What Is Semantic Bleaching

In semantics and historical linguistics, semantic bleaching is the loss or reduction of meaning in a word as a result of semantic change. Also known as semantic loss, semantic reduction, desemanticisation,  and weakening. Linguist  Dan Jurafsky notes that semantic bleaching is pervasive with . . . emotional or affective words, even applying to verbs like love ( The Language of Food, 2015). Examples and Observations Related to broadening is bleaching, where the semantic content of a word becomes reduced as the grammatical content increases, for instance in the development of intensifiers such as awfully, terribly, horribly (e.g. awfully late, awfully big, awfully small) or pretty (pretty good, pretty bad . . .). (Philip Durkin, The Oxford Guide to Etymology. Oxford University Press, 2009) The Semantic Bleaching of Emotional Words Words like horrible or terrible used to mean inducing awe or full of wonder. But humans naturally exaggerate, and so over time, people used these words in cases where there wasnt actually terror or true wonder. The result is what we call semantic bleaching: the awe has been bleached out of the meaning of awesome. Semantic bleaching is pervasive with these emotional or affective words, even applying to verbs like   love. Linguist and lexicographer Erin McKean notes that it was only recently, in the late 1800s, that young women began to generalize the word love to talk about their relationship to inanimate objects like food. (Dan Jurafsky, The Language of Food: A Linguist Reads the Menu. W.W. Norton, 2015) Origin of the Concept of Semantic Bleaching The process by which the literal meaning of a word or phrase evanesces is called semantic bleaching and was first elucidated in an influential book by the German linguist Georg von der Gabelentz in 1891. Invoking the metaphor of the civil servant [who] is hired, promoted, has his hours cut back, and finally gets pensioned off completely, Gabelentz says that when new words get created from old, fresher new colors cover the bleached old ones. . . . In all of this, there are two possibilities: either the old word is made to vanish without a trace by the new, or it carries on but in a more or less vestigial existence--retires from public life. (Alexander Humez, Nicholas Humez, and Rob Flynn, Short Cuts: A Guide to Oaths, Ring Tones, Ransom Notes, Famous Last Words, Other Forms of Minimalist Communication. Oxford University Press, 2010) Bleached Got We regard have got [to] as idiomatic, because the element got is fixed, and because it derives its meaning from the combination as a whole (often shortened as gotta). In this connection note that the meaning of got is bleached (i.e. has lost its original meaning), and does not carry the meaning possess. (Bas Aarts, Oxford Modern English Grammar. Oxford University Press, 2011) Examples of Semantic Bleaching: Thing and Shit Thing used to refer to an assembly or council, but in time came to refer to anything. In modern English slang, the same development has been affecting the word shit, whose basic meaning feces has broadened to become synonymous with thing or stuff in some contexts (Dont touch my shit; Ive got a lot of shit to take care of this weekend). If a words meaning becomes so vague that one is hard-pressed to ascribe any specific meaning to it anymore, it is said to have undergone bleaching. Thing and shit above are both good examples. When a words meaning is broadened so that it loses its status as a full-content lexeme and becomes either a function word or an affix, it is said to undergo grammaticalization. (Benjamin W. Forston IV, An Approach to Semantic Change. The Handbook of Historical Linguistics, ed. by Brian D. Joseph and Richard D. Janda. Wiley-Blackwell, 2003) Semantic Change, Not Semantic Loss A common concept in grammaticalization theory is described by a number of terms including bleaching, desemanticisation, semantic loss, and weakening . . .. The general claim behind such terms is that in certain semantic changes something is lost. However, in typical cases of grammaticalization, there is often a redistribution or shift, not a loss, of meaning (Hopper and Traugott, 1993:84; emphasis added . . .). To determine whether a semantic change has involved loss, one must measure the differences between positive specifications of the putative before and after meanings, thus making the claim of semantic loss a falsifiable one. The necessary explicit formulations of meanings involved are seldom forthcoming in existing literature. (N. J. Enfield, Linguistics Epidemiology: Semantics and Grammar of Language Contact in Mainland Southeast Asia. RoutledgeCurzon, 2003)

Corporate Level Strategy - 1199 Words

APPLE COMPUTER INC.: - CORPORATE-LEVEL STRATEGY REVIEW - A review on the strategy adopted by Apple Inc. at corporate level to ensure that the company remains at the forefront of the electronic media industry either in terms of innovation and range of products . EXECUTIVE SUMMARY An analysis was done on Corporate-Level Strategies adopted by Apple Computer Inc. (â€Å"Apple Computer†) that has brought tremendous success to the firm since it started. Apple Computer started off in 1976 by Steve Jobs and Stephen Wozniak producing the original Apple computer to hobbyist. This single product line later diversified to multi products to what Apple is known today i.e. iPhone, iPod, iPad, iTunes, iMac, iBook and Mac Computer. This report analyzes†¦show more content†¦THE CURVILINEAR RELATIONSHIP BETWEEN DIVERSIFICATION AND PERFORMANCE Thus a corporation/firm like Apple Computer in this case, needs to find and decides the optimum situation where it wants to operate by balancing between its related business and related business to achieve the optimum performance. And based on its performance since 2001, perhaps Apple has almost found the balance between the two. VALUE CREATING DIVERSIFICATION STRATEGY Operational Related Sharing Activities Between Businesses Corporate Relatedness Transferring Core Competencies into Business High Low Low High Value creating diversification strategy is a set of specificShow MoreRelatedCorporate Level Strategies3226 Words   |  13 PagesCorporate Level Strategies Kinds of Grand Strategies: * Stability Strategies * Growth Strategies * Retrenchment Strategies * Combination Strategies Stability Strategies The basic approach is ‘maintain present course: steady as it goes.’ In an effective stability strategy, companies will concentrate their resources where the company presently has or can rapidly develop a meaningful competitive advantage in the narrowest possible product-market scope consistent with the firm’s resourcesRead MoreCorporate Level Strategies3217 Words   |  13 PagesCorporate Level Strategies Kinds of Grand Strategies: * Stability Strategies * Growth Strategies * Retrenchment Strategies * Combination Strategies Stability Strategies The basic approach is ‘maintain present course: steady as it goes.’ In an effective stability strategy, companies will concentrate their resources where the company presently has or can rapidly develop a meaningful competitive advantage in the narrowest possible product-market scope consistent with the firm’sRead MoreBusiness Level And Corporate Level Strategies 1974 Words   |  8 Pagesï » ¿Business-Level and Corporate-Level Strategies   Business-Level and Corporate-Level Strategies   Analyze the business-level strategies for the corporation you chose to determine the business-level strategy you think is most important to the long-term success of the firm and whether or not you judge this to be a good choice. 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It is my opinion from everything that I have read that Burger King uses more of the integrated cost leadership/Differentiation business strategy. I say this because the textbook states that companies that use this type of strategy usually have a goal in mind to sellRead MoreBusiness Level and Corporate Level Strategies3075 Words   |  13 PagesRunning Head: Business Level and Corporate Level Strategies Business Level and Corporate Level Strategies Geri E. Shaffer Professor: Luke White Business Admin Capstone (BUS 499) Strayer University, Charleston Campus 7 September 2014 1 Business Level and Corporate Level Strategies 2 Business Level and Corporate Level Strategies Analyze the business-level strategies for the corporation you chose to determine the businesslevel strategy you think is most important to the long-termRead MoreThe International Corporate Level Strategy1078 Words   |  5 Pagesworldwide operations. The International corporate level strategy consists of three types of strategies which are the multi-domestic, transnational and global strategy. In 1999, PG’s corporate level strategy strays from a multi-domestic strategy and becomes a transnational strategy when implementing the O2005 restructuring program. Demand conditions heavily impact PG’s International strategy. PG slowly moved their corporate level strategy to a multi-domestic strategy when PG had their country based organizationsRead MoreBusiness and Corporate Level Strategies1881 Words   |  8 PagesSTRATEGY BUSINESS AND CORPORATE LEVEL STRATEGIES Strategy is a tool to prepare and implement plans in time to come. The business level strategy guides an organization, UBA in this case, to analyze its competitive environment and understand its clients, suppliers and competitors. The corporate level strategy helps decide which business areas to operate in and which markets to enter remain or quit. It tells about the level of diversification that suits business. In educational sector, an organizationRead MoreBusiness-Level and Corporate-Level Strategies Essay2181 Words   |  9 PagesBusiness-Level and Corporate-Level Strategies Tammie Bennett Professor Melissa Ekberg BUS499 Business Administration Capstone May 15, 2013 In this paper I will discuss Macy’s Incorporated by analyzing their business level strategies to determine which I think is the most important to their long term success and if I think it is a good choice. I will analyze their corporate level strategies to determine which I think is the most important and whether or not I believe it is a good choice.Read MoreCase Study : Corporate Level Strategy1234 Words   |  5 Pages99836 Chapter 9 1) Corporate level strategy is afraid with the strategic decisions a business makes that affect the entire organization. Financial performance, unions and achievements, human resource management and the distribution of resources are considered part of corporate level strategy. Usually senior manager makes strategy decision at corporate level. Units are identified as cost centers, profit centers or investment centers. Essentially, this suggests that corporate objectives can be broken

