Effective teachers always reflect on the lesson, and lesson outcomes.  Listen as the teacher reflects on this lesson, and compare it to the responses you have written on the observation worksheet. Use both the teachers reflections and your own observation when writing your overall observational reflection.     

TAX 660 Final Project Guidelines and Rubric.

                            Overview

Working as an accounting associate in a financial organization requires the ability to apply tax and accounting knowledge in unique ways. Being able to identify issues and communicate them effectively to team members and clients is essential for any financial career working in a privately held enterprise or working with privately held clients. The final project for this course involves researching relevant tax code and creating of a set of memorandums to advise a hypothetical group of individuals; you will organize, operate, and ultimately restructure a merchandising business. 

In the final project, you will demonstrate your ability to communicate your effective investment and business strategy recommendations to your client. Your proposed strategy could save the client millions of dollars over time, so it is imperative that you utilize your tax research skills and maintain compliance with all governing rules and regulations. 

The project is divided into three milestones, which will be submitted at various points throughout the course to scaffold learning and ensure quality final submissions. These milestones will be submitted in Modules Four, Six, and Seven. The comprehensive set of memorandums will be submitted in Module Nine. 

In this assignment, you will demonstrate your mastery of the following course outcomes: 

TAX-660-01: Evaluate tax consequences related to various elements of business formation for advising stakeholders on the most advantageous organizational structure 

TAX-660-02: Determine appropriate tax strategies associated with operating a multijurisdictional business for advising stakeholders on merchandising methodologies 

TAX-660-03: Assess the tax costs and benefits associated with restructuring a business to recommend appropriate tax strategies based on relevant tax law 

TAX-660-04: Propose effective strategies in estate planning for maximizing the tax benefit of stakeholders TAX-660-05: Communicate key considerations to stakeholders for use in making sound tax-oriented business decisions based on chosen strategy. 

                                      Prompt 

You will assume the role of tax advisor for a company made up of four stakeholders. In this case study, each stakeholder brings different assets and tax situations to the table. You must design the appropriate business structure for the company as a startup, advise tax solutions when the business is in operation, and counsel a tax strategy for each stakeholder during a restructuring. Your advice will be communicated in a series of memorandums for each scenario. Read the full narrative of the scenarios, which will be addressed separately in the milestones. 

Specifically, the following critical elements must be addressed: 

I. Establishing the Business: 

A. Explain the general tax advantages and disadvantages of each form of business. Include a discussion of how each business form addresses owner concerns related to personal liability, return on investment, and tax costs related to compensation. [TAX-660-01] 

B. Justify your choice of form of business entity for this venture based on stakeholder requirements for maximizing tax outcomes of business owners. Determine tax implications for your investors related to various investment options, including calculating the tax benefits/costs and identifying relevant tax law, code, and regulations. [TAX-660-01] 

C. Make a recommendation for the capital structure of the business, including 1) the value assigned to the organizers equity accounts versus debt payable to the organizers and 2) each of the organizers cost basis in Tai-Ga. [TAX-660-01] 

D. Compose a memorandum to stakeholders, including an executive summary of your recommendation and a detailed support section. [TAX-660-05] 

II. Operating the Business: 

A. Determine the appropriate inventory cost flow assumption for a merchandising business. [TAX-660-02] 

B. Determine the appropriate overall business accounting method (cash, accrual, hybrid). [TAX-660-02] 

C. Make a recommendation for the appropriate depreciation method and asset lives, including whether or not to make use of the availability of bonus depreciation under 168(k) 

D. Determine the appropriate fiscal year end for a recommended business entity. [TAX-660-02] 

E. Explain the tax implications related to multijurisdictional operations of a business, including interstate and international considerations. [TAX660-02] 

F. Compose a memorandum to stakeholders, including an executive summary of your recommendation and a detailed support section. [TAX-660-05] 

III. Restructuring the Business. 

A. Determine tax consequences of the different distribution/contribution options in a business restructuring: 

1. Identify relevant tax law for restructuring the business. [TAX-660-03] 

2. Calculate the tax costs of a restructuring plan. [TAX-660-03] 

3. Calculate the tax benefits of a restructuring plan. [TAX-660-03] 

B. Compose a memorandum to stakeholders outlining restructuring recommendations, including an executive summary of your recommendation and a detailed support section based on research and analysis of relevant information. [TAX-660-05] 

