buying the building? What are the differences?
Applicable Law & Analysis:
Conclusion:
(2) Jane Smith Tax Issues:
(a) What are the different tax consequences between paying down the mortgage debt and assuming a new mortgage debt for federal income tax purposes?
Applicable Law & Analysis:
Conclusion:
(b) Can John and Jane Smith utilize a 1031 tax exchange to buy a more expensive house using additional money from John's case?
Applicable Law & Analysis:
Conclusion:
(c) Does Jane have a business or hobby? Why is this distinction important?
Applicable Law & Analysis:
Conclusion:
(d) Would Jane (and John) realize better tax benefits if she had a separate business for her jewelry making activities?
Applicable Law & Analysis:
Conclusion:
(e) What tax benefits would John realize if he invested $15,000 in Jane's jewelry making?
Applicable Law & Analysis:
Conclusion:
(f) Can Jane depreciate her vehicle or jewelry making equipment? How?
Applicable Law & Analysis:
Conclusion:
(3) John and Jane Smith’s Tax Issues:
(a) Should John and Jane file separate or joint tax returns?
Applicable Law & Analysis:
Conclusion:
Page 1
1
Page 2
Proposal to Cut down Overspending
1
Proposal to Cut down Overspending
7
Proposal to Cut down Overspending
Kimberly Gonzales
Course Number (COM-300-2) – Name of Course (Effective Communication: Research & Writing)
Colorado State University – Global Campus
Dr. Teresa Lao’s
January 28, 2015
Table of Contents and List of Figures
1. Executive summary
2. Introduction
3. Problem Review
4. Research methodology
5. Hypothesis
6. Impact of Budget cutting
7. How to manage in low budget?
8. Similar cases
9. Conclusion
10. Recommendations
Executive Summary
Past researches have shown that Annex College (A hypothetical College) is not consuming its resources.
Interventions to encourage behaviour change have the potential to generate significant energy savings in Ireland. To increase the probability of success, the choice and design of these interventions should be informed by the best available evidence. In order to identify the best strategies for activating behaviour-related energy savings in Ireland, the Sustainable Enegy Authority of Ireland (SEAI) performed an extensive analysis of international best practice. This review indicates that incorporating behaviourally informed interventions into the design of future energy policy in Ireland will strengthen Ireland’s ability to transition to a low-carbon economy.
Interventions to encourage behaviour change have the potential to generate significant energy savings in Ireland. To increase the probability of success, the choice and design of these interventions should be informed by the best available evidence. In order to identify the best strategies for activating behaviour-related energy savings in Ireland, the Sustainable Enegy Authority of Ireland (SEAI) performed an extensive analysis of international best practice. This review indicates that incorporating behaviourally informed interventions into the design of future energy policy in Ireland will strengthen Ireland’s ability to transition to a low-carbon economy.
Tackle climate change with tried and true persuasion techniquesRomeu Gaspar
The greater good is a worthy motive to address climate change, but it’s not a particularly effective persuasion technique. Routine, reward and social proof work far better.
As a student of the University of Washington I was instructed to present an evaluation project proposal for a MIS (Management of Information Systems) course.
See the You Decide content item for details, instructions, and gra.docxkenjordan97598
See the You Decide content item for details, instructions, and grading rubrics. For each issue, you should
1 state the issue;
2 explain and discuss the applicable law (IRC sections, regulations, court decision, and so forth.);
3 present your answer in the form of a concluding paragraph that refers to specific language from the IRC sections, regulations, court decisions, and other sources (if applicable) to support the conclusion;
4 submit it using the template provided in Doc Sharing; and
5 pay attention to the required word count range.
Memo
To: John & Jane Smith
From:
Date: 1/29/15
Re: Summary of various tax issues
(1) John Smith's Tax Issues:
(a) How is the $300,000 treated for purposes of federal tax income?
Applicable Law & Analysis:
Conclusion:
(b) How is the $25,000 treated for purposes of federal tax income?