Concept Developed Within Classical Sociology Free Essays

Choose any one concept or argument developed within classical sociology. Critically evaluate the use of this concept or argument by contemporary sociology in trying to understand a current social issue. In my essay I am going to discuss the current economic upheaval, its impact on modern society and how Marx and his theory of alienation are still relevant today. We will write a custom essay sample on Concept Developed Within Classical Sociology or any similar topic only for you Order Now The topics covered will include classical Marxist sociological thought and modern concepts with regard to the current economic situation, for example, Industrial Action, job insecurity and the erosion of the welfare state. I will argue that people in society today, whether they are private or public sector workers or those claiming welfare are still exploited and alienated by capitalism just as they were in Marx’s day. Marx saw alienation as a process in which humanity is turned into a stranger in a world created by labour (Classical Social Theory, Craib 1997) by this he meant that the worker became a commodity and part of a production line, losing themselves and their identities to the means of production. The shift away from the freedom of human interaction through to the way in which society and social relations impose themselves upon is summed up (at least as far as capitalism is concerned) in the theory of alienation. ’ (Classical Social Theory, Craib 1997). Marx was convinced that the division of labour was the reason that man was alienated from his labour. He saw the proletariat exploited for his labour by the bourgeoisie who owned the means of production. Marx defined labour as â€Å"mans self confirming essence† and noted that capitalism had transformed human labour into an object, an external thing. Classical Social Theory, Craib 1997). It is important to understand Marx’s theory of alienation as I will be discussing its relevance in today’s society and the impact of this theory when applied to modern society. Employers only employ workers if they possess skills that are of a use value to them. In essence there is no point in employing someone who produces work of a value that is less than what they are to be paid. This is the exchange value of the workers labour power. The difference between the endeavours of the worker and the pay supplied by the employer is the surplus value, which is the profit that the empl oyer retains. This is Marx’s definition of exploitation that exists within the wage-labour relationship. In simple terms the worker is working for a wage to sustain them but also to ensure the employer gains a profit. The contrast between the two will always favour the employer not the worker. It is not that the employer overtly seeks to exploit the worker; it is in Marx’s eyes a natural consequence of capitalism. The employer pays the worker not out of the goodness of their heart but as a means of increasing their own wealth. Marx therefore perceived capitalism as being in a state of constant crisis. It is the existence of this exploitation that for Marx causes the crisis to occur. If as a worker I produce ?10,000 of goods in a month (value of labour power to employer) but I am only paid ?1,000 a month for this labour (exchange value of labour power) I do not receive sufficient pay to purchase the value of the goods I have produced. (Classical Social Theory, Craib 1997:pg94) In simple terms a crisis occurs in capitalism when goods produced by the workers are not sold. A consequence of this is that workers will be made redundant; this causes the economy to enter a depression or financial slump. This slump is only reversed when those goods are sold and companies can begin production once more. This is a very basic economic explanation of the cycle of growth and recession that has afflicted capitalism throughout its history. (Classical Social Theory, Craib 1997:pg95) The phenomenon of recession has been a constant threat within capitalist societies, not only in Marxist terms does the worker suffer the alienation and exploitation from his labour, he or she now has to contend with many other threats caused by the unstable nature of the economic system. The worker now faces the prospect of many other economic uncertainties, such as redundancy, pay freezes and pay cuts. The current worldwide recession that has plagued the banking financial sector has caused tremendous hardship for those ill equipped to deal with it. This has lead to a number of changes within the employment market. The fear of job insecurity has never been higher; the days of a job for life are now a thing of the past. Giddens refers to a concept of ‘trust and risk’. In this instance Giddens states that trust refers to the confidence that society has in individuals and its significant institutions. We live more than ever in a globalised community and society, our lives are shaped and influenced by people and institutions; we are never likely to meet. Giddens talks about society having trust in ‘abstract systems’, he uses the example of food regulation and banking systems. The current financial crisis we find ourselves in has lead to an all time low in the faith we once placed in the banking and financial world. In Britain a number of large banking corporations have had to have their losses underwritten by the tax payer. The consequence of this has been for the coalition government having to implement widespread cuts and policies to curb the financial deficit. Public sector workers and those who rely on the welfare state have been hit hardest by the new financial constraints forced upon them. (Giddens 2006:122,123) Those responsible for the current economic crisis, i. e. the banks have not suffered as a result of their mistakes in the same way that the worker or the welfare claimant have. As Marx would say, yet again the owners of the means of production have not been penalised but rather it is the proletariat who has had to incur financial hardship and exploitation. Recent examples of this include, Workers in two unions at Southampton City Council are to start indefinite industrial action from 23 May in a row over proposed pay cuts of up to 5. 5% and Postal workers in London have voted to go on strike in protest at job losses. The Royal Mail cites the need for voluntary redundancies to increase efficiency and profitability but the unions disagree, saying that forced redundancies will have to be implemented. These are two examples in the current economic crisis where workers are paying the price for a recession created by the actions of an unregulated banking system. The welfare state has also suffered in this harsh new financial reality, whilst those at the top of the banking fraternity have suffered no penalty or sanction, in fact quite the reverse, the city continues to hand out excessive bonuses. The glaring unfairness and difference that exists between those in control of the financial institutions and those who are beholden to them has never been more stark. In a bid to reduce the national debt, the coalition government has imposed budget cuts across the entire public sector. NHS, councils, the police have all had severe budget cuts. It will be the poorest in our society who will suffer as a result of these new financial constraints. This new tentative financial situation means that the worker and the claimant now face an uncertain financial future. In conclusion, if Marx were alive today he would see that nothing has changed, capitalism still retains an iron grip upon society and those who live in it. Wealth and inequality continues to widen every year. This has a serious and detrimental impact upon those in our society who can ill afford to suffer the financial hardships that have resulted from the mistakes and risks taken by those who own the means of production. Alienation and exploitation is now so widespread and there has never been a more pressing need for the works of great sociological thinkers like Karl Marx and what he had to say regarding the exploitive nature of the capitalist state. It is of crucial importance to highlight the inequality that exists within modern capitalist society. If we want and desire a fairer society for all we need to recognise those within it who suffer the most. The work of Karl Marx and particularly his theory of alienation has enabled society to understand the relationship that exists between the bourgeoisie and proletariat. The worker will continue to be alienated under capitalism but now the ever increasing unfairness and exploitation suffered by the many as a result of the mistakes made by capitalist institutions will insure that wealth inequality will continue to increase. References Giddens A, 2006, Sociology Polity Press, Cambridge Craib I, 1997, Classical Social Theory, oxford University Press Oxford http://www.bbc.co.uk/news/uk-england-london-13508478 How to cite Concept Developed Within Classical Sociology, Papers