IV. Estate Planning. 

A. Analyze a client scenario to determine appropriate factors in estate planning for maximizing the tax benefit of the stakeholder. [TAX-660-04] 

B. Formulate a recommendation to the client based on research of IRS and other resources. [TAX-660-04] 

C. Interpret research of IRS and other resources to determine relevance to all other stakeholder scenarios. [TAX-660-04] 

D. Determine the appropriate information to advise each of the stakeholders, then communicate the impact of research results by composing a brief recommendation memorandum to the stakeholders. [TAX-660-05]  

                            Milestones Overview 

Milestone One: Establishing the Business In Module Four, you will submit a recommendation on the appropriate form for the new business, called Tai-Ga. This milestone will be graded with the Milestone One Rubric. 

Milestone Two: Operating the Business In Module Six, you will submit a professional memorandum that provides recommendations for key operating decisions. This milestone will be graded with the Milestone Two Rubric. 

Milestone Three: Restructuring the Business In Module Seven, you will consider the tax and nontax consequences of transactions involving stock or ownership as you advise Tai-Ga on restructuring the entity five years after formation of the business. This milestone will be graded with the Milestone Three Rubric. 

Final Submission In Module Nine, you will submit your final project. It should be a complete, polished artifact containing all of the critical elements of the final product. It should reflect the incorporation of feedback gained throughout the course, and include the new material from section IV, Estate Planning. This submission will be graded with the Final Project Rubric. 

Guidelines for Submission: Your final paper should be a 12- to 15-page Microsoft Word document (excluding the cover page and reference pages), with double spacing, 12-point Times New Roman font, one-inch margins, and at least three sources cited in APA format.

Please see attached submitted milestones, scenario, and other supporting documents.. 

    Effective teachers always reflect on the lesson, and lesson outcomes.  Listen as the teacher reflects on this lesson, and compare it to the responses you have written on the observation worksheet. Use both the teachers reflections and your own observation when writing your overall observational reflection.      

Post one thread of at least 1,000-1,500 words. For each thread, students must support their assertions with scholarly citations in APA format. Any sources cited must have been published within the last five years.

Submit a thread in response to the following questions: 

Chapter 1: Why is shared information so important in a learning organization in comparison to an efficient performance organization? Discuss how an organizations approach to sharing information may be related to other elements of organization design such as: structure, tasks, strategy, and culture.

Chapter 1: What are some differences that one might anticipate among the expectations of stakeholder for a nonprofit organization versus a for-profit business? Do you believe nonprofit managers have to pay more attention to stakeholders than business managers?

Chapter 2: How might a companys goals for employee development be related to its goals for innovation and change? How might a company’s goals for employee development be related to its goals for productivity? Explain the ways that these types of goals may conflict in an organization?

Chapter 2: Suppose you have been asked to evaluate the effectiveness of the police department in a medium-sized community. Where would you begin? How would you proceed? What effectiveness approach would you prefer?

Chapter 3: What types of organizational activities do you believe are most likely to be outsourced? What types are least likely?

How can/should a biblical worldview be applied?

GRADING RUBRIC ATTACHED FOR GUIDANCE

Prepare a 7-page demand management plan, including a forecasting, inventory management, and scheduling analysis, as well as recommendations, for a provided scenario or business of your choice.

Introduction

This portfolio work project, a demand management plan, will help you demonstrate competency in forecasting, inventory management, and scheduling. 

Scenario

For this assessment, choose either Option 1 or Option 2. You do not need to do both. You will apply one of these scenarios in the Requirements below. Both options will be graded using the same scoring guide.

Option 1

Wild Dog Coffee Company, a locally owned company with a single coffee shop location, serves a wide selection of espresso beverages, small breakfast and lunch menu items, and a limited evening menu. The company is planning to expand the business by adding an additional location. While different menu items may be tested at the new location, their core processes will remain the same. You have been working on a process improvement in preparation for the expansion and are now turning your attention to demand management.  

