Tuesday, March 10, 2020
What is the relationship between Organizational structures, culture and theirs factors The WritePass Journal
What is the relationship between Organizational structures, culture and theirs factors Introduction What is the relationship between Organizational structures, culture and theirs factors Introductionà à Organizational structures/culture/factorsLeadership styles and organisational theoriesMotivational theories organisationsNature of groups and technologyConclusionsRelated Introduction Organizational Behavior is a field of study that investigates how individuals, groups and structure affect and is affected by behavior within organizations, for the purpose of applying such knowledge towards improving an organization effectiveness. A consciously coordinated social unit composed of two or more people that functions on a relatively continuous basis to achieve a common goal or set of goal. An Organization is a structured social system consisting of groups and individuals working together to meet some agreed goals and objectives. An organization is a social organization which controls the goals and objectives of the company. This report is based on the theoretical concept of organizational behavior and how these behaviors will affect the managerial decision making and improve the performance of the organization. Organization behavior helps to learn about yourself and how to deal with others. Youââ¬â¢re part of an organization now, and will continue to be a part various organizations. Organizations are increasingly expecting individuals to be able to work in teams, at least some of the time. The main purpose of this report is to critically evaluate all these theories and reasons for studying the organizational behaviour and ways of improving the knowledge on this field. The following questions will discuss some of the important aspect of organizational behaviour. à à Organizational structures/culture/factors Organizational Structure is a topic seldom contemplated by most people working in organizational settings. We all go to work every day, go to assigned locations, and perform our jobs - and we donââ¬â¢t ever think about how our organization is arranged. However, Organizational Structure is critical both for a company and its employees. People should think very carefully about the organizational structure of the companies for which they work or of companies for which they intend to work. In the long run, Organizational Structure can spell the difference between success and failure for a company, as well as for the individuals who work there. Comparing organisational structure types involves identifying related objectives of the organisations being compared and then cross-comparing those objectives with the different strategies, policies, and procedures available in accomplishing them. Functional vs. Line organisational structures ââ¬â functional organisations provide support, assistance, and labour to other departments or other organisations that make an actual product. Line organisations are responsible for making a product. Line-and ââ¬âstaff vs. Network organisational structures ââ¬â line and staff organisational structure is combination of both a line and functional organisational structure. A network organisational structure outsources procedural tasks and exports manufacturing duties to independent organizations. Network organisations export tasks involved in making products to independent entities, those entities inherit the liability associated with providing services to network organisations. In contrast, bureaucratic organizational structures have product departments that are supervised by the organisation itself. Matrix organizational structures create tailor-made teams to addresses specific problems. Network organizational structures may harness volunteer labour and leverage user-generated problem solving to address a specific issue. Culture consists of the learned patterns of behaviour common to members of a given society the unique lifestyle of a particular group of people. Organisational culture is defined as a complex set of values, beliefs, assumptions, and symbols that define the way which firm conducts its business. Cultural differences and their implications for organisations have been studied by many researchers, but the way culture has been treated as a variable central to the study differs quite considerably. Cultural continuity and coherence between organisations and the society within they operate is the aspect which has to be addressed fully while doing any cross cultural research. The opinion on cultural influence on organizational structure fully represents own point of view. In order to find more general and proved relationships between culture and organisations structure dimensions wide research need to be done. There are some factors which influence individual behaviour at workplace. Demographic factors are socio economic background, education, nationality, race, age, sex, etc. Organisations prefer persons that belong to good socio-economic background, well educated, young etc as they are believed to be performing better than the others. Abilities and skills factors are a physical capacity of an individual to do something can be termed as ability. Skills can be defined as the ability to act in