Report of Tax and Estate Planning - Free Answers to Students

Questions: 1. Calculate the net tax payable for Darren and Samantha for the 2017/18 financial year. Show all workings. Include Medicare, Medicare Surcharge (if applicable) and any offsets or rebates that may apply. 2. Provide advice to Darren and Samantha about merging both of their businesses into a partnership. Show how you have compared the option of merging versus not merging. Show all workings/calculations. Justify your advice. 3. Advise Darren and Samantha as to whether they could possibly arrange their financial affairs more efficiently; and whether there are other strategies they could be considering to enhance their short term and/or long term position. No calculations are necessary, however you will need to provide details of the potential strategy/ies you are recommending they consider. Justify your recommendations. Answers: Answer 1. Taxable income=Gross income less allowable deductions (expenses relating to the income) Medical levy=2% of gross income Darren and Samantha Net Tax Payable Statement For FY 2017/2018. Gross Income; Darren Samantha Dar Sam Income Frm Asset= $450*52=$23,400 Jim Gardening Income = $235,000 Tupperware Commission= $72,000 Term Deposit= 5%*$40,000=$2000 Share of Rental Income Interest (And term deposit) $12,700 $12,700 ($25400) =$23,400+$2,000=$25,400/2=$12,700 Total Gross Income = $247,700 $84,700 0 Less allowable deductions Interest on Rental property 4.2%*$280,000= ($11,760) Share loan interest on rental pro ($5,880) ($ 5,880) $ 11,760 Jims gardening expense ($39,000) Expense on Tupperware ($9,000) Expense on credit card 12%*$2,700= ($324) Total Taxable Income =$247,700-$39,324-$5,880 =$84,700-$9,000-$5,880 0 Net Total Taxable Income = $202,496 = $69,820 = $0 NB; 1. There is a contra of $11,760 and $25,400 on the equally distribution of revenue and expenses from the rental property. Since the dividend earned are franked in nature were not going to subject it to taxation. Darren Samantha Darren Samantha Medical Levy=2%*$247,700=$4,954 2%*$84,700=$1,694 0 Medicare Surcharge rate= 1% 0% 0% Medicare surcharge for Darren=1%*$202,496=$2,024.96 this is because the taxable income of Darren is within the tier one of $180,001-$210,000 that subjects to 1%,for Samantha and the joint invest for Darren Samantha is not subjectable to any because its below the base tier of $18,0000. Medical Levy Surcharge=Medical Levy plus medical surcharge Total Medical Levy Surcharge for Darren==$4,954+$2,024.96= $6,978.96 Total Medical Levy Surcharge for Samantha= =$1,694+$0==$1,694 Total Medical Levy Surcharge for Darren Samantha =0 Calculation of income tax for individuals uses the below tax brackets; Fletcher 0-$18,200 - Nil $18,201-$37,000 - 19c for each $1 over $ 18,200 $37,001-$87,000 - $3,572 plus 32.5c for each $1 over $37,000 $87,001-$180,000 - $19,822 plus 37c for each $1 over $87,000 $180,001 and over - $54,232 plus 45c for each $1 over $180,000 For Darren; The taxable income for Darren is $202,496 This income therefore lies between the brackets; $180,001 and over - $54,232 plus 45c for each $1 over $180,000 Tax payable on this is $54,232 plus 45/100*(202,496-180,000) =$202,496-$180,000=$15,676 Plus 45c for each $1 over $180,000=$22,496*0.45=$10,123.2 Total Income tax payable for Darren=$10,123.2+$54,232=$64,355.2 For Samantha; The taxable income for Samantha is $69,820; Samanthas income lies between brackets; $37,001-$87,000 - $3,572 plus 32.5c for each $1 over $37,000 Tax payable on this, $3,572 plus the cover of $37,000; The over=$69,820-$37,000=$32,820 =32.5/100=0.325 The over is=$32820*.325=10666.5 Total income tax payable for Samantha=$10,666.5+$3,572=$14,238 Total Net Tax Payable Income Tax plus Medical Surge Levy; Samantha and Darren since they have private health insurance with HCF fund that is accredited they are eligible to a rebate on family basis, Dennis (2005, Pg.23) therefore they entitled to rebate offset. The collective income from the two of $ 272,316 from the combination of $202,496 and $69,820 classifies the tier 3 family threshold in which rebate ought to be calculated from Burkhauser Its therefore clear that the threshold lies between $210,000-$280,000 hence subject to 8.644% rebate premium. Rebate =8.644%*$272,316 = $23,538.99 They are therefore entitled for an offset of $23,538.99 Darrens; Total Tax Payable= Income Tax Payable +Medical Levy Surcharge = $64355.2+$6978.96 =$71,334.16 Tax Payable=$71,334.16 Samanthas; Tax Payable= = Income Tax Payable +Medical Levy Surcharge = $14,238+$1,732 =$15,970 Tax Payable=$15,970 Therefore the Total Tax Payable=$71,334.16+$15,970=$87,304 Less/offset rebate= = ($23,703.23) Darren Samantha Net Tax Payable =$63,600.77 The above calculations are done based on the following assumption; Damarren and Samantha are both residents for tax purposes. Based on the revenue generation unit rental property an assumption of 52weeks making a year is made. Since there is no revenue generated via the motor vehicle an expense relating to it is not allowable in nature. its therefore clear that any expense incurred that dont relate to revenue is therefore not allowable. An assumption that Darren and Samantha are carrying the rental property as business is made and therefore since there is no declaration on how to share gain on this have shared revenue and expenses equally. Answer 2. Partnership businesses basically involves profits and losses hence tasking the venture to declare tax return. Unlike individual income tax where prescribed tax bracket is outline hence creating guaranteed tax obligation, in partnership the latter depend on the performance and operation of the business according to Regan. If Darren and Samantha decide to merge and form partnership form of business of course a different approach on taxation has to be trailed. Its therefore expected to see Darren and Samantha declaring to have agreed to do business as partner via partnership agreement that dictates on the sharing of profit and losses respectively as well as in other occasions of dissolution, recruiting as well as conversion. Sharing ration has to be outlined depending on the capital contributed or other investment stands made. Assume that Darren and Samantha are in a partnership business we therefore expect to see income generated less deductible expenses so as to inform on loss or profit made. In reality the higher the higher the profit the greater the portion of profit Samantha and Darren share while the lower the profit the lower the share. On the other hand in case of loss suffering the loss has to be shared depending on the agreement. For taxation basis we expect partnership profit and losses to be the one subjected to tax, its there clear that tax burden depends on the declaration hence flexible in nature thus if the profit is less we expect low capture on tax while when its high the vice versa takes stand. The worst of all is when losses is suffered there is no tax that is being charged. Its therefore the discretion of Darren and Samantha to declare the profit or loss depending on the performance for tax purposes. From question one when individual i.e. Darren and Samantha are taxed depending on the incomes each of them gets they are not subjected to offsets or rather dont enjoy fringe benefits tax reliefs as well as tax credits as it is in businesses that have many parties in control Vegh,2015. Its clearly showing that Darrens net taxable pay is =$71,334.16 while that of Samantha is =$15,970 if we sum these two incomes==$71,334.16+$15,970=$87304.16 whereas that of Darren and Samantha after joined they get offsets and totals to =$63,600.77 depicting that there are factors that minimizes tax burden in partnership unlike in sole traders. Its further clear that since in partnership we only expect to pay tax after a profit has been made, on occasions that the latter doesnt occur there is no tax charge to be claimed, hence creating an avenue for the reporters of the accounts to always overstate the deduction and expenses so as to minimize profit and create loss for purposes of tax avoid Cnossen. Darren and Samantha ought to know that if they operate a partnership business there is no separation of legal entity sense instead each partner will be enjoying the paying tax on their share of net partnership income. Therefore through this they will be able to use partnership losses to reduce respective income for taxation purpose. Gains and losses from the the partnership business is mostly retrieved back to individual partners tax status. There are other tax incentives and gains that are enjoyed by partners in a partnership business the likes of capital gains which is mostly not taxed. Darren and Samantha likewise ought to know that while operating a business as partnership theyve access to 50% on any capital gain especially on the gain on the rental property whereby instead of it being summed up as taxable income for further taxation its yet to be subjected only up to 50% thus reducing the taxable income by half; i.e. Darren Samantha Dar Sam Income Form Asset= $450*52=$23,400 =$23,400*50% =$11500, thus we are only to subject $11,500 of the rental revenue for tax purpose. Likewise if the business was that of partnership form we expect each partner to just declare rent share and respective expenses in the tax return. Partnerships passes income tax to respective individual and not business hence no taxation at all in this level. Partnerships that are family based in nature a good example being this one of Darren and Samantha greatly the benefit of tax avoidance on gifts and estate Monroe(2012,Pg.4) Darren and Samantha in case they are willing to do contributions as well as distribution and withdraws them can do so without any oncome tax burden. In business there exists booms/recess or rather high/low seasons times hence leading to loss and profits. With this in mind partnership business is always lucky since the loss incurred can be claimed for deduction purposes in the partner share of loss. Darren and Samantha can control the loss by increasing allowable deductions (expenses) hence making the income being less than the expenses causing loss hence claim deduction guaranteed. If Darren and Samantha operates the business as partnership we would further subject all the expenses to be allowable with no sidelines on whether it has any direct relation to the income hence the expenses the likes of motor vehicle loan interest would be considered hence reducing the taxable income unlike the way weve failed to allow the expense with the presumption that its not relating to direct income generation. Less allowable deductions Motor Vehicle Loan Interest Payable=7%*$18000=$1260(this is if the business was partnership), hence we expect the total taxable income of $202496 to be subjected to a deduction of 1260 before being taxed bracket wise Willis. I therefore wish to strongly advise Darren and Samantha to merge so as to enjoy the flexible legal way of tax avoidance especially when the economic factors is not favoring the market. Answer 3. Financial planning forms the basis of every success on matters concerning business operation it starts from good recording keeping, tax planning, set up of internal controls, budgeting as well as cost control. Darren and Samantha are expected to be cautious on their day to day management of the business. Poor management mostly leads to business closure, losses, low profits among others the likes of provision of services and sale of goods that do not meet customer satisfaction. They are therefore required to ensure there is proper book keeping and recording that captures each and every transaction however small it is for purposes of accountability and trail. This will greatly facilitate back up and record keeping. Proper book keeping will help Darren and Samantha track each and every move that may be of any help to the business or that which retards operation hence creating an avenue of decision making. For instance if there is records indicating all the expenses and gains relating to the two motor vehicles from acquisition in my own view would analyze the gain on that motor vehicle and if there is nothing that the two generates or contribute directly or indirectly at all, would rather advise for disposal or alternative measures of probably making it for commercial purpose rather than private.. However this is only possible and applicable if there is proper book keeping. By budgeting and provision of prudent management skills is an action Darren and Samantha will not run from especially on expenditure and operations if they are to be successful financially, basically if they budget and allocate resources wisely the usage of credit cards to sort manageable expenses would not happen. Budgeting will also facilitate investing on generating units that yields returns in time so as to curb the monster of spending money on funds that do not pay back in time thus doing away with the project i.e. the two funds that do not yield anything at all would have been considered whether option wise or via alternative swaps. Tax planning is also a task that Darren and Samantha has to put into consideration for successful financial planning. This is an obligation that the states requires from every individual or partners in business or employed hence if you are not able to meet the aforesaid state obligation expect closure, prosecution ,freezing of accounts and assets Richter. All this consequences retards operation and of course shake the financial stand and position of the firms. Darren and Samantha should be advised to never buoy cot any obligation that relates to day to day operation of the firm. Darren and Samantha should introduce internal controls measures that oversees and guides each and every firm processes from primary point to the optimal point of cash generation. This internal controls should be seen to serve, protect and manage the operation of the business hence minimizing inefficiency and malpractices that would befall operations. Finally I advise Darren and Samantha to be cost effective thus introducing cost based analysis via the value of money concept this will control investing on projects that are expensive in nature and dont pay back in time. Likewise it serves the purpose of ensuring that there is no misappropriation and misallocation of resources to respective cost centers. I therefore advise them to be engaged in audit exercise for determination of true and fair state of the business in operation. I further advise Darren and Samantha to invest in financial advisors now and then for the market is dynamic and keeps on camouflaging with the prevail economic factors. References Byrnes, J.M., Cobiac, L.J., Doran, C.M., Vos, T. and Shakeshaft, A.P., 2010. Cost-effectiveness of volumetric alcohol taxation in Australia. The Medical Journal of Australia, 192(8), pp.439- Denniss, R., 2005. Who benefits from private health insurance in Australia?. New Doctor, (83), p.23. Regan, M., Smith, J. and Love, P.E., 2010. Impact of the capital market collapse on public-private partnership infrastructure projects. Journal of construction engineering and management, 137(1), pp.6-16. Richardson, G. and Lanis, R., 2007. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), pp.689-704. Siahpush, M., Wakefield, M.A., Spittal, M.J., Durkin, S.J. and Scollo, M.M., 2009. Taxation reduces social disparities in adult smoking prevalence. American journal of preventive medicine, 36(4), pp.285-291. Henry, K., Harmer, J., Piggott, J., Ridout, H. and Smith, G., 2009. Australias future tax system. Canberra, Commonwealth Treasury. Monroe, A., 2012. Integrity in taxation: Rethinking partnership tax. Willis, A.B., Pennell, J.S. and Postlewaite, P.F., 2006. Partnership taxation. Cnossen, S., 2010. Excise taxation in Australia. In Melbourne InstituteAustralias future tax and transfer policy conference. Richter, W.F., 2006. Efficiency effects of tax deductions for work-related expenses. International Tax and Public Finance, 13(6), pp.685-699. Taylor, S.M., Juchau, R.H. and Houterman, B., 2010. Financial planning in Australia. LexisNexis Butterworths. McKerchar, M., 2007, June. Tax complexity and its impact on tax compliance and tax administration in Australia. In IRS Research Conference. Borden, B.T., 2008. Aggregate-Plus Theory of Partnership Taxation. Ga. L. Rev., 43, p.717. Burkhauser, R.V., Hahn, M.H. and Wilkins, R., 2015. Measuring top incomes using tax record data: A cautionary tale from Australia. The Journal of Economic Inequality, 13(2), pp.181-205. Vegh, C.A. and Vuletin, G., 2015. How is tax policy conducted over the business cycle?. American Economic Journal: Economic Policy, 7(3), pp.327-370. Fletcher, M. and Guttmann, B., 2013. Income inequality in Australia. Economic Round-up, (2), p.35.