Option 2

If you chose Option 2 for Assessment 1, use the same business for this assessment, or select a different business. Note that it is recommended that you use the same business for each assessment in this course, using the following criteria for your selection:

• The company fits the assessment requirements and you have access to the information needed to complete the assessment.
• The business information is disclosed in the assessment for faculty’s reference.
• You can distribute the business data without disclosing confidential information.

Contact faculty with questions. 

Your Role

Option 1

As an owner of Wild Dog Coffee Company, you and your business partners are planning the opening of a second location. You need to prepare an analysis and recommendations for demand management, including forecasting, inventory, and scheduling, for your current location, so you can refine the model before opening the second location. 

Option 2

Your boss, a director, has tasked you with a demand management project. She is relying on you to prepare an analysis and recommendations for demand management that can be presented to the executive team of the company. You completed a special project for her a few months ago that went very well, and you are pleased to have received this new assignment.

Requirements

Include the following in your demand management plan:

• Assess the impact of advertising on product demand.
  • If using Wild Dog Coffee Company, the following basic assumptions will help you prepare a demand forecast:

The other owners of Wild Dog Coffee Company handle the business’ marketing and sales functions, and they believe that advertising expenditures impact the sale of coffee beverages. They want you to confirm whether or not their advertising dollars are driving sales. Here is what was agreed upon by all the owners:

Wild Dog Coffee Business InformationQuestionsResponsesHow many espresso beverages are made each hour?30, on averageHow many ounces of espresso beans are used for each beverage?1.5 ouncesHow many hours per day is the coffee shop open?6:00 a.m.8:00 p.m., SundaySaturdayHow many days each month is the business open?364 days per year. The coffee shop is closed on Christmas day.

You have the following six months of data to work with for pounds of espresso beans (y) used each month and monthly advertising expenditures (x):

• Interpret the forecasting model for the selected product.
  • Use a simple linear regression model to show your forecast.
  • If using Wild Dog Coffee Company, forecast the pounds of espresso beans needed for month 7 if the advertising budget for month 7 is $1,350. Interpret the model and respond to the following questions for Wild Dog Coffee Company:
    • How many espresso beverages will the company need to prepare, on average, each day?
    • How many pounds of espresso beans will the company need, on average, each day?
    • To what extent do advertising dollars predict the need for espresso beans?
• Prepare an inventory management analysis for the selected product.
  • In your analysis, include two different approaches to inventory management. What are the pros and cons of each system you analyzed? 
    • If using Wild Dog Coffee Company, the following provides additional information you have gathered from the inventory management analysis:
      • Since Wild Dog Coffee Company is small, the company must manage inventory very carefully. While larger companies can have lots of inventory on the shelf, Wild Dog simply does not have the cash to do that. As such, you have a number of pressures for small inventories. Wild Dog does not have the ability to store a lot of beans, to cover the cost of capital, or to withstand unnecessary expenditures for taxes, insurance, and shrinkage. Shrinkage is important because roasted espresso beans only maintain their optimal freshness for two weeks.
      • Demand is approaching 1,400 pounds of espresso beans per month.
      • Only one type of espresso bean is stocked.
      • Demand is not constant on a daily or weekly basis.
      • If you run out of espresso beans at any point, you will have to close the business until the next shipment of beans arrives.
      • Espresso beans are shipped in 25-pound packages. (This is your base inventory unit.)
      • The cost per pound of beans averages $9.00.
      • Espresso beans are delivered seven (7) days after placing the order and on any day of the week.
      • Shipping is free on orders over $250. Otherwise, shipping is $19.95 per order, regardless of weight. (This is the only ordering cost you incur.)
      • Holding costs are 10 percent/year/unit.
      • Standard deviation for daily demand is 1.84 pounds.
• Analyze the business scheduling management.
  • In your analysis, detail two different staffing scenarios for Wild Dog Coffee Company or your selected business. What are the pros and cons of each staffing scenario?
  • Use a Word table or Excel spreadsheet to show both staffing scenarios for each day of the week. Include the daily and weekly total staffing costs and number of hours worked for each employee.
    • If using Wild Dog Coffee Company, the following provides additional information you have gathered from the staffing analysis:
      • Shifts have been scheduled according to who wants to work which shift. This has generally worked out well, but you realize you need to tighten up the scheduling process in order to optimize a staffing model. Two employees are required to make a coffee beverage. One employee takes the orders, and a barista makes the coffee drink and hands it to the customer.
      • Baristas are paid $14/hour, regardless of whether they are full-time or part-time.
      • Full-time employees (up to 40 hours/week), other than baristas, are paid $12/hour.
      • Part-time employees (up to 20 hours/week), other than baristas, are paid $9/hour.
      • All full-time employees receive company benefits that equate to 15 percent of their hourly rate. (This is known as a benefits load.)
      • All full-time employees are paid at 150 percent of their regular rate for all hours worked over 40 hours per week. Full-time employees can only work a maximum of 50 hours per week. The benefits load is not applied to overtime hours.
      • All part-time employees are paid at 150 percent of their regular rate for all hours worked over 20 hours per week. Part-time employees can only work a maximum of 26 hours per week.
      • It costs $500 to hire each additional employee, and it costs $250 to terminate an employee.
      • Full-time employees are likely to resign if moved to part-time status.
      • The coffee shop is open 84 hours per week. There are two additional hours allocated each day for one employee to perform opening and closing activities. (That is, one hour is allocated for opening duties and one hour is allocated for closing duties.)
      • Your current level of staffing for coffee beverages is as follows:
        1. Baristas 1 full-time; 3 part-time.
        2. Non-barista 1 full-time; 2 part-time.  
• Recommend an inventory management system and staffing plan for a selected business and product. 
  • Detail the results of your analysis for Wild Dog Coffee Company or your selected business’ product to substantiate your recommendations.