a way that allows a person to perform well. The individual behaviour and performance is highly influenced by ability and skills. Furthermore, Attitude factor can be defined as tendency to respond favourably or unfavourably to certain objects, persons or situations. The employees can perform better in the organisation if they form a positive attitude. The factors such as family, society, culture, peers and organisational factors influence the information of attitude. At last but not least, Personality factor which can be defined as the study of the characteristics and distinctive traits of an individual, the inter-relations between them and the way in which a person responds and adjusts to other people and situations. Leadership styles and organisational theories Research and investigation into different management leadership styles has been fragmented and inconsistent. There are various types of leaderships styles like: Autocratic leadership, Democratic, Bureaucratic, Laissez faire, and Paternalistic. In Autocratic Leadership managers seeks to make as many decisions as possible, they have the most authority and control in decision making, managers seeks to retain responsibility rather than utilise complete delegation. Moreover, managers are less concerned with investing their own leadership development, and prefer to simply work on commanded subordinates. Democratic leadership is the style that promotes the sharing of responsibility, the exercise of delegation and continual consultation. In these leadership managers seeks consultation on all major issues and decisions. Manager effectively delegate tasks to subordinates and give them full control and responsibility for those tasks. The bureaucratic leadership style is concerned with ensuring workers follow rules and procedures accurately and consistently.à Leaders expect employees to display a formal, business-like attitude in the workplace and between each other. Managers gain instant authority with their position, because rules demand that employees pay them certain privileges, such as being able to sign off on all major decisions. As a result, leaders suffer from ââ¬Ëposition powerââ¬â¢. Taylorââ¬â¢s scientific management theory developed by Taylor is based on the concept of planning work to achieve efficiency, standardisation, specialisation and simplification. Taylor developed the following four principles of scientific management for improving productivity: Science, not rule-of-thumbà Old rules-of-thumb should be supplanted by a scientific approach to each element of a persons work. Scientific selection of the workerà Organizational members should be selected based on some analysis, and then trained, taught and developed. Management and labour cooperation rather than conflictà Management should collaborate with all organizational members so that all work can be done in conformity with the scientific principles developed. Scientific training of the workerà Workers should be trained by experts, using scientific methods. Another theory which known as Weberââ¬â¢s approach (1947) based the concept of the formal organisation on the following principles: Structureà In the organization, positions should be arranged in a hierarchy, each with a particular, established amount of responsibility and authority. Specializationà Tasks should be distinguished on a functional basis, and then separated according to specialization, each having a separate chain of command. Predictability and stabilityà The organization should operate according to a system of procedures consisting of formal rules and regulations. Rationalityà Recruitment and selection of personnel should be impartial. Administrative theory (Fayol, 1949) relates to accomplishment of tasks, and includes principles of management, the concept of line and staff, committees and functions of management. Division of work or specializationà increases productivity in both technical and managerial work. Authority and responsibility is imperative for an organizational member to accomplish the organizational objectives. Disciplineà Members of the organization should honour the objectives of the organization. They should also comply with the rules and regulations of the organizations. Unity of commandà means taking orders from and being responsible to only one superior.à Unity of directionà Members of the organization should jointly work toward the same goals. Subordination of individual interest to general interestà interest of the organization should not become subservient to individual interests or the interest of a group of employees. Remuneration of personnel can be based on diverse factors such as time, job, piece rates, and bonuses, profit-sharing or non-financial rewards.