Phoenix can be said to be the largest metropolis covering around 2000 square-miles. This place in the United States observes more than 300 sunny days and gets quite hot in the summers. This is one of the most perfect destinations for you and for your family because there are many exciting and entertaining things to do here. There is a lot to explore in this place. Weather in Phoenix – The best time to visit The winters are mild and the summers are long. Although this place is not as cold as some of the northern states but it freezes up in the cold winter months. Hot temperatures of about 46 degrees can be experienced in the hot and dry summer season. The best time to visit this place is in between the months November and April. At this time, the person can experience blue skies and temperatures ranging between 60 – 80 degrees Fahrenheit. There are many excellent resorts and incredible deals here to be offered to the visitors. How to get here? The Sky Harbor International Airport is just 3 miles from downtown. This enormous city is car centred which means that if a person wishes to enjoy the amazements of the city, he or she needs a car. The Light Rail can be very handy in the Temple- Downtown region. Taxis and cabs can be found easily and there are many places where these stop. Tourist Places in Phoenix 1.Arizona Science Centre in the Washington Street – The Planetarium and the IMAZ theatre here offers many different entertaining events every now and down. It is a popular place for students from college to come for entertainment. 2.Desert Botanical Garden – This is in the N Gavin’s Parkway where the person can find out how the plants resist the climate in a desert. 3.Phoenix Art Museum – A person can find around 16000 artworks with American, Latin American, Asian, and modern and contemporary emphasis. Thousands of visitors come to this place because of the amazing art works. Things to do in Phoenix Nightlife – These two are the popular places to see and experience the best nightlife in the city – Axis/radius and Kazimierz. The former is a happy and shiny club where the person is bound to fall in love with the atmosphere there. The latter is a wine bar that offers more than 3000 wine bottles to choose from. There is something in the budget of everybody. Accommodation in Phoenix There is no shortage of options when it comes to accommodations here. The Clarendon Hotel is one of the most satisfying places. Also there are many popular resorts like Pointe Hilton Squaw Peak Resort and Monte Lucia Resort & Spa. Desert Botanical Garden – This is in the N Gavin’s Parkway where the person can find out how the plants resist the climate in a desert. his place in the United States observes more than 300 sunny days and gets quite hot in the summers. This is one of the most perfect destinations for you and for your family because there are many exciting and entertaining things to do here. There is a lot to explore in this place.
Best West Inn Downtown Phoenix welcomes you to take advantage of its state of art or modern amenities and real ancient ambiance. With a beautifully landscaped garden and gorgeous green surroundings you will be most keen to wind up the day’s work as well as adventure in Phoenix so that you may unwind and relax at this fine Downtown Phoenix Motel or enjoy a delicious meal near this beautiful accommodation in Phoenix. The large and airy rooms of Best West Inn Downtown Phoenix offer every comfort and ease that you desire for or look for. Each room of this Downtown Phoenix Hotel features a cable TV, both wired and wireless high-speed Internet connect or access, refrigerator, coffee and tea maker and spotlessly clean and fresh towels as well as linens. Convenient and accessible location Very conveniently located close to the Sky Harbor Airport in Phoenix, this Downtown Phoenix Motel is also very close to Archaeological Park and Pueblo Grande Museum, Phoenix Municipal Stadium, Phoenix Zoo and the Phoenix Convention Center. Desert Botanical Garden is also very close to this hotel. The hotel’s convenient and accessible location makes it’s the most popular stay destination for all travelers in Phoenix. Experience – memorable As soon as you step into this modest Downtown Phoenix Hotel you experience the touch and feel of a rich historical past and the affluent cultural heritage of the Phoenix city in Arizona. Each of its rooms has been created and decorated alike and luxury lies before you at every step. This beautiful accommodation in Phoenix welcomes you to stay in it and feel the courtesies and hospitalities like never before. The team of workers at Best West Inn Downtown Phoenix delivers services worth treasuring. This Downtown Phoenix Motel provides unbeatable affordability right in the heart of the Phoenix city. They also have special custom made packages and deals to suit every pocket. Dining experience in Downtown Phoenix A paradise of food and entertainment waits for you in Downtown Phoenix and its neighboring areas where culinary delights and memorable dining experiences are in profusion. Whether you wish to eat an international delicacy, sophisticated classics such as seafood, typical and authentic Phoenix cuisine or a simple burger, you can enjoy the wide variety that is available near Best West Inn Downtown Phoenix. Special Features of this Phoenix Hotel There are no extra room charges for children below 17 years of age who share the room with parents or guardians. In accordance with national laws, air conditioning facility may not be available during certain times of the year. No pets are allowed at this Downtown Motel. In addition, photo identification and a credit card are required at the time of check-in for incidental charges.
