A Little Labor Knowledge Could Go a Long Way for HR as Unions Push Essay

A Little Labor Knowledge Could Go a Long Way for HR as Unions Push Into Private Sector - Essay Example 5. Secondary issue(s): The need for organizations to apprise themselves on current labor laws stemmed from the thrust of the National Labor Relations Board to familiarize themselves on the National Labor Relations Act which incorporates rights of the employees both in union and nonunion places. Further, current issues that emerged focusing on social media and â€Å"whether employer crackdowns on its use by employees venting about their job violates the National Labor Relations Act† (Pyrillis, 2011, par. 5). 6. Relationship of primary article discussion to this course (Strategic Planning & Implementation): The article discussed issues pertinent to the need for contemporary organizations to revert to giving significance in the role of industrial relations and labor laws. Upon closer evaluation, the article’s discussion is related in scope to the Strategic Planning and Implementation course in terms of anticipating changes in the external environment and assuming a more pr oactive than a reactive stance. As learned from the module, â€Å"strategic planning is a step by step process with definite objectives and end products that can be implemented and evaluated. Very simply, it is a process by which we look into the future, paint a picture of that future based on current trends, and influence the forces that will affect us† (Ahoy, 1998). 7. ... d to incorporate knowledge of current labor laws and industrial relations in anticipation of future trends that see the increasing importance of these functions in human relations management. In the article written by Lieberman (2010), she stressed that through effective application of strategic planning process, organizational success can be ensured. She enumerated six steps in the strategic planning process, to wit: â€Å"1. Identify the problem; 2. Outlining the process for developing appropriate strategies; 3. Establishing success criteria; 4. Brainstorm, prioritize, and select viable strategies; 5. Articulate clear, measurable action plans; and 6. Define ways to measure progress and success† (Lieberman, 2010, p. 1). As these appears to be a standard planning process, the differentiating factors emerge as the organizations’ ability to design appropriate strategies given the identified problems and in line with their mission and goals. Linking this discourse to the p rimary article, it can be deduced that lessons from stategic planning courses emphasize the need to look into the future so that the design of strategies would incorporate future trends and therefore the proactive stance is effectively implemented. The article written by Powell (1992) aimed to establish the link between strategic planning and financial performance. As averred, various studies have already published findings that enumerate the benefits of strategic planning in terms of directly improving economic value through generation of information; â€Å"it ensures a through consideration of all feasible options, it forces the firm to evaluate its environment, it stimulates new ideas, it increases motivation and commitment, it enhances internal communication and interaction, and it has symbolic value

Management and change Essay Example | Topics and Well Written Essays - 2500 words

Management and change - Essay Example Since other workers are part of the organisation, their views are also important in the change process (Marglin, 1974). However, the management may decide to use an approach that does not involve other workers in the decision-making process. Consequently, other workers may feel short-changed, and this affects negatively on employee involvement. In essence, the approach that the change agent uses in implementing new ideas in an organisation also has an impact on the overall performance. Most organisations tend to fail in terms of implementing new changes due to applying an unpopular approach. On the other hand, an ideal approach for implementing changes in an organisation should consider all issues that are pertinent to an organisation (Marglin, 1974). In this regard, a rational or technical approach is ideal for situations where the decision-making process involves consideration of different alternatives. A rational approach entails a systematic process where the management in additi on to relying on their skills and experience, considers various issues prior to implementing organisational change (Marglin, 1974). This paper explores the strengths and limitations of a rational-technical approach towards managing change. In a rational-technical approach to managing change in an organisation, the change agent considers a number of factors that can influence the change process (Knights & McCabe, 2003). Such factors include skills and experience of the manager or leader, the demands by followers and the prevailing situation in an organisation. With regard to skills and experience of a manager or a leader, a rational-technical approach requires the change agent to have knowledge of how an organisation operates. For instance, the manager needs to understand the environment that the organisation operates, vision and goals of the organisation, systems in the organisation, the change plan and