à Centralizationà Management should use an appropriate blend of both centralization and de-centralization of authority and decision making. Motivational theories organisations There are a number of different views as to what motivates workers. The most commonly held views or theories are discussed below and have been developed over the last 100 years or so. Unfortunately these theories do not all reach the same conclusions! Taylor Frederick Winslow Taylor (1856 ââ¬â 1917) put forward the idea that workers areà à à à à motivated mainly by pay. His Theory of Scientific Management argued the following: Workers do not naturally enjoy work and so need close supervision and control. Therefore managers should break down production into a series of small tasks. Workers should then be given appropriate training and tools so they can work as efficiently as possible on one set task. Workers are then paid according to the number of items they produce in a set period of time- piece-rate pay. Taylorââ¬â¢s methods were widely adopted as businesses saw the benefits of increased productivity levels and lower unit costs. The most notably advocate was Henry Ford who used them to design the first ever production line, making Ford cars. This was the start of the era of mass production. Taylorââ¬â¢s approach has close links with the concept of an autocratic management style (managers take all the decisions and simply give orders to those below them) and Macgregorââ¬â¢s Theory X approach to workers (workers are viewed as lazy and wish to avoid responsibility). Mayo Elton Mayo (1880 ââ¬â 1949) believed that workers are not just concerned with money but could be better motivated by having their social needs met whilst at work (something that Taylor ignored). He introduced the Human Relation School of thought, which focused on managers taking more of an interest in the workers, treating them as people who have worthwhile opinions and realising that workers enjoy interacting together. From this Mayo concluded that workers are best motivated by: Better communicationà between managers and workers (Hawthorne workers were consulted over the experiments and also had the opportunity to give feedback) Greater manager involvementà in employees working lives (Hawthorne workers responded to the increased level of attention they were receiving) Working in groups or teamsà (Hawthorne workers did not previously regularly work in teams) Maslow Abraham Maslow (1908 ââ¬â 1970) along with Frederick Herzberg (1923-) introduced the Neo-Human Relations School in the 1950ââ¬â¢s, which focused on the psychological needs of employees. Maslow put forward a theory that there are five levels of human needs which employees need to have fulfilled at work. All of the needs are structured into a hierarchy (see below) and only once a lower level of need has been fully met, would a worker be motivated by the opportunity of having the next need up in the hierarchy satisfied. For example a person who is dying of hunger will be motivated to achieve a basic wage in order to buy food before worrying about having a secure job contract or the respect of others. A business should therefore offer different incentives to workers in order to help them fulfil each need in turn and progress up the hierarchy (see below). Managers should also recognise that workers are not all motivated in the same way and do not all move up the hierarchy at the same pace. They may therefore have to offer a slightly different set of incentives from worker to worker. Herzberg Frederick Herzberg (1923) had close links with Maslow and believed in a two-factor theory of motivation. He argued that there were certain factors that a business could introduce that would directly motivate employees to work harder (Motivators). However there were also factors that would de-motivate an employee if not present but would not in themselves actually motivate employees to work harder (Hygiene factors) Motivators are more concerned with the actual job itself. For instance how interesting the work is and how much opportunity it gives for extra responsibility, recognition and promotion. Hygiene factors are factors which ââ¬Ësurround the jobââ¬â¢ rather than the job itself. For example a worker will only turn up to work if a business has provided a reasonable level of pay and safe working conditions but these factors will not make him work harder at his job once he is there. Importantly Herzberg viewed pay as a hygiene factor which is in direct contrast to Taylor who viewed pay and piece-rate in particular. Herzberg believed that businesses should motivate employees by adopting a democratic approach to management and by improving the nature and content of the actual job through certain methods. Motivation plays a huge role in any organization or company. The level of motivation can directly affect not only the quality of life but can strengthen or weaken the bottom line. Every manager and or leader should know and work to make sure they keep their employees motivated no matter what place those employees are in their careers. Managers can keep their employees motivated by identifying individual factors that influence behaviour, understanding and applying motivation theories and enacting effective behaviour modification that encourages a higher level of motivation for the individual employee. A motivated workforce can make any company or organization a competitive force. Employees who are motivated usually produce at a higher level, create a better product or service and can be fertile ground for innovative ideas. Nature of groups and technology The term group can be defined as two or more persons interacting and working together for a common purpose. When people work in groups rather than as individuals, the goals of the Organization can be easily achieved. However, working in a group is a complex task. Group dynamics refers to the interactions