If you recently experienced major financial problems, it might be a good idea to consider filing for bankruptcy. If you are seriously considering filing for personal bankruptcy, then you should at least know what the steps are for filing personal bankruptcy and getting fast relief from your financial troubles.
The first thing you have to do is to organize all your personal financial information. They would include all your secured and unsecured debts, deeds to your real estate properties, tax returns, car titles and other documents that might be relevant to your finances. For more convenience, you can get your full credit report.
After making sure you have all the important financial documents with you, you will have to complete personal bankruptcy forms. The forms will actually describe your present financial situation and most recent transactions. At this point, you can hire Arizona bankruptcy lawyers or Phoenix bankruptcy lawyers to make sure you answered each question on the form correctly and decide on which type of personal bankruptcy to file, a Chapter 7 bankruptcy or Chapter 13 bankruptcy.
A Chapter 7 bankruptcy will leave you with no assets but all your debt will be wiped out. On the other hand, if you file for a Chapter 13 bankruptcy, you get to keep all your exempted assets and pay your creditors within a period of 3 to 5 years under the supervision of the bankruptcy court.
If you want to file for a Chapter 13 bankruptcy, you will have to submit a repayment plan proposal together with your petition. You will have to pay a filing fee: $200 for a Chapter 7 bankruptcy and $185 for a Chapter 13 bankruptcy. Once the personal bankruptcy petition is filed, all your creditors are prohibited from contacting you and staking claims to your assets. One month after, you and your Arizona bankruptcy lawyers or Phoenix bankruptcy lawyers will be summoned for a meeting with your creditors to negotiate and answer questions. A compromise should be reached and if not, the bankruptcy judge will likely to mediate. If an agreement is reached, you should expect a notice from the bankruptcy court after four to six months, discharging the personal bankruptcy.
Completion of a personal bankruptcy will give you a chance to begin with a clean slate. You can start re-building your life, making sure that you have learned from such an experience.
Your client, Home Products Universal (HPU), distributes home improvement products to independent retailers throughout the country. Its management wants to explore the possibility of opening its own home improvement centers. Accordingly, it commissions a consulting firm to conduct a feasibility study, which ultimately persuades HPU to expand into retail sales. The consulting firm bills HPU $150,000, which HPU deducts on its current year tax return. The IRS disputes the deduction, contending that, because the cost relates to entering a new business, it should be capitalized. HPU’s management, on the other hand, firmly believes that, because the cost relates to expanding HPU’s existing business, it should be deducted. In contemplating legal action against the IRS, HPU’s management considers the state of judicial precedent: The federal court for HPU’s district has ruled that the cost of expanding from distribution into retail sales should be capitalized. The appellate court for HPU’s circuit has stated in dictum that, although in some circumstances switching from product distribution to product sales entails entering a new trade or business, improving customer access to one’s existing products generally does not. The Federal Circuit Court has ruled that wholesale distribution and retail sales, even of the same product, constitute distinct businesses. In a case involving a taxpayer from another circuit, the Tax Court has ruled that such costs invariably should be capitalized. HPU’s Chief Financial Officer approaches you with the question, “In which judicial forum should HPU file a lawsuit against the IRS: (1) U.S. district court, (2) the Tax Court, or (3) the U.S. Court of Federal Claims?” What do you tell her?
