LP6.2 Lien v. Lien Essay Example for Free

LP6.2 Lien v. Lien Essay A. What type of business entity did Pete Lien Sons, Inc. , operate when it was originally founded in 1944?. Pete Lien Sons, Inc. operated a partnership when the business was originally founded in 1944. B. Who were the original three partners of Pete Lien Sons, Inc. , when it was founded? The original partners were Bruce Lien, his brother Charles Lien, and their father Pete Lien Sr. C. When Pete Lien Sons, Inc. , incorporated in 1952, the partners became ___________ of the corporation. When Pete Lien Sons, Inc. , in 1952, the partners became equal shareholders of the corporation. D. How many people served on the corporations board of directors at the time of the lawsuit? At the time of the lawsuit, seven people served on the corporation’s board of directors. E. At the time of the litigation, who owned the majority of stock in the corporation and received more income and dividends than any other shareholder? Bruce Lien owned the majority of stock in the corporation and received more income and dividend than the other shareholders. F. What allegations did Bruce Lien assert his complaint in the civil action that he brought against the corporation and the other members of the board of directors in April 2000? Bruce Lien alleged minority shareholder oppression, breach of fiduciary duty and tortuous interference with prospective business relations or expectancy. G. Under what South Dakota statute did the trial court find that there was a shareholder deadlock in failing to elect directors? (example: (SDCL __-__-__) Under SDCL 47-7-34(3) That the shareholders are deadlocked in voting power, and have failed, for a period which included at least two consecutive annual meeting dates, to elect successors to directors whose terms have expired or would have expired upon the election of their successors H. What did the trial court determine to be the most equitable manner of breaking the deadlock? The trial court determined the most equitable manner of breaking the deadlock was a blind auction between Bruce and all the other shareholders for the sale of the corporation. I. When the trial courts decision was appealed, did the South Dakota Supreme Court, agree that a deadlock existed? No, the Supreme Court did not agree a deadlock existed and reversed the trial court’s rulings. The Supreme Court stated, there was no showing that the shareholders were deadlocked in voting power because of Bruce’s refusal to attend the meeting and participate in the voting for new directors.

6 master plans Essay Example for Free

6 master plans Essay 1. LOI 39/2001 SANDIGAN MASTER PLAN (Anti-Criminality Master Plan) dated 03 December 2001 This Plan shall serve as the Master Plan in which all plans and programs of the PNP shall conform with and supplement. It shall prescribe the grand strategy to be undertaken by PNP Offices and personnel on crime prevention, control and suppression, in the total fight against all forces of criminality. 2. LOI 40/2001 SANDUGO MASTER PLAN (The PNP ISO Master Plan) dated 04 December 2001 This serves as the long-range and holistic master plan of the PNP in waging an internal security support operations nationwide. Premised on the estimate of the national situation and other considerations, it prescribes the counter-insurgency support strategy, operational concept, scheme of implementation, service support and coordinating instructions in order to accomplish the PNPs internal security support mission. 3. LOI 42/2001 SANGYAMAN MASTER PLAN dated 06 December 2001 (Pnps Master Plan To Help Protect And Preserve Our Environment, Cultural Properties And Natural Resources) See more: Social process essay This master plan prescribes the guidelines to be followed by tasked PNP Units/Offices in assisting lead government agencies in the enforcement of laws over Philippine territorial waters, lakes, rivers, mountain ranges, forest, to include laws and ordinances that have been set forth to preserve, protect and enhance our environment and natural resources, in close coordination with the Department of the Environment and Natural Resources (DENR) and other tasked government agencies. 4. LOI 43/2001 SANG-BANAT MASTER PLAN (Pnps Master Plan For The Campaign against Illegal Drugs) dated 07 December 2001 This master plan sets forth the concept of operations, operational guidelines and tasks of all PNP units/offices in the total fight against illegal drugs: integrating/orchestrating the activities of all concerned National Government Agencies (NGAs) in the conduct of anti-illegal drug campaign at the national down to barangay levels. LOI 44/2001 SANG-INGAT MASTER PLAN (Master Plan On Security Preparations) dated 10 December 2001 This Master Plan sets forth the strategic concepts and operational guidelines, as well as contingency plan to ensure the maintenance of peace and order during the year-round observance of holidays, which involves great concern on movement of the citizens, international, national and local meeting/conferences/events, and rallies/mass action in protest to wide range  of issues. 6. LOI 45/2001 SAKLOLO MASTER PLAN (MASTER PLAN ON DISASTER PREPAREDNESS) dated 12 December 2001 This Master Plan sets forth the strategic concepts, operational guidelines and coordinating instructions to be undertaken by PROs and tasked units/offices on disaster management. With this Letter of Instructions, the action that will be undertaken by the concerned PNP units/offices will be as responsive and possible with the support of the government agencies and community.

