Tax Planning For Executive Compensation Essay Example

The efficiency of executive compensation for shareholders is something that boards of directors and companies strive to achieve by maximizing their tax deductibility. The tax code (Internal Revenue Code) includes several provisions that apply to executive compensation such as Tax Code §162(m) – Deductibility of Executive Compensation and Tax Code §409A – Deferred Compensation & SERPS (Feller and Schanz 500). Executive compensation is subject to various tax treatments developed to meet several challenging policy concerns and goals. The goals range from promoting performance-based compensation and other forms to encouraging the success of new businesses to discourage remuneration in excess of particular amounts.

Executives are mostly compensated in the form of equity: typically, it is company stock or a derivative form of company stock. Equity compensation is considered to be a powerful incentive because it is grounded in the relationship between the value of the award and the company’s stock price performance (Wilde and Wilson 71). An increase in the value of the company leads to better stock price performance. Aware of this association, executives are encouraged to make an effort and increase the company’s success. There are three main types of equity used for executive compensation: stock options, restricted stock, and performance shares.

Tax planning for executives is seen as a part of tax risk management. In order to mitigate risks, a company might want to devise go-to solutions and procedures. First of all, tax planning for executive compensation needs to include accurate and timely disclosure in correspondence and returns (Wilde and Wilson 70). Companies need to make sure to provide a timely response to queries and information requests. If an issue is to occur, it should be resolved in a timely manner. Lastly, tax risk management for executive compensation implies openness and transparency with regard to decision-making, governance, and tax planning.

References

Feller, Anna, and Deborah Schanz. “The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense.” Contemporary Accounting Research, vol. 34, no. 1, 2017, pp. 494-524.

Wilde, Jaron H., and Ryan J. Wilson. “Perspectives on Corporate Tax Planning: Observations from the Past Decade.” The Journal of the American Taxation Association, vol. 40, no. 2, 2018, pp. 63-81.

Bioinformatics Of Plant-Based Therapeutics

Cereals are significant basis of protein for human nutrition. These have little worth due to the limits in the quantity of vital amino acids like lysine. Such insufficiencies emerge from the little levels of amino acids in the prolamin storage proteins. Genetical production techniques to raise both total protein content and the mix of vital amino acids have been utilized. They comprise the utilization of mutant high lysine genes and application of modification to articulate additional proteins. These are rich in lysine or methionine and raise the liberated collection of these amino acids. Cereals possess fewer proteins as compared to legumes. The embryo and the external layer of the endosperm have globulin storage proteins (Shewry 2007).

The prolamin group also has other particular amino acids like glycine and phenylalanine. The prolamins of the Triticeae found in wheat and barley are assigned to three broad groups. These include rich and poor sulphur and high molecular mass prolamins. Such groups don’t match with the polymeric and monomeric fractions of glutenins and gliadins in wheat. Gluten proteins appear as an uninterrupted medium in the mature dry endosperm cells (Halford & Shewry 2007).

Cultivars of hexaploid wheat have six high molecular mass genes. There are two each at the Glu-1 loci on the extended arms of the collection one genetic material. These include 1A, 1B and 1D. Each of these loci encodes x-type and y-type gene. Variation in gene appearance results to four or five high molecular mass proteins. These have 1Dx, 1Dy and 1Bx present in all varieties and 1Ax and 1By available in some cultivars. Good wheat flour quality is mainly linked to presence of a 1Ax subunit. Also linked to genetic material 1D-encoded 1Dx5+1Dy10 (Liu, Xiong, He Y-G & Shewry, 2007).

The G-protein joined residues constitute a huge group of cell surface receptors. These control several cellular tasks responsible for physiological reactions. This group is one of the main targets for contemporary drug manufacturers (Jacobs & Verpoorte 2000). The transcriptomic and peptide linked flat files are processed by using the GENE2PEP. Screening of dbEST is done by the GENE2PEP and it represents the main source of latest progression records and gene series. The produced proteins are processed by G2Pcleavage and G2Pptm bioinformatics prediction programs. G2Pptm forecasts the occurrence of selected list of PTMs. G2Pcleavage arouses the cleavages at essential remains and on exopeptidase interceded essential remains removal (Boguski & Tolstoshev 1993).