Applicable Law & Analysis:
Conclusion:
(c) What is your determination regarding reducing the taxable amount of income for both (a) and (b) above?
Applicable Law & Analysis:
Conclusion:
(d) Do I get better tax benefits for paying the lease on office space or for buying the building? What are the differences?
Applicable Law & Analysis:
Conclusion:
(2) Jane Smith Tax Issues:
(a) What are the different tax consequences between paying down the mortgage debt and assuming a new mortgage debt for federal income tax purposes?
Applicable Law & Analysis:
Conclusion:
(b) Can John and Jane Smith utilize a 1031 tax exchange to buy a more expensive house using additional money from John's case?
Applicable Law & Analysis:
Conclusion:
(c) Does Jane have a business or hobby? Why is this distinction important?
Applicable Law & Analysis:
Conclusion:
(d) Would Jane (and John) realize better tax benefits if she had a separate business for her jewelry making activities?
Applicable Law & Analysis:
Conclusion:
(e) What tax benefits would John realize if he invested $15,000 in Jane's jewelry making?
Applicable Law & Analysis:
Conclusion:
(f) Can Jane depreciate her vehicle or jewelry making equipment? How?
Applicable Law & Analysis:
Conclusion:
(3) John and Jane Smith’s Tax Issues:
(a) Should John and Jane file separate or joint tax returns?
Applicable Law & Analysis:
Conclusion:
Page 1
1
Page 2
Proposal to Cut down Overspending
1
Proposal to Cut down Overspending
7
Proposal to Cut down Overspending
Kimberly Gonzales
Course Number (COM-300-2) – Name of Course (Effective Communication: Research & Writing)
Colorado State University – Global Campus
Dr. Teresa Lao’s
January 28, 2015
Table of Contents and List of Figures
1. Executive summary
2. Introduction
3. Problem Review
4. Research methodology
5. Hypothesis
6. Impact of Budget cutting
7. How to manage in low budget?
8. Similar cases
9. Conclusion
10. Recommendations
Executive Summary
Past researches have shown that Annex College (A hypothetical College) is not consuming its resources.
Interventions to encourage behaviour change have the potential to generate significant energy savings in Ireland. To increase the probability of success, the choice and design of these interventions should be informed by the best available evidence. In order to identify the best strategies for activating behaviour-related energy savings in Ireland, the Sustainable Enegy Authority of Ireland (SEAI) performed an extensive analysis of international best practice. This review indicates that incorporating behaviourally informed interventions into the design of future energy policy in Ireland will strengthen Ireland’s ability to transition to a low-carbon economy.
Interventions to encourage behaviour change have the potential to generate significant energy savings in Ireland. To increase the probability of success, the choice and design of these interventions should be informed by the best available evidence. In order to identify the best strategies for activating behaviour-related energy savings in Ireland, the Sustainable Enegy Authority of Ireland (SEAI) performed an extensive analysis of international best practice. This review indicates that incorporating behaviourally informed interventions into the design of future energy policy in Ireland will strengthen Ireland’s ability to transition to a low-carbon economy.
Changing the Conversation in Facilities Management - A Step Towards Total Cam...Sightlines
As a result of increasing demands for capital renewal investments at a time when resources are limited, we need a new conversation around facilities at our campuses. This conversation needs to engage stakeholders and force a dialogue regarding institutional priorities and facilities initiatives that support them. An institution-wide understanding of space priorities and capital needs must drive operating changes that stick.
Facilities leaders need to use a language that creates alignment throughout the institution and drives effective policies. They need to create constituency for a multi-year capital plan. They need to communicate results to drive credibility and maintain support. During this presentation, participants will learn different strategies for engaging with various constituencies on campus in order to create facilities plans that are technically sound and tie to mission and finance. Working together, we can create a dialogue that resonates from the board room to the boiler room.
The Efficient Event - California Savings Summit 2013SchoolDude
Approximately 98% of schools lose money on community use of their facilities. Learn how you can identify and reduce the hidden costs of campus events, while lessening the burden on your maintenance and operations team.
