Business Entity Case Study Essay

Lou, Jose and Miriam can go into business in the form of a corporation, or partnership, or LLC where Miriam provides monetary capital, while Lou and Jose provide manpower. An operating agreement or purchase-option agreement should be established under which Lou and Jose could each buy a predetermined portion of the business at a predetermined cost. If they choose to establish a corporation, they can elect to be taxed as an S corporation where they will not pay tax at the corporate level. The taxes will be paid at the personal level to avoid double taxation. One thing that should be guarded against is entering into a future agreement where manpower or future personal effort will be exchanged for shares or capital contributions. This is because capital contributions must have present value. Furthermore, Miriam must be aware that any present transfer of her capital contributions to either Lou or Jose capital account or shares, could be considered as a gift, and could subject Miriam to g ift taxation. Also, it could be viewed as taxable income to Lou and Jose, which would reduce their net investment value (Hartman, 2006). Extermination Business Based on the fact that Frank wants to establish the extermination business in many different places, the first thing he needs to think of is that his business should be a corporation. His plan will not qualify for a limited partnership. The only option available to Frank is the corporate option because Frank plans on establishing the business nationwide. Projecting the expected growth rate of the business, it may be best to file for a standard C corporation which will allow his business to take in more than 30 investors which will likely occur based on franchises or other opportunities by which he can acquire investor money for the business. One of the primary reasons is to remove his own personal liability by making the company a legal entity of its own. Frank must pay careful attention to the fact that he will be using chemicals in homes and they must be properly tested and  approved for public use. He must make sure that all the chemicals meet the requirements of necessary to be used in people’s home. Because of this, it is important for Frank to have someone who can take the time to verify the validity of each product that he uses to ensure its safety. Furthermore, he must ensure that he has adequate liability insurance to cover lawsuits should someone be injured by a chemical or by an employee in the home of a customer. The liability insurance would be necessary to cover the cost associated with medical bills or a lawsuit associated with an action taken on someone’s property. This insurance should be in place from day one and Frank must make sure that all employees are covered by such an insurance policy. Frank will have some time before he needs to focus on additional employment laws. The early stage of the business will not require a lot of paper works and legal actions. As the company grows to more than 50, it will require additional investments of time and money to ensure the company is operating within its legal boundaries. At that point the company will need to have some sort of legal representation to ensure the actions taken by the company are done in an appropriate and legal manner (Mallor, 2003). Construction Scenario Under the Civil Rights Act of 1964, a person cannot be discriminated against in employment based upon race, color, nationality, religion, sex age or disability, except where an employer would suffer an undue hardship if it were required to employ under the discriminatory condition, and where no reasonable accommodation of the employee is possible. In the case of Michelle who is pregnant, it presents an identifiable undue hardship to the employer, because should she or her fetus be injured during the operation of the jackhammer, the employer would be subject to a workers’ compensation claim. In addition, because the job requires the operation of the jackhammer, there is no reasonable accommodation that the employer can possibly provide, which would not prevent the employee from working. Therefore, even though the employer would discriminate against Michelle, it is not liable under either the Americans with Disabilities Act or under the Civil Rights Act which will be discrimination based on disability and sex respectively. In the case of Eric, him not having a high school diploma  excludes him from consideration for employment. However, as a person 40 years or older is protected by the Age Discrimination, because it is difficult for older employees to obtain high school diploma if they do not possess it already. This implies that, Surebuild could be liable for age discrimination, if the company uses the lack of a diploma as the reason for denying Eric. In the case of Felipe who does not speak English, Surebuild could be held liable for discrimination if English is not a requirement for the performance of the position he is applying for. Surebuild could be charged with discrimination against race, and nationality. Considering Nick, he has a high school diploma, and is well qualified for the job based upon his education. The problem he has is that, he has no experience and he is also epileptic. However, the advertisement does not state experience with a jackhammer as a requirement. The only issue at hand is his epileptic condition. Surebuild can deny Nick for employment and will not be liable for discrimination against him for being disabled. This is because he can have a seizure in the middle of the operation of the jackhammer and that can cause injury not only to himself but to others as well. However, if Nick can show proof or medical records that suggest that his illness is controlled by a certain medication and that he will not have a seizure while operating the machinery, then he should be qualified for the position. If Surebuild refuses to employ him based on his illness, the company will be liable for discrimination against the disabled (Mallor, 2006). References: Hartman, L. P. (2005). Perspective in Business Ethics (3rd Ed.). Columbus, OH: The McGraw-Hills Companies. Mallor, J.P., Barnes, J.A., & Bowers, T.L. (2003). The Ethical, Global, and E-Commerce Environment (13th Ed.). Columbus, OH: The McGraw-Hills Companies. * * *