Home Products Universal (HPU) is a distributor of home improvement products to retailers nationwide. The management of HPU wants to explore the possibility of opening its own retail centers. HPU hired a consulting firm to study the feasibility of expanding into retail sales. The consulting firm billed HPU $150,000 for services rendered. HPU deducted the charge on its current year tax return. The IRS disputed the deduction saying that since the cost is related to entering into a new business, the cost should be capitalized. HPU’s management contends that since the cost is related to HPU expanding its existing business, the cost should be deducted. The management HPU has considered legal action against the IRS. The Federal Court in HPU’s district has ruled that if a company expands from distribution into retail sales that the cost of the expansion should be capitalized. The Appellate Court ruled that in certain circumstances switching from product distribution to product sales is considered entering into a new trade. In a separate case involving a taxpayer from another circuit, the Tax Court ruled that the cost of expansion should be capitalized. In considering legal action against the IRS, HPU’s Chief Financial Officer has raised the question of which judicial forum the lawsuit should be filed: the U.S. District Court, the Tax Court, or the U.S. Court of Federal Claims.
The appropriate forum for filing the lawsuit against the IRS would be the U.S. Tax Court. The U.S. Tax Court, established in 1942, has national jurisdiction and hears only tax-related cases. In considering its lawsuit against the IRS, HPU would not want to file its lawsuit in U.S. District Court due to that fact that the company distributes products to companies nationwide. Each state has at least one U.S. District Court and the courts are independent of one another. Due to this fact, the decision made by the U.S. District Court in one state may not apply in another state. Since HPU distributes products nationwide and wants to expand nationwide, the company would want the case to be heard in a court that has national jurisdiction.
The U.S. Tax Court specializes in handling tax disputes that occur before the Internal Revenue Service has made an assessment of a formal tax. HPU can decide to file their lawsuit in another court forum. However, the U.S. Tax Court is the only forum where HPU can have its case heard without having to pay the amount in dispute. If the case was tried in the United States Court of Federal Claims or a U.S. District court, the tax would have to be paid before the lawsuit could be filed. The Legislative Branch of the United States government makes the U.S. Tax Court unique and singular. By having the case tried in the U.S. Tax Court, the management of Home Products Universal can have the company’s CPA’s represent them in court even though the CPA’s have no legal training.
U.S. Tax Court is a court of national jurisdiction and its rulings are uniform for everyone regardless of their place of business or residence. The Tax Court is not bound by the decisions of the U.S. District Court or the U.S. Court of Federal Claims even if the U.S. District Court has jurisdiction over the taxpayer. Cases in the U.S. Tax Court are decided by judges, who are experts in the field of tax law, without jury trials. Judges in the Tax Court are appointed by the President and serve terms of 15 years. The U.S. Tax Court is more relaxed in comparison to other formal courts which helps facilitate dispute settlement more cooperatively.
Learning how to overcome the challenges of being a payroll leader/manager. Along with tips of how to be more effective.
Why Should You Attend
Payroll Teams of all levels face some of the same challenges. This webinar will give the new manager and the experienced payroll managers a tool kit of skills to handle to specific challenges leading a payroll team.
Areas Covered in this Webinar
Responsibility of a Payroll Manager
Suggestions of a Payroll Manager
Building a Strong Payroll Management
Payroll Specific Management Skills
How to prioritize tasks and/or issues
Following state and federal laws and how to keep up to date
Management Tool kit
Fixing inefficient processes
Building strong relationships with vendors and/or other departments
Leading and managing a payroll department
What is the responsibility of a payroll manager?
How to build a strong payroll team
How to properly prioritize tasks and analyze processes to make effective improvements to the payroll processes
How to not become a manager that just puts out the news emergency and or fire
How to properly communicate for success
How to run a meeting for most efficient outcome
Who Will Benefit
Payroll Tax Professionals
Dayna J. Reum CPP, FPC Dayna is currently the Payroll Tax & Garnishment Manager at PetSmart Inc. Dayna has been heavily involved in the payroll field over 17 years. Starting as a payroll clerk at a small Tucson company, Dayna moved on to be a Payroll Team Leader at Honeywell Inc. During Dayna’s time at Honeywell she obtained her FPC (Fundamental Payroll Certification) through the American Payroll Association. She also received several merit awards for Customer Service and Acquisitions and Divestitures.