between the members of a group. A work group of an organization is the main foundation for the social identity of employees in that organization. Hence, performance at work and relationships outside the organization are influenced by the nature of groups in the organization. In this unit, we will discuss the nature and types of groups and the stages in development of groups along with the structure, tasks, and processes of groups. Different types of groups are formed to achieve specific results in organizations. There are three views on the nature of interaction between members of a group or group dynamics. The first view is the normative view, which describes how to carry out activities and organize a group. According to the second view, group dynamics consists of a set of techniques which include brainstorming, role play, team building, sensitivity training, self-managed teams, and transactional analysis. The third view explains group dynamics from the viewpoint of the internal nature of the groups. The formation of groups, structure, processes, and functioning are discussed in this view along with the effect of groups on individuals, other groups, and the complete organization. The use of new technologies can improve and in some cases hider team functioning. As technology changes teams must update and maintain their knowledge in order to function effectively. There are technologies like e-mail, mobile phones, groupware and computers which have improved team functions. E-mail allows asynchronous communication which team members do not be in the same place at the same time in order to communicate effectively. Mobile phones have come a long way from yuppie bricks of the 1980s and there are now more mobile phones in the UK then there are people. Groupware enables teams to plan meetings, collaborate, delegate all within a virtual environment which can often be accessed remotely from anywhere in the world. Computers allow team members to carry out various tasks and communicate more effectively. Laptop computers allow you to do this anywhere. Conclusions According to my opinion company should have use different leadership styles, motivational theories of different theorist or economist, and other organisational behaviour strategies for business operations. Basically, this report describes all these things. Company should critically evaluate all the issues of management which can directly or indirectly affecting the business operations. Many employers now expect employees to understand their own performance and to know how to adapt to meet times of increased workload, stressful situations or conditions of change. Employees are expected to respond well to change. Whilst some employers offer training, it is more typical for employers to expect graduates to arrive ready to manage both their own performance and the performance of other people. Organizational Structure is critical both for a company and its employees. People should think very carefully about the organizational structure of the companies for which they intend to work. In the long run, Organizational Structure can spell the difference between success and failure for a company, as well as for the individuals who work there. Furthermore, culture and organisationââ¬â¢s structure should be interred related with each other. As I mentioned earlier about how culture affects on organisation as well as individual behaviour at work. Evaluation of theories using technologies can helps organisation to improve and growth of company. References a)à à à à à www.bized.co.uk b)à à à à à www.businessballs.com c)à à à à à www.Thestudentroom.co.uk d)à à à à Class notes and self knowledge Bibliography a)à à à à à Mr. Brooks (2008), Organisational Behaviour: groups and organisation, 4th edition, Prentice Hall b)à à à à à Laurie J. Mullins (1995), Organisational Behaviour and Management, 4th revised edition, FT Prentice Hall
Sunday, February 23, 2020
Critically evaluate the pedagogical approach(es) evident in the video Essay
Critically evaluate the pedagogical approach(es) evident in the video and suggest additional strategies which could be employed - Essay Example Therefore, a tactic affective for one student may not be useful for another. The video shows a school which has diversity in terms of its students. The students belonged to different cultural and ethnic backgrounds. As the children are in their early years, so if they are treated properly, the element of diversity would serve as a plus point for the school environment. At the same time, if the concept of discrimination is developed at this sensitive stage, the children will hardly learn to respect others throughout their life. Therefore, showing respect towards teachers, parents and the students themselves is an effective tool for training children to live peacefully in an environment. There should be a balance and equality in terms of parameters of respect and honor. If some of the students are given undue favors, it will create intimidating environment for others. While training children in early years to show respect to others, it is very important to train them about how to commu nicate with others. Most of the children have natural hesitation while interacting with a new face other than their family. This hesitation should be removed by making them