International Foundation Programme Essay Example | Topics and Well Written Essays - 1000 words

International Foundation Programme - Essay Example 1. Question One According to the statistics from the United Kingdom Council for International Student Affairs (UKCISA), the number of international students from Europe enrolled in UK’s institutions of higher education was about 428,225 for the year 2010-2011. This indicates that there was a considerable increase in the number of students of approximately 6% compared to 2009-2010 405,810 students. International students make up 14% of full-time first-degree students, 70% of post degree full-time students, and 48% for full-time research degrees students (UKCISA). Among these, 26% are currently students in London, with about 11,320 of these students originating from Cyprus. Majority of the students currently studying in the UK are from the Republic of Ireland, with a student population of 16,855 (UKCISA). Majority of these students opt to study in the United Kingdom, as the standards of the education system in the UK are way above those in their countries of origin. If we look a t Cyprus for instance, the state is a relatively small island with lack of competitive marketing especially in the education sector. Therefore, UK becomes an enticing option for most of the Cypriots, as it is quite a big and powerful country. After completion of studies, a significant portion of these international students hopes to find employment opportunities within the UK labour force industry (UKCISA). 2. Question Two Because of globalization, the importance of English is growing inevitably. An analytical look and study at the world today indicates that there are 53 countries that predominantly use English as their official language or widely spoken. Statistics indicates that there are 192 independent countries across the globe. When we put this number into math, nearly 27% of the world countries do know English. Twenty-seven percent is quite a high number when compared to variety of different languages (Georgieva and James, 2010:37). Now if we look at this research it is clear that the demand for English should be high. Strong countries such as, UK, USA and Canada are English speaking countries, which makes English even more alluring. As seen from the analysis of world in general, English is stronger in some countries than in others across the world. If we take Europe for example, English is not that important. All rules and regulations are written in every language, which this creates more flexibility in terms of trade. English is quite important in world countries therefore nowadays countries like China are getting stronger in world market. As china now has one of the strongest economies and production power, this may make Chinese a must language rather than English. Globalization has made English such an important language that people compare it to basic skills of modern life, comparable to using a personal computer or driving a car (Georgieva and James, 2010:38). 3. Question Three International Foundation Year (IFY) helps students in their English as well as informing them of the education system of UK. The foundation incorporates rules of writing essays and the manner in which to do presentations. The international foundation year helps the student to gather all these important information so that they can improve their English. In addition, the foundation helps the person for the 1st year of university education (Page, 2006:119). It instils a sense of discipline among the students such that they do not fail in