The cross-link between gluten proteins in the transgenic lines result from the availability of a cysteine filtrate at the N-terminal end of 1Dx5 subunit. This is so because cysteine filtrates are not available in equal positions in other 1Dx subunits. Allelic pairs of high molecular weight subunits like 1Dx5+1Dy10 subsist as dimers in the glutenin polymers. The appearance of high levels of subunit 1Dx5 in lack of equal amounts of subunit 1Dy10 can lead to radical reformation of the glutenin polymers. The high molecular mass of wheat glutenin is significant in deciding worthiness of wheat flour.

It is essential to transmit orthologous HMW-GS available in other grass type into wheat by wide crossing. This is done by isolating and characterizing two genes that encode D hordeins from Hordeum chilense lines H1 and H7 that represent two ecotypes. The portions are 4,305 bp for H1 and 4,227 for H7 and hold a promoter, encoder and terminator sections. Both progressions differ in the presence of sole base alterations and incorporation or removal in the interpretation enclose.

The encoded genetic materials consist of 870 and 896 amino acids for H1 and H7. The principal configuration is like those of D hordeins of cultivated barley and high molecular mass of wheat. The D hordeins emerging from H. chilense are considerably bigger than those of farmed barley. Hexapeptide shapes are available in the recurring realm of D hordeins with a compromise shape of PFQGQQ in R1 and R2 and PHQGQQ in R3. Also the tetrapeptide shape of TTVS is an attribute of D hordeins of cultivated barley. It is available in the recurring realm near the protein C-terminus (Shewry & Barro, 2007).

Celiac disease is a persistent gastrointestinal irritation triggered by an abnormal immune response to gluten. Gluten is a concoction of water insoluble proteins, derived from wheat or barley grain. All these are marketable foods. Gluten-stimulated harm in celiac disease is histopathology of mucosa of the small intestine. It only grows in response to gluten exposure. The gliadin antibodies are generated in reaction to gliadin which is a prolamin present in the wheat. Some such antibodies can sense the..se proteins in particular grass taxa like the Triticeae. Others act in response to certain species in those taxa (Piston, Shewry & Barro, 2007).

The IgA antibody is found in coeliac disease victims. It is aimed at gamma gliadins. Part the patients have neuropathies that react positively to gluten removal diet. The IgG antibody is present in patients with IgA-less phenotype. It is associated with coeliac disease and idiopathic gluten sensitivity. The gliadin antibodies were employed by medics for coeliac disease. The distinctive feeling and particularity of the antibodies was about 85%. Gliadin peptides are produced as the deamidated form with much higher feeling and particularity. This creates two serological trials for celiac disease approach in biopsy diagnostic. Marketable techniques of gluten examination are founded on the ELISA. This uses an extraction procedure to solubilise gluten from food materials (Xiong, Shewry & He G-y 2007).

References

Shewry, P. R. (2007), Developing the Protein Substance and Mix of Cereal Grain, Periodical of Cereal Science 46, 239-250.

Halford, N. G. & Shewry, P. R 2007, The Configuration and Phrase of Cereal Protein Genetic Material, In Endosperm: progression and Molecular Biology, Plant Cell Monographs, Vol. 8 O-A. Olsen, ed. Springer: Berlin, 195-218.

Liu, Y., Xiong, Z-Y., He, Y-G., Shewry, P. R. & He, G-y, (2007), Hereditary Assortment of HMW glutenin Subunit in Chinese Ordinary Wheat (Triticum aestivum L.), Landraces from Hubei province, Hereditary property and Crop Evolution 54, 865-874.

Piston, F., Shewry, P. R. & Barro, F (2007), D hordeins of Hordeum chilense: A novel supply of difference for progression of wheat, Hypothetical and Practical Heredity 115, 77-86.