Benefits of Employer Sponsor Childcare

Benefits of Employer Sponsor Childcare Purpose In this paper, I will explore whether employer-sponsored childcare has any effect on attracting and retaining employees in order to make recommendations to organizations that provide employer- sponsored childcare benefits. Significance One of the primary goals of companies is to attract, hire, and retain the most competent employees. Employers are constantly researching for benefits that will attract employees, and produce a return on their investments. With the ever changing demographics of the workforce, employers are faced with the challenge of providing benefits that are attractive to their target demographics. Over the years, there has been an increase in single parent households, dual income households, and the number of women entering the workforce. Thirty years ago, just 34 percent of married couples with children younger than six were dual income households; today the figure is almost 60 percent (McIntyre, 2000). With the increase of women, and dual income households, there are more families in need of childcare. There has also been an increase in childcare expenses over the year, and employees are constantly searching for affordable childcare. Employers recognized the need for inexpensive childcare, and h ave found creative ways to provide opportunities for childcare that are affordable, accessible and available to employees (Oekerman, 1997). One of the benefits that employers are providing in response to this need is on-site childcare. By providing employer-sponsored childcare such as worksite daycare, employers are setting themselves apart from their competitors. An on-site childcare is one that is funded by the employer and the company usually pays for the start-up cost, initial operation losses and portions of the ongoing cost (Oekerman 1997, Miller 1984).. It is estimated that businesses lose nearly 3 billion dollars due to childcare- related absences (Harper, Densmore Motwani, 2001). Those who support on-site childcare claim that it increased the ability to attract employees, lowered absenteeism, improved employee attitudes, generated favorable publicity about the employer, and improved community relations (Miller, 1984). Miller (1984) also states that critics of on-site childcare argue that there is not enough documentation of savings available for the cost associated with starting and operating an on-site childcare center. Nevertheless, with an increase in single parent households, there is definitely a certain way to attract women and a diverse workforce. Yet, there are not many employers that have taken the initiative to include this as one of their benefits. As small business owner in the home healthcare field, I am interested in learning about the benefits of employer sponsored childcare. Some of the challenges home healthcare business are faced with are high turnover, and absenteeism. The workforce demographics for home healthcare companies are predominantly women, and I want to research if this will be an attractive benefit for home healthcare companies to offer. I am also interested in finding out the return on investment associated with employer-sponsored childcare, as well as other benefits that are not easily measured. As a single mother, I am interested in knowing the pros and cons of employer sponsored childcare, to aid my decision in future career endeavors. I hope to discover solid evidence that employer-sponsored childcare is effective in attracting and retaining qualified employees. If there is contrary evidence, I want know what the limitations are, and what further research is necessary in this subject matter. Scope This paper is going to explore whether employer-sponsored childcare has any effect on employees. I am going to be looking at companies that have successfully implemented this program, and how it has affected their bottom line. There are also those who believe that the absence of a childcare was not the leading cause of absenteeism, but the sickness of a child was more likely to lead to higher absenteeism (Miller, 1984). For the purpose for this research, I will focus on on-site childcare. I will touch briefly on sick-childcare. I will also be researching employer-sponsor childcare benefits from the employees point of view, and how it is valued by employees. I will not be discussing pre-paid care, such as employees childcare account benefits. I am focusing on childcare that employers are directly involved in the process. Terms Direct Care. Business provide on-site or nearby care centers for daily care, after-school programs, and summer camps (Oekerman, 1997). Indirect care. Companies contract with existing centers which provide care for employees children (Oekerman, 1997). Emergency care. Businesses arrange care for emergency care in a short time frame including care for sick children (Oekerman, 1997). Prepaid-care. Companies institute special accounts into which employees contribute pre-tax income to be used toward child care (Oekerman, 1997). Referral care. Employers contract with referral services that maintain up-to-date information on child care available in the area (Oekerman, 1997). On-site childcare. An on-site childcare is one that is funded by the employer at the job-site or at another location, and the employer usually pays the start-up and operational cost ( Oekerman, 1997). Worksite childcare. See Onsite Childcare. Absenteeism. Back-up care. Afterhours care. Are childcare services that are provided outside the normal business hour of nine to five PM. Near site. Chapter Two: Literature Review This chapter will review literature on the effect of employer sponsored childcare on employees. This section will begin with a brief overview of employer sponsored childcare, and then provide research on some of the problems identified by employees. Research on the effects of employer sponsored childcare on retention, recruiting, absenteeism, and productivity is presented next. Findings from studies on employers commitment are covered in this session, and the last session is about ethical consideration followed by a brief summary. Issues affecting employees in childcare Contrary