Deliverable Format

Requirements:

• The demand management plan is to be a minimum of 7 pages, not including the title, reference, and appendix pages.
• Use a demand management plan template of your choice.

Related company standards:

• The demand management plan is a professional document and should therefore follow the corresponding MBA Academic and Professional Document Guidelines (available in the MBA Program Resources), including single-spaced paragraphs.
• In addition to the title and reference pages, include the following in the appendix:
  • Linear regression model for product forecasting.
  • Word table or Excel spreadsheet for staffing scenarios.
• Use 23 scholarly or academic sources, where applicable, one of which must come from the Wall Street Journal, Forbes, or MIT Sloan Management Review.
• Use APA formatting for citations and references.

Evaluation

By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies through corresponding scoring guide criteria:

• Competency 1: Analyze how operations management theories and models effect the development and delivery of products or services to the marketplace.
  • Interpret the forecasting model for the selected product.
• Competency 2: Use logistics and supply chain management tools to manage the distribution of products and services.
  • Prepare an inventory management analysis for the selected product.
• Competency 3: Use data to evaluate the effect of operations management decisions on organizational goals.
  • Assess the impact of advertising on product demand.
  • Analyze the business scheduling management.
• Competency 4: Evaluate the effectiveness of operations management strategies to achieve quality and customer service goals.
  • Recommend an inventory management system and staffing plan for a selected business and product. 
• Competency 5: Communicate business needs, opportunities, and strategies with multiple stakeholders.
  • Write coherently to support a central idea with correct grammar, usage, and mechanics as expected of a business professional.

Faculty will provide feedback as if they were the recipient of your deliverable in the workplace, using the scoring guide. Refer to the scoring guide to ensure that you meet the grading criteria for this assessment before submission.

ePortfolio

This portfolio work project demonstrates your competency in applying knowledge and skills required of a MBA learner in the workplace. Save this activity to your ePortfolio for future reference in the workplace.

• Prepare 10-12 PowerPoint slides to present a supply chain management plan, including your analysis and recommendations for a supply chain design and logistics, for a provided scenario or business of your choice.