A Letter Format About the Advancements Essay Example for Free

A Letter Format About the Advancements Essay Dear Mr. Darwin, I am writing this letter to inform you of the current status of the finches you were so fascinated with what has changed since your visit, modern theories, and all of the currently identified species. First and foremost, I would like to tell you that your works and studies on the finches have become the most closely tied to you out of all of your other various studies. Modern-day scientists have become just as intrigued (if not more so) with the drab-colored little birds as you were. They show a great promise in explaining how evolution and natural selection works, and could easily be considered one of the most important scientific discoveries in history. Though the finches have not changed much in and of themselves since your last visit, much has been discovered about them that was not previously known. Although including all such discoveries in this text would be far too time and space consuming, I will inform you of some of the main changes below. Although you originally grouped all of the various types of finches into four genera, many modern-day scientists have decided that there are in fact six different genera: the Geospiza, Camarhynchus, Cactospiza, Platyspiza, Certhidea, and the Pinaroloxias. In addition, scientists have identified 14 species of finches, and there may be more scientists are still discovering things. Below I shall include a chart detailing the species in relation to the genera: Common Name Genus Species Small Ground Finch GeospizaFuliginosa Medium Ground Finch GeospizaFortis Large Ground Finch GeospizaMagnirostris Sharp-beaked Ground Finch GeospizaDifficilis Cactus Ground Finch GeospizaScandens Large Cactus Ground Finch GeospizaConirostris Small Tree FinchCamarhynchusParvulus Medium Tree FinchCamarhynchusPauper Large Tree FinchCamarhynchusPsittacula Woodpecker FinchCactospizaPallidus Mangrove Finch Cactospiza Heliobates Vegetarian FinchPlatyspizaCrassirostris Warbler Finch CerthideaOlivacea Cocos Island FinchPinaroloxiasInornata Although the above list is quite detailed, it doesnt include all of the various finches many are slightly different from the above species, but not so different as to count as a separate species. Many finches have similar coloration but slightly posses different beaks, or vice versa. It should also be noted that the above list only includes the finches discovered thus so far. There could very well be more finches that modern scientists are unaware of. The new species and genera are all new discoveries, and it is not certain whether or not they are newly evolved since your visit or simply hadnt been found by you. Either way, their discovery has helped the scientific world immensely in its attempt to understand evolution and natural selection. To draw a conclusion to this letter, I must once again congratulate you on your efforts all those many years ago they have helped to shape modern science, and have provided us with a greater understanding of the workings of the world. The world is indebted to you.

