Climate Change Has Changed The World - 1813 Words

It is possible to conclude that Climate Change has rapidly picked up in the last few decades due to fossil fuel emissions caused by humans, creating a warming of the earth that is melting the glaciers causing sea levels to rise each year. The sea levels rising have already shown some low level communities living by the ocean just a preview of what can later be seen in many years to come. With the glaciers melting away, humans all around the world are losing an astronomical percentage of fresh water as well, which have been stored in glaciers on the edges of the globe. With the process already taking place in today’s world, the only thing left to do is to embrace the consequences, and find a way to slow down the process of melting and save some of the lands that will be soon under oceanic waters, or to adapt to the new world that we will be seeing in the near future. â€Å"Throughout its long history, Earth has warmed and cooled time and again. Climate has changed when the pla net received more or less sunlight due to subtle shifts in its orbit, as the atmosphere or surface changed, or when the Sun’s energy varied. But in the past century, another force has started to influence Earth’s climate: humanity†. (Earth observatory) Humanity has taken a toll on the world we live in. Dispersing an incredible amount of fossil fuels that has been destroying the world day by day. With the population of humans greatly increasing, the fuel for humanity had also needed to rise greatly to hostShow MoreRelatedClimate Change1705 Words   |  7 PagesOutline: 1-Introduction for climate change †¢ Background information †¢ Definition of climate change 2-Body: A- The causes of climate change †¢ The causes of climate change †¢ Natural causes of climate change B- Effects of climate change †¢ Human effects on climate change †¢ Greenhouse gases effect †¢ Changing in the ecosystems. C- Solutions for climate change: †¢ Avoid cutting trees and forests †¢ The use of the renewable resources †¢ Sequestration 3-Read MoreDo Humans Play Climate Change Or Is It Just Mother Nature?916 Words   |  4 PagesDo humans play a part in climate change or is it just mother nature? I believe that humans are play the main role in climate change. Since the Industrial age humans have played the main role in climate change because of greenhouse gases which cause the greenhouse effect. The main greenhouse gas that we emit is carbon dioxide from the burning of fossil fuels, the other greenhouse gases that we emit are methane, Nitrous Oxide, and Fluorinated gases. These greenhouse gases will absorb and re-emit someRead MoreClimate Change : Global Warming Essay1737 Words   |  7 PagesA big question is climate change a hazard to future generations? Climate change is and always will be a hazard to future generations and not just for human beings, but for all kinds of species. The comprehension to accept it, is a hazard that species that cannot adapt to the change in climate are more likely become extinct. L uckily, human beings are masters of adaptability. Because our own evolution is a reason for climate change and our capability to adapt. After all, the hazards are always thereRead MoreThe Effects Of Global Climate Change On The World1118 Words   |  5 Pageseffects of global climate change are everywhere from major cities to the under populated arctics. Most people just call it global warming, but it is not. By calling it global warming people are assuming that everywhere in the world, temperatures are rising and that it will be hotter all year long, but this is not the case. This is why the scientific community calls it global climate change, because it can be hotter in the Summer time and colder in the Winter time. Global climate change occurs naturallyRead MoreClimate Change Is The Global Climate System1369 Words   |  6 PagesClimate is part of our everyday lives. What we experience is the global climate system. According to the United Nations Framework Convention on Climate Change, climate change is, a change of climate which is attributed directly or indirectly to human activity alters the composition of the atmosphere and which is in addition to natural climate variability observed over comparable time periods. (Allen, Seaman Delascio, 2009) Australia’s climate has warmed a lot more since 1910 by the average ofRead MoreHow Can An Injustice Be Changed?1186 Words   |  5 PagesIntroduction How can an injustice be changed? First, one must have the knowledge of the injustice. Global climate change is an injustice because it brings damage and harm to animal, human, and environmental habitats. â€Å"Global climate change affects Earth’s capacity to sustain life†. Global climate change refers to the alteration of the Earth’s atmosphere temperature (Glossary). Utilitarianism is a theory to find alternatives to combat global climate change. Utilitarianism focuses on the positivesRead MoreGlobal Warming And Its Effects867 Words   |  4 PagesGlobal climate is the average climate over the entire planet. The planet is warming, humans are mostly to blame and plants and animals are going to dramatic lengths to cope. That s the consensus of a number of recent studies that used wildlife to gauge the extent of global warming and its effects. The global temperature record represents an average over the entire surface of the planet. It is caused mostly by increas ing greenhouse gases in the atmosphere. Global temperature mainly depends on howRead MoreThink Again: Climate Change, by Bill McKibben992 Words   |  4 Pagestechnology and increase in the industry productions is necessary for our life to function. It would be difficult for our world to stop completely, which could result in a great depression or even worse. The natural impact to Earth causes rise in sea level, stronger natural disasters, droughts, massive extinctions, temperature increase and etc. As long as the Earth’s climate continues to change dramatically, man-made carbon dioxide emission must be reduced with cooperation of other countries if we are to avertRead MoreClimate Change And Global Warming1433 Words   |  6 Pagescentury. Little changes in the average temperature of the Earth can result into big and possibly to dangerous shifts in climate and weather. Rising temperatures around the world have been accompanied by differences in weather and climate. A lot of places have already seen changes in rainfall which resulted in an increase in floods, droughts, or intense rain, as well as more continual and dangerous heat waves. The Earth’s oceans and glaciers have also experienced some great changes - oceans are warmingRead MoreClimate Change : Global Warming1509 Words   |  7 PagesOne of the biggest problems the world is facing today is climate change. Climate change in the world can be caused by numerous activities including human activities. Climate change occurs when the temperature rises significantly, which leads to many different changes happening on Earth such less snow in the winter. These changes include floods, drought, or intense rain, as well as severe heat waves. One of the biggest problems is rising sea level, other cases are melting of glaciers, heating, and