comfortable in speaking, moving and expressing their feelings. Sometimes, teachers and parents put great focus on making children learn the manners. It is helpful but it can cause the child to become uncomfortable with natural instincts and desires of his age. Therefore, while teaching manners to young children it is very important to understand the needs of their age and let them do what they want to do freely. Do not embarrass them by quoting examples of their activities which you think are stupid. Try to persuade them to follow a certain rule, rather than imposing it. In that case, children become revengeful in future and find a desire to break every rule that tries to mold them. There are certain general issues of students like lack of confidence, hesitation, and reluctance to communicate and to ask questions . Such issues require general solutions applied in specific way. This means that teacher needs to provide this solution individually in addition to creating an environment supporting such solutions. Parents should also observe the special needs of their children and notify about these needs in the school. As it is said that ââ¬Ënip the evil in the budââ¬â¢, so is the case with children; the earlier their issues are resolved, the better they can perform. Proper planning and discussions about the behavior of individual students are helpful both for student and the teacher. For a student, it is useful as he/she would get help in a proper and timely manner. For teacher it is useful as it would indicate that how much the situation has improved. The issue with the planning is that if the teacher becomes too obsessed with the plans, then the results can be reversed. Human beings are the most complex creatures in the world so sometimes you learn by doing. Once you have made a plan, tr y it with the child and see if you both are comfortable with the tactic or nor. If anyone is uncomfortable, do not hesitate in making modifications in your plan. Studies have shown that over formal approaches to teaching young children are counterproductive (Nabuco and Sylva, 1996) and can hinder young childrenââ¬â¢
Thursday, February 6, 2020
Hillary R. Clinton for President in 2016 Essay Example | Topics and Well Written Essays - 1000 words
Hillary R. Clinton for President in 2016 - Essay Example In a democratic country, the citizens in a process of free and fair elections elect the government. In every four-year cycle, the USA holds its presidential elections. The current USA President a Democrat, Barrack Obama, is successfully coming to the end of his tenure. According to the Twenty-second Amendment to the USA Constitution, a president can only serve a maximum of two terms. Therefore, President Barack Obama will not be seeking re-election. Bearing this in mind the Democratic Party has received a number of potential candidates who are seeking to run for the presidency on its ticket. Hillary Rodham Clinton name is among the list of potential Democratic Party candidates who have expressed their interests (Stern). Hillary Clinton has a wealth of experience in the public life and politics. Her experience in public life had begun long before she was the First Lady of the USA from 1993 to 2001. She attended Wellesley College in 1965 where she was majoring in political science. In her first year at the College, she was elected the president of the Wellesley Young Republicans. It was her first public office among the many that she would later hold. She earned her law degree from Yale Law School. Hillary Clinton got married in 1975during a private ceremony to Bill Clinton. Her life in Arkansas was busy as she joined Rose Law Firm and going up its ranks to make partner (Carl). She was further thrust into the public limelight in 1978 when her husband, Bill Clinton, was elected the Governor of Arkansas. Being a first lady kept her engaged and busy for the next 12 years. She was juggling her duties as Arkansasââ¬â¢ First Lady, a mother, and serving on the boards of different corporations. She was th rust into the political light in 1993 when she became USAââ¬â¢s First Lady. Hillary Clinton has over 12 yearsââ¬â¢ experience in politics serving in different capacities. For
Wednesday, January 29, 2020
E-Commerce and Intellectual Property Essay Example for Free
E-Commerce and Intellectual Property Essay Introduction E-commerce is defined by the UNCITRAL as à ââ¬Å"Transactions in international trade are carried out by means of electronic data interchange and other means of communication commonly referred to as electronic commerce, which involve the use of alternatives to paper-based forms of communication and storage of informationâ⬠. The rapid expansion of e-commerce is forcing countries to look again at how to regulate trade and intellectual property. The amazing development of telecommunication devices and means, and of computers and related services, has made all these services and products available to a very large number of people in the world. In highly-developed countries, the use of computers has been highly promoted, and it is normal to find people who are fully familiarized with computers and who are used to dealing with computer technologies such as the Internet. Relying On Private Agreements At the present time, the development of e-commerce has several barriers, such