The Dialectics of Wilson's The Piano Lesson by Elam Harry Essay

The Dialectics of Wilson's The Piano Lesson by Elam Harry - Essay Example The ghosts are symbolic of the past that keeps haunting the African Americans. Harry’s analysis is agreeable but excessively prejudiced.The next article â€Å"Call-and-Response: Parallel "Slave Narrative" in August Wilson's The Piano Lesson† by Boan Devon, which posits that Wilsons play is a propos on conflicts that arise when deciding the degree to which the past should affect the present. He argues that author of the play uses the piano as the benchmark to develop the argument on how people view the past. The author argues that the play consist of a traditional folklore incorporated into a true but metaphorical approach on slavery. According to Devon, the metaphorical narrative revolves around Willie Boy integrated into a family folklore revolving around Doaker. The approach is captivating and agreeable as it irrefutably explicates Wilson’s play. This paper is a critique of Elam Harry’s article â€Å"The Dialectics of Wilson's The Piano Lesson† an d Boan Devon article â€Å"Call-and-Response: Parallel "Slave Narrative" in August Wilson's The Piano Lesson.† The paper focuses on demonstrating the prejudice manner in which Elam has analysed the play â€Å"The Piano Lesson† and articulate the judiciousness of Devon’s scrutiny on the same play. ... mbol of conventional African Americans who believe their history should not be deserted while Boy Willy signifies noninterventionist African Americans who feel their past was futile and agonizing and should thus not preoccupy their future. Willie therefore tries to approve the American entrepreneurship to demonstrate his exodus from the wearying past African ancestry. Harry states that the whites viewed â€Å"The pain, struggle, and suffering of Charles family, represented by their personal histories etched into the piano† (Elam 370) with pleasure and coldness. The author further asserts that refusal of Berniece to dispose the piano represents the impact of the African American rebuttal to adopt western culture, which causes their continued poverty. Harry’s approach is distasteful, biased and fails to acknowledge any positive qualities of African American culture. Harry posits that African American culture â€Å"Has offered the only opportunities for expression and res istance.† (Elam 368). This is contrary to the portrayal in the play since Wilson has shown that the culture has facilitated unanimity among the African Americans. The author bigotry claims â€Å"The Current crisis and fragmentation of the African American family still bear the scars of this dislocation and disregard for family structure.† (Elam 368). The play does not depict Africans disregard to family structure. In deed, the Charles family tries to remain united such that at the end Willie decides to give up his dream of vending the Piano for the sake of family harmony. However, Harry acceptably attributes slavery to have contributed to the poverty in Charles family. He accurately interprets the piano as the African American culture passed on from generation to generation, which some African American’s

Collaborative Scholarly Journal ( sport ) Essay

Collaborative Scholarly Journal ( sport ) - Essay Example From early teenage years, persons seem paying attention on the collection of a vocation sport that makes them the all rounder and the excitement and the enjoyment taken up by them. Normally, this childhood selection rotates approximately a fire fighter, veterinarian, sportsperson, channel, and the resembling. The sport science discipline and the business of sport are without difference in regards to other respective industries. The study was mainly to analyze the advantages and the benefits of sports on the students self concept. The method we adopt to understand the particular method is the systematic review; the systematic review helps to get the entire information and the opinions of the various opinions of the various authors about the topic. Usually, research has specified students who are elsewhere for exercise be likely to perform better than non-athletes in the class rooms, Student-athletes frequently have to go behind a system of manner. This code of conduct can comprise abstaining from alcohol consumption and smoking, subsequent to correct behaviors, and preserving minimum grade in arrange to uphold eligibility (Medford School Policy Handbook, 2000). The findings of Zaugg (1998) sustain the plan that athletes have less behavioral problems than non-athletes. This is typically a consequence of school policy that state if an athlete miss lessons (unexcused) they do not engage in recreation or perform with the team that day. in addition, students with detentions or postponement miss practice and games awaiting the detention is provided. Many instructors will often dismiss players who have behaved badly throughout school. â€Å"Social recognition of sport participation and competition are external sources of enjoyment for many. Student-athletes often enjoy being rewarded for their work and dedication. In many schools, athletes are recognized through announcements,

Kachin Insurgency in Myanmar Essay Example | Topics and Well Written Essays - 1000 words