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buy custom A Definition for Business Ethics essay Business ethics refers to the set of values upheld by the entity, which assist in the identification of the organization with and without the organization. Ethics define how insiders and outsiders of an organization view the organization in their own perspective. These values can either be in a broad sense or stricter sense. The broad sense of business ethics focuses on the structure and practice in the attempt to establish whether they are acceptable. On the other hand, the stricter sense focuses on the values expressing the vision, commitment and moral identity. Business ethics as a concept is observed in the attempt to avoid three main things. First, a business organization carries ethical practices to avoid breaking civil and criminal law in their business undertaking. Second, business entities find it expensive to handle legal actions against them and hence, resolve to practice business ethics to avoid them.Lastly, a business image in the eyes of the society and government is immensely vital for its success and support, therefore, they practice business ethics to enhance their image. There are three broad approaches to business ethics through which business organizations apply in developing their ethical practices. These approaches based on profit, law and the moral obligation. These approaches have their own advantages and setbacks. None of these three approaches can be said to be superior and hence, it is usually the obligation of individual, business organizations choose at it own convenient. The profit approach to business ethics arises from the assumption that ethical practices assist in generating profits. There are usually two versions to the profit including the weak and the strong version. The weak version argues that excellent business ethics results into moral, business practices which are profitable. For example, an excellent employee dealing helps in terms of remunerations and working conditions improve their efficiency and hence the organization is likely to enjoy high profits. This approach is only applicable in the long run of the business operations and hence, not appropriate for short term business dealing. On the other hand, some moral dealings such as employee retention may not be profitable at all to the organization. This is particularly true when such employees turn old and unproductive or have developed disability and cannotfunction well. Such practices are economically ineffective. The strong version of the profit approach states that a competitive and free market helps in ensuring that business enterprises undertake moral practices. In this case, consumers and the labor providers are free to identify the most ethical entity to purchase and work from respectively. If workers and consumers demand excellent working conditions and quality products, the organization in the free and competitive market will strive to provide the same.Business entities which do not adhere to these demands will only strive to survive and eventually may close down their business. This approach is immensely strong since business organizations are obliged by circumstances in the market which they cannot control on their own. The profit approaches to business ethics have various setbacks. First, the economic interference of the government undermines the principle of free and competitive market. On the other hand, some consumers will prefer weak or inferior products provided in that they are cheap. In this case, some business entities may end up producing such inferior goods, which is ethically wrong. It is, therefore, clear that the profit driven approach of ethics is not applicable in all situations. The second business ethics approach bases its argument from the legal obligations. In this case, business organizations strive to avoid litigation processes as a result of harassment, reckless or breach of duty of care.This approach states that any other obligation not stated as a legal requirement is optional. Such obligations become contentious and hence there are disagreements concerning them. It is, therefore, very difficult to undertake such obligations and hence, it is not an organizational obligation to fulfill them. Some of the business ethics legal requirements intertwine with external moral requirement in the society. For example, the Muslim business world prohibits the concept of sleeping partner claiming that they enjoy gains of which they never made contributions. On the other hand, they are prohibited from earning interest from loans meant for humanitarian relief. The Chinese and the Confucians societies uphold respect to elders in their business undertakings. In these two cases, the law of the nation with these practices is not the supreme guide to business ethics; such external forces strongly influence entities. In the western countries particularly, the society is pluralistic and hence, the business cconduct code clearly exists in the law provisions and controlled by the national social group. There is the unified code of business ethics including fair advertisement, product safety and fair, human resource practices.On the other hand, the subgroups carry out their obligations depending on their beliefs and values. Those business organizations not affiliated in any subgroup take the obligation of the society where they operate, as guided by law. Entities which move beyond the law obligation in their business ethics, undertake practices or assume corporate codes, which are optional. For example, an organization resolves to pay its employees much higher than the legal minimum remuneration. Some will undertake their business in such a way that they improve the peoples way of life in the society. The legal business ethics approach has its own setbacks. First, it restricts the moral obligation of some corporation only to the legal provisions; therefore, it is hard to criticize unscrupulous business practices which are legal. Secondly, this approach would be effective in countries with strong legal provisions and systems; therefore, it is not effective in countries where the legal systems and practices are poor. The third business ethics approach is the general moral obligations which derive its principles from both the legal and profit approaches. In this approach, there are principles which are unevenly acceptable and no business organization or group of people can reject them on any grounds. These principles include the harm, fairness, human right, autonomy and veracity principle.These principles are exceptionally general as they do not specify what can qualify to be harmful, unfair or against human rights. The set back of this approach to business ethics is that they are complex to apply in abstract situations. In conclusion, business ethics is a complex issues, but immensely important for the entity, employees, customer and the government among any other individuals with an interest in the organization and its operations. It is clear that there is no perfect approach to the business ethics as demonstrated in this paper. Business organization should embrace the approach which best fits to the most if not all the stakeholder to ensure that it enjoys the optimal benefits of these practices. Business ethics practices should not be static in nature; there should be a room to adjust them as the society, technology, law and economy among others changes. 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Outline the main problems with the biological approach to crime and Essay

Outline the main problems with the biological approach to crime and criminality - Essay Example (1) The main theme of Demonic perspective is that crime was caused largely by demonic influence. Although the â€Å"devil made me do it† is certainly an explanation of criminal behavior, it is not a scientific theory. Supernatural forces cannot be observed, and the demonic perspective (like our â€Å"little green creature† example) is therefore not testable. Toward the end of the 1700s, the demonic perspective was challenged by a group of philosophers who came to be called classical school criminologists. (1) Classical school believed that God instilled in humans the capacity to exercise free will and the ability to choose a course of behavior through reason. Several scholars — chief among them Cesare Beccaria and Jeremy Bentham — used this general platform to argue for legal reform. In doing so, these penal reformers also articulated a scientific Theory of criminal behavior. Classical school theory dominated criminological thought into the late 1800s, until it was challenged by a new group of theorists. The influence of the classical school of criminology began to wane in the late 1800s. One reason for this decline was that changes in the legal system based on classical theory failed to reduce crime (i.e., crime rates continued to increase).43 More importantly, the underlying assumption of the classical school—that behavior was the result of rational calculation — was criticized for being too simplistic. Throughout the 1700s, scientists such as Galileo and Newton made great discoveries about the workings of the physical world. These demonstrations of cause-and-effect relationships were made through careful observation and analysis of natural events. It was not long before scholars applied this scientific method beyond the physical world to the social world. Auguste Compte, the 19th century scientist considered the â€Å"father of sociology,† argued that human behavior was

Explore one persons relationship with a public space Essay

Explore one persons relationship with a public space - Essay Example He attends the national stadium at least once every weekend as part of his leisure activities. The national stadium is a place where crowds of people frequent especially when there are national matches during the sports season. To conduct an interview with Mr. Williamson, I started by creating a rapport with him. After identifying him, I approached him and after a short familiarization, I talked him about the purpose of my interview. I assured him that the interview was meant only for learning purpose and not for any other malicious reason. It is after this assurance that he expressed his willingness to answer my question. The main purpose of my interview was to investigate Mr. Williamson’s relationship with the public space. I intended to know the extent to which he associated with this physical space and the role this adventure played in his life. To obtain more information, I preferred to use open-ended question to give him the freedom give the interview a direction. I leant that the national stadium is one place that he visits more frequent than all other places. For the last years, he had not failed to visit this place for at least once on a weekend. He had strong connection for this place and he expressed that he did not have any plans to stop attending the place. One of the reasons why Williamson likes to visit this place is because he is a strong fan of football. I learnt that football is one Williamson’s favorite hobby and since the stadium offers an opportunity for him to have a live view of the national team playing, he finds it an exciting place to visit. Therefore, his visit there is part of fulfilling his hobby. Williamson’s desire for football started a long time ago when he was still a small child. He described the moments that he spent playing football and his participation in the school team. In the previous company that he had worked, they had a football team and he was one of the

Luxurymarket in china Dissertation Example | Topics and Well Written Essays - 8000 words

Luxurymarket in china - Dissertation Example After testing the relationship between independent variables (i.e. â€Å"CSR†, â€Å"CA†, and â€Å"CSR + CA†) will significantly affect the dependent variables (i.e. â€Å"willingness to purchase† and â€Å"willingness to pay a premium price†), the research findings show that only CA can directly affect the Chinese consumers’ willingness to purchase and willingness to pay a premium price for luxury clothing brands in China. Since the Chinese consumers expect luxury fashion clothing brands exert an effort to become socially responsible, this study highly recommends that the luxury clothing companies should develop and implement a â€Å"high-fit, proactive initiatives† in order to strengthen their corporate and brand image, increase the customers’ brand loyalty, build a stronger relationship with the community members, establish trust among the public consumers, and increase the overall satisfaction of the customers. Table of Con tents Executive Summary ............................................................................................................. 2 Table of Contents ................................................................................................................. 3 1. ... ............................................. 6 1.3 Research Questions .................................................................................... 6 1.4 Research Hypotheses ................................................................................. 7 1.5 Proposed Theoretical Framework .............................................................. 7 1.6 Assumptions .............................................................................................. 8 1.7 Rationale for Selecting the Research Topic ............................................... 8 1.8 Scope and Limitations of the Study ........................................................... 9 2. Literature Review ..................................................................................................... 10 2.1 Basic Information about Corporate Social Responsibility (CSR) ............. 10 2.2 Impact of CSR Initiatives on Consumer Behaviour, Intention to Purchase, and Intention to Pay a Premium Price for Luxury Items ........... 12 2.3 Conditions that will make CSR Initiatives Create a Positive Impact on Consumers’ Purchasing Behaviour .............................................................. 16 2.4 CSR Initiatives of Well-Known Luxury Clothing Brands ......................... 19 2.5 Chinese Consumers’ Perception on CSR Initiatives .................................. 20 3. Research Methodology ............................................................................................. 21 3.1 Research Methodology .............................................................................. 21 3.2 Population and Sample Size ...................................................................... 22 3.3 Research Analysis