as the lack of security for electronic transactions, and the low purchasing power of a large part of the population, most of whom do not have credit cards. Also, people prefer to buy goods from real shops rather than from virtual shops due to the lack of security in electronic transactions and the increased problems relating to the falsification of credit cards, signatures and mail theft among others. First of all, to login to an information network, people use several programs and devices to retrieve information. People use computers, modems, switchboards, communication devices, routers, hubs, etc, and each one of these products may be the subject of a patent or a copyright, and whenever there is an intellectual property right involved, there is the possibility of an infringement. Secondly, a great deal of information is published in the Internet, and all this information is exposed to misuse. Probably, one of the most frequent practices on the Internet is that users take parts of web pages and copy them onto their computers; from then on, they are able to use, reproduce and modify the retrieved information to the extent they wish. This may infringe intellectual property rights such as trade marks, trade names, slogans or copyrights. Protection under the IP law Legislation modifications should be focused on trade laws and even more on international trade laws. The intellectual property laws are reasonably prepared to handle the boom of e-commerce activities in the forthcoming years, with provisions that offer the means to protect all intellectual property rights. Probably, the recent creation of the so-called ââ¬Å"domain nameâ⬠is the reason why it has not been included yet in most intellectual property laws. But, even in some countries, policies have been created for the registration of domain names and if necessary, procedures for cancellation of registration in cases of infringement of intellectual property rights. More often than not, one of the most valuable assets in e-commerce and the largest potential source of future income is the information database created across time in the joint venture. Unfortunately, some e-commerce proposals do not even mention this. But if the information-gathering activity is not mentioned, the possibility of failure persists, to negotiate the legal rights to that information and the income it generates. Enhancing the upside of e-commerce takes careful contract analysis and planning. E-commerce, in general, and strategic online partnerships in particular, are continuing to emerge and evolve in ways that are increasingly attractive to associations and their members. But at the same time that associations are realizing the benefits of such relationships, certain new legal developments require careful analysis to ensure that the association avoids potential legal and financial risk associated with its online activity. Unfortunately, the legal environment does not yet have much legal precedent on which lawyers and their clients may rely. At the same time, new legal developments are emerging. These realities pose tough challenges with regard to minimizing the associations legal risks while maximizing its economic rewards. Consequently, forging the effective low-risk partnerships desired will be nearly impossible to do solely. Rather, the associations legal counsel will need to pay particular attention to the details of the online partnerships the organization may consideras well as the contracts that define them. New Legal Developments Three of many developments complicating e-commerce legal analysis are the case of United Cancer Council; the Intermediate Sanctions portion of the Internal Revenue Code; and the Uniform Computer Information Transactions Act, which is currently being introduced in all state legislatures for enactment. United Cancer Council UCC is a spin-off of the American Cancer Society. The IRS retroactively revoked UCCs federal income tax exemption for its long-term contract in a joint venture with a for-profit company. In short, UCC lost in the U.S. Tax Court, won a reversal and new trial on appeal, and recently settled with the IRS before the second tax court trial. Based on my experience as one of the UCC lawyers at the tax court trial and on my observations of the interactions of IRS lawyers at that time, it is firmly believed the IRS will now apply its UCC positions to e-commerce ventures of nonprofit organizations. The IRS positions that emerged from this case should raise a red flag for associations when it comes to the planning and development of their own online joint ventures. In essence, associations must scrutinize arrangements in which â⬠¢ There is too much contractual control of the venture by the for-profit; â⬠¢ Funds belonging to the nonprofit flow to the benefit of the for-profit company; â⬠¢ Too small a portion of joint venture proceeds are obtained by the nonprofit; â⬠¢ Too large a portion of the joint venture proceeds are obtained by the for-profit; â⬠¢ The contract term is too long (e.g., five years); and/or â⬠¢ Insufficient competition exists in the selection of the for-profit company. Intermediate sanctions Intermediate sanctions, part of the Internal Revenue Code, tax individuals, not organizations. While intermediate sanctions most often tax employees and volunteers associated