Kachin Insurgency in Myanmar - Essay Example Thus, in this regard, the department of defense defines the current insurgency as an organized opposition movement that employs subversion, incapacitation and armed conflict to realize its objectives (Bortnyk). Therefore, insurgencies usually seek to overthrow the recurrent social order by altering power within a nation. A number of factors contribute to an insurgency in various occurrences but often political power is the primary issue in both insurgencies and counterinsurgencies with each faction aiming at gaining a people’s patronage. Major contributors are economic deprivation, poor governance and lack of government legitimacy. For instance, economic deprivation leads to poverty that leaves young men with fewer options in life or less to lose; thus, leaving them with no choice but to join insurgent groups (Bortnyk). In addition, poverty leads to increased crimes, a premonition of a population’s desensitization to lawlessness and aggression, which creates an illegal market in support of insurgencies (Army). That notwithstanding, most repressive systems of governances deny second or alternative voices from surfacing to question or criticize government operations and activities; thus leaving oppositions and alternative resort to insurgency to force the government to deliver on its mandate or to relinquish power. Thus, with the above understanding, this paper features the insurgency efforts of the Kachin Independence Army and its affiliates such as Myanmar military. The study focuses on the history of movements with no choice but to resort to insurgency. Lastly, besides governance, governments are expected to provide their citizens with security, justice, economic needs and allow space for ideology sharing (Aylwin-Foster and Army). Therefore, failure to provide such services to citizens, they often the Myanmar insurgency, the underlying causes, the army’s tactics and

Climate change in the past, today and future Essay

Climate change in the past, today and future - Essay Example Previously, little awareness and concern was attributed to the changing patterns in climate and the risk on human health populations associated with it. However, today with the continued urbanization and distancing of human life from the natural systems, reality has dawned that the world’s climate system is indeed an integral part of the complex of life-supporting processes, and, therefore, requires urgent measures in its maintenance and sustainability. With the world increasing economic development and growth, many of the natural systems coming under pressure from the increased populations (Githeko and Woodward, 2003). Asia has a significant increase in human population and currently the most populated continent in the world, an aspect that has resulted in a reduction of resource availability, forcing individuals to engage in activities that despite being beneficial to human remain short lived and significantly contribute towards increasing climatic change. The increased population contributes towards difficult environmental and socio-economic challenges, caused by the activities indicated above, which increase the production of greenhouse gases. Greenhouse gases prove, as the greatest challenge for the world today, and most especially in Asia. Concerns remain the reduction strategies of the greenhouse emissions to levels that would not interfere with the climate system (Ebi, Mearns, and Nyenzi, 1999). Asia as a continent is currently undergoing significant industrialization and, therefore, a producer of significant amounts of gases, including the greenhouse gases, released into the atmosphere without prior treatment. On average, the atmosphere shields the earth surface of up to 50% of sunlight rays. Additionally, greenhouse gases, which take up 2% of the atmosphere, also play a significant role in the absorption of the sunlight rays up to 17% (Ebi, Mearns, and Nyenzi, 1999). For the light reaching the earth’s surface, absorption takes place followed by

Does language influence thinking skills or cognition Essay

Does language influence thinking skills or cognition - Essay Example All these include some of the questions several philosophies within cognitive science are trying to answer. For a much longer period, the thought that language might influence thought was considered wrong. Several data analysis have been collected through most parts and the end results show that, individuals who speak diverse dialects do indeed think differently and that even grammar can intensely influence how most people perceive the world. To elucidate the stated thought, let us ask ourselves a simple question; how would our lives be if we had never learned any of the languages? Could we still have friends around us, hold any particular job, have a relationship or family, get an education, explore our gifting or maximize our potential? Language is thus essential and entirely part of our lives, that it’s even hard to imagine life without it. A four-year-old in one society can perform a task with much ease as opposed to an intellectual in another society. This is a huge difference in cognitive strength and the surprising answer to this cause is the language. This theory goes back to the centuries with philosophers Sapir and Whorf emphasizing that, variances in languages such as English and Hopi, lead to the difference in thinking (Eysenck & Keane, 2000, p. 122-24). This thought however was met with serious criticism over time as philosophers argued that, the theories were not supported by much proof. However, decades later, it is still evident that language shapes thinking. The results have had a great influence in law, education and even politics. Speakers of diverse languages also vary in how they define events and, as a result, how they can remember who did what and so forth. All events, even instant accidents, are complex and need us to interpret what happened. Take, for instance, former vice president Dick Cheney’s accident, in which he unintentionally shot Harry Whittington. One could say that it seemed as if