Comparison of Taxation in the UK and Bangladesh

Comparison of Taxation in the UK and Bangladesh Introduction Taxation: It is concerned with the tradition of a countries government acquiring monetary fund from its countries populace in order for them to fund their public services. [1] For instance, taxation is used to build and maintain its public roads, public libraries, parks etc. Taxation is also used to support the countries security services like the police, army, etc. Task 1 Taxation plays a crucial role for countries throughout worldwide. However, here we are going to discuss brief descriptions of â€Å"Taxation in United Kingdom (U.K.)† and â€Å"Taxation in Bangladesh†. UK has a rather elaborate tax environment and it has several types of taxes, function and purpose, revenue law and practices. They are described below. Function and Purpose of Taxation in Modern Economy in UK Government’s tax policies in the UK are affected by the following factors Economic Factors Social Factors Environmental Factors Economic Factors Net position in connection with taxation and expenditure of the government, along with the borrowing protocol of its public sector has an influence upon the UK’s level of economic activities. Countries government generally prefers long-term planning which illustrates the capacity of the total resources of the economy which the government will allocate and the amount be given for the private sectors. Demand for specific kinds of goods will be influenced. Different sectors level of employment along with different private sector supplier’s profitability will be influenced by the changes in the demand level. Tax policies are used by the government in order to inspire and demoralize specific kinds of activities. Government believes that the latter taxes and duties reflect the additional costs for the entire country. Nonetheless, Government requires increasing fund in order to invest in particular area where there aren’t any consumers upon which the essential taxes can be subjected to tax like: defense, law and order, overseas aid and also the expenditure required for operating the Government and Parliament. Social Factor It is usually considered by some as a â€Å"Fair† way to go about, while on the other hand other may think of it as an en masse â€Å"Unfair† way to do things. For instance, some particular people in the free market are able to muster much larger quantity of income and capital in comparison to other people. Finally whenever the wealth is amassed it only leads to the growth of that wealth through the means of reinvestments of investment income that they gained. This ultimately ends up in the rich amassing more wealth and the poor getting even poorer, which leads to the economic scale being out of balance; meaning that economic power mainly focused in the hands of few individuals. Taxation policies are there to counteract the problem of economic scale being out of balance, which prevents the rich from getting richer and the poor from getting poorer. There are different taxes which influences society. Within â€Å"Direct Tax† and â€Å"Indirect Tax† many types of taxes fall under the categories. Different point of view remains about â€Å"equitable† even though nearly everyone agrees that taxation ought to be equitable or fair. Environmental Factors The movement of taxation system is relatively slow regarding the environmental concerns accommodation, especially in the areas of renewable and non-renewable energy sources and also global warming. However, changes in the taxation system have been introduced in order to accommodate the environmental concerns. Only the effects of the 3rd point will be directly be felt by ordinary people, while the others are going to be felt by those in charge of the business. Overall structure of the United Kingdom (U.K.) tax system and Sources of Revenue Law and Practice are mainly superintended by the HMRC (Her Majestys Revenue and Customs). Overall structure of the U.K. tax system Taxation collections are formally imposed by the Treasury. Responsibility of administration of the Treasury falls under the Chancellor of the Exchequer. The role of governing for collecting tax is initiated by HMRC (Her Majestys Revenue and Customs). ‘Officers of the Revenue and Customs’ are made known in the tax law as the personnel of the HMRC. Fundamentally, they are the one’s duty-bound for overseeing the system of self-appraisal and acknowledging liabilities of taxation. ‘Receivable Management Officers’ are those officers who are responsible for collecting tax. They are provincial civil servants who are answerable for investigating number of taxes which are left unpaid specified to them by the â€Å"HMRC Accounts Office†. â€Å"Crown Prosecution Service (CPS)† – They give legitimate consultation and doctrine and also handles prosecutions of criminals which has been analyzed by the HMRC (Her Majestys Revenue and Customs). Tax appeals are noted by the Tax Tribunal which is comprised of 2 tiers. Sources of Revenue Law Generally, decree imposes the taxes. ‘Statutory Instruments’ ordains the etiquette as well as Acts of Parliament. Decree is made clear and augmented by case law. HMRC (Her Majestys Revenue and Customs) are also responsible for imposing the following points. HMRC publications doesn’t have the force of law, but few of the VAT briefings does wherever authority have been designated subsidiary to constitution. United Kingdom (U.K.) tax system interacts with that of European Union (E.U.) as well as other countries. European Union (E.U.) Its members has a major influence on U.K. taxes, even though there aren’t any prerequisite enforced upon its states (e.g., members of the E.U.) to step towards the typical taxation system or to coordinate their own unique system of tax. ‘Directives’ which are specific laws will be agreed by the states to enact which give for a familiar taxation code within distinct field of their own systems of taxation. Value Added Tax (V.A.T) is without a doubt the most significant reference currently up-to-date. U.K. is duty-bound to accommodate its legislation in accordance with the guideline set forth in the E.U. mandate. Directives of Value Added Tax (V.A.T) will accept some laissez faire amongst its state members (e.g. set up taxation rates). There are only a handful of illustrations of Directives in the field of Direct Taxes. Its main interest in the matter will be associated with cross-border dividend, interest payments and also corporate reorganizations. Nonetheless, being influenced by the provisions of the treaties of E.U., those states who are member must allow of privilege of transferal of workforce, wealth, as well as, the right to set-up mà ©tier anywhere interior of the boundaries of the E.U. These accord arrangements have a ‘direct effect’. European Justice Court consistently pointed out that the policy of tax which victimizes non-residents is contradictory to the laws of European Union (E.U.), except in cases where there is powerful rationale regarding interest of the public. Other Countries United States of America (U.S.A.) along with several other countries has a treaty with the United Kingdom (U.K.) which is known as the ‘Double Tax Treaty’. Incorporated within this decree are regulations which thwart earnings and benefits being taxed not just once but twice. Also, included within this decree, the law which forbids nationals from foreign countries from being discriminated (e.g. treating nationals with benevolence, while on the other hand treating the non-residents with prejudice). Additionally, statute exists which allows different Revenue administration to share intelligence. The system of taxation of U.K. grants alleviation for taxes which are paid in foreign countries, even though there is no double tax relief. Task 2 Tax Practitioner: They are the people who are being paid to prepare taxes every year.