The Situation Of Double Taxation Of Company And Shareholder International Law Essay - Free Essay Example

Sample details Pages: 7 Words: 2084 Downloads: 7 Date added: 2017/06/26 Category Business Essay Type Analytical essay Tags: Taxation Essay Did you like this example? What is double taxation? Double taxation is a situation that affects C corporations when business profits are taxed at both the corporate and personal levels. The corporation must pay income tax at the corporate rate before any profits can be paid to shareholders. Then any profits that are distributed to shareholders through dividends are subject to income tax again at the individual rate. Don’t waste time! Our writers will create an original "The Situation Of Double Taxation Of Company And Shareholder International Law Essay" essay for you Create order The corporate profits are subject to income taxes twice. Double taxation does not affect S corporations, which are able to pass through earnings directly to shareholders without the intermediate step of paying dividends. In addition, many smaller corporations are able to avoid double taxation by distributing earnings to employee/shareholders as wages. Still, double taxation has long been subject to criticism from accountants, lawyers, and economists. Critics of double taxation would prefer to integrate the corporate and personal tax systems, arguing that taxes should not affect business and investment decisions. They claim that double taxation places corporations at a disadvantage in comparison with unincorporated businesses, influences corporations to use debt financing rather than equity financing (because interest payments can be deducted and dividend payments cannot), and provides incentives for corporations to retain earnings rather than distributing them to shareholders. Fur thermore, critics of the current corporate taxation system argue that integration would simplify the tax code significantly. (referenceforbusiness.com) Double taxation arises when an individual or business acquiring income in a foreign country is required to pay taxes on that income in both the foreign country as well as the country of origin. For example, an American company operating in a developing country, in the absence of a tax treaty between the two countries may have to pay a withholding tax to the government of the developing country, as well as corporation tax to the United States government (Howard, 2001, p. 259). The purpose of this paper is to examine the merit of three basic systems, which is exemption system, credit system and deduction system. These systems are dealings with the essence of tax relief from international double taxation. The case between Turkey and Germany is more on exemption and credit system focused in my paper. Exemption system Under exemption systems, a taxpayer of a country (the residence country), will not be taxed regardless of where the income is generated, instead, taxpayers are taxed based on the source of their income (the host country), that is, only the country where the income is generated has taxing authority over the income (Stephens, 1998, p.159) With exemption system, its encourages resident individual or companies to venture outside their domestic environment and compete with their foreign competitors. Hence it is frequently used term of capital import neutrality. In general, it can be said that a tax exemption system encourages businesses to trade outside their home country, thus accelerating the trends towards globalization and increase of global welfare. Countries that are purely on exemption system are often referred to as tax havens because the country does not tax any foreign source income (FSI) earned by individuals or corporations that have that country as their home country (Stephens, 1998). A tax haven is a place where foreigners may receive income or own assets without paying high rates of taxes. Generally speaking, the main characteristic of a tax haven is a very low effective tax rate on foreign income. Major tax havens are the Bahamas, Bermuda, Cayman Islands, Hong Kong, Panama, and Singapore. Most tax havens are developing countries where governments believe that tax haven status would accelerate their rate of economic growth (Howard, 2001, p.256) Credit system The credit system allows tax paid in one state to be used as credit against a taxpayers liability in another state. The credit will be in the form of a direct credit or indirect credit (August, 2004, p 732) The philosophy behind a tax credit system is to allow international businesses to operate under the same conditions as domestic enterprises. If a business ventures abroad, it must pay tax on foreign and domestic business income domestically at the same tax rate and tax basis. Foreign tax paid (dividend withholding tax and corporate income tax on the original profits) can be deducted against domestic tax due. This system is also referred as Capital Export Neutral system. Tax-credit systems have been implemented in the United States, OECD countries, and newly industrialized economies in which investment taxes paid to foreign countries can be deducted at home if the home tax rate exceeds the foreign tax rate. AVOIDING DOUBLE TAXATION There are many ways for corporations to avoid double taxation. For many smaller corporations, all of the major shareholders are also employees of the firm. These corporations are able to avoid double taxation by distributing earnings to employees as wages and fringe benefits. Although the individual employees must pay taxes on their income, the corporation is able to deduct the wages and a benefit paid to employees as a business expense, and thus is not required to pay corporate taxes on that amount. For many small businesses, distributions to employee/owners account for all of the corporations income, and there is nothing left over that is subject to corporate taxes. In cases where income is left in the business, it is usually retained in order to finance future growth. Although this amount is subject to corporate taxes, these tax rates are usually lower than those paid by individuals. Larger corporations-which are more likely to have shareholders who are not employed by the business and who thus cannot have corpo rate profits distributed to them in the form of salaries and fringe benefits-are often able to avoid double taxation as well. For example, a non-active shareholder may be called a consultant, since payments to consultants are considered tax-deductible business expenses rather than dividends. Of course, the shareholder/consultant must pay taxes on his or her compensation. It is also possible to add shareholders to the payroll as members of the board of directors. Finally, tax-exempt investors such as pension funds