KBR Leadership Essay

KBR Leadership Essay Leadership and the leadership style used by the company and its relationship with the leadership theories: Leadership style in given organization is quite simple, open and goal focusing. Targets are given to functional and cross functional teams managed by team leaders, in team works every one has right to participate in decision making process, every team member can explain his opinion openly. Leader of the teams are expertise of their fields they better know how to overcome different problems. Leaders in this organization are responsible to maintain discipline, ethic and integrity in team and team work. Most of responsibilities are on the shoulders of leaders. Power distance is quite low in this organization as every one works for common goal, it is not difficult to communicate to leaders or seniors of the teams as vertical communication is open and honest, team members have good level of contact with their leaders and leaders are easily approachable. Leaders in this organization are used to of motivating their team members by trusting in them and expecting right job from them. Most of things are clear to team members as leaders dont hide things from them and try t o keep transparency in operations. Leaders expand the description of jobs by giving team members a variety in tasks and usually jobs are open ended. This style of leadership let the personnel progress and gives freedom for decisions making. Relationship with leader ship theories: Leadership in this organization includes a part of Fiedlerss leadership contingency theory (1960s) least preferred co-worker scale and situational control, in which leadership style is measured between task motivated leadership and relationship motivated leadership, leadership style of given organization is in between as it is target oriented and relationship motivating as well. In relation to situational control leaders in this organization are well aware of outcomes of their team members actions and decisions. Leadership in KBR is also near to Houses path-goal leadership theory which focuses on four leadership behaviours directive leadership, achievement -oriented leadership, supportive leadership and participative leadership. as path-goal theory says that key function in leadership is to adjust yourself according to situation in KBR leadership is more flexible, have a lot of experience and are more responsible so KBR is quite near to this theory and supportive leadership that focuses on developing good relations with subordinates and friendly work climate, in KBR leaders motivate the team members and seniors are approachable and other things discussed above made leadership in KBR quite supportive. KBRs leadership also follows the achievement -oriented leadership which emphasize on setting targets for subordinates and showing confidence in personnels abilities. In KBR leaders after assigning tasks to their team members expect right job from them it makes KBRs leadership achievement oriented. In participative leadership behaviour of leader is to involve subordinates in decision making and in KBR it provides bases to leadership. Transformational approach of leadership is also quite near to KBRs leadership as followers in KBR are motivated to go beyond job description and work for common good. Source of organizations culture and its implication on the workforce and organization performances: Morris W Kellogg is the saga of the company, means that he started the story of KBR and his story provides a lesson to whole organization members and gives foundations to culture of organization. Management philosophy of organization is based on commitment to health and safety and discipline. Individuals in organization have open and honest relationships there is good communication between all levels of management, in relationships mutual respect is always there. Most of things are transparent before everyone in organization, at all levels individuals are responsible but top management has more responsibilities Organization struggling to sustain integrity and specialization. work is divided among different specialized teams individuals at all levels have freedom of decision making and providing opportunities to grow to staff are is part of organizations culture. Organization always attracts talented graduates and specialized people as specialization is a part of organization culture. Organizations culture emphasis on going beyond customer‘s expectations. Organization delivers quality services to its customers. Organizations staff lives near the project location to better understand the situation. Organization works to innovate new things to expand its divisions and operations. Organizations culture causes a good relationship among whole work force. It makes the workforce to struggle for specialization and integrity. It causes exploring new things. whole work force has to obey the discipline and ethics. Communication among force needs to retain the mutual respect factor. Organizations culture is best fit for its operations, it helps to give maximum performance and achieve organizational goals. Culture of organization helps in continuous improvement, integrity and specialization. It provides motivation to individuals. Organizations culture moves the organization towards functional structure to get maximum integrity. Explore how the culture of the organization has impact on both the leadership and the organization structure of organization? Organizations culture plays an important role in providing bases to leadership. The leaders in organization takes the culture along and transfer it to subordinates major things in leadership which are from culture are integrity ,specialization, development of good relationship, work for crossing the customers expectations. Given above characteristics impact leadership style it makes leadership more cooperative. Leadership in KBR also opens door for innovation which is one of basics of firms culture. Transparency factor of culture makes the leaders to discuss things with subordinates openly, innovation factor of culture makes the leaders to let the subordinates go beyond their job description. For specialization leaders must be expertise of their fields. Element of honesty prevent leaders form politics. Element of the relationship building makes the leaders work with teams. Many things of culture also have affect on structure of company as honest relation and mutual respect and communication all these things give dimensions of low power difference, small hierarchy and flat structure to organization. Factor of specialization has divided the firm in many business units to bring maximum quality and specialization Need of specialization causes the organization to develop a set up to attract talented graduates, expertise towards the company. To create this attraction organization gives opportunities to personal progress and freedom of decision making and goo reward system specialization also divides the organization further business units. Due to specialization organization is gradually moving towards matrix structure which is more expensive and complicated but is necessary to meet the organizational and cultural needs Shareholder and employee benefits make the organization to give employees opportunities to grow and make profits for share holders. Relationship element of organization divides the management in few layers to built strong relationships The issue of motivation theories the motivational policies used in the case and its impact on individual and organization performances: KBR has developed a motivating culture for its personnel, there is a small distance between the upper management and the lower management, vertical and horizontal communication is not complicated ideas can be shared, team leaders always there to motivate and help their team members, most of things are transparent before employees as they are trusted by their seniors all these things motivate them and make them feel that they are part of organization besides this jobs has been designed to motivate the personnel, they have freedom to make decision and they can identify and solve the problems by their own judgment, challenging goals are give to staff member according to their specialization which motivate them to make difference there is a strong relationship between senior management and the subordinates, all above elements motivate the staff and make them feel that they are like a family and have power and freedom to some extend they know that their actions can influence the organizat ion, in future they have many opportunities to prosper on the bases of their work and there is no typical strict boss on them. Motivated staff ultimately leads the organization towards efficiency and success. As jobs do not have strict boundaries so there are more chances of exploring new things that enables the firm to have new ideas. Organizations motivating strategy develop loyalty in employees and it also attract talented graduates towards the organization as they see opportunity to grow and talented staff plays an important role in organizations achievements. Motivation strategy of this company follows rules described in Alderfers ERG theory which focuses on existence needs, relatedness needs and growth needs and it also follows the acquired needs theory which emphasize on achievement , affiliation and power needs. And KBR has opportunities to grow, strong relationship with employees and challenging jobs to make achievements all these things bring firm near to these theories. KBRs strategy is also near to two-factor theory of Fredrick Herzberg. this theory shows certain factors which play an important part in motivating and providing job satisfaction to employees these factors are given below in diagram, according to this diagram KBR has most of job satisfying factors in its strategy. (Organizational behaviour Schermerhhorn, Hunt, Osborn, seventh edition, 2000, page: 114) The nature of team, its structure and how it has impact on organization performances: KBRS management structure is flat and has few layers of management organization has adapted functional structure for its project in which teams work under specialists leadership and all members struggle for common goal as all are accountable for it. In teams all members have good relationship with each other mutual respect is always there every team member has god level of contact with seniors all members have efficient communication skills role of every team member is clearly described and he also has a freedom to some extent. All key tasks are given description team members need to be flexible teams are ready to accept any challenging task all teams working for same project have interaction with each other and work together to satisfy customer by delivering services beyond expectation. this structure of is according to day- to -day business needs of organization. Now company is gradually moving towards matrix structure in which cross functional teams consist on expertise from different functional departments utilize maximum of their skills to achieve organizational goals. KBRs structure helps it to achieve perfection in services as specialists teams work on projects assure quality and helps to sustain quality this functional structure also help the organization to meet its day to day requirements. Team work gives guarantees clear performance objective and enhances creativity in organization that plays an important role in going beyond expectations Cross functional teams bring an increase in work speed, provide broader information and struggle to sustain integration. All these things cause a perfection in lesser time that take the firm towards customer satisfaction. How effective do you think company approach to people management will be in ensuring improved results and enhancing the change management process? KBR has developed its structure to deliver services efficiently to its customers in all conditions, this structure also enables to work for the benefit of its shareholder, employees and communities the organization serve. In KBR the chain of command is small there are not many layers in hierarchy of management span of control is larger in this organization. A few layers cause a decrease in distance between upper management and lower management, individuals are not answerable to many bosses. Staff at upper management level has more responsibilities individual at upper level are expertise of their fields company also hire fresh graduates in its lower management and training is given to them so a new person can be a part if this organization at any level but new staff member has to show performance in 12 months probationary period .All individuals in KBR are given a degree of freedom to make decision. Every single post has an opportunity to progress and prosper personally. Jobs are desi gned to continue the learning process and exploring new things. Because of few management layers it is easy for upper management to control the subordinates as they can directly contact them and they can be informed with the staff problems and it also cause a motivation in staff as they can easily approach their seniors. This structure also help in unity of command besides this a few layers of management cause a decrease in cost and time. In horizontal structure organization is a functional and matrix organization and this structure leads towards clear targets and specialization. All individual selected for the organization have quality of adaptability so any change can be easily adapted. Because of few layers in management it is easy to bring a change. As company is changing towards matrix structure which is quite near to functional structure so it is easily acceptable. Problems caused by change can easily be known to upper management and can be solved and all conflicts can be removed. Explore the way individual and organization behaves liking this with relevant theory that you are familiar with how would this impact on any the organizations change process: Individuals in KBR are flexible, technically competent they use their own judgment in understanding the things and the have good interpersonal skills. Employees in KBR expect growth and reward for their work. All these traits bring KBR,s staff near to following theories. Self monitoring: According that individuals have ability to adjust their behaviour according to situation. Maglino and associates: this theory focuses on four points. Achievement, helping and concern for others, honesty and fairness (Schermerhhorn, Hunt, Osborn, seventh edition, page: 72) Varooms expectancy theory: According to this theory motivated staff believes that effort will yield acceptable performance performance will be rewarded the value of reward is highly positive Companys first priority is to satisfy the customer and after for that company focuses on financial responsibility, accountability and discipline there is no compromise on health and safety. Organization also focuses on ethics and integrity. Company struggles for continuous improvement and grow globally company has been opening new business units and innovating new things. Organization trust in its staff and right job is expected from them. Companys behaviour has relevance with following theories. High performance management theory covers all characteristics of KBR. Core points are given below Total quality management: total commitment to high quality results continuous improvement and meeting customer needs. Empowerment: allow individuals to make decisions that affect them or their work. Intellectual capital: total knowledge, expertise and energy available from organization members. Employee involvement Integration Organizations and individuals behaviour has a positive impact on the change process as the given above characteristics shows that individuals and organization is ready to accept change and this change is also a part of continuous improvement so flexibility adaptability continuous improvement struggle for high quality integrity all these things enables organization and individuals to accept and implement the change. Explain how the company has managed it change process and how it has benefited from this management process: Company implemented planed change strategy, in planed change organization followed the rational persuasion process in company used facts, special knowledge and rational arrangement to create change. Companys management system helped the company to implement the change as companys management ensures flexibility adaptability and because the management process is simple that is why it is easy to implement a change, few layers of management help to minimize the change cost and time it also decrease the probability of resistance to change. Firm is already working for specialization and integration and change will assist the firm in it. As management system gives reasons to change, the quality information, security, retention of power, good resources and good timing all these things makes the organization to accept the change Recommendations for future improvement: Let individuals clearer what exactly need to do to get desired reward Shift few more responsibilities on the shoulders of subordinates and more specify their jobs. Create a sense of urgency For teams facts and information should be given on regular bases Discuss companys high performance standards with staff Provide a variety in rewarding Let the individuals know how well they are working Make a real understanding of what firm stands for Make a good understand sense of informal rules and expectations so individual understand what is exactly expected of them Create a warmer interpersonal environment between upper management and lower management Staff at lower level must given performance feed back on regular bases Involve more subordinates in managerial decision making Link the team results to organizational outcomes Evaluate team and each individual members performance Make the culture more strong with rites, symbols and rituals Let the staff develop their own view how to develop tow ards organizational goals Increase decentralization, participation and create more decrease in rigidity Subordinates should be informed about the coming fears Conclusion: KBR is a big company rapidly growing globally. The company is enhancing its operations efficiently and quickly, business is divided in sub business units company is continually increasing its business units, company is conducting business by keeping its culture along. Structure of the organization is flat there are quite few layers in management which make management process easier, horizontal structure of organization is functional now firm is moving toward matrix structure. leadership of organization is motivating and communication between all levels of organization is quit easy. Most of responsibilities are on the shoulders of senior management .Senior management must has an understanding with the following areas of responsibility Provide strategic and operational leadership Develop and motivate others Be approachable and open to ideas Display honesty and integrity Individuals at all levels have freedom to make decisions and at all levels opportunities to grow are given, a new mem ber can enter in firm at any level. Every new person must have following traits Technical competence Strong oral and written communication Relationship building and team work Planning and organizational skills Adaptability Policies of organization attract talented graduates and specialists