  Introduction
  This portfolio work project, a presentation of a supply chain management plan, will help you understand how supply chains and logistics create value for a company.  
  Scenario
  For this assessment, choose either Option 1 or Option 2. You do not need to do both. Both options will be graded using the same scoring guide.
  Option 1
  Wild Dog Coffee Company, a locally owned company with a single coffee shop location, serves a wide selection of espresso products, small breakfast and lunch menu items, and a limited evening menu. The company is planning to expand the business by adding an additional location. While different menu items may be tested at the new location, the espresso beverage preparation process will remain exactly the same. You and your business partners need to make a decision about the supply chain before the move. The following information may help support your analysis for Wild Dog Coffee Company:

  • You have one espresso maker that brews the espresso and froths the milk at each location. 
  • Each espresso beverage requires 1.5 minutes of the barista’s time.
  • Each espresso beverage requires some combination of espresso beans, milk, and flavoring.
  • Each espresso beverage is served in a paper cup with a lid and sleeve.
  • Monthly cleaning and maintenance of the espresso maker is outsourced to a services company.
  • You stock one type of espresso bean. If you run out of inventory, you have to close the business until the next shipment of beans arrives.
  • Espresso beans are received seven (7) days after placing the order.
  • Option 2
    If you chose Option 2 for Assessment 1 and 2, use the same business for this assessment, or select a different business. Note that it is recommended that you use the same business for each assessment in this course, using the following criteria for your selection:
  • The company fits the assessment requirements and you have access to the information needed to complete the assessment.
  • The business information is disclosed in the assessment for faculty’s reference.
  • You can distribute the business data without disclosing confidential information.
  • Contact faculty with questions. 
    Your Role
    Option 1
    You are an owner of Wild Dog Coffee Company. You and your business partners are preparing for the opening of your second location. You need to analyze and make recommendations for supply chain management for the two locations.   
    Option 2
    Your boss, a director, has tasked you with a supply chain management project. She is relying on you to prepare an analysis and recommendations for demand management that can be presented to the executive team of the company. 
    Requirements
    Create a PowerPoint presentation of your supply chain management plan, which you will present to your business partners. Include the following:
  • Analyze supply chain designs.
    • Your analysis should detail two different supply chain scenarios for either Wild Dog Coffee Company or your selected business.
    • Use a flow chart to indicate all inputs and outputs for each supply chain and to clearly indicate areas in the supply chain designs that are different.
  • Analyze the points at which the supply chains intersect with logistics. What role does logistics play in each supply chain design?
  • Assess bottlenecks in the supply chain designs. How would you overcome each bottleneck in the two supply chain designs?
  • Analyze how supply chains and logistics create value for the selected business. Why is it important for Wild Dog Coffee Company or your selected business to focus on supply chains? 
  • Recommend a supply chain design for the selected business.
    • Include your rationale for the most appropriate supply chain for Wild Dog Coffee Company or your selected business.
    • Be sure to include any assumptions you had to make to develop the supply chain designs that support your recommendations.    
  • Deliverable Format
    Requirements:
  • Presentation is 1012 slides (in addition to title, reference, and appendix slides).
  • Select a PowerPoint slide template appropriate for a professional presentation. Include the content of the slides as well as the supporting narrative. Do not overbuild your slides; information that supports what you will be saying should appear at the lower portion of each slide as notes.
  • Related company standards:
  • The PowerPoint is a professional document and should therefore follow the corresponding MBA Academic and Professional Document Guidelines (available in the MBA Program Resources).
  • Use 23 scholarly or academic sources, where applicable, one of which must come from the Wall Street Journal, Forbes, or MIT Sloan Management Review.
  • Use APA formatting for citations and references.
  • Evaluation
    By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies through corresponding scoring guide criteria:
  • Competency 1: Analyze how operations management theories and models effect the development and delivery of products or services to the marketplace.
    • Analyze how supply chains and logistics create value for the selected business. 
  • Competency 2: Use logistics and supply chain management tools to manage the distribution of products and services.
    • Analyze the points at which the supply chains intersect with logistics.
    • Assess bottlenecks in the supply chain designs.
  • Competency 3: Use data to evaluate the effect of operations management decisions on organizational goals.
    • Analyze supply chain designs. 
  • Competency 4: Evaluate the effectiveness of operations management strategies to achieve quality and customer service goals.
    • Recommend a supply chain design for the selected business. 
  • Competency 5: Communicate business needs, opportunities, and strategies with multiple stakeholders.
    • Write coherently to support a central idea with correct grammar, usage, and mechanics as expected of a business professional. 
  • Faculty will provide feedback as they were the recipient of your deliverable in the workplace, using the scoring guide. Refer to the scoring guide to ensure that you meet the grading criteria for this assessment before submission.
    ePortfolio
    This portfolio work project demonstrates your competency in applying knowledge and skills required of an MBA learner in the workplace. Save this activity to your ePortfolio for future reference in the workplace.