to popular belief, employer on-site daycare is not a new phenomenon. Evidence has shown through research that employer-supported childcare extends at least as far back as the Civil War, when on-site childcare was offered to the women who sewed for soldiers (Miller, 1984, McIntyre, 2000). As more women entered the workforce in the 70s, the idea of on-site childcare expanded to hospitals, government, and private companies (McIntyre, 2000). As the country experienced labor shortage in the 90s, employers were compelled to offer benefits like on-site childcare to encourage nonworking women to join the workforce (Keyser Hartley, 2002, Connelley, Degraff, and Willis, 2004). In 2000, it was estimated that approximately 80 % of children six and under were spending an average of 40 hours weekly in some type of non-parental care (Marshall, 2004 as cited in Sphancer Burnett-Murphy, 2006). However, quality childcare is still a major a concern for majority of parents today (Keyser Hart ley, 2002). Childcare crisis. Childcare is listed as one of the major crisiss that businesses, government and human resources department are faced with (Zampetti, 1990, Duncan, Edwards, Reynolds Alldred, 2004). However, on-site childcare is still lagging in its growth, and it has not grown as much as anticipated (Oekerman, 1997). Nevertheless, the demand for childcare has increased significantly, with the increase of women in the workforce (Keyser Hartley, 2002). It is also projected that over 85% of the workforce in the next five years will be working parents, and there has been a significant increase in the number of single parents households in recent years (Keyser Hartley, 2002). Employees are often faced with the challenge of finding quality childcare that is also convenient (Durekas, 2009). Employers on the other hand, are faced with the challenge of developing a childcare program that will work effectively for all employees, given the diversity in todays workforce (Zampetti, 1990). A s urvey conducted in 2000 showed that only nine percent of the 1000 companies with 100 or more employees survey had on-site childcare (McIntyre 2000). While this number is significantly greater now than 20 years ago, this still lags behind the demand created by the approximately nine million families with children under six years old that are in the workforce today (McIntyre, 2000, Oekerman, 1997). Childcare-related issues can hinder an employee from working at their full potential, and has led to employers losing millions of dollars due to absenteeism, decreases in productivity, high turnover, and increased training costs (Oekerman, 1997). Some of the problems cited by parents about childcare are cost, quality, availability and flexibility (Oekerman, 1997; Keyser Hartley, 2002). Research has shown that childcare issues can cause stress, tiredness, lack of motivation and loyalty, reduced productivity, unauthorized absences and accidents (Connelley, Degraff, and Willis, 2004; Oekerman, 1997). Researchers believe that some of the problems created by childcare crisis can be eliminated or minimized by employers offering on-site childcare (Connelley, Degraff, and Willis, 2004). Supporters of on-site childcare argue that well-designed programs can positively influence parents behaviors towards work, improve the wellbeing of children, and positively influence parents attitudes toward s their job, and life as a whole (Milkovich, 1976). Cost. The number of parents experiencing childcare crisis has significantly increased over the years (Durekas, 2009). The cost for childcare is significantly high and most low income and single parents cannot afford childcare without assistance (Harper, Densmore Motwani, 1993). Parents with more than one kid are often faced with the challenge of finding childcare programs that does not cost more than the monthly income of one of the parents (Harper, Densmore Motwani, 1993). With the current state of the economy and the increasing cost of childcare, the affordability of childcare has created a struggle for many parents (Durekas, 2009). Lack of quality and affordable childcare serves as a major barrier for women returning to the workforce (Skinner Finch, 2006). Many families turn to informal childcare options, by using family members, however, while this method is cheaper or cost effective, some researchers believe that is not as reliable as a formalized childcare facility (Hughes Gary, 2005). On-site childcare is advantageous to employees; employers often offer rates that are lower than what other childcare facilities charge in the community (Harper, Densmore Motwani, 1993). Employers usually pay for the start-up and operating cost, thereby minimizing the overall cost to employees (Oekerman, 1997; Miller 1984). Quality. Parents are interested in childcare facilities that are of high quality, to ensure the proper growth and development of their children (Abraham Bowdidge, 1990, Sphacer Bennett-Murphy, 2006). Quality is a paramount concern for parents, because studies have shown that children who attend quality preschool are more likely to graduate from high school, less likely to end up in jail, and are more likely to pursue advanced education, providing employers with a more highly-qualified workforce (Durekas, 2009; Langland-Orban Malsbary, 1990). The quality of on-site childcare is viewed by employers as a driving force in attracting and retaining talented employees (Miller, 1984). Employees are attracted to such a company, because of the convenience and peace of mind that on-site childcare offers. Employees are confident that their employers will hire competent, trustworthy staff members that will deliver quality education to their little ones (Durekas, 2009). Parents are demanding hi gher quality childcare from employers, and companies that are unable to provide such options will seem less attractive to the workforce (Langland-Orban Malsbary, 1990). Some employers are responding to the demand of offering quality on-site childcare benefits to their employees, by gaining accreditation from nationally recognized institutions and boards (Oekerman, 1997). Employees are no longer satisfied with the minimum standards for childcare, employees