Changing the Conversation: Making the Case for Funding Deferred Maintenance [...Sightlines
We are at a unique point in the history of managing higher education campuses. Two historic waves of building construction, 1955-1975, and 1995-2010 are increasing demands for capital investments at a time when resources available are limited. Traditional strategies for funding deferred maintenance (DM) will not work in the future. There is just too much backlog to be addressed at the time life cycles of newer buildings are coming due.
Facilities leaders know that there is a cost of waiting to fund DM projects: higher capital costs, program disruption and higher operational costs. But making the case to senior management for funding facilities sooner rather than later is a challenge as they try to balance funding facilities vs. funding faculty salaries and increase student financial aid.
In this session, participants learn from facilities leaders from California public and private campuses who have worked with Sightlines to package the DM needs into investment portfolios and successfully make the case for funding.
Student Life Cycle Solutions
CampusLogic provides software-driven solutions across the student life cycle including Student Call Center, Financial Aid, Placement Verification and Default Management. Since 2001, CampusLogic has established itself as an education industry leader by providing innovative solutions that increase efficiency, ensure compliance, and improve the student experience.
The safety and well-being of students is a key concern for all school leaders, and Charter School Capital alike. So, we are excited to provide a solution for charter schools to access to AtmosAir™ through our partnership with BioStar Renewables.
In this webinar, David Smart from BioStar explains the details and implementation of the air purification technology while Craig Cason, Executive Director of Du Bois Integrity Academy in Georgia, discusses how implementation and parent/ staff reaction has gone so far.
Watch this on-demand webinar to learn:
- How AtmosAir purification technology works to keep students/ staff safe
- What the implementation process and funding process looks like
- How the process and community reaction has been from a charter school leader
1 of 5 S116 ACT301 Accounting Theory and Contemporary Is.docxhoney725342
1 of 5
S116 ACT301 Accounting Theory and Contemporary Issues: ASSESSMENT 1
Due date:
Week 9, Friday Midnight CST (6 May 2016)
Length: As required in Part A and Part B.
1000-2000 words (10% tolerable rate, i.e. maximum word
count limit of 2,200 words)
Value: 15% of the Total Unit Assessment
Task
Critical analysis of a given accounting questions and cases.
Preparation Study Topics 1-6 through following the study guide and
readings. Additional research in accounting literature.
Presentation Format
and Submission
Submit via CDU Learnline in ‘WORD DOC OR PDF’
ONLY.
Assessment Font Style and Size: Times New Roman, Size 11
Student number to be indicated on the bottom left hand
corner on each page, Times New Roman, Size 9
Page numbering on the bottom right hand corner, Times
New Roman, Size 9
Text alignment and line spacing: Left Text Alignment, 1.5
Line Spacing
Total Assessment Words: min of 1000, max of 2200 words
You are expected to use sources from the academic
accounting literature. Examples of these sources are given
below. DO NOT reference Wikipedia.
Much of the literature that will be useful to you was published
in the 1990’s and the first few years of the 21
st
century.
Some suitable academic journals to browse for this purpose
include:
The Accounting Review
Accounting and Business Research
International Journal of Accounting Education and Research
International Journal of Accounting
Asia Pacific Journal of Management
The British Accounting Review
European Accounting Review
Journal of Applied Accounting Research
Accounting Research Journal, etc.
2 of 5
S116 ACT301 Accounting Theory and Contemporary Issues: ASSESSMENT 1
Do NOT share files with other students— submission of identical work constitutes
plagiarism, and you are liable for charges of misconduct regardless of whether you copied
the work or provided the original work to others.
Note that plagiarism also includes presenting the ideas of others as if they were your own.
It does not only refer to the absence of inverted commas or using the exact words of others.
Referencing of sources is expected in Part A and B of this assignment. You have a bonus
from doing this correctly since that referencing also provides authoritative support for the
statements you make.
Be aware that any evidence of plagiarism will be investigated and
disciplinary action taken.