and charities are often significant shareholders in large corporations. The tax-exempt status of these groups enables them to avoid paying taxes on corporate dividends received. Background of agreement Avoidance of double taxation between Turkey and Germany has a long story. It goes back to end of 1960s. For this purpose between the two countries began talks in 1968. After long negotiations and interviews both parties prepared a draft agreement on 19.10.1968. This text is signed by two authorized representatives of the Government; the finalized draft is ratified by the parliaments of both countries and after that a long time period had to pass in order to put this agreement into action. Unfortunately from 1968 until 1985 the agreement couldnt come up to reality. The final agreement was signed in Bonn (Former capital of West Germany) on 16.14.1985. Unfortunately no real explanation was given for the delay to finalize the agreement from any of the parties. Legal formality The agreement between Turkey and Germany is the avoidance of double taxation taxes on income and wealth. This has become the fourth agreement Turkey has ever done with another country. As It is mentioned the final agreement was reached in 1985 but the ratifications took around four years for the parliaments to agree. January 1.st 1990 is the milestone of this agreement where it came to exercise. As mentioned on the last paragraph of the agreement, the texts were writt en in Turkish, German and in English languages to avoid misunderstandings by the translation between Turkish and German. If the disagreement cannot be solved than English version shall prevail. Taxes covered subject of the agreement According to OECD model tax treaties the agreement of avoidance of double taxation between Turkey and Germany includes the following taxes. In Turkey; Income tax Corporation tax In Germany; Income tax Corporation tax Wealth tax Trade tax Some other topics covered tax agreement Bilateral agreements to prevent double taxation is not only about to prevent double taxation issues. Such as the OECDs Model, in such agreements, exchange of information, Nondiscrimination, Mutual agreement procedure, administrative support also helps to prevent tax evasion. When we take a look at the agreement of avoidance of double taxation between Turkey and Germany we can see some parts regarding to tax evasion; Article: 24- Equal treat ment Article :25- Mutual agreement Article: 26- Exchange of information Article: 27- Diplomatic and consular privileges Terminologies used in the agreement To understand what actually the agreement is about and how the subjects are determined we need to follow some terminologies in order to understand where we can put the stones. The term Person: Means any individual and any corporation. Company refers to all kinds of legal entity for tax purposes as a legal entity or person means any traded. Legal head: This statement of the Turkish Commercial Law, or Law of the German financial means within the context of legal settlement. Competent authority: Means the Minister of Finance of Republic of Turkey and the Federal Republic of Germany. Fiscal domicile: The concept in general, under the laws of the contracting states of one or the other, place of residence (settlement), home, legal center, business center, the tax liability due to any other criterion of a sim ilar nature refers to places that can be established. Permanent establishment: Some examples of places within the coverage, place of management, branch, office, factory, workshop, mine, oil or natural gas wells in excess of six months as a listed building site, but the remaining places are also out of order. Taxation agreement with the relevant provisions Since the agreement is very long and expaling each of them will require a lot of explanation and many pages I will try to mention some points of the agreement which are relevant to my topic. Below I will give the name and the articles of some part of the agreement and write them what article includes which element. The parts including the articles about the taxation are found between the articles 6-21. Article 6: Matter of real estate income. Article 7: Matter of commercial profits. Article 8: Navigation, air and land transport. Articles 910: Substance-dependent enterprises dividends matter. Article 11: Mate rial interest. Article 12: Article grid operating charges royalties. Article 13: Material increase in value of capital gains. Article 14: Item self-employment activities. Article 15: Substance-dependent activities. Article 16: Managers payments. Article 17: Artists and athletes. Article 18: Substance pensions. Article 19: Matter of public servants. Article 20: Teachers and students with substance. Article 21: Provisions of the taxation of other income is divided into substance. Article 22: Taxation of wealth. The most important of all is the article 23. This articles tales the basis of OECD model of agreement and removes the basis of double taxation between two countries. This article shows the tow model to remove double taxation. These methods are 23/A the Exemption method and 23/B Credit method. These two methods are closely related to each other. At the first stage, each country chooses between the exemption and the credit method (as prescri bed by the OECD model treaty) and at the second stage, each country sets nationally optimal non-discriminatory capital tax rates. It is shown that in the subgame perfect equilibrium both countries choose the exemption method. Mutual application of the exemption method is also shown to yield the highest welfare for each country. While the tax export effect generally induces both countries to choose inefficiently high tax rates, this effect is weakest when both countries exempt foreign earned profits from domestic taxation. (springerlink.com) Major problems faced with Germany during double taxation For the Turkish citizens been living in Germany for many years the German government was questioning the source of their incomes that they have in Turkey. German citizens have residency in Turkey and get their pensions from Germany had a problem. Turkey had the right to tax them but because of internal issues the Turkish domestic laws leave the income tax to be written as a income. The German side was asking to write them as tax. But the problem could not be solved. Germany is a big fair and exhibition country. Turkish companies apply to many of those during the years. To keep the business alive the federal government was giving participants the right to tax non-refundable. For EU members this procedure still continues but for the Turkish companies this refund option is not available anymore. The German tax authorities wanted to access the bank accounts in Turkey of Turkish citizens living in Germany. The branch of Turkish national bank in Germany was ridden with police force and all documents were seized by the federal forces. This action was not welcomed in the Turkish side.