[12] Tax Practitioner has several responsibilities and critical obligations.   Task 3 As, Mr. Abid’s tax lawyer one can give couple of recommendations regarding his entitlement, exemptions and obligations for taxation in the United Kingdom (U.K.) tax environment. First and foremost, Mr. Abid isn’t currently a resident of United Kingdom (U.K.). However, his wife Mrs. Narida is an United Kingdom (U.K.) resident living in the United Kingdom (U.K.) currently. Mrs. Narida has accessories business in the United Kingdom (U.K.) and she is also helping her husband (i.e. Mr. Abid) business of selling accessories in the United Kingdom (U.K.) as his proxy. Here, currently he is obligated to pay income tax and also corporate tax in both the countries due to the provision known as ‘Double Tax Treaty’ – due to the fact that he is not a resident of the United Kingdom (U.K.) as of yet. And for this instance, he won’t get an exemption on income and gains; however, he would have gotten some exemptions if he was a resident of the United Kingdom (U.K.), but doing business outside the country. It would be much easier for him to become a resident of United Kingdom (U.K.) because his wife is currently a resident of United Kingdom (U.K.). Once he becomes a resident of the United Kingdom (U.K.), he is required to be present in the country of United Kingdom (U.K.) for at least half-a-year/ or about six months (approximately 183 Days) or more. But, if he were to make commodious annual visit to the United Kingdom (U.K.) like for a time length of approximately 91 Days or more in a year for 4 or more perpetual years; then he will be considered as a resident of the country of United Kingdom (U.K.), and will be entitled to pay taxes according to the rules and regulations of United Kingdom (U.K.) tax system. Again, once Mr. Abid is a resident of the country of United Kingdom (U.K.), he is also entitled to pay Council Tax. His wife Mrs. Narida lives in a rented house with his mother whose age is around 70 Years. And so, when he becomes a United Kingdom (U.K.) resident, he may get an exemption on his Council Tax, based upon the fact that an aged person is also living with them. It is generally, better for large number of people to live together because depending on the size and type of people living in the property can be a powerful rationale for exemption like single person, or people living with children under the age of 18, or the disabled and pensioners are entitled to exemptions. Next would be Inheritance Tax. Mr. Abid, 8 years in the past got a house as a wedding gift which was worth more than  £ 310,000. Mr. Abid inherited it from his wife. So, he has to pay Inheritance Tax. He may have gotten so exemptions but due to the fact he isn’t a resident of the country of United Kingdom (U.K.), he is not going to get any kind of tax exemption. Next is Capital Gains Tax. Mr. Abid will also have to pay Capital Gains Tax, once he sells the house which was given to him as a wedding present by his wife Mrs. Narida. And now finally we come to Value Added Tax (V.A.T.). Value Added Tax (V.A.T.) is a system of taxation which is internationally practiced. So, no matter which country he/she is staying in they all have to pay Value Added Tax (V.A.T.) which also includes the country of United Kingdom (U.K.). Case 2: â€Å"Tax Non-Compliance† is mainly comprised of â€Å"Tax Evasion† and â€Å"Tax Avoidance†.   Generally, the distinction between â€Å"Tax Evasion† and â€Å"Tax Avoidance† is rather vague to say the least; however, there are some differentiations between them. Here, in Case 2, at first Tanzila received property income of  £ 5,000 but accidently entered the figure on her tax return as  £ 500. While on the other hand, Mitu received property income of  £ 7,000 and deliberately declared  £ 5,000 on her tax return. In both these cases, both of them have misled HMRC (Her Majestys Revenue and Customs) by providing wrong information. So, they both committed the crime of â€Å"Tax Evasion†. However, there is a subtle difference between them. In Tanzila’s case, while she did provide misleading information to the HMRC, she did not do so purposely; she entered the information wrong by accident. She didn’t mean to give the wrong information deliberately. And so, this will be treated as minor case of â€Å"Tax Evasion† and will be dealt out of count on the payment of penalties. Because, there is no need to cause too much trouble for such unintentional mistakes. While on the other hand, Mitu deliberately provided HMRC with false information. So, unlike Tanzila’s case this cannot be treated as case of minor human error. Here, she intentionally trying to evade tax which is a serious crime of â€Å"Tax Evasion†, As such, Mitu will be subjected to criminal prosecutions, which might ultimately end up in her having to pay fines and/or imprisonment on conviction. [1] http://www.vocabulary.com/dictionary/taxation [2] http://en.wikipedia.org/wiki/Taxation_in_the_United_Kingdom [3] http://en.wikipedia.org/wiki/Taxation_in_Bangladesh [4] http://www.investopedia.com/terms/d/directtax.asp [5] http://www.investopedia.com/terms/i/indirecttax.asp [6] http://www.investopedia.com/terms/i/incometax.asp [7] http://www.investopedia.com/terms/c/corporatetax.asp [8] http://www.investopedia.com/terms/i/inheritancetax.asp [9] http://www.investopedia.com/terms/c/capital_gains_tax.asp [10] http://www.thefreedictionary.com/council+tax [11] http://www.investopedia.com/terms/v/valueaddedtax.asp [12] https://answers.yahoo.com/question/index?qid=20101127121537AAXMjCR [13] http://www.enotes.com/homework-help/what-roles-responsibilities-tax-practitioner-441765 [14] http://en.wikiquote.org/wiki/Tax_noncompliance [15] http://www.investopedia.com/terms/t/taxevasion.asp [16] http://www.investopedia.com/terms/t/tax_avoidance.asp [17] http://www.nouse.co.uk/2013/01/22/what-is-the-difference-between-tax-evasion-and-tax-avoidance/