See the sections on plagiarism on CDU Learnline.
DO NOT LODGE BY FAX nor EMAIL nor at LECTURER'S OFFICE
KEEP A COPY
Oral Test or Viva Voce
Lecturers may, at their discretion, ask students to verbally present their assignment submissions or rewrite some
selected part/s of their answer in a controlled setting. Lecturers may exercise this discretion where they feel that
the assignment was not the student’s own work.
University Plagiarism policy
Plagiarism is the unacknowledged use of material ...
David Meadows of the Ohio Department of Development discusses low-cost loans that support energy efficiency and renewable energy improvements during the AEP Ohio Water/Waste Water Customer Seminar held at Zane State in Zanesville, Ohio.
Changing the Conversation in Facilities Management - A Step Towards Total Cam...Sightlines
As a result of increasing demands for capital renewal investments at a time when resources are limited, we need a new conversation around facilities at our campuses. This conversation needs to engage stakeholders and force a dialogue regarding institutional priorities and facilities initiatives that support them. An institution-wide understanding of space priorities and capital needs must drive operating changes that stick.
Facilities leaders need to use a language that creates alignment throughout the institution and drives effective policies. They need to create constituency for a multi-year capital plan. They need to communicate results to drive credibility and maintain support. During this presentation, participants will learn different strategies for engaging with various constituencies on campus in order to create facilities plans that are technically sound and tie to mission and finance. Working together, we can create a dialogue that resonates from the board room to the boiler room.
The Efficient Event - California Savings Summit 2013SchoolDude
Approximately 98% of schools lose money on community use of their facilities. Learn how you can identify and reduce the hidden costs of campus events, while lessening the burden on your maintenance and operations team.
Changing the Conversation: Making the Case for Funding Deferred Maintenance [...Sightlines
We are at a unique point in the history of managing higher education campuses. Two historic waves of building construction, 1955-1975, and 1995-2010 are increasing demands for capital investments at a time when resources available are limited. Traditional strategies for funding deferred maintenance (DM) will not work in the future. There is just too much backlog to be addressed at the time life cycles of newer buildings are coming due.
Facilities leaders know that there is a cost of waiting to fund DM projects: higher capital costs, program disruption and higher operational costs. But making the case to senior management for funding facilities sooner rather than later is a challenge as they try to balance funding facilities vs. funding faculty salaries and increase student financial aid.
In this session, participants learn from facilities leaders from California public and private campuses who have worked with Sightlines to package the DM needs into investment portfolios and successfully make the case for funding.
Student Life Cycle Solutions
CampusLogic provides software-driven solutions across the student life cycle including Student Call Center, Financial Aid, Placement Verification and Default Management. Since 2001, CampusLogic has established itself as an education industry leader by providing innovative solutions that increase efficiency, ensure compliance, and improve the student experience.
The safety and well-being of students is a key concern for all school leaders, and Charter School Capital alike. So, we are excited to provide a solution for charter schools to access to AtmosAir™ through our partnership with BioStar Renewables.
In this webinar, David Smart from BioStar explains the details and implementation of the air purification technology while Craig Cason, Executive Director of Du Bois Integrity Academy in Georgia, discusses how implementation and parent/ staff reaction has gone so far.
Watch this on-demand webinar to learn:
- How AtmosAir purification technology works to keep students/ staff safe
- What the implementation process and funding process looks like
- How the process and community reaction has been from a charter school leader
1 of 5 S116 ACT301 Accounting Theory and Contemporary Is.docxhoney725342
1 of 5
S116 ACT301 Accounting Theory and Contemporary Issues: ASSESSMENT 1
Due date:
Week 9, Friday Midnight CST (6 May 2016)
Length: As required in Part A and Part B.
1000-2000 words (10% tolerable rate, i.e. maximum word
count limit of 2,200 words)
Value: 15% of the Total Unit Assessment
Task
Critical analysis of a given accounting questions and cases.