Fast Food Nation Death in the Fast Food Lane Essay

Fast Food Nation, by Eric Schlosser, is a stark and unrelenting look into the fast food industry that has ingrained itself in not only American culture, but in many cultures around the world. There is almost no place on earth that the golden arches has not entered. Aside from Antarctica, there is a McDonalds on every continent, and the number of countries that have fast food restaurants is growing on a daily basis. Schlosser describes in detail what happens behind the scenes, before the hamburger and fries come wrapped in environmentally safe paper and are consumed by millions of people daily. nbsp;nbsp;nbsp;nbsp;nbsp;There are several stories that stick out in my mind. First is the one about a rancher in Colorado. He had resisted†¦show more content†¦They want the job to be as easy and training-free as possible, due to their want for uniformity. Uniformity seems to be the way of things at McDonald’s – uniformity and conformity. If you cannot conform to the mold of a McDonald’s worker, they will simply find people who will, and they don’t have to train them all over again, because the job only requires that you know how to push a button or respond to a light or a beep. The last thing that stands out is the amount of contamination that can occur because of the way these animals are slaughtered. One hamburger from Burger King can contain meat from a thousand different cows. If only one of those cows were sick, then the person eating it can get sick. Then you multiply by how many packages of meat or hamburger was processed that could possibly have that one sick animal in it, you have an epidemic. One sick animal can contaminate – and cause the recall of – over 400,000 pounds of meat. That’s a lot of meat to have to bring back, and there are countless people who may have already eaten it and gotten sick, or, like the 6-year-old in the book, died. All of these things – and the whole book in general – has turned me off of fast food forever I think. I’ll never look at McDonald’s in the same way again. The food is full of grease, fat, and bacteria that could kill. The food also has hundreds of chemicals in it to make it taste the way it should,Show MoreRelated Cause and Effect Essay - McDonalds Causes More Deaths than Terrorists1856 Words   |  8 PagesCause and Effect Essay - McDonalds Causes More Deaths than Terrorists It was probably inevitable that one day people would start suing McDonalds for making them fat. That day came this summer, when New York lawyer Samuel Hirsch filed several lawsuits against McDonalds, as well as four other fast-food companies, on the grounds that they had failed to adequately disclose the bad health effects of their menus. One of the suits involves a Bronx teenager who tips the scale at 400 pounds andRead MoreFresno County Of Fresno City1535 Words   |  7 PagesFresno County is one of the most populated and diverse counties in California having more than seventy ethnic groups in the metropolitan area. It is ranked first nation for agricultural production with annual sales of $3 billion. Within the county there are fifteen incorporated cities, Fresno being one of them. Fresno was founded by Central Pacific Railroad Company in 1872. Today, Fresno has an estimated population of 522,053 (QuickFacts Fresno City, California) about 49.6 percent is white, 46.9Read MoreBrunei : The United States, And Future Direction1364 Words   |  6 Pages In the nineteenth century, the sultan of Brunei sought British support in defending the coast against Dayak pirates. Due to British residency, and the sultan, the British agreed to be the primary protectors of Brunei in 1906(Commonwealth of Nations, n.d.). Power declined early in the nineteenth century due to internal clash, royalties, and an expansion of European power and piracy. For much of the twentieth century Brunei experienced both economic and political instability due to inter countryRead MoreOur Founding Fathers Affect on the Past, Present, and Future Essay1395 Words   |  6 Pagesbeginning, the nation’s Founders were profoundly skeptical of direct democracy. They believed that the â€Å"follies† of direct democracy far outweighed any virtues it might possess (Politics in American pg. 76). According to an essay by Rose Wilder Lane (Lane, 1943), â€Å"George Washington, Thomas Jefferson, Benjamin Franklin, John Adams, James Madison, and James Monroe fear ed democracy.† The founders believed that the Constitution left all other governmental powers to the states (Politics in American 2009Read MoreOur Built Environment And Its Effects On The Population2010 Words   |  9 PagesIQ, illness, and death (cbs news). 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A business like Samsung would understand that Malaysia is located alongside the Straits of Malacca, connecting it to the Indian Deep-sea to the South China Ocean and thenRead MoreLagos And Nigeri Nigeria2852 Words   |  12 PagesLagos, Nigeria Africa’s most populated nation has more than 150 million people and within this nation resides Lagos with a population of more than 20 million people. Lagos, Nigeria is the capital, nation’s biggest urban agglomeration, and is the third largest, most populated city in the world. Since early times, Lagos has grown through rural-urban migration. Lagos started off as a small farming and fishing settlement on an island close to the coast. In 1472 the Portuguese arrived on the land and

Divorce Is A Huge Issue Of Concern - 1622 Words

Divorce is a huge issue of concern in the UK as in the rate in which couples divorce is rapidly increasing . More than half of the couples in the UK had at least one child aged under 16 in 2007.The number of divorces in England and wales have increased to a total of 118,140 divorces in 2012, which is an increase of 0.5 percent since 2011.Statistics showed that women were allowed 65 percent of all divorces , 9,703 men and 6,026 women aged over 60 got divorced. It has also shown that 42 percent of marriages should be expected to end in divorces. However , parental separation is not new to some children as their parents were never legally married. This separation is caused due to the parents no longer loving each other , one of the parent having an affair .It is legally allowed by law for a couple who no longer want to be together to get a divorce but they also have to consider their child of children if they have. When a couple with an offspring get divorced it tends to rub off on t he child negatively or positively .Its either the child becomes broken in a way that the child may run away from home or the child learns to be stronger person as he or she is going to grow up without a father or a mother. Centuries ago , in the days of yore ,the church was more powerful than the monarch during this period marriage was seen as a lifetime commitment. Divorce were very rare and were only granted in serious situations in which the will be granted freedom to live apart from eachShow MoreRelatedRise of Divorce Essay907 Words   |  4 PagesChinese Academy of Social Science, the number of divorces increased more than six fold from less than 35 million in 1980 to more than 220 million in 2008. These alarming data has aroused profound concern, and many sociologists are investigating this social issue. The problems principally come from the aspects of social factors, parental problems, and personal causes. 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Strategic Hr Management Student Workbook Free Essays