expects employers to provide a facility that is on par with other quality programs in the area (McIntyre, 2000; Cohen, 1991). Employers also see on-site childcare as a reflection of their image, and are determined to run a facility that reflects their value (Cohen, 1991, McIntyre, 2000). Running a lower quality on-site childcare can serve as a deterrent for employees to join a company (McIntyre, 2000). Availability. As more women entered the workforce, the demand for childcare has exceeded the supply (Harper, Densmore Motwani, 1993). Parents are looking for a program that is high quality and affordable (Miller 1984; McIntyre, 2000). There is also a need for childcare arrangement that is close in proximity to the parents worksite, and a facility that provide options for those that do not work during the regular business hours (Leask, 1999). Overall, parents are concerned about the location of the childcare center, the hours of operation, and the availability of space in quality childcare centers (Durekas, 2009). The demand is even higher when it in regards to on-site childcare (Miller, 1984). There are not many companies that offer on-site childcare, there by creating a greater demand for the service (Miller, 1984). On-site childcare helps to decrease the demand by providing a childcare center that operates during the companys regular business hours, and having a facility that address the needs of their current work force (Leask, 1999). Some employers offer 24 hours facilities, in direct demand of their current workforce (McIntyre, 2000). Flexibility. With the increase in single parent households, mostly run by mothers, single mothers find on-site childcare, and emergency childcare as an important tool in assisting them to find balance in their lives (Schandl, 1992). On-site childcare centers save parents time and provide flexibility, because parents do not have to drive to separate locations during their commute to work thus saving them time (Oekerman, 1997; McIntyre, 2000). On-site childcare also provides the flexibility for parents to work longer, because parents are not in a hurry to pick-up their kids before the daycare closes (Kiger, 2005). The flexibility of parents having their kids close by benefits employers, because employees are still focused on their task at hand at the end of the work day, instead of being concerned about getting to their kids childcare on time (Zampetti, 1991). It is believed that the flexibility enhances the overall productivity of employees, because flexibility reduces the overall str ess of employees which assist employees in finding a balance in their work and personal lives (Robinson, 2005). Employers response to the childcare crisis Research has shown that as the country continues to experience an increase in single parent households, most which are headed by women, the type of benefits desired by the new workforce has changed (Zampetti, 1991). Employers are searching for ways to respond to this new demand (Elskick, 2001, Durekas, 2009). Some employers have responded by offering flexible work schedules, providing daycare vouchers, reserving spots in daycares for their employees, and pooling resources to provide appealing daycare options (Hartley Kelsey, 2002, Kiger 2005). Other companies have gone above and beyond by offering on-site childcare option. Employers who have taken the initiative to provide on-site childcare state that they are seeing results in lower absenteeism, increased in productivity, higher retention and increased employee morale as well as good corporate image (Oekerman, 1997). Others argued that on-site childcare is not the only solution to the childcare issue, and actual benefits associated with on-site childcare are difficult to quantify, and many reports that these benefits have been achieved are based upon poorly designed studies, using such data as employee opinions (Lang-land Orban Malsbary, 1990). Advantages of on-site childcare Recruiting. Researchers agreed that on-site daycare is a way of attracting qualified and more diverse workforces (Connelley, Degraff, and Willis, 2004). Quite often, companies that offer on-site childcare are on the top of the list of Best Place to Work, which make such companies attractive to jobseekers (Durekas, 2009). Publicity about a company offering on-site childcare has made companies attractive to employees, and companies are being contacted by potential employees, thus saving the company money in recruiting advertisements (Oekerman, 1997). On-site childcare has in some cases has led to companies saving money in recruiting and having a larger pool of applicants to choose from. According to Connelley, Degraff, and Willis (2004) not only can employer sponsored childcare act as a direct incentive for women to enter the labor market, but it also has the potential to attract and retain fathers of young children who seek to facilitate their wives employment or who are single parent s. Women and young families are often attracted to such companies, because it offers employees peace of mind (Schandl, 1992, Connelley, Degraff, and Willis, 2004). The idea of having their kids only a few feet away in a safe environment creates security, which is an incentive for potential employees to be drawn to a company (Schandl, 1992). A 1997 study that was conducted by researchers at Simmons College in Boston discovered that companies with on-site childcare had 42 percent of employees named childcare as the reason they had joined the company, and one out five stated they would passed up an opportunity at another company because their desires to keep their kids at the companys child care center (Kiger, 2005). Some companies believe that without on-site childcare, they wouldnt be able to compete in a tight labor market, especially when it comes to recruiting female employees in the high-tech industry (McIntyre, 2000, Schandl, 1992). These employers believe that on-site care is a significant tool for recruiting and retaining high-tech workers (McIntyre, 2000). On-site childcare gave companies a competitive advantage against their competitions, because on-site childcare is different from traditional benefits, and it is been offered