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Michael O'Connor

Apple case seen as possible spur to tax action - Yahoo! News - 0 views

    • Michael O'Connor
       
      This is the bottom line. They don't have enough money to pay the deficit off...so lets punish successful companies to do so
  • The focus on Apple's taxes comes at a time of heated debate in Washington over whether and how to raise revenues to help reduce the federal deficit
  • "We pay all the taxes we owe — every single dollar," Cook said. "We don't depend on tax gimmicks."
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  • He punched out words when stressing the 600,000 jobs that the company supports, and underscored that Apple is the nation's largest corporate taxpayer.
  • Cook did so voluntarily
  • In effect, Apple is holding out for a lower corporate tax rate, and Cook spent some of his time in the spotlight to advocate for one, as well as a streamlining of the tax code to eliminate deductions and credits.
  • At the same time, lawmakers must tread lightly as they attack Apple, a company held in high esteem and whose ubiquitous products are seen as both innovative and indispensable
  • "What Apple is doing is pretty mainstream," said accounting expert Robert Willens, in an interview. Shifting around the intellectual property rights has a minor effect compared to the simple avoidance of U.S. taxes by not repatriating profits, he said.
Katy Eyman

Copyright Law for Teachers: What You Need to Know About Fair Use, Making Copies & More - 0 views

  • Copyright Act contains a special exception for the educational use of copyrighted materials
  • make limited us
  • without permission for purposes such as teaching
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  • Fair Use
  • case-by-case basis
  • court then considers these four factors
  • the purpose and character of the use
  • nature of the copyrighted work
  • amount and substantially
  • of the portion used
  • effect of the use upon the potential market
  • allows for multiple classroom copies of work.
  • Single Copies
  • Multiple Copies
  • What is Copyright?
    • Katy Eyman
       
      Please scroll down for more highlighted info.
India Robertson

Ways to use Facebook effectively in class | ZDNet - 1 views

  • Here are ten ways to use Facebook in class:
  • Set up a dedicated Facebook group for your class A Facebook group can allow your students to create discussion boards, communicate with each other and their teacher, and can be linked with online projects & other classroom groups. Teachers can use these groups to send out mass messages, reminders, and potentially even post homework assignments.
  • Use Facebook Apps Facebook is more than a place to tag photos from last night’s not-so-clever encounter with tequila. It is now a platform that runs on mobile devices, and can be integrated with applications designed for learning. From news to learning a new language, there are many apps that allow searches and sharing across the platform.
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  • Follow news feeds If your students are working on a project involving anything from current affairs to piracy, Facebook news feeds can be an alternative to Twitter in order to enrich a project with real-time opinion and commentary. Not only this, but you can sign up and join groups focusing on certain areas; such as student education, U.S. healthcare, or politics.
  • Practice foreign languages As a traveler and advocate of language learning, I found Facebook to be one of best resources in which to find ‘language buddies’ to practice your writing skills in a secondary language. There are groups that are dedicated to this — and you can get feedback on your attempts. It is also possible to find events and links to language-based resources.
    • Jay Martinez
       
      Cool. It is very helpful in this aspect.
  • Follow figures of interest This can be done on both Twitter and Facebook, especially since the Timeline roll-out and subscription service began. You do not have to be friends with the person you wish to follow — as long as they allow subscriptions to their profile, any public updates
  • Use the Facebook Timeline for class projects The Facebook Timeline feature may not be the site’s most popular update, but it can be used to create a project more interesting than a traditional Power Point presentation.
  • Use Facebook Questions and polls Why not upload a photo to your class Facebook group and ask your students to comment? There are cases of this feature being used as a way to ask questions or set a class task — such as identifying a species of animal or important figure. Polls can be also used for research, opinion, or to generate a later classroom discussion.
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    ten ways to use in class
Steven Staszak

Transition, Transition Services, Transition Planning - Articles, Cases, Free Publicatio... - 0 views

  • The purpose of the Individuals with Disabilities Education Act is "to ensure that all children with disabilities have available to them a free appropriate education that emphasizes special education and related services designed to meet their unique needs and prepare them for further education, employment and independent living." Section 1400(d) The phrase "further education" and the emphasis on effective transition services is new in IDEA 2004. Section 1400(c)(14) describes the need to provide "effective transition services to promote successful post-school employment and/or education. (See "Findings and Purposes" in Wrightslaw: Special Education Law, 2nd Edition, pages 45-48)
  • (A) is designed to be a results-oriented process, that is focused on improving the academic and functional achievement of the child with a disability to facilitate the child's movement from school to post-school activities, including post-secondary education, vocational education, integrated employment (including supported employment), continuing and adult education, adult services, independent living, or community participation;
Mallory Marks

Welcome to The IRIS Center - 0 views

    • Mallory Marks
       
      resource center
matt swango

How to Avoid an IRS Audit - Yahoo! Finance - 0 views

  • Tax season is upon us, with most Americans putting together the materials they need to file their returns, gathering receipts, and searching for other tax deductions to maximize the amount they get back from the federal government.
  • If the IRS begins to suspect that a tax return isn't entirely truthful, the filer might be in for an audit.
  • Only about 1.1 percent of people who file a 1040 [the most common tax return] for the 2010 tax year were audited ... [or] about 1.5 million," says Rozbruch. "However, the audit rate is 12.5 percent for people earning $1 million or more in 2010.
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  • audits are most often triggered by the kind and amount of deductions taken
  • a professional should be hired in all audit cases.
  • For example, after widespread fraud was discovered, the IRS audited most taxpayers who claimed the First-Time Homebuyer Credit," Reed says. "The Earned Income Credit and the Adoption Credit are also common audit targets, but these are also credits that are often abused, so it makes sense for the IRS to verify that taxpayers qualify for them."
  • Two common examples are receipts for contributions to charity and mileage logs. When taxpayers try to recreate these expenses, they discover it is hard to remember events that happened more than a year ago," Reed says. "In the absence of good records, the deductions are disallowed when audited."
  • According to Rozbruch, the best track to take when an audit begins is to attempt to make things right immediately.
  • Reed adds that if the taxpayer is not maliciously trying to cheat the government, the IRS can be lenient.
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    Tax season is upon us. Here's some tips to avoid an audit
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