string(34) " countries if any problems arise\." STRATEGIC HR MANAGEMENT STUDENT WORKBOOK International HRM Case Study By Fiona L. Robson Project team Project leader: Project contributor: External contributor: Editor: Design: Fiona L. Robson Bill Schaefer, SPHR Nancy A. We will write a custom essay sample on Strategic Hr Management Student Workbook or any similar topic only for you Order Now Woolever, SPHR Sharon H. Leonard Courtney J. Cornelius, copy editor Terry Biddle, graphic designer  © 2008 Society for Human Resource Management. Fiona L. Robson Note to Hr faculty and instructors: SHRM cases and modules are intended for use in HR classrooms at universities. Teaching notes are included with each. While our current intent is to make the materials available without charge, we reserve the right to impose charges should we deem it necessary to support the program. However, currently, these resources are available free of charge to all. Please duplicate only the number of copies needed, one for each student in the class. For more information, please contact: SHRM Academic Initiatives 1800 Duke Street, Alexandria, VA 22314, USA Phone: (800) 283-7476 Fax: (703) 535-6432 Web: www. shrm. org/hreducation 08-0753 International HRM Case Study By Fiona L. Robson Student Workbook Strategic HR Management Purpose of the Case Study This case study is geared toward an undergraduate audience with a basic understanding of the issues involved in domestic recruitment and selection. The case is based on a ? ctional organization in the United Kingdom’s hotel industry; however, the content covered is relevant internationally and among different industries. The material is presented in this manner to allow you to apply theory to a practical situation. You will have an opportunity to think about the key decisions involved in international assignments. You will be able to transfer your knowledge of domestic HR issues to the international context and consider the roles and duties performed by expatriate workers. Learning Outcomes for Students By the end of the case, you will: ? Understand the main elements and issues related to international assignments. Demonstrate an awareness of when it is appropriate to use expatriate workers and the key debates that are involved. Appreciate the skills and knowledge needed by expatriate workers. Consider how organizations can prepare expatriate managers to succeed in an international context. ? ? Recommended Time Schedule For this case, you will be acting as independent management consultants and should be split into three groups. You will work within your groups for all of the activities provided in the case study document. The instructor can decide whether any of the additional activities provided are appropriate for your group.  © 2008 Society for Human Resource Management. Fiona L. Robson 1 recommeNDeD reSoUrceS Book: Harzig, A. -W. and van Ruysseveldt, J. (2007). International Human Resource Management, 2nd edition. London: Sage. A diverse selection of interesting journal articles exists on this topic: Brewster, C. (1997). International HRM: Beyond expatriation. Human Resource Management Journal, 7(3), 31. Brewster, C. , and Scullion, H. (1997). A review and agenda for expatriate HRM. Human Resource Management Journal, 7(3), 32-41. Earley, P. C. , and Peterson, R. S. (2004). The Elusive Cultural Chameleon: Cultural Intelligence as a New Approach to Intercultural Training for the Global Manager. Academy of Management Learning and Education, 3(1), 100-115. Forster, N. (2000). Expatriates and the impact of cross-cultural training. Human Resource Management Journal, 10(3), 63–78. Ingemar Torbiorn, I. (1997). Staf? ng for international operations. Human Resource Management Journal, 7(3), 42-51. Matthews, V. E. (2000). Competition in the international hotel industry. International Journal of Contemporary Hospitality Management, 12(2), 114-118. Morris, M. , and Robie, C. (2001). Meta-analysis of the effects of cross-cultural training on expatriate performance and adjustment. International Journal of Training and Development, 5(2), 112-125.  © 2008 Society for Human Resource Management. Fiona L. Robson Background Information on the Organization Brunt Hotels, PLC, owns more than 60 hotels throughout the United Kingdom. They recently acquired a small hotel chain headquartered in France. Brunt’s chief executive decided that half of the new hotels in France would be retained and rebranded as part of the Brunt Hotels Group; the other half will be sol d. This will support Brunt’s strategic objective of growing the organization slowly to make sure that new ventures are well supported and opened on time and on budget. Brunt’s hotels are considered budget accommodations; they are functional, clean and reasonably priced. Additional information about UK hotel standards is available at http://www. qualityintourism. com/content/pdfs/Standards/Budget%20Hotels%20 Standard_INT. pdf . Most guests stay for one to three nights and are a combination of business and leisure travellers. The hotels are typically situated in downtown locations that are easily accessible by mass transit. Tourists are attracted to these hotels in popular visitor destinations where the many local attractions mean that they will not be spending much time in their hotel rooms. The organization has decided to use an ethnocentric approach and send some of their existing UK-based managers to France to lead the changeover of the new hotels and then manage them after they re-open. If this new overseas venture is successful, Brunt may decide to acquire other small hotel groups in other European countries. The organization would like to own 150 hotels in the next ? ve years. Their 10-year plan is to own 300 hotels across Europe. This is an ambitious target, so it is important that the organization ? nds an effective formula to operate successfully in other countries. 2008 Society for Human Resource Management. Fiona L. Robson 3 Case Study—Part One The organization has never owned hotels outside the UK before, and has hired a team of independent management consultants to advise them on how to proceed. They provided the consultants the following information during their initial meeting: ? A majority of their existing managers said they would like a chance to work abroad. None of their existing managers speak French ? uently. They will allow four weeks to rebrand the hotels. The new hotels must be ready to open after that time. They expect to recruit a large number of staff for the new French hotels, because more than 70 percent of the employees from the acquired organization left. They will require their managers to be ? exible and move between countries if any problems arise. You read "Strategic Hr Management Student Workbook" in category "Essay examples" ? ? ? ? Activity A (5 minutes) Based on the information you have to date, what do you think the key priorities should be? Activity B (15-20 minutes, including presentation of ideas) The hotel management asked you if they should look only at internal candidates who are parent country nationals (PCNs) or recruit host country nationals (HCNs). The class should be divided into three groups; each group should prepare a 3-minute argument based on the following: Group 1 believes that only PCNs should be hired. Group 2 believes that only HCNs should be hired. Group 3 believes that a combination of PCNs and HCNs should be hired. Present the advantages of the approach your group was allocated to the class. 4  © 2008 Society for Human Resource Management. Fiona L. Robson Case Study—Part Two Brunt management decided that because this is their ? rst venture into a country outside the UK, they want to use PCNs to set up the new hotels and that only internal candidates should be considered. They think that this is important so they can incorporate the organization’s values. However, they believe that once the hotels are up and running, HCNs could be hired. The management vacancies must be ? lled as soon as possible. In their company literature, the organization states that their core values are to: ? Provide excellent levels of customer service to all guests. Provide a clean and comfortable environment for guests and staff. Recruit and retain excellent staff. Support and develop staff so they can reach their full potential. Continuously strive to improve all aspects of the business. Ensure that all hotel buildings, ? xtures and ? ttings are well-maintained in a proactive manner. ? ? ? ? ? It is important that the management consultants for this project take these core values into account when making their recommendations. Activity C (15 minutes) Write a recruitment advertisement for the new positions which can be sent to existing managers by e-mail. Your advertisement should include, at a minimum, the following information: ? ? Main responsibilities of the new job. The skills you are looking for in the position.  © 2008 Society for Human Resource Management. Fiona L. Robson 5 Case Study—Part Three The management team liked your recruitment advertisement, but realized that they did not consider the salary for these new positions! Since the organization has never hired managers to work outside the UK before, they do not know how to start determining the compensation. They provide you with the following information that they found on the Internet: ? Existing salary for managers is ? 30,000 (45,000 Euros) plus bonuses. Surveys show that the average salary for hotel managers in France is 60,000 Euros with no opportunity to earn bonuses. ? The directors want to have a consistent approach as to how they compensate expatriates because they expect their overseas business to expand in the future. They also want existing employees to be enticed into working abroad and want to have a good range of incentives. Activity D (20 minutes) Design a compensation package for the hotel management position. Explain the rationale for your design. You may also include non-? nancial bene? ts. 6  © 2008 Society for Human Resource Management. Fiona L. Robson Case Study—Part Four The management eventually approves the advertisement and the compensation package and distributes both internally. Interested candidates are asked to write a letter to the CEO to explain why they think they are the best person for the job. Thirty managers apply for one of the new positions (there are 10 positions available), which means there will be 20 unsuccessful candidates still working for the organization. The management team acknowledges that the application letters were not helpful with making decisions and that they need a more robust selection process. There must be a strong sense of fairness in the selection process because they do not want to de-motivate any of these existing employees. They want to select the right candidates because it is essential that the new hotels are successful and up and running quickly and ef? ciently. The senior managers know all of the candidates quite well (personally and professionally). They would like you, as independent consultants, to design an appropriate selection methodology. The management team advises you that they do not want to take into account the marital or family situation of the expatriate candidates; they are concerned that this may fall afoul of UK equal opportunities legislation. Activity E (20-30 minutes) Each management consultant group must design a selection process for the candidates. There is no budget limit for the development of the process; the senior management team knows that it is important to get the right person for the job. However, because the new hotels must be up and running quickly, they ask you to design a selection process which will take a maximum of two days. You are in competition with the other management consultant groups and have ? ve minutes to present your ideas. You must be able to justify why each method is appropriate. 2008 Society for Human Resource Management. Fiona L. Robson 7 Case Study—Part Five The management hires six candidates to work overseas because they did not feel that the other candidates were quali? ed. They feel con? dent that these six can successfully open the new hotels. The success of these managers is vital to the success of setting up the new business, so management wants to ensure they provide eff ective support for them in terms of training and development. They believe that the best option is to divide training into two parts: pre-departure training and on-the-job training in the new country. Since the organization has never sent employees abroad before, they are not sure about what should be included in these training programs. The only mandatory area that must be included is an introductory language section (including basic business French) so that the managers have a basic grasp of the French language by the time they open the new hotels. However, they hope that the managers will enjoy their introductory language course and will continue to attend more advanced language classes when the new hotels are open. Activity F (20-30 minutes) The organization knows that training is important; but despite looking at what other companies offer, they cannot decide what the key training areas should be. They would like all three management consultant groups to design the content and structure of these training programs and allocate two managers to each of the groups (as indicated below). Because of the large investment they are making in the managers, they provide you with some details on each of them so that the training can be tailored to their needs. Group 1 will design the training programs for Managers A and B. Group 2 will design the training programs for Managers C and D. Group 3 will design the training programs for Managers E and F. Complete the table given to you by your instructor to show your proposals. 8  © 2008 Society for Human Resource Management. Fiona L. Robson Case Study—Part Six The management team decides to select only one of the three proposed training programs, con? dent that it will be useful and informative for the new expatriates. However, they would also like to provide external support for the new expatriates to make their transition to a new country as smooth as possible. They are aware of some of the services that can be offered to support employees on both a personal and professional level, but do not have a comprehensive overview. Activity G (20-30 minutes) The management team asks you to conduct Internet-based research to ? nd out what expatriate support services are available in France. Each team should create a list of the services that are available and provide details of at least one organization which could provide the services. These services should then be listed in order of priority for the expatriates. You will present your ideas to the other teams, so you should be prepared to justify your reasons for prioritizing the services.  © 2008 Society for Human Resource Management. Fiona L. Robson 9 SHrm members can download this case study and many others free of charge at www. shrm. org/hreducation/cases. asp. If you are not a SHrm member and would like to become one, please visit www. shrm. org/join. 1800 Duke Street Alexandria, VA 22314-3499 How to cite Strategic Hr Management Student Workbook, Essay examples

Case Analysis in Light of the Criminal Justice Models †Free Samples

Question: Discuss about the Case Analysis in Light of the Criminal Justice Models. Answer: The Crime Control Model According to this model, a lot of emphasis is made on the legislature and not the courts because it validates authority. In this case, the model accepts the reliance put on the criminal sanctions by the legislatures. In such an instance, we assume that the presented criminal sanction is an absolute guarantor of social freedom as well as being necessary for the maintenance of public order. The assumption leading to the outlined conclusion is that police investigations or prosecutions could possibly control crimes. However, the reality in place is that with the availablelaw enforcement resources are taken to proceed with speed and finality. Fact finding processes are done by the police in the station-houses and streets and not by judges or lawyers in the courts. However, the police happen not to be with "legal guilt" through evidence that is admissible as required. The police is given investigative powers and could have used the same to establish whether the suspect is factually guilty or not. It is factual enough to ask whether the confession of the accused is unreliable (Joab). We are not so much interested in the trial when it comes to this model since the main concern is in the administrative stages of fact finding. The prosecutor is however considered to be in the best position in evaluating the