Camping Technology :: Camps Camping Technological Papers

Camping Technology Could something designed to make life easier end up ruining everything we have worked to preserve? Technology can sometimes be quite controversial. In my major, I have found that it can be almost more of a frustration than a blessing. In most industries, technological advancements are viewed as a positive step towards efficiency and economic growth. This is not always the case, however. In the camping industry, for example, the constant â€Å"improvements† are often a source of frustration to many die-hard campers. When people go on vacation they generally have a common goal, which includes relaxation, adventure, and escape from the stress of their everyday life. They often want to spend quality time with their family without distractions. Camping is an exciting and affordable way to get all of those things. For a relatively low price you can pitch a tent at a State Park and â€Å"get back to nature†-- at least that’s how it used to be. Unfortunately times are rapidly changing, and camping, as it was intended, seems to be a thing of the past. To illustrate my point, I would like to paint a picture of the typical State Park camping experience. Pretend you are a vacationing middle class businessman from down state wanting to take his family on a camping excursion â€Å"up north† over his two week summer vacation. In order to spend a night in one of Michigan’s beautiful State Parks, there is a simple procedure that everyone must go through. First, you must dial a toll-free number, 1-800-44-PARKS, (or use the internet to make a reservation at http://www.midnrreservations.com ) up to 6 months in advance to your pre-planned date of arrival. Spontaneity is overrated anyway. After you dial the number you have to type in the first four letters of the park that you wish to visit. At this point you will be connected with an operator in Maryland who will help you pick out a site number that will suit your needs from a park she’s never seen before in a state she has never been in. This is called privatization, whi ch is an issue for a different essay, which I will avoid complaining about in this paper. So, this operator takes your credit card information and charges you $20.00 per night, plus a $2.00 reservation fee. She will then spend 10 minutes reading you a list of rules and regulations for camping in a State Park.