Boguski M, & Tolstoshev, C 1993, dbEST File for Articulated Progression, Belmont, USA, 332-333.

Jacobs D. & Verpoorte, R 2000, Proteomics in Plant Biotechnology and Secondary Synthesis Study, Oxford press, Melbourne, 277–287.

Epidemiology Simulation Paper

Introduction

Epidemiology is the science that allows human beings to forecast the spreading of this or that illness over a certain territory and at a certain period. Pearce (1996) defines epidemiology as “the study of the distribution and determinants of health-related states or events in specified populations, and the application of this study to control of health problems” (Pearce, 1996, p. 681). Drawing from this definition, epidemiology simulation can be viewed as the practical, although artificially constructed, attempt to create the conditions under which an epidemic might burst out and find solutions before it begins, not in the laboratory but the real life. Thus, epidemiology simulation helps prevent an epidemic instead of fighting its consequences.

Report Selection

Selection Reasons

Given the limited budget for the conduct of the research on asthma triggers and the ways of preventing asthma epidemics, I had to look for the mix of qualitative and quantitative data and pay attention to the balance between the quality of the reports to choose and their costs (Fleming & Wasserheit, 1999). Therefore, the first report I chose was the report by the Symposium on Asthma in Luton as planned by the Center of Family Welfare because this report was sure to provide me with the necessary information on Asthma and save money for other reports (it cost $1,800). “Lifestyles and Illnesses” by the Center of Family Welfare was another report I chose as it provided the direct connection between different lifestyles and effects they had on health with the special emphasis on smoking and alcohol abuse. “Climate and Health” by Health Partners, Inc. was the third report I chose as it provided me with the data on relations between climatic conditions a person lives in and the illnesses he/she might have.

Selection Outcomes

The outcomes of the selection of reports were pretty positive. First of all, the reports selected allowed me to gather primary and secondary data on asthma development in people of different lifestyles and climatic conditions (Phoenix, 2009). Secondly, as advised by Joe Archibald I managed to combine qualitative and quantitative research data from those reports in my work. Finally, the selection of the above three reports allowed me to fit into the budget provided. However, the research progress proved the selection to be only partly correct.

Potential Selection

“Climate and Health” by Health Partners, Inc. turned out to be the only applicable report for the research on asthma epidemics. The quality of the data presented in it and the price of the report allowed speaking of the best choice made in buying “Climate and Health”. As for two other reports, neither Symposium on Asthma nor “Lifestyles and Illnesses” provided relevant enough data to the topic of my research. Given the limitations of the budget, the choice of these reports will be reconsidered to focus on The Durryea Journal and SAC.com as the sources of a clearer focus on respiratory issues on the whole and asthma in particular (Fos and Fine, 2000).

Trigger Selection

Selection Reasons

Initially, I selected four triggers as the major asthma reasons. They included pollen and mold, animal dander, strong odors, and house dust. I chose pollen and mold as asthma trigger because I thought that the substances that caused respiratory problems and allergy might also develop into such serious issue as asthma (Fos and Fine, 2000). The same reasons ruled the selection of the three other triggers. It is known, from literature and people’s personal experience, that animal dander, dust, and odors cause allergies and might result in serious respiratory problems for some people (Fleming & Wasserheit, 1999). The outcomes of the further research proved my choice of asthma triggers to be almost completely false.

Selection Outcomes

As the outcome of the research, it turned out that allergic triggers like pollen and mold, house dust, or strong odors had nothing to do with asthma development. The four triggers I initially chose were the triggers for less serious respiratory problems like allergy and its consequences, but asthma turned out to be the result of the combination of internal and external influences on the human organism (Pearce, 1996). Testing of the chosen triggers proved that the physical activities of a person, his or her lifestyles, and environmental issues have much stronger potential to cause asthma. Only, the animal dander turned out to be an actual asthma trigger, among the ones I initially selected.