    Effective teachers always reflect on the lesson, and lesson outcomes.  Listen as the teacher reflects on this lesson, and compare it to the responses you have written on the observation worksheet. Use both the teachers reflections and your own observation when writing your overall observational reflection.      

    Effective teachers always reflect on the lesson, and lesson outcomes.  Listen as the teacher reflects on this lesson, and compare it to the responses you have written on the observation worksheet. Use both the teachers reflections and your own observation when writing your overall observational reflection.      

lies to Van Phan
          The most profound resources necessary for non-acute care for cardiorespiratory issues include those that are designed to support patient independence, prevent disease, and promote health (Johnson, 2018). This include among many others exercise counselling, health promotion and disease prevention education, as well as family support to decrease stress. For example, incorporating pulmonary rehabilitation in exercise counselling can help individuals learn significant exercises and breathing techniques important for healthy living (Yohannes et al., 2021). Other resources include important material for home health, which could enable people to understand their condition, gain needed support such as medication and use of certain equipment to promote health. It can include those that help to promote physical therapy, emotional therapy, and other social issues for increased quality of life.

          In other words, patients with non-acute conditions have to be educated, supported, and provided with necessary resources such as printed material about their problem and the things that would help them stay informed. The internet is also a great resources, but the patient must be cautioned about credible sources on the web. Support groups such as family, community organizations, clubs and religious institutions also offer a great resources for coping and independence. At home, resources like walkers, oxygen tanks, and even wheel chairs can be essential. To avoid readmission educational material upon discharge can promote self-management of patients health condition. This would cover information about healthy lifestyle, to improve health status. In the current technological era, patients can also benefit from automated follow up communications through interactive voice response systems, text, and email to remind patients to take medications, attend scheduled appointments, health screening, as well as check-ups. Health professionals can also use surveys to monitor the patients recovery process. A great resource is Patient Bond, which allows health professionals to understand their patients needs, motivations, perceptions and desires through customized surveys.

Respond to the above writeup.  Support your response with peer reviewed articles.

Accountability is important to research, and the implications are especially important to health care research. Researchers must act with integrity and apply high standards of ethical behavior in their research. You must understand that your judgement and actions help shape research not only due to what you include in it, but also due to what you omit from a study.

Effective research begins with reviewing the literature. In this annotated bibliography assignment, you will demonstrate your skill in accountability as you evaluate the impact of legal and regulatory requirements on health care research, in addition to those impacts on the delivery of health care.  

Assignment Preparation 

Access on the Week 2 University Library page to review and watch the videos about how to find articles.

Search the for peer-reviewed research articles related to the impact of legal and regulatory requirements in health care. Incorporate the following requirements:

• Choose research articles that describe a research study, not an editorial or brief.
• Prioritize research studies based in the United States from 2010 to present day.
• Select health topics of interest to you or your job, with no complex statistical analyses.

Select at least 4 peer-reviewed research articles to use to complete an annotated bibliography. The 4 peer-reviewed research articles can be based on the same or different topics, provided there is focus on the legal and regulatory requirements in health care.

Follow these instructions to review the Sample Annotated Bibliography:

1. Visit the .
2. Access the APA Templates and Samples section.
3. Select Sample Annotated Bibliography.

Assignment Directions

Prepare an annotated bibliography of the 4 peer-reviewed research articles you selected from the University Library. For each of the 4 peer-reviewed research articles:

• 200-word summary of each research article.
• Describe the major areas of the research article, such as the sample, geographic location, and the outcome. Remember, annotations must not include any direct quotes or in-text citations.
• Explain the legal or regulatory impact of the research study described in the research article.

Format your assignment according to APA guidelines.