Dayna is no stranger to teaching she has taught at the Metro Phoenix American Payroll Association meetings and at the Arizona State Payroll Conference. Topics including Payroll Basics, Global/Cultural Awareness, Immigration Basics for the Payroll Professional, Multi-State and Local Taxation and Quality Control for Payroll, International and Canadian payroll.
Dayna has her CPP (Certified Payroll Professional) through the APA. She also serves on the National American Payroll Association on the National Strategic Leadership Task Force, Government Affairs Task Force (PA Local tax subcommittee). Dayna has received a Citation of Merit for her service along with being a Gold Pin member of the APA. Besides her payroll accomplishments Dayna is certified in HR hiring and firing practices and is a Six-Sigma Greenbelt.
Rev. Sheri Heller, LCSW is a New York State licensed clinical social worker, certified addiction specialist, Ericksonian hypnotist, and interfaith minister. She is a seasoned psychotherapist with 20+ years experience in the addiction and mental health fields. Rev. Heller’s areas of expertise pertain to the comprehensive treatment of addictive disorders and complex PTSD, primarily rooted in child abuse and neglect and sexual abuse. She also specializes in women’s issues and tapping into creative expression, and treats sundry diagnostic categories, such as character disorders, depression, and anxiety disorders.
Sheri is also the creator of a therapeutic theater project The Sistah Tribe – Phoenix Project, designed to inspire and encourage healing for at-risk underserved women and girls plagued by histories of childhood trauma, neglect and abuse. this mission is facilitated through performance of her play Let the Phoenix Rise! and an accompanying debriefing and/or therapeutic devised theater workshop.
Additionally, Sheri is a travel enthusiast, nature lover, and perennial seeker, with an appreciation for the absurd. The arts in every medium nourish her being.
Get a basic understanding of data breaches and how your company could be affected by the various types of data breaches and how the criminals steal data from organizations.
All companies are increasingly relying on computers and other electronic devices in their day to day operations. In the 21st century data security breach has become a growing crime.
Data thieves what to steal employee personal information, customer information, financial information, trade secrets and other confidential information. In today’s world most of this data is stored electronically.
What are the risks to a company if they are a victim of a data breach? What are the company’s responsibilities to its customers, vendors and employees in the event of a data breach? What steps can a company take to help data theft prevention?
Why Should You Attend:
This webinar is designed for individuals who would like to obtain a basic understanding of data breaches and how their company could be affected. We will discuss various types of data breaches and how the criminals steal data from organizations. We will review some of the legal and ethical implications involved.
Examples of real world cases will be provided to help develop an understanding of the risks involved. We will review policies, procedures, hardware, software, and internal controls that can be used to help prevent an organization from being a victim.
Areas Covered In This Webinar:
We will discuss why the theft of data is a growing crime. We will discuss the growth of the darknet and the ease with which data thieves can sell the information they obtain.
We will discuss which internal controls are frequently missing and what internal controls companies should implement to help prevent and detect data breaches. We will consider controls for each of the components of the COSO Internal Control Framework.
Recognize how criminals commit acts of data breaches
Explain why criminals steal the data
Articulate some of the legal ramifications of a data protection breach
Design internal controls to help prevent data breaches
Who Will Benefit:
Internal / External Auditors
Risk Management Personnel
Bob Minniti is the President and Owner of Minniti CPA, LLC. Bob is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics,Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator. Bob is currently pursuing a doctoral degree in business administration at Walden University. Bob received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Bob is a professor teaching graduate and undergraduate coursesin accounting, fraud examination, fraud criminology, ethics, forensic accounting, external audit, internal audit, tax, and real estate finance at DeVry University, Grand Canyon University, Northwestern University, and the University of Phoenix.
He has designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College. He is a writer and public speaker. He has experience inforensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, real estate financing, internal control development, business continuation planning, risk management, financial forecasting and Sarbanes-Oxley compliance work.Bob is an instructor teaching continuing professional education classes for the American Institute of Certified Public Accountants. Bob served on the American Board of Forensic Accounting for 5 years the final two years as Chairman of the Board. He also served on the Board of the American College of Forensic Examiners for two years.
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