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Electric-car maker Fisker Inc. is hoping to ride twin waves of investor interest in electric vehicles and blank-check companies to get its first vehicles onto roads in a couple of years. Fisker and Spartan Energy Acquisition Corp. US:SPAQ,
a special purpose acquisition corporation, or blank-check company backed by Apollo Global Management Inc. US:APO
announced their merger on Monday. The deal valued Fisker at $2. 9 billion and it is expected to close in the fourth quarter. Fisker said it had a net loss attributable to shareholders of $10. 4 million in 2019, compared with a net loss of $4. 7 million in 2018. It had $1. 9 million in cash and cash equivalents last year. Fisker's IPO is "timely" as it is taking advantage of Tesla Inc. US:TSLA
share rally "and the PR blitz" of electric-truck maker Nikola Corp. US:NKLA,
said David Kudla, CEO of Mainstay Capital Management. "Going public through a SPAC allows the company to raise proceeds in a timely and cost efficient manner, " he said. "Whether or not Fisker can become profitable and cash flow positive with a $40, 000 EV SUV remains to be seen. "
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Reasons for the Offer
The IRS can accept a compromise if there's doubt as to liability. A compromise meets this only when there's a genuine dispute as to the existence or amount of the correct tax debt under the law. The IRS can accept a compromise if there's doubt that the amount owed is fully collectible. Doubt as to collectibility exists in any case where the taxpayer's assets and income are less than the full amount of the tax liability. The IRS can accept a compromise based on effective tax administration. An offer may be accepted based on effective tax administration when there's no doubt that the tax is legally owed and that the full amount owed can be collected, but requiring payment in full would either create an economic hardship or would be unfair and inequitable because of exceptional circumstances. Payment Options
Lump Sum Cash Offer - Taxpayers may choose to pay the offer amount in a lump sum or in installment payments. A "lump sum cash offer" is defined as an offer payable in 5 or fewer installments within 5 or fewer months after the offer is accepted.
Nurses must also explain treatments, care plans, and complex medical concepts in a way patients can understand. Additionally, OB/GYN nurses should be compassionate and understanding. Many patients in OB/GYN settings are experiencing hormonal changes and are often physically uncomfortable. Effective nurses excel at understanding their patients' needs and providing them with gentle, compassionate care. Like other medical professionals, OB/GYN nurses must also be detail-oriented, observant individuals, and dedicated problem solvers. They need to understand every aspect of their patients' situations to provide the highest level of care and attention. How To Become an OB/GYN Nurse The first step to becoming an OB/GYN nurse is earning an associate or bachelor's degree in nursing. ADN- or BSN-holders are eligible to take the NCLEX-RN exam. All prospective nurses must pass the NCLEX-RN exam before pursuing state RN licensure. Licensed nurses often gain clinical practice by working in women's health-related settings, allowing them to cultivate valuable experience before seeking OB/GYN nursing credentials.
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By Brian Soika
A USC Rossier student during the 2019 commencement ceremony. Graduation rate is an important metric of student retention. Student retention is an important metric of success for universities and students. However, determining how to measure it—and interpreting the results—presents a complex challenge for higher education administrators. Cue Jerome Lucido, PhD, executive director of the USC Center for Enrollment Research, Policy, and Practice and founder of USC Rossier's Master of Education in Enrollment Management and Policy, in which he also teaches. Lucido recently shared his expertise on how professionals in higher education should think about student retention, as well as how to improve it at your university. What Is Student Retention? Student retention is often measured in return rates from one year to another among students. However, "it may be better considered as student persistence or student progress, " notes Lucido, as hard numbers don't tell you the whole story.
A freelance worker, independent contractor or self-employed person is someone who does business on their own and does not work for a specific company. These people enjoy many benefits including flexibility and work-life balance, but they also have to manage all the aspects of their work themselves. Healthcare coverage is one important consideration for anyone who decides to become a freelancer since most companies do not provide coverage to these kinds of employees
Being a freelance worker can be risky because if you become sick and can't work, you likely won't have any income. That means you'll be forced to pay for all your medical care out-of-pocket. Without the option of a group health insurance plan through a traditional workplace, getting covered on your own is increasingly important. How Much Does Health Insurance Cost for Freelancers? Although it would be great to be able to give one number to answer this question, everyone's health insurance rates vary. Before you worry about how much health insurance costs, consider this.