Thailand Essay -- Information History Culture Customs Papers

Thailand The topic that I will be discussing is Thai culture. In this, it will include areas that influence this culture. First, I will give you the geographical information of the country of Thailand. The second area that I will look at will be language. Language is an extremely important part of culture and some say that one cannot be found without the other. After that I will inform you about customs, traditions and taboos in Thai culture. This is a very important part of culture and is what shows the differences between cultures. Then I briefly tell you about the government and some national symbols, such as the flag, the symbol, colors, anthem, dress, and national day. Next, I will explain about religion in Thailand. In most cultures there is religion, but in Thailand it is interwoven into its whole culture and it is hard to separate the two. One other thing that I will include in this paper is a link to a page with pictures from my trip to Thailand. National Standards for Geography I believe that I applied six out of the eighteen National Standards to this paper. The first two standards were under a section called "Seeking the World in Spatial Terms." When you look under this, the first I used was "knows and understands how to use maps, globes and other graphical tools to acquire, process and report information." The second standard was "Uses mental maps to give spatial perspective to the world." Then the second section is called "Places and Region." Under this section it says "Knows and understands the physical and human characteristics of places." The next section is called "physical systems" and I used only one standard in this one. This standard says that one "Knows and understands that physical pro... ...c.th/thai/thai.html (9 Apr 1999) 5. Ronnakiat, Nantana. "The Thai Writing System." Apr 5, 1997 http://thaiarc.tu.ac.th/thaiwrt.html (9 Apr 1999) 6. National Identity Office Under the Prime Minister, Royal Thai Government. "Thailand at a Glance." 28 February 1997 http://www.mahidol.ac.th/thailand/glance-thai/thailand.html (11 Apr 1999) 7. Tourism Authority of Thailand. "Environment" Welcome to the Land of Smiles. 1997. http://www.tat.or.th/about/index.html (9 Apr 1999) 8. Tourism Authority of Thailand. "Religion." Welcome to the Land of Smiles. 1997. http://www.tat.or.th/about/religion.html (9 Apr 1999) 9. Vongvipanond, Peansiri. "Linguistic Perspectives of Thai Culture." Thai Culture in Language. 11/11/98 http://thaiarc.tu.ac.th/thai/peasiri.thml (9 Apr 1999) to Lesson Plans and Research Papers 1999

Life Is Too Easy for People Essay

That depends entirely on the young person, some are very challenged and some are not and the way this affects them varies from individual to individual. No doubt some, through no fault of their own are very understimulated and could achieve more with a bit more pressure, some are also overstimulated and might achieve more if the entire world backed off and left them alone for a little bit. Take for example the young person in the UK who wants to go to university – their path is pretty much mapped out and loans are guaranteed. They can have a pretty easy time of it all the way up to graduation and get by (if they choose) without ever being really stretched in life (although if they leave Chipping Sodbury Technical College with a third class degree in wine tasting and a 50k debt it will catch up with them pretty rapidly). On the other side of things take the young person who wants to learn a trade, buy a house and raise a family. Apprenticeships are hard to come by and do not offer a living wage while starter house prices in many areas stand at fifteen years of tradesman’s wages before tax. This is not an easy start in life by anyone’s estimation. The only thing for certain is that our current state of affairs was largely influenced by the economic and social policies of our forebears which leaves me a little unsure who has the right to moan about the situation even if young people do, broadly speaking, have an easier time nowadays.

Kyoto Treaty on Global Climate essays

Kyoto Treaty on Global Climate essays During a United Nations conference of parties on December of 1997 in Kyoto Japan, the United Nations had a convention on climate change. In the convention the United Nations proposed a solution to the threat of climate change leading into an arrangement known as the Kyoto Treaty or Protocol on Global Climate Change. The Kyoto Treaty or Protocols aim is to combat the global warming by limiting emission Greenhouse gasses, Carbon dioxide CO2, Methane, Sox nitrous oxide NoX, hydorflourocarbon, perflourocarbon, and sulfur hexafluoride to 5-7% below the 1990 levels, the UN hopes to reach this aim during the period of 2008-2010. The Kyoto treaty or protocol is an extension of the Montreal Protocol which is a landmark international agreement designed to protect the stratospheric ozone layer. The treaty was originally signed in 1987 and substantially amended in 1990 and 1992. The Montreal Protocol requires that the production and consumption of compounds that eat up the ozone layer in the atmosphere chlorofluorocarbons (CFCs), halons, carbon tetrachloride, and methyl chloroform are to be regulated out by 2000. So far about 168 nations have signed the treaty including 130 developed nations but not China nor India. Climate change and its causes: these gasses, supporters say, are the main contributors to global warming that, if unchecked, will lead to such dire results as more severe flooding, catastrophic raises in sea level and the northern shift of agricultural production.(Pope Charles). Global Warming has caused that an about 5500 square kilometer piece of glacier from west Antarctica broke off on march 11 2002 along with the Antarctic Peninsula which lost about 3250 square kilometers of ice. "Such warming is not universal across Antarctica - on average the coastal regions about Antarctica are warming - and that trend is very strong in the Peninsula region. However continued warming and the progression southwards of ...

Shall we Dance essays

Shall we Dance essays Shall we Dansu, directed and written by Masayuki Suo, has a subtle artistic appeal to any viewer. The film hints at an even greater dilemma in life that relates to the audience. When we have it all, the car, the house, 2.5 children will it be enough? Mr. Sugiyama is a forty-something who goes to sit at a desk and work in an office building and then goes home to his wife and daughter. As he commutes home the train stops at a station and when he looks up, Sugiyama sees a lovely young woman looking out the window of a dance school. Every time the train stops at that station, there she is. So one day he gets off the train and goes up to the dance studio where he signs up for lessons. In this movie the visual symbols convey more or just as much as the actual conversations held between characters. The lighting and the body language are the two most effective visual symbols used to bring the viewer into the plot. At the start of the movie everything is dull and dark nothing is bright with the exception of the street signs. This cold gray overcast lets it be known that Mr. Sugiyama is depressed and unhappy with his life. Almost every scene before he starts his dance lessons contain very calming colors such as whites, blacks, blues, grays. You feel the unhappiness and despair. Then on the train he looks up and sees this dance studio glowing with warm light. This is the answer to his depression. Once he starts the lessons every time he is at the studio warm colors are present. The colors help to communicate emotion. Hot or warm colors express excitement, intensity, urgency, passion, heat, love, excitement, and strength. All of which Mr. Sugiyama feels when he dances. Cool colors express dignity, power, melancholy, heaviness, trust, reliability, sophistication, death, rebellion, and emptiness. All of which he feels before he starts dance lessons. Mia Kishikawa is the object of his affection, but we soon learn that she has her own proble...

Visual analysis of symbol Ferrari(Based on Arnheim's concept) Essay

Visual analysis of symbol Ferrari(Based on Arnheim's concept) - Essay Example The film while on the process is nothing but a portrayal of the things that might have happened or will happen but not the actual. The film on the other hand, no matter how we say is just a portrayal of the real and not the actual is patronized by the audience in a way that they relate the things happening in the movie to real life. Arnheim relates this idea to Gestalt psychology which in simple words refers to looking at the whole rather than its parts. In the book by J. Dudley Andrews entitled Major Film Theories, Arnheim's idea on looking at the table as an unchanging rectangular table no matter how the eyes go near it is an example of the view as a whole. He said that a person as he looks at the table at one side or at another distance does not make the table's image change. It will still be the same rectangular table in the mind of the viewer. Instead of looking at it as a trapezoidal item as the position of the viewer changes, the form stays the same. That is because the person sees it as a whole and not of a specific angle or position. Understanding these things also need a clarification of the most important view that Arnheim used in the book Art and Visual Perception. He raised the point that in order for an art to be recognized as a material that is not a limited raw material, it should achieve a general pattern coherent to nature. He said that equilibrium must be achieved between the artist's ideas and the stimuli of the world. The query is not on the understandability of the object but on how the ideas can be related to people and the surrounding elements. He also warned that artists may create ambiguity once this general pattern is not achieved. In short, the possibility to attain vagueness is just at hand once there is no balance between the relevant elements of the world and the artist's ideas. Through this so called pattern, it is not hard to connect the ideas in the accepted reality to that of the artist. Motifs like rising and falling, dominance and submission, weakness and strength, harmony and discord, struggle and conformance, underlie all existence. We find them within our own mind and in our relations with other people, in the human community and in the events of nature. Perception and expression fulfills its spiritual mission only if we experience in it more than the resonance of our own feelings. It permits us to realize that the forces stirring in ourselves are only individual examples of the same forces acting throughout the universe (Art and Visual Perception, p. 434). All these ideas mentioned are present and can be seen with the Ferrari logo. The Prancing black stallion that gestures and introduces the famous name of the Italian car manufacturer in Maranello and Modena Italy is not seen as a standalone stallion, or even a yellow-filled horse symbolizing the country through the three colors green, white, and red. It represents Ferrari. The symbols mixed together create oneness through the meaning when people would utter "Ah Ferrari!" The question is not what the Stallion stands for or why there are three colors and so on. Anyone can say that Stallion is for racing and the three colors stand for the Italian flag or it can also be of another meaning. The emphasis is on the general pattern that it