amassed evidence and give an appropriate decision. Police and prospectors alike are required not to waste their time that is limited on those considered to be innocent. Therefore, the trial judge is required to accept guilty pleas instead of inquiring into the pleas factual accuracy or if the accused did have defense. Due Process Model In this case, we begin with skepticism concerning the utility and morality of the sanction. Such skepticism will be based on values that are liberal with regards to the primacy of the accused as well as the complementary concept regarding official power limitation. It should also be noted that less emphasis is put on guilty pleas as well as the efficiency of the process. Equality is also paramount in the sense that the accused need to receive equal treatment with regards to the justifications. The rights of the accused should then be protected since in that way, the assumption made is that the due process rights are as well protected. The criminal cases should, therefore, not be seen as a bipolar matter between the accused and the state. This process imposes several restraints on the police so that the suspects rights are protected. The informal fact-finding processes are also limited in this case. It is illegal for the police to arrest an individual as a way of developing their case . Instance where there is communication between the accused and the police, the individual who is accused need to be informed on his right to receive and contact counsel as well as be silent. The criminal process should not, in any instance, have whatever disparity in its resources between the accused and the state during the time of the arrest. Statements that are taken without a clear voluntary waiver of the accuseds rights need not to be excluded from any subsequent criminal trial. In this way, the accused is protected from self-incrimination that is unfair. A Roller Coaster Model In this case we respond to the existing inadequacies of the states ability to control crimes in a way that protects as well as serve the victims. There is a crisis, in our case because there is a need that is perceived with regards to the defending of the criminal sanction from challenges of due processes. In a normal way, we have to perceive the potential victims as being worthy of some respect. The criminal sanctions defense replicates the assumption of crime control. Such is that the criminallaw has the possibility of controlling crime. The demand posed by victims for criminal sanction should be focusing on their equal protection by the law. Several studies on victimization show, just how much the existing systems have failed. Victims are highlighted to be ill-treated within such systems. If, under any means, a crime takes place, this model will have to ensure that healing and justice are upheld. A Circle Model This is yet another direction towards ensuring that victims are rightfully treated. This circle model is quite different from the roller coaster model. While the Roller Coaster model has its reliance on inadequate criminal sanction and also countering claims of due process, the Circle Model ensures that restorative justice is obtained in situations where crimes occur. The model represents the restoration and prevention processes. In this case, the model manifests through a gated community as well as private police forces. Another way is via neighborhood watch which has to be successful. In a case whereby a crime occurs, we intend to bring about healing, restorative justice and compensation. In this case, stress is made on victims needs rather than their rights. What the model seeks is to minimize the pain of punishment and victimization. According to research activities on victimization, high levels of injustice and unreported criminal activities are due to social policy failures. Un like other models that go for the punitive version of the rights of victims, unreported crime does not get automatically viewed with any sort of alarm (Roach). Victims, according to this model, are non-punitive when it comes to the decisions they make associated with not reporting crimes to the police. There is, however, some bit of non-reporting that is related to the inhospitality and inadequacy of systems of criminal justice as well as fears of retaliation from the offenders. Also, as in the model of crime control, the police are not as concerned with "legal guilt" through admissible evidence as would be expected. Police also have the investigative powers here and could, therefore, use the same to establish whether the suspect is factually guilty or not. The trial is a bit important when it comes to this model. References Joab. "Criminal Law and Process ." Criminology (2006): 4-13. Roach, Kent. "Four Models of the Criminal Process ." Criminal Law and Criminology (1999): 2-47.

Challenges of Leading Groups in Criminal Justice free essay sample

Challenges of Leading Groups in Criminal Justice Leaders of criminal justice organizations have complex challenges that require creative and innovative approaches and solutions. Future leaders in corrections will need to consider how to respond to and incorporate the benefits of various trends. Corrections leaders will deal with direct operational issues, such as staffing shortages and a shift toward privatization. They will need to adjust to the changes in sentencing laws. It is likely that the changes in the use of mandatory sentencing laws and the use of diversion programs will present challenges. Recidivism will continue to be a key measure of the effectiveness of corrections initiatives. Privatization Years ago Texas was running out of money to support the prison system’s constant drain on the budget. The legislators decided to privatize some of the prisons. Other states as well had private security companies running several prisons. As initiatives such as â€Å"the war on drugs†, â€Å"getting tough on crime,† and â€Å"three strikes out† began to grow, there was even a greater demand for privately run prisons because the government run facilities were overpopulated. Privately run prisons had little oversight by the state government. Employee turnover rates were bad enough in the government run prisons, and became even worse in the private prisons. Private prisons had a turnover rate of 53%, whereas publicly run prisons had a 16% turnover. The environment in the privately run prisons was unstable. Because of staffing shortages and poor regulations in private prisons, escapes were common. Perimeters and posts were left unprotected by guards. The environment became increasingly dangerous as inmate-on-staff and inmate-on-inmate assaults rose by 50% in the private prisons. (Brickner Diaz, 2011) According to Brickner and Diaz, â€Å"Prison privatization is gaining traction in some states because officials and the public are concerned about the rising cost of incarceration. † (2011, np. ). The public can expect more private run prisons as state funds continue to decline. Private security companies have shown that they can operate a prison as a lower cost than the government can, but offender rehabilitation initiatives may suffer as a result of privatization. Taylor and Cooper indicate that, â€Å"U. S. critics argue that private firms ultimately privilege profit over the interests of  the public, the prisoners and their rehabilitation. † (2008, p. 8). The future is almost certain to find more privately run prisons. The challenge for leaders will be to improve the operation of both public and private prisons so organizational objectives of the criminal justice system as a whole can be supported. Future initiatives will require an open dia log of communication, collaboration, and teamwork. Staffing Shortages Staffing shortages in the corrections system and criminal justice system is a problem that has already started to become a major challenge. As the future looms and the ability to maintain a safe and effective number of staff in prisons becomes more difficult, the importance of addressing the problem and finding solutions to it becomes vital to the success of the corrections