Preparation Study Topics 1-6 through following the study guide and
readings. Additional research in accounting literature.
Presentation Format
and Submission
Submit via CDU Learnline in ‘WORD DOC OR PDF’
ONLY.
Assessment Font Style and Size: Times New Roman, Size 11
Student number to be indicated on the bottom left hand
corner on each page, Times New Roman, Size 9
Page numbering on the bottom right hand corner, Times
New Roman, Size 9
Text alignment and line spacing: Left Text Alignment, 1.5
Line Spacing
Total Assessment Words: min of 1000, max of 2200 words
You are expected to use sources from the academic
accounting literature. Examples of these sources are given
below. DO NOT reference Wikipedia.
Much of the literature that will be useful to you was published
in the 1990’s and the first few years of the 21
st
century.
Some suitable academic journals to browse for this purpose
include:
The Accounting Review
Accounting and Business Research
International Journal of Accounting Education and Research
International Journal of Accounting
Asia Pacific Journal of Management
The British Accounting Review
European Accounting Review
Journal of Applied Accounting Research
Accounting Research Journal, etc.
2 of 5
S116 ACT301 Accounting Theory and Contemporary Issues: ASSESSMENT 1
Do NOT share files with other students— submission of identical work constitutes
plagiarism, and you are liable for charges of misconduct regardless of whether you copied
the work or provided the original work to others.
Note that plagiarism also includes presenting the ideas of others as if they were your own.
It does not only refer to the absence of inverted commas or using the exact words of others.
Referencing of sources is expected in Part A and B of this assignment. You have a bonus
from doing this correctly since that referencing also provides authoritative support for the
statements you make.
Be aware that any evidence of plagiarism will be investigated and
disciplinary action taken.
See the sections on plagiarism on CDU Learnline.
DO NOT LODGE BY FAX nor EMAIL nor at LECTURER'S OFFICE
KEEP A COPY
Oral Test or Viva Voce
Lecturers may, at their discretion, ask students to verbally present their assignment submissions or rewrite some
selected part/s of their answer in a controlled setting. Lecturers may exercise this discretion where they feel that
the assignment was not the student’s own work.
University Plagiarism policy
Plagiarism is the unacknowledged use of material ...
David Meadows of the Ohio Department of Development discusses low-cost loans that support energy efficiency and renewable energy improvements during the AEP Ohio Water/Waste Water Customer Seminar held at Zane State in Zanesville, Ohio.
1. A strategic procurement projectForLaundry upgrade Cross Functional Team Leader: Rusty Thomas, Procurement Services Evaluation Team: Frank Corris, CPO, Procurement Services Bev Wyatt, Residential Housing Bill Fetty, Laundry Coordinator Holly Elliott, Budget Mgr, Shared Services
2. Current State Vendor: Laughlin Music and Vending 40+ Years of laundry service to OHIO Current Equipment is out dated High level of student dissatisfaction in that washing cycles do not match drying cycles and students overpay for drying time Current equipment does not meet current energy efficiency ratings Facilities are not in good condition Ductwork is clogged and unsafe
4. Ohio University Laundry Program RFP Overview Significant research was performed to look for high efficiency equipment to reduce energy consumption and waste effluents Pre-Bid meeting was conducted to tour seven potential bidders through some of the current laundries be they for student use or production equipment The three top providers made oral presentations to the evaluation team as well as: Enrique Hermosilla, Residential Coordinator, Josh Bodnar, Assistant Residential Coordinator Brian Stephens, Student. The two finalists where asked to respond to nine clarifying questions and make their “best and final” offers
5. Proposal No. 1 Laughlin Vending: Presentation was poor and lacked professionalism exhibited by other vendors Presenter could not respond to basic technical questions Local company with extensive history in the Athens/OU community Proposal raises wash rate to $2.00 No formal training or education program for the students No indication that they ever clean dryer vents Have out grown their ability to serve our needs Their financial offering was the lowest of the finalists
6. Proposal No. 2 ASI: ASI was the most organized of the vendors Headquartered in Ohio and highly recommended Best overall presentation: Presentation was geared towards the whole service package Included laundry program an option to increase revenue Electronic access control on laundry doors opposed to opening/closing daily – Smart! Had innovative ideas ie: 25 cent wash weekends, conducts surveys, Routine maintenance & vent cleaning Looking at a GREEN detergent alternative (currently in test) Did their homework on machine/student ratio Would prefer to get away from bill changers and onto a card system Will switch Bromley over to ASI right away “Catwash” Marketing Campaign with Renovations – Innovative Proposal did not adequately address housekeeping services currently provide by Laughlin No local representative: Maintenance 1 to 2 hours away “not a full time job” Parent company in bankruptcy Response to financial questions was vague, financial statements ended March of 2008, liquidly ratios indicated cash flow problems. Requested additional request for information continued to be vague. Response to bankruptcy was misleading and created an air on mistrust with the response.