IAS 17- LEASES Essay Example | Topics and Well Written Essays - 2000 words

IAS 17- LEASES - Essay Example Recognizing this need for a proper accounting of lease financing transactions the International Accounting Standards Board (IASB) has issued IAS 17 in respect of the leasing and financial instruments in the year 1982. It is observed that in spite of the changes that these standards propose to bring about the companies are still able to resort to Off Balance Sheet Financing which vitiates the objectives of the standards introduced by IASB. This paper presents a detailed review of the effectiveness of IAS 17 in achieving its objectives and comments on the new standards proposed to be issued in this respect. "A finance lease should be reflected in the balance sheet of a lessee by recording an asset and a liability at amounts equal at the inception of the lease to the fair value of the leased asset net of grants and tax credits receivable by the lessor; if lower at the present value of the minimum lease payments." (Khan, 2007) The lessee should be appropriated between the finance charge and the reduction of the outstanding liability. A finance lease involves the accounting of the depreciation charge for the leased asset as well as the financing charge for the relevant accounting period. In respect of the operating lease the rental expenses for the accounting period shall be charged to income. The charge to income should be recognized on a systematic basis which represents the time pattern of the benefits for the user. The amount of the assets that are subject to finance lease should be disclosed at the values as at the balance sheet date. Liabilities relating to the leased asset should be disclosed separately from other liabilities. The liabilities are to be differentiated between the current and long term portions. The lessee's commitment for minimum lease payments under finance lease or non-cancellable operating lease having tenure of more than a year should be disclosed in summary form. This disclosure should specify the amounts and periods in which payments would become due. The accounting statements should also specifically disclose any significant financing restrictions or other conditions attached to the leases. Accounting and Disclosure under IAS 17 by Lessor An asset held by the lessor under finance lease should not be disclosed in the balance sheet as property, plant and equipment. Alternatively the asset item should be shown as receivable at value that equals the net investment in the lease. The recognition of finance income on the lease should be calculated using any specific pattern that reflects a constant periodic rate of return. This rate of return should be based on either the net investment outstanding or the net cash investment outstanding in respect of the particular lease under consideration. There is no specific method prescribed for estimating the value or the net return. Rental income on the lease should be recognized on a straight line basis over the term of the lease unless the lessor finds any other systematic basis that is more representative of the time pattern contained in the lease contract concerning the earning process. The main

People Obsessed With Their Appearance Essay Example | Topics and Well Written Essays - 750 words

People Obsessed With Their Appearance - Essay Example Repetition of these standards of attractiveness in both genders in media sustained over years has finally convinced the audiences that in order to be classified as attractive, they need to start working towards fulfilling these criteria of beauty. Surgery is the most effective and easiest but expensive way of enhancing one’s looks. Most of the people who can afford a surgery go for it because they want at least one feature in their body to be improved. Again, media is responsible for this since a vast majority of the celebrities both male and female have undergone botox surgeries to modify the shape of their nose or lips, be they from Hollywood or Bollywood or any other film industry. Since the celebrities are taken as models by the general public, they follow them in the same way thus ending up getting surgeries. â€Å"Americans had nearly 14m cosmetic procedures last year, spending $10.1bn in the process - on collagen and botox injections, breast implants, buttock lifts and nose jobs† (â€Å"US plastic surgery†). Unfortunately, not every surgery results in an improvement in the facial feature. Countless cases of surgeries gone wrong can be witnessed on Google images. People know that undergoing a surgery can be risky and the damages last forever, but this warning has no effect on the determination of many to undergo the surgery. In the recent years, many new techniques of fat removal have surfaced. These techniques include but are not limited to fat removal with liposuction, and incision.

Signs and Symptoms Essay Example for Free

Signs and Symptoms Essay ~Cough, Unintentional weight loss, Fatigue, Fever, Night Sweats, Chills, Lost of Appetite. â€Å"Treatment† With tuberculosis, you must take antibiotics for at least six to nine months. The exact drugs and length of treatment depend on your age, overall health, possible drug resistance, the form of TB (latent or active) and the infections location in the body. â€Å"Signs of Symptom† Fever, Loss of appetite, Headache, Tiredness and a general feeling of being unwell (malaise), Once the chickenpox rash appears, it goes through three phases, Raised pink or red bumps (papules), which break out over several days, Fluid-filled blisters (vesicles), forming from the raised bumps over about one day before breaking and leaking, Crusts and scabs, which cover the broken blisters and take several more days to heal. â€Å"Treatment† In otherwise healthy children, chickenpox typically requires no medical treatment. Your doctor may prescribe an antihistamine to relieve itching. But for the most part, the disease is allowed to run its course. If youre at high risk of complications For people who have a high risk of complications from chickenpox, doctors sometimes prescribe medications to shorten the duration of the infection and to help reduce the risk of complications. â€Å"SIGNS AND SYMPTOMS† Sudden high fever, Severe headache that isnt easily confused with other types of headache, Stiff neck, Vomiting or nausea with headache, Confusion or difficulty concentrating, Seizures, Sleepiness or difficulty waking up, Sensitivity to light, Lack of interest in drinking and eating, Skin rash in some cases, such as in meningococcal meningitis. â€Å"Treatment† Bed rest Plenty of fluids Over-the-counter pain medications to help reduce fever and relieve body aches â€Å"Signs and Symptoms† Fever, Sore throat, Headache, Vomiting, Fatigue, Back pain or stiffness, Neck pain or stiffness, Pain or stiffness in the arms or legs, Muscle spasms or tenderness, Meningitis â€Å"Treatment† Bed rest, Antibiotics for secondary infections (none for poliovirus), Analgesics for pain, Portable ventilators to assist breathing, moderate exercise (physical therapy) to prevent deformity and loss of muscle function, A nutritious diet. â€Å"Signs and Symptoms† Moderate to severe shaking chills, High fever, Profuse sweating as body temperature falls, Headache, Vomiting, and Diarrhea. â€Å"Treatment† Chloroquine (Aralen) Quinine sulfate (Qualaquin) Hydroxychloroquine (Plaquenil) Mefloquine Combination of atovaquone and proguanil (Malarone) â€Å"Signs and Symptoms† Spasms and stiffness in your jaw muscles, Stiffness of your neck muscles, Difficulty swallowing Stiffness of your abdominal muscles, Painful body spasms lasting for several minutes, typically triggered by minor occurrences, such as a draft, loud noise, physical touch or light, Fever, Sweating, Elevated blood pressure, Rapid heart rate. â€Å"Treatment† Antitoxin. Antibiotics. Vaccine. Sedatives.