Music on the Internet and Copyright Infringement :: Web Music Industry Essays

Abstract Millions of users worldwide use online file swapping services, in order to download free music. Record companies, needless to say, are not very happy about this, neither are many musicians. This paper presents the historical and legal background of this subject. Then, it discusses the morality of such free music services, based on two major ethical theories: consequentialism and contractianism. Introduction The Audio Home Recording Act (AHRA) [1], states: â€Å"No action may be brought under this title alleging infringement of copyright based on the manufacture, importation, or distribution of a digital audio recording device, a digital audio recording medium, an analog recording device, or an analog recording medium, or based on the noncommercial use by a consumer of such a device or medium for making digital musical recordings or analog musical recordings.† The above indicates that individuals can make copies of music recordings for personal noncommercial use and cannot be sued for copyright infringement [2]. In 21st century terms, it can be argued that downloading MP3 files containing music for personal use is not illegal. Napster lawyers thought so too. This argument was used by Napster’s lawyers as one of the two lines of defense at the lawsuit filed against Napster by The Record Industry Association of America (the RIAA) [3]. Unfortunately for Napster, the judge ruling was in favor of the RIAA, and eventually it brought Napster down. Napster was a pioneer in the area of file swapping over the Internet. The Napster web site made available the software necessary for the Peer-to-Peer (P2P) file transfer to work. People used it primarily for copying MP3 music files, thus avoiding the need to actually purchase recorded music. Napster quickly became a very popular web site with a 15 million registered users in less than a year, according to company sources. However, Napster’s remarkable success was not at its best interest. It had drawn the attention of the Record Industry, and raised its concerns of Copyright infringement in large volumes. Barely a year after its launch, it was sued by the RIAA, which represents major recording companies such as Universal Music, BMG, Sony Music, Warner Music Group, and EMI. The RIAA claimed that by allowing users to swap music recordings for free, Napster’s service violated Copyright laws. Eventually, the judge ruled against Napster, and, failing to complete the sale deal with Bertelsmann AG, it had to shut down its operations and liquidate its assets [3].

Education and Training that supports the Changing Economy

Our mission is to provide a commonly available education with an international perspective, receptive to the needs of the individual and the economy at large.We contend that quality education and training is a vital requirement for a knowledge-based economy.   We consider deeply in the inherent value of life-long learning.   Our commitment with industry, business, and higher educational colleges highlight the foundations on which the School has been established.   Our nucleus and ways of working are that we:Place students and teachers at the center of all our activities;Promote and coerce for high standards and achievements;Are dedicated to excellence in all our tasks;Are a comprehensive school that encourage lifelong learning and equal opportunities;Promote team working and the distribution of knowledge, information and experiences;Value and energetically hearten respect for the environment; andDemeanor all our operations in a professional manner, with integrity, competence, a ccountability and collective dependability.Strategic AimsThe strategic objectives upon which this strategic plan is based are:To augment and widen the contribution of students, raise accomplishment whilst ensuring succession and equal opportunities;To induce competence, accountability and value for money;To provide a secure, convivial, friendly and superb teaching and learning environment;To consistently develop and sustain a professional, technically competent and effective staff;To construct effective national and international partnerships, school links, university links and collaborative arrangements;To sustain and enhance a positive approach towards equal opportunities irrespective of unjustified differences;To adopt a marketing oriented approach in research, analysis and catering for the target markets;To meet the training needs of staff through consultations with professional bodies and employers; andTo become a key player and a centre of distinction with respect to internati onal students.References:Johnson G.; Scholes K.; Whittington R. (2005). Exploring Corporate Strategy. Seventh Edition. England: Pearson Education Limited.Rugman M. A.; Verbeke A. (1998). Corporate Strategy and International Environmental Policy. Journal of International Business Studies, Vol. 29, Issue 4.Wagner T. (2000). How Schools Change: Lessons from Three Communities Revisited. New York: Routledge Falmer.