by few companies (Schandl, 1992). On-site childcare also shows an employers commitment to their employees, which sends a message that the company is invested in the wellbeing of their workforce (Durekas, 2009). On-site childcare also enhances the companys image, which make the company attractive to new and diverse talents (Durekas, 2009) Retention. There are many employers who have benefited from higher retention and performance due to on-site daycare (Connelley, Degraff, and Willis, 2004). One such company is Abbott Laboratories, where employees with children in the on-site childcare center have a retention rate three times higher than the norm (Kiger, 2005). Employers are seeing an increase in retention, because of the flexibility and peace of mind that on-site childcare provides for parents (Casey Grzywacz, 2008). Knowing that their child is only few feet away in a quality facility, serves as a motivation for parents to remain with an employer (Friedman, 1986 as cited in Oekerman). Companies such as Procter Gamble has taken proactive steps by opening a 24 hour childcare facility to accommodate night shift workers that are unable to leave their kids home and Trout Blue Chelan Inc, has taken the initiative to run an on-site childcare facility outside the normal business hours (McIntyre, 2000). According to the manager at Procter Gamble, their new facility is demonstration of their commitment to their employees and has served as an incentive for employees to remain with the company. She further explained that it conveys a message that the employees are cared about, and this has in turn increased employees loyalty (Leask, 1999). Companies who offer on-site childcare are starting to see their employees rejecting offers from other companies, and employers are starting to view on-site childcare as a way to remain competitive in the future (Connelley, Degraff, and Willis, 2004, Zampetti, 1991). Productivity. Researches believe that childcare-related issues can bring about stress and concerns that affect the overall productivity of an employee (Hartley Kelsey, 2002). Studies also show that companies who offered on-site childcare are experiencing an increased in productivity (Leask 1999, Zampetti, 1991). Managements at such companies believe that on-site daycare creates an environment in which employees can focus their task at hand, alleviate those concerns that serve as a distraction, and affect productivity (Zampetti, 1991). On-site childcare has led to increase in productivity because employees can now concentrate fully on their work, because they trust that their child are been taken care of my competent staff (Leask 1999; Zampetti, 1991). An example is at SAS, where parents are allowed to visit their children during the day or join them for lunch in the cafeteria. According to the company, this has enormously increased morale and performance, and the overall productivit y of employees (Leask, 1999). Absenteeism. The National Child Care Survey reported that in 1990, 15% of all employed mothers missed work due to child care problems (Hofferth, Bayfield, Deich, Holcomb, 1991 as cited in Oekerman, 1997). Employers lose millions of dollars each year due to absenteeism caused by childcare- related issues (Hartley Kelsey, 2002). According to Durekas (2009), some large employees can lose close to a million dollar each year, because of absenteeism. Absenteeism is a major concern for employers, because it affects overall productivity, and morale on the job (Miller, 1984; Hartley Kelsey, 2002). By providing on-site childcare, employers will reap the benefits of decrease absenteeism in the company as a whole (Hartley Kelsey, 2002). Employees will take fewer unscheduled days off as a result of lack of childcare (Milkovich, 1976). Employers also believe this has led to decreases in absenteeism, tardiness, accident rates, turnovers, and employee stress (Milkovich, 1976). Several studies have suggested that employers felt absence of childcare was not necessarily a cause of absenteeism among women workers, but the sickness of a child was (Miller 1984, Milkovich, 1976). Parents are more likely to take days off to tend to the well being of a sick child (Langland-Orban Malsbary, 1990; Herman, Koppa Sullivan, 1999). Also, most childcare facilities have straight rules about sick children coming to childcare, because of fear of other children becoming infected (Herman, Koppa Sullivan, 1999; Langland-Orban Malsbary, 1990). In those cases, parents are left with no other alternative, but to stay home with their sick child. Various companies have arranged for back-up child care, and offer emergency childcare option to help address this issue. It is believed that with backup care, a far greater number of people can be covered than conventional on-site care because it is not being used daily (Kiger, 2005). Other companies have resorted to reserving spots in lo cal child-care centers for employees emergency use (Kiger 2005). Emergency childcare has led to employees taking fewer days off, due to less severe illnesses of their children (Schandl, 1992). Some employers have addressed the absenteeism problem by providing afterhours care (Cohen, 1991). One study concluded that by providing afterhours care; companies could minimize absenteeism by 20 percent and recover the cost of an on-site center in five years (Connelly, Degraff Willis, 2004). The director of Childcare at one company describe on-site childcare as a way to create good morale, bring in younger to middle-age workers that need a second income and have a more stable attendance at work (Leask, 1999). In some cases, onsite childcare has also encouraged women employees to return to work sooner after the birth of a child, because of the companys infant daycare (Aschbacher, Burud, 1989 as cited in Oekerman 1997, Leask 1999). Women are more comfortable having their infant closer to their job, then leaving than in a childcare somewhere across town (Oekerman, 1997). She explained that parents are more secured, because if there is a problem or concern, they are only a few feet away from their little ones. Others argue that employers flexibility has an even greater impact on absenteeism, compare