7. Proposal No. 3 Caldwell & Gregory Spent time discussing technical aspects on atheistic improvements Provided he most capital to be used to renovations Will allow OU to determine how and where renovation money is spent Unused monies are given to Ohio University They had outstanding education programs “Included” laundry program an option Planned to hire a local maintenance person to service just our campus Housekeeping Services provided and included in pricing and employees two local residents Routine maintenance includes expert dryer vent cleaning to improve energy efficiencies Full time Card System “expert” on staff Wants to offer 24/7 service to the students and provided benchmark data to support the concept. Feels that they can increase student usage by 40-50% with a “goal is to get gross revenue to $650,000 per year” Great references with over 80 colleges and universities currently under contract Financial revue showed full liquidly and ability to serve Ohio University without creating an uncomfortable financial situation.
9. Benefits/Highlights Room renovations will include: New paint New ducting Washer and dry enclosures New flooring in some areas Decaling with OHIO logos New energy efficient front load washers and double stacked dryers will be provider in all locations Water consumption and sewage waste water will each be reduced by 4 million gallons per year Saving on water and sewage equal $50,000/year Wash and Drying times will be closer to 1:1 ratio
10. Considerations of Decision between ASI/Coinmach Laundry and Caldwell & Gregory Both had outstanding references, with near 100% satisfaction. Both concentrate on university laundry service Both total financial offering packages are an improvement over current provider plan. ASI/Coinmach’s parent company, Babcock and Brown is currently in “voluntary administration” in Australia The financials submitted by ASI/Coinmach where dated March 31, 2008 and indicated a loss in revenues, and showed no total positive assets compared to liabilities Given consideration to all available information and taking to account the advisement of John Biancamona, Legal Affairs, it was decided not to award to ASI/Coinmach
11. Recommendation Justification Award to Caldwell & Gregory Following final negotiations with Caldwell & Gregory that resulted in an additional 5% increase in revenues, the Evaluation Team made the unanimous decision to recommend Caldwell & Gregory as the new provider.
12. Further Recommendations“Include Program” The “Include Program” is a forward thinking practice observation that access each resident student a flat fee for laundry services Every school that has gone to this program has had positive student feedback and benefited the university financially. Recommended annual fee of $100/year doubles the income revenue to the university For the students it allows: Unlimited cycles and eliminates the need for cash Eliminates the for expensive monitoring equipment Increase hours of operation Can be made available to “off-campus” students with student ID card much like Bobcat cash Result in increased income to Resident Housing Recommend transition to the “Include Program” for school year 2010-11 through the fee structure showing the laundry as a value-add for increase.
13. Revenue Projection vs. Current Because of a significant change in equipment type, an additional $50,000 /year in water and sewage saving can be value added to the C&G commission.
16. After Photo Still to Come: Folding tables Study Tables Seating Units Framed signs Card Readers
Editor's Notes
The Laughlin proposal drops commissions from the current rate of 67% of gross sales to 25% of gross sales. It was the low commission rate of the three submitted proposals and the least commitment to capital improvements.