Sociology Essays Sexual Harassment Work

Sociology Essays Sexual Harassment Work Sexual Harassment Work Introduction It is only in the past ten years or so that sexual behavior has been researched. The history of the term â€Å"sexual behavior† is thus short. Sexual harassment accounts for behavior that is socially, morally and verbally unacceptable at the work place. This leads to an antagonistic environment to work in. Physical and psychological health is worsened. The entire life of a person may be doomed after a horrific experience at the workplace. Definition of Sexual Harassment: According to the University of California, Los Angeles (UCLA) Sexual harassment is unwelcome advances, requests for sexual favors, and other verbal or physical conduct of a sexual nature, when submission to or rejection of this conduct explicitly or implicitly affects a persons employment or education, unreasonably interfered with a persons work or educational performance, or creates an intimidating, hostile or offensive working or learning environment. The United Stated Equal Employment Opportunity Commission (EEOC) defines sexual harassment in the following way When an individual is facing uninvited sexual advances, favors, or verbal or physical abuse, and his/her employment is being affected by this, it is termed sexual harassment. (EEOC). Continuous pestering by team mates at work is becoming part of the norm nowadays. Sexual harassment involves sexual bias. The term can be defined as any unwelcome verbal, visual, or physical conduct of a sexual nature that is harsh and affects working conditions pessimistically. According to Fitzgerald,† Sexual harassment is difficult to measure and difficult to prove.† A variety of effects follow such behavior. Livingstone (1982) describes how cultural standards aggravate a woman’s feelings of coercion following sexual harassment since socialization seems to give men the right to practice sexual encounters, and women are the main victims of these unpleasant acts. Sexual harassment can be distinguished as: Quid pro quo: in which the employee is demoted or downgraded due to a refrain from sexual interaction. Hostile working environment, in which undesirable conduct of a sexual character creates a painful work atmosphere for some employees. Gender harassment is basically when a woman is treated differently because she is a woman. This includes general sexist remarks and behavior (Fitzgerald 1990). This creates a hostile environment for women. Gender harassment differs from quid pro quo, in that the latter constitutes a sexual activity which is specifically linked towards rewards or punishments. There are four levels of factors affecting sexual harassment: The individual, The interpersonal, The institutional and The socio cultural Some figures on Sexual Harassment in the Workplace: The following table shows a record of sexual harassment cases: Percentage of cases in companies: Outline of sexual harassment % Insinuating remarks 55.2 Grabbing, deliberate touching 39.8 Insinuating gestures 30.3 Staring, meaningful glances 28.4 Seemingly accidental touching 25.4 Insinuating jokes 23.9 Stipulation for sexual action 20.4 Derogatory remarks 19.4 Insult after the rejection of an approach 12.4 Showing, distribution of pornography 11.9 Displaying pornography 10.4 Promise of pros for sexual sessions 8.0 Whistling at the back of a person 7.5 Physically violating to force sexual action 6.5 Fear of professional drawbacks in cases of rejection of advances 6.0 Threat of physical hostility to force sexual activity 3.0 Source: BMFSFJ, Beschà ¤ftigtenschutzgesetz in der Praxis, Berlin, 2005; the figures do not reflect the incidence but only the allocation of forms of sexual harassment in the cases reported.—provide complete source in the reference page The following facts have been established by the Equal Rights Advocates: Two thirds of sexual harassment cases are brought against a woman’s immediate supervisor. 95% of suffers have to undergo stress reactions, including depression, anxiety, sleep disorders, low feeling of dignity, sexual dysfunction. 95% of cases go unreported. Sexual harassment can cost a Fortune 500 company approximately $6.7 million per year, due to absenteeism and low productivity. Companies with proper policies against sexual harassment cases have lower reported incidents. Source: Equal Rights Advocates, 2000. â€Å"Facts About Sexual Harassment in the Workplace.† The Harasser and the Harassed Sexual harassment can be amongst any coworkers, not necessarily between male bosses and female subordinates. These incidents may constitute: Peer Peer harassment. Supervisor harassing subordinates. Women harassing men. Same gender harassment – men to men, women to women. Third party abuse. The victim of the harassment is not necessarily only the recipients of the behavior, but anyone who is affected by the misconduct, is considered to be harassed. Sexual Harassment – Sex or Power? Sexual harassment is linked with power and takes place in societies which often treat women as second-class citizens or are degraded. Causes It has been reported that throughout history women have suffered from some sort of sexual harassment or the other, but it was just considered to be usual behavior and a bitter part of the job market. Women working in coal mines in olden days had to face harsh cruelties of this world defined by men. Sexual harassment in the workplace started gaining acknowledgement only in the 70’s. (Caroline Goette, NLA Review, n.d). More women started gaining education, and got better jobs. This was the time when women started demanding equal rights as men. Emphasis was being laid upon the factor of equality. Behavior is the product of biological drive and symbolizes the expression of sexual pull in workplaces. Certain environments like open offices and overcrowding, generate unethical and strange, undesirable feelings. Sexual harassment does not have to be explicitly sexual in nature; it may include any single or multiple continual displeasing acts. If the gender of an individual causes unwanted behavior, this case may be considered harassment. Apparently it is not only the females who are victimized. Men may also be the fatality. Some instances of harassment may be when: A tutor or teacher at school constantly favors one gender (male or female). A medical officer examines a patient in a sexual manner. A superior asks sex-related questions. A trainer makes certain sexual advances like touching, grabbing, etc, whilst at work. Approximately 15,000 cases of sexual abuse or pestering are brought to the U.S. Equal Employment Opportunity Commission (EEOC) yearly. According to media and survey reports, 40-60% of women are sexually harassed each year. About 30-50% of them have faced some kind of sexual assault or redundant sexual behavior at work (European Women’s Lobby). A major cause of such behavioral acts is that women or men both give confused signals to their colleagues when they approach them. Harassment through text messages has also risen due to instant responding on the reception of a text message. Sexual harassment poses a cost to business as well. Work efficiency is badly affected. Conditions Despite the rising frequency of harassment, individuals are still reluctant to report such cases (Gottlieb, 1990). Victims are more likely to be younger than the harassers and the people working under their direction are the ones feared to be targeted. This was the result of a survey conducted by Tangri. This is indeed a matter of grievance. The term sexual harassment may be confused with â€Å"dual relationships†, but these two elements are different from each other, in that the latter requires the consent of both parties, whereas the former case with holds a forceful act from one side. It is a single-sided affair that is annoying and highly unwanted. Psychologists who face sexual harassment cases or who are acquaintances of directly involved victims may take such measures of inadequacy to the employing institution, for appropriate action to be carried out. They may also take the case to the Society so that legal action is taken for unnecessary acts. If any conduct is unwelcome, then it is considered sexual harassment. It is essential to let the harasser know about his unwanted attitude toward you. Comments about clothing, behavior or body, sexual jokes, or even threatening a person, are attributes to sexual harassment. Physical conditions such as hugging, stroking, patting are examples of bodily harassment. Sexual stalking also includes a condition in which a person is rejected a promotion, is demoted, is given poor performance remarks because he/she rejects sexual advances of the supervisor. The manner of the harasser must be intense enough because a single incident is insufficient to make such a judgment. It would violate criminal laws, if such an incident occurs. Rigorousness and Frequency of Sexual Harassment The purpose of pairing rigorousness and frequency of an incident is to ensure offensive comments are not made in the work environment. The employee is to be protected from liabilities of objectionable remarks. A single incident may comprise sexual harassment if it is extended, unpleasant and very serious in nature, as mentioned earlier. A combination of event with varying amounts of harshness is also termed harassment. The EEOC states, â€Å"the more severe the harassment, the less the need to show a repetitive series of incidents.† (EEOC). Consequences Following are the collective aspects of sexual harassment: The abusive experiences of sexual harassment have a terrible impact on deeply-held values and beliefs. Sexual harassment leaves a long-term effect. They distress physiological and psychological health. The impact of harassment on interpersonal relationships (Diane K.Shrier, n.d). Work performance is influenced for the worse. Both genders face equal amount of harassment. There are laws designed against sexual harassment in the workplace, for protection from the boss, co-workers, or customer at work. The federal law ensures employers remain responsible for preventing sexual harassment that occurs at the workplace. The California Fair Employment and Housing Act (FEHA) forbid any sexual harassment on the job. Most state laws make sexual harassment illegal. Taking revenge against someone is also against the law. Even investigating a sexual harassment case can cause trouble. Employers of companies usually have certain internal grievance procedures, which employees are to follow in case of any such encounters. The employer of the company should know of any misconduct that has occurred. Embarrassment may be felt on telling someone about the harassment, but it is essential to do so because that way the employer will be held responsible for stopping such behavior in the organization. The consequences of harassment at work may include inefficiency of the affected person too. The worker may not be hundred percent in full swing, because of the uncomfortable environment created by such acts. Productivity may be affected negatively. Dedication and devotion to work may diminish. The employee may not even feel like going back to work due to circumstances he/she has to face there. Working will just be a compulsion so that he/she can remain the bread winner of the family. There will be no satisfaction, only necessity. Job satisfaction will not persist any longer and may even disappear eternally. Most sexual harassment cases go unreported due to the following reasons: Women fear their reputation being manipulated and distorted at work. There is fear of being known as a trouble maker or a menace. There is general apprehension about discrimination in the work place. Employees may be afraid of termination, or retaliation of the harasser, so they avoid confrontation with the high authorities about such cases. Solutions Every situation differs. You will have to look for different solutions in different cases. Firstly, it is important to report the sexual harassment to your employer. You can then file a charge with the state or even go to court. How women put up with sexual harassment: Since not all severity of harassment is equal, the reactions to the harassment incidents also differ. The supportiveness of the environment varies the reaction to harassment. In a more supportive environment, the victims of sexual harassment are likely to go to others with their problem. Sexual harassment can have a variety of psychologically damaging effects on victims, such as reduced self-esteem and hopelessness (Kauppinen – Toropainen and Gruber, 1996), victims coping mechanism may be reduced just at the time they need them the most. Most studies of victim’s responses are insensitive to the dynamism of harassment. It consists of how long the harassment has been happening, how a victim responds to the situation. Clearly say â€Å"No†: You have to clearly let the person know that you are offended by his/her behavior. Refuse all invitations by showing a firm attitude. Make a record of everything: Write down everything as soon as the sexual harassment starts taking place. Note down the dates, places and events. Try to involve witnesses as well. Do not keep this record at work, though. It is a good idea to keep it in a safe place like home. Report to the HR department: Tell the human resource department about your issue; they can stop the harassment. No matter who the harasser is, you must report. Make a proper trail: Make a written record of your incident; write down exactly what the problem is and how you want it to be fixed. A written record always holds value in such cases. Use the personnel policies: Read through the grievance procedures / manuals of your company. You may find a solution through them. File a lawsuit: You can consider filing a lawsuit. The law will let you get your job back, all the money damages, and the court can also assure of no further recurrence. References Legal Aspects – Information on Sexual Harassment http://www.de2.psu.edu/harassment/legal/ Accessed October 30, 2007 Know Your Rights: Sexual Harassment At Work http://www.equalrights.org/publications/kyr/shwork.asp Accessed October 31, 2007 A Briefing Paper on Sexual Harassment at Work and the Ethics of Dual Relationships http://www.bps.org.uk/the-society/ethics-rules-charter-code-of-conduct/code-of-conduct/a-briefing-paper-on-sexual-harassment-at-work-and-the-ethics-of-dual-relationships.cfm Accessed October 31, 2007 Sexual Harassment in the Workplace in France and in the United States http://www.nla.org/library/spring97/pg22.html Accessed October 31, 2007 UCLA the University of California, Los Angeles is a public research university and a member of the Association of American Universities http://www.sexualharassment.ucla.edu/what_is.html Accessed October 31, 2007 Center for Women and Work http://www.cww.rutgers.edu/dataPages/rbshintheworkforce.pdf Accessed October 31, 2007 BMFSFJ, Beschà ¤ftigtenschutzgesetz in der Praxis, Berlin, 2005 http://www.eurofound.europa.eu/ewco/2005/09/DE0509NU01.htmAccessed October 31, 2007 Caroline Goette, NLA Review Sexual Harassment in the Workplace in France and in the United States. http://www.nla.org/library/spring97/pg22.html Accessed October 31, 2007 Persistence of gender inequalities European Women’s Lobby http://www.womenlobby.org/site/1abstract.asp?DocID=1209v1ID=RevID=namePage=pageParent=DocID_sousmenu= Accessed October 31, 2007 Gruber, J. E., Smith, M. D., Kauppinen-Toropainen, K. (1996). An exploration of sexual harassment experiences and severity: Results from North America and Europe. In M. Stockdale B. Gutek (Eds.), Women and Work V Sexual harassment. Newbury Park, CA: Sage. Livingstone, J.A. (1982). Responses to sexual harassment on the job: Legal, organizational and individual actions. Journal of Social Issues, 38(4), 5-22. Fitzgerald, L.F. Hesson-McInnis M. (1989). The dimensions of sexual harassment. A structural analysis. Journal of Vocational Behaviour, 35, 309-326. Tangri, S.S. et al. (1982). Sexual harassment at work: three explanatory models. Journal of Social Issues, 38, 33-35. Sexual Harassment in the Workplace and Academia: Psychiatric Issues – By Diane K. Shrier The American Psychiatric Publishing Inc, 1996