to on-site childcare (Miller, 1984). In a study conducted by Casey and Grzywacz (2008), the result show that an increase in perceived flexibility was associated with a decrease in sickness absences and work-related impairment and improved job commitment. Employers Image Supporters of on-site childcare see on-site benefit as a significant demonstration of the companys investment in their employees, and what result their policy on childcare will have on employees, and their overall standing in the community (Hartley Keyser, 2002). Companies that offer on-site child care argue that it is not about breaking even or quantifying the benefits. These employers believe that the savings and benefits obtain from on-site childcare programs are not necessary shown in the numbers but in things such as morale and performance, which are difficult to quantify (McIntyre, 2000; Connelley, Degraff, and Willis, 2004). Companies that sponsor child care programs believe that benefits can be seen in increased recruiting potential, morale, productivity, and quality. It is more of a moral dimension to the company, companies that provide on-site childcare believe that it not done because of profit, but providing on-site childcare is the right thing to do (McIntyre 2000). Acc ording to Kiger (2005), companies are utilizing child-care programs to mitigate one of the most painful and destructive ills of the 21st century economy: parents decreasing contact with their kids and increasing alienation from family life. On-site childcare is a way of helping to strike a balance between work and personal life and a social responsibility of employers that also creates a competitive advantage (Elswick, 2001). Employer sponsor childcare benefits is viewed as a demonstration of an employers commitment to employees and leadership in the community, which has resulted in enhanced morale and company image, as well as an increased the companys ability to attract talents (Durekas 2009). Supporters of daycare emphasize that not only is it the employers social responsibility to provide day care services, but also the employers responsibility to properly staffed and designed program (Milkovich, 1976). Disadvantages Financial. With all the benefits associated with on-site child care, such as higher retention, lower absenteeism, improved performance and high morale, there are not many companies are jumping to offer this benefit (Morrissey Warner, 2008, Kiger, 2005). A study conducted in 1998 found 8000 firms on-site or near-site care (McIntyre, 2000). Most companies are afraid to underwrite the cost of starting a new facility because onsite childcare is expensive to start and operate (Land-Lang Orban Malsbary, 1990). Although there are numerous benefits from opening an on-site childcare, many companies are not willing to commit a substantial amount for start-up cost (McIntyre, 2000). Companies also have to take into consideration the investment in land, buildings, operation of the center, and potential liability issues (Langland -Orban Malsbary, 1990). Quality childcare centers are likely to operate at a loss. The capital requirements are substantial, and actual losses and capital requirements have the potential to exceed forecasts (Langland-Orban Malsbary, 1990). For example, one accounting-firm executive estimates that most hospital-sponsored childcare centers lose $250,000 to $500,000 annually (Lutz 1987, 46, 48 as cited in Langland-Orban Malsbary, 1990); and another hospital-owned childcare center reports that fees cover only 75 percent of operating costs (Wayne and Burud 1986, 83 as cited in Langland-Orban Malsbary, 1990). So even though state and federal government offer tax incentives, it still has not been enough to overcome companies fear of the added cost and responsibility associated with operating an on-site childcare (Kelley, 2000; McIntyre, 2000). Onsite child care centers are not viewed as money makers, in many instances companies have to subsidize the budget for the operation of one (McIntyre, 2000). Management. Many employers are not equipped to manage an on-site childcare and some authors (Langland-Orban Malsbary, 1990) suggest that employers can use many strategies to respond to employee requests for quality childcare that do not require entry into the unfamiliar childcare business or incur a substantial capital investment or operating loss. The management of on-site childcare entails different levels of expertise that companies are not necessarily equipped with (Keyser Hartley, 2002). Supporters of on-site childcare claim it is the social responsibility of employers to provide a childcare facility that is well-managed (Milkovich Gomez, 1976). Some companies hired competent childcare aides, but such individuals are not necessarily equipped to manage the day to day activities of an on-site childcare center (Keyser Hartley, 2002; Milkovich Gomez, 1976). Some Langland-Orban Malsbary (1990) further emphasized that providers of on-site childcare centers may encounter conflicts with employees, particularly regarding annual rate increases, assessing penalties to parents who are late in picking up children, or the decision to terminate the center operation. On-site childcare program is a direct reflection of employers commitment to their employees, and without effective management of on-site childcare programs, employers will be faced with dissatisfaction, and complaints from employees which will have adverse impact on recruiting and retention (Keyser Hartley, 2002; Langland-Orban Malsbary). Critics however recommend that some employers should stay away from managing on-site childcare programs, because employers that have no expertise in managing child daycare centers increases their companies financial risks. Although child-development specialists are often employed, they do not have the expertise to manage an on-site childcare (Langl and-Orban Malsbary, 1990). Return on investment. The potential to enhance employee recruitment and retention through child daycare exists, but potential savings are difficult to quantify accurately (Segal 1984 as cited in Langland-Orban). There are little to no research on the actual dollars a company saves from