system. Part of the difficulty in staffing currently stems from the budget cuts that corrections facilities are undergoing and are facing. Without acquiring the funding to keep the staffing level at optimal numbers, prisons are forced to have higher than desired inmate to staff ratios. Additionally, this problem even affects law enforcement and the court systems. â€Å"Due to the prisons having lower staffing and less of a budget, it is frequent for offenders to be released to balance out the problem, even if they are not reformed† (R. Knorr, personal communication, August 30, 2013). This leads to offenders committing new crimes for the police and courts to deal with. Then the offenders are returned to prison. The challenge that faces the leaders in the corrections systems is that budget cuts and funding are not likely to change in the future, and in fact, are probably going to continue to decrease. As a result, leaders will have to develop plans that will support safe and effective staffing levels within the permitted budget. One popular opinion is that reducing the inmate population will allow prisons to be operated safely and efficiently without increasing staffing. Reducing the inmate population can be done through programs such as community corrections, reduced sentencing terms, or alternative sentencing. Staffing challenges must be addressed by future leaders. Issues such job satisfaction, working conditions, and pay will need to be addressed to improve the high turnover in corrections. Strategies to reduce turnover will help with control costs because retention will alleviate some of the training costs. Recidivism Each day thousands of individuals come in contact with law enforcement and are arrested for breaking the laws of society. During their incarceration, these rule breakers or offenders as they are called can choose while incarcerated to change their behaviors to become productive citizens or to maintain their current lifestyle and return to a life of crime. Offenders can go through specialized programming to help and aid them in changing their thought processes about crimes and issues that may have been involved in their conviction (Smith, 2013). Mostly, the completion of these programs offers the offenders a reduction in the sentence and will allow them an early release. Criminologists have been focused on researching ways to reducing recidivism and reducing the length of incarceration, if the reduction would benefit society. Current trends include offering programs offenders can participate in while incarcerated. The completion of these programs offers the offenders a reduction in the sentence and will allow them an early release. These programs can range from residential therapeutic community where offenders live and work toward change 24 hours a day or AA/NA programs where the offenders sit in group sessions with volunteers. The burden of changing the illegal thoughts and ways of offenders must be placed on the offenders themselves and not society through programming options. When an automatic sentence reduction is attached to the completion of the programs, many times offenders just go through the motions for the reduction of their time and never attempt to change their criminal ways of thinking. Despite huge investments made on rehabilitation more than 40% of offenders who are released from prison commit crimes within three years of their release and wind up back in prison (Pearlstein, 2011). Almost half of the offenders released in 2011 returned to a life inside a correctional facility somewhere in the United States. Of these offenders, 42% were released after completing a program that offered a reduction in sentence as an incentive (Smith, 2013). The leaders in corrections must analyze the statistics of recidivism and hold offenders accountable for their individual outcomes. Leaders must also examine programs that have shown promise in reducing recidivism. Researchers have suggested that instead of putting an offender back in prison for a minor parole violation, the severity of the violation should be considered, and alternative penalties should be imposed. Sanctions that can be applied quickly and with a level of certainty are likely to influence the offender to improve their behavior more effectively than the more distant threat of going back to prison. A progressive sanction policy can provide the structure that will help with the administration process and can alleviate concerns that might be raised in regard to the fair and impartial use of the sanctions. Measures such as requiring the use electronic monitoring devices, increasing the frequency of drug or alcohol testing, or modifying other conditions of probation or parole can reduce recidivism (Lawrence, 2013). Mandatory Sentencing Leaders in the criminal justice system will need to continue to evaluate the effectiveness of mandatory sentencing laws. Mandatory sentencing eliminates the need for a costly pre-sentencing report, allows a more efficient judicial procedure, and eliminates ethical challenges associated with judicial discretion (Bryjak Barkan, 2010). With mandatory sentencing, courts are forced to deliver the same punishment to all individuals, regardless of wealth, race, political affiliation, etc. The courts are no longer given the chance to become corrupt and must adhere to the letter of the law (Scheb, 2008). The negative aspects of mandatory sentencing laws may outweigh any benefit. Mandatory sentencing laws have a disparate impact on minority groups, contribute to prison overcrowding, and have not been proven to reduce crime rates. Leaders are likely to see reforms made to mandatory sentencing laws. Future trends will include eliminating mandatory sentencing in favor of other sentencing options. Offenders, who commit an offense that under current laws would be sentenced to life in prison, may be sentenced with a focus on rehabilitation rather than retribution. Corrections leaders will have challenges to implement additional treatment plans to accommodate the growing focus on rehabilitation. A key goal in corrections will be to help the offender get back into the community and become a contributing member of society. Future Diversion Opportunities Criminal justice professionals have come to realize that reforms are needed in corrections. Even those who have little faith in the effectiveness of rehabilitation support this approach over purely punitive measures (Adler, Mueller, Laufer, 2009). One trend that has been growing in the criminal justice field is the use of diversion programs for non-violent offenders. There has been a renewed effort in at least 27 states to reallocate funds typically spent on incarceration to diversion programs. Results indicate that such efforts can reduce recidivism, reduce the prison population, increase public safety, and increase offender accountability (National Conference of State Legislatures, 2013). Diversion programs are less expensive overall than incarceration and are considered to be a more effective method for an individual’s rehabilitation. Pretrial intervention programs have been effective option for juvenile offenders or adult offenders with substance abuse or mental health issues. Leaders have to determine what criteria should be used to identify offenders who are eligible to participate in diversion programs and what measures need to be put in place to ensure that the intended outcomes are achieved. Leaders can influence successful outcomes by committing resources to conducting pre-trial assessments and implementing the treatment plans that are recommended as a result. The pre-trial assessment should assess the risk of an offender, identify the root-causes of the offender’s behavior, and provide recommendations for the appropriate intervention. Mental health issues are often overshadowed by substance abuse or treatment is based on an incomplete diagnosis. For example, an offender that should be treated for a dual diagnosis often receives services that address just one issue (Durcan Wilson, 2009). Conclusion Leaders in corrections will be faced with many challenges.