Potential Selection

Drawing from this, the selection of the asthma triggers was further modified as I understood that animal dander, physical activity, environmental pollutants, and tobacco smoke were the actual four major triggers of asthma. However, the practical tests of the four triggers mentioned above manifested no actual connection between them and the frequency of asthma attacks observed in the schools’ students exposed to those four triggers and the students not exposed to them. Based on this, scholarly support to the selected triggers was needed, which led to the selection and purchase of the three above-mentioned reports (Pearce, 1996). As well, the programs are needed to implement the retrieved data and put them into the practice of fighting asthma attacks in schools, especially at physical training classes, where needed.

Program Options

Selection Reasons

Thus, to structure a program of fighting asthma attacks triggered by physical activity classes at schools, a limited budget of $20,000 was given. As well, the set of accessible program activities was offered for my selection. The first program I chose was the creation of the informational database ($4,900) that would inform students and their parents on asthma issues and ways of their elimination. The next program selected was to devise individualized health plans ($5,500) to ensure the individual approach to any students with evident or potential asthma attack risk. Next, I selected the encouragement of the peak flow meters at physical training classes ($5,180) and conduct the asthma management workshops ($3,400) for teachers, students, and their parents. The reasons for such a selection of programs included the potential opportunity of comprehensive asthma monitoring and treatment and the ability to fit the given budget of $20,000 (Fos and Fine, 2000).

Selection Outcomes

The outcomes of the selection turned out to be only partly positive. The programs involving the database creation, workshop, and peak flow meters implementation proved to be the most effective ones (Fos and Fine, 2000). They were not rather costly but could help inform people on asthma dangers and the ways to fight asthma. At the same time, devising an individualized health plan for every student was an unnecessary waste of money as the health care organizations already have these plans and the school program does not have to double them and spend the limited budget on it (Phoenix, 2009).

Potential Selection

Drawing from this, the potential program selection could take into consideration the choice of adjusted exercise schedules for students with asthma and the improved indoor air quality systems in the school. These programs might allow both controlling physical loads that every student suffering from asthma receives and the reaction he or she manifests to those loads (Pearce, 1996). As well, the air quality control will allow avoiding the asthma attacks caused by environmental factors even without physical exercise.

Summary and Conclusions

Knowledge Retrieved

Thus, completing this epidemiology simulation paper I have learned the basic principles of epidemiology, its place in human health care, and the specific ideas that a student might implement in his or her study, and an employee can bring to the workplace. For instance, I have learned the principles according to which epidemic triggers are selected and tested. One must consider the influences every potential trigger might have and make conclusions based on this and the scholarly research works. Moreover, I understand now how the programs of fighting an epidemic should be structured so that to fit in the budget a school can afford and to ensure high-quality protection for students suffering from asthma or any other illness.

Potential Knowledge Application

The knowledge retrieved from the current work can be implemented in my study and my future work in the sphere of epidemiology. Thus, I might complete some more complicated projects and assignments in the course of epidemiology-based on the basic knowledge I retrieved from this paper completion (Phoenix, 2009). As well, in the future workplace, I might be voluntarily engaged in the creation of similar epidemic-fighting programs with the use of databases, special workshops, and adjustment schedules (Phoenix, 2009). This knowledge might put me in an advantaged position in the workplace and add to my importance as an employee for the organization I will work for.

References

Fleming, D. T. & Wasserheit, J. N. (1999). From epidemiological synergy to public health policy and practice: the contribution of other sexually transmitted diseases to sexual transmission of HIV infection. Sexually Transmitted Infections, 75, 3 – 17.

Fos, P. and Fine D.J. (2000). Designing Healthcare for Populations: Applied Epidemiology in healthcare administration, San Francisco, Jossey-Bass.

Pearce, N. (1996). Traditiona Epidemiology, Modern Epidemiology, and Public Health. American Journal of Public Health, 86(5), 678 – 683.

Phoenix. (2009). Applying Epidemiology in Public Health. Concepts of Population Health, 1 – 88.

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