offering on-site childcare (Durekas, 2009; Miller 1984). Some researcher argued that a company can attract and retain employees, by offering other childcare benefits instead of investing in an on-site childcare (Zampetti, 1991). Those who support on-site childcare stressed that, the return on investment is can be found in areas such as good public image, decrease in absenteeism, increase in productivity, and employees commitment (Kelley, 2006). While the benefits are difficult to quantify, company are gaining competitive advantage which is a substantial return on investment (Zampetti, 1991; Leask, 1999). According to Durekas (2009), research has also shown a childcare center could save a business as mu ch as $500,000 annually in turnover costs-10 retained workers at $50,000 per worker. Ethical Issues Some of the ethical questions surrounding on-site childcare are: Is on-site childcare in the interest of the child? (Oekerman, 1997) and is on-site childcare fair to everyone

Concept of the Ideal Family Within the Volksgemeinschaft :: German Family Masculinity History Nazi Essays

Concept of the Ideal Family Within the Volksgemeinschaft Adolf Hitler and the Nazis esteemed Aryan women as heroes in Nazi Germany because of their ability to procreate. Women had no place in such an industrial society so they were encouraged to focus on their role as a dutiful wife and mother. They contributed to the Volksgemeinschaft by constructing the future generation and making more of the Aryan race. Thus, since all women were valued as the creators of the nation’s most important product—pure Aryan people—there were no restrictions on their sexual orientation. Women were allowed to become homosexuals while men were prosecuted and imprisoned for partaking in any homosexual offences. The Nazis were fervent in preserving the concept of the ideal family within the Volksgemeinschaft, and thus they reinforced masculinity within men and instilled the significance of maternity within the women. The textbook that high school students are studying in the Santa Ana School District barely emphasizes the topic of gender in Nazi Germany. Unfortunately, these high school sophomores will not be able to understand the significance of gender nor will they be able to see Nazi Germany in a different light. The authors of the textbook, however, emphasize the maternity role of the women. The Nazis dismissed women from their upper-level occupations so they could pursue the maternal role. It was the responsibility of the women to increase the birthrate of pure-blooded Aryans. Women were even offered rewards for having more children. Although the text highlights the importance of women in their household roles, it does not offer a comparison between men and women. The Nazis stressed the importance of maintaining a utopian society within the Volksgemeinschaft. Hitler wanted to keep Germany as pure as possible—meaning no Jews, no homosexual males, nothing outside of the citizens of the Aryan race. Laws were established to preserve the Aryan purity of Nazi Germany. The Reich Penal Code of 1871 was revised in 1935 as Germany had changed under the stronghold of its new leader, Hitler. Section 175 under the revised code listed the penalties for a sex offence between males: â€Å"A male who commits a sex offence with another male or allows himself to be used by another male for a sex offence shall be punished with imprisonment.

An Analysis of the Term Actually Incurred in Section 11(a) of Income Tax Action :: Accounting Education Finances Taxes Essays

An Analysis of the Term Actually Incurred in Section 11(a) of Income Tax Action Act No. 58 of 1962 1.SYNOPSIS Generally Accepted Accounting Practice includes statement AC000: Framework for the preparation and presentation of financial statements. This sets out broad and definitive rules governing the recognition of liabilities and income and expenditure in financial statements. Specifically the following paragraphs need to be considered: Recognition of liabilities: 91. A liability is recognised in the balance sheet when it is probable that an outflow of resources embodying economic benefits will result from the settlement of a present obligation and the amount at which the settlement will take place can be measured reliably... Recognition of expenses: 94. Expenses are recognised in the income statement when a decrease in future economic benefits related to a decrease in an asset or an increase of a liability has arisen that can be measured reliably. This means in effect that recognition of expenses occurs simultaneously with the recognition of an increase or a decrease in assets 95. Expenses are recognised in the income statement on the basis of a direct association between the costs incurred and the and the earning of specific items of income. This process, commonly referred to as the matching of costs with revenues, involves the simultaneous or combined recognition of revenues and expenses that result directly and jointly from the same transaction or other events; The fisc takes little notice of these rules when it comes to the recognition of expenditure for the purposes of taxation. It is the part of these rules that govern the general deduction provision that this report will examine. Section 11(a) of the South African Income Tax Act No. 58 of 1962 (as amended) reads as follows: 11. General deductions allowed in the determination of taxable income.- For the purpose of determining the taxable income derived by any person from the carrying on of any trade within the Republic, there shall be allowed as deductions from the income of such person so derived- (a) expenditure and losses actually incurred in the Republic in the production of the income, provided such expenditure and losses are not of a capital nature. The section defines the conditions that must be met for expenditure and losses to be allowed as deductions from income. The expenditure or losses must have been: Actu ssme nt In the Republic of South Africa. In the production of the income. Such expenditure or losses must not be of a capital nature. The section has to be read together with s23(g) 23. Deductions not allowed in the determination of taxable income.- No deductions shall be made in respect of any moneys, claimed as a deduction from trade, to the extent to which such monies

conifers :: essays research papers

While I was in Woodland Cemetery, some organisms that I noticed there were conifer trees. Such as the White Pine (Strobus pinus), Junipers (Juniperus), Doughlasfir (Pseudotsuga taxifolia), Hemlocks (Tsuga), Norway Spruce (Picea), White Cedar (Thuja), and Birch trees (Betula) The white Pine tree can be detected by looking at its pine needles. Its needles only come in a bundle of five. Pine needles are consumed by some species of grouse and by several browsers. The white pine tree is also valuable as cover for wildlife. Young trees with foliage spreading near the ground make good all-year cover for game birds, squirrel, deer, and other ground animals. White pines are usually found around well-drained sandy soils, sometimes in pure sand. Juniper grows in pastures, fenced rows, and other open places. Hoofed browsers often eat their twigs and foliage, but the main attraction to wildlife is the bluish-black berry like fruit it produces. The cedar waxwing is one of the principal users of juniper berries, but other animals make these fruit apart of their diet. Junipers also provide important protective and nesting cover for birds and field mice. Doughlasfirs are commonly found on moist, well-drained mountain slopes and in valleys through out the Rockies and in the Pacific Northwest. The ones found here can often exceed 200 feet in height. Western squirrels and other rodents use the small, winged seeds of this conifer. The foliage and twigs are important to several kinds of browsers. Doughlasfir needles, which are tightly compressed with some of the staminate cones, constitute a top rank winter food for blue grouse. Hemlocks are tall straight-trunk conifers and are usually found around moist, cool slopes, mainly in the northern latitudes or on higher mountains. The dense, low foliage of young plants makes excellent winter coverage for ruffed grouse, wild turkey, deer, and other wildlife. The small, winged seeds are important food for the pine siskin, crossbills, chickadees, blue grouse and several other rodents including the red squirrel. Norway Spruce is v-shaped in size and grows on high mountains where the climate is cool and considerable rain falls. Rabbits and deer browse the foliage and twigs in the winter. The small, winged seeds of spruce are valuable food of the white winged crossbill and are eaten by several other kinds of birds, as well as by squirrels and chipmunks.

Foreign Scientists and Their Contribution in Chemistry

Antoine Lavoisier was born in the year 1743 to a wealthy family and inherited a huge fortune at the age of five after the demise of his mother. A noble man by profession has contributed a lot in both chemical and biological science. Antoine Lavoisier is the first person to term Oxygen and Hydrogen and also was the first one to establish that sulphur is not a compound but an element. He was the first person to determine that air is a mixture of nitrogen and oxygen. His other contribution includes researches in the field of quantitative chemistry. Amedeo Carlo Avogadro† Amedeo Carlo Avogardro was born in Italy in 1776 and his main contribution was in the field of relative molecular mass. He established the relationship between the masses of different gasses at the same volume and their corresponding molecular weights. His more noted contribution was the Avogadro law where he established the molar particle number to be exactly equal to 6. 022 x 1023. â€Å"Niels Henrik Bohr† Niels Henrik Bohr was born in the year 1885 in Copenhagen to a professor of physiology Christian Bohr. Niels Bohr grew up in an atmosphere conducive for academic brilliance. He contributed in the understanding of the atomic structure and the quantum mechanics related to it. â€Å"Robert Millikan† Robert Millikan the American Physicist was born in 1868 has contributed in the field of photoelectric effect and is more famous for his work on the mass of electron and its charge by the charge oil droplet in an electric field method. This contribution played a vital role in the foundation of chemical studies in later years. â€Å"Ernest Rutherford† Read this Practice Test Chem 105 Ernest Rutherford, the New Zealand born (1871) British scientist contributed a lot in chemical studies by discovering the three radioactive particles alpha (positive), beta (negative) and gamma (neutral) rays by passing a radioactive ray through a magnetic field and then categorizing these according to the deflection by positive plate, negative plate and the ones which went through without deflections. â€Å"J J Thomson† J J Thomson the British scientist born in 1856 is attributed for the discovery of electron and its properties. This atomic particle was discovered when he placed the cathode tube in a magnetic field and found that these particles are negatively charged and that each of these had a mass ratio of 1. 759 E8 coulombs per gram. â€Å"Willam Crookes† William Crookes the British chemist born in 1832 used the vacuum tube made by Heinrich Geisslar to discover cathode rays and hypothesized that there are rays which emanated from the cathode and caused the zinc sulphide to fluoresce which he had used as a coating on one end of the tube. Wilhelm Roentgen the German scientist born in 1895 was the pioneer in producing and detecting the electromagnetic radiation within a range of wavelength better known as X rays. These rays were discovered while he was researching the glow produced by cathode ray tube. â€Å"Marie Curie† Marie Curie the French Polish Chemist – physicists was born in 1867 is the pioneer in radioactivity research. She discovered the radioactive particles Uranium and Thorium and later another couple of elements Polonium and Radium and all within the same Pitchblend. â€Å"Enrico Fermi â€Å" Enrico Fermi the Italian born American scientist in the year 1901 is remembered for his contribution to nuclear fission. This was accomplished when he bombarded the Uranium with neutrons. â€Å"James Chadwick† James Chadwick the British scientist born in 1891is attributed for the discovery of neutron.