with a 501(c)(3) or 501(c)(4) organizationor with an affiliate or foundation that has such status even if the organization does notother individuals also may be taxed . Typically, this might include outsiders who have substantial influence over excess benefit and revenue-sharing transactions. For example, suppose an associations chief executive officer or one of its department directors negotiates a contract with a for-profit company for a joint venture through which the company earns $1 million. If the IRS determines that the outside company had substantial influence over the actions of the association in this venture, such that under normal circumstances the companys earnings would have been only $800,000, then the excess benefit to the outside companyin this case $200,000is the amount to which the tax applies. The good news is that in this scenario the association is not taxed. The bad news is that the association CEO or department director may well be. While the outside company may be taxed at 25 percent of the excess benefit, for instance, the association staff members involved in negotiating the contract may be taxed at 10 percent of the excess benefit. Additionally, the tax applies for every year during which the challenged transaction remains uncorrected. In this particular scenario, that could mean that after four years the outside company may be taxed at 100 percent and the association staff members involved may be taxed at 40 percent. How, then, can association staff and volunteers be certain that the organization develops and negotiates joint-venture agreements in ways that wont expose them to intermediate sanctions? Heeding the bulleted points listed within the UCC section earlier in this article is a good start. In addition, individuals may get the benefit of a presumption of reasonableness if disinterested directors approve the transaction, and use comparability data, and document their work. Uniform Computer Information Transactions Act UCITA is the first federal law covering transactions involving computer information, and most often this will include e-commerce transactions. Virginia and Maryland have already passed UCITA, and many other states will do so by the end of 2001. Since UCITA is widely regarded as a vendor-oriented statute, participants in transactions covered by the actsuch as an association contracting for a new Web site or other online ventureswill face a greater need for up-front legal planning. At least part of this initial planning must include determining what changes to make to ensure effective warranty and liability provisions for the association, since guidelines provided by older laws will no longer apply. Careful analysis during early planning of the online venture will be all the more important because UCITA has its own list of mandatory, non-negotiable provisions. Related rulings In addition to UCC, intermediate sanctions, and UCITA, recent court cases have addressed taxation of royalty income from activities such as traditional affinity programs that have migrated online and electronic publishing and database ventures. The good news is that the courts have sided with associations claiming tax-free royalties. The bad news is that achieving that result without careful legal planning and drafting remains as tough as ever. Likewise, the IRS recently reissued its regulations addressing the unrelated business income tax (UBIT) exception for sponsorship income. Commercial companies are increasingly interested in sponsoring the associations activities, including those taking place on the Internet. The regulations limit the situations in which income from sponsorships can be tax-free. And finally, the IRS issued a revenue ruling on hospital joint ventures that also applies to other exempt-organization joint ventures. That ruling emphasizes contractual control provisions in the joint venture. In essence, too much control by the commercial joint venture partner can endanger the tax-exempt status. The ruling suggests a three-part ââ¬Å"safe harborâ⬠test for associations to protect their exempt status. First, the dominant purpose of the joint venture should be one of the tax-exempt purposes of the association. Second, private or for-profit benefit must be merely incidental. And third, the association must have effective control of the venture. Online Income Models One easy way to classify strategic online partnerships is by the nature of the income the association will receive and what can be done to make that income tax-free. It is critical at the outset of evaluating an e-commerce proposal to realize that achieving tax-free income by accident is extremely unlikely. More and more during recent decades the IRS has administered UBIT as a tax that applies to almost all association income unless it is intentionally structured that income to fit within UBIT exclusion. Contrary to traditional thinking, the income is not automatically tax-free simply because the organization is tax-exempt. Here is an overview of the primary online revenue-sharing models. Royalties Online partners may have the permission to use the associations name and logo on its site in exchange for a royalty. Partners may be licensed to use information gathered on the e-commerce site for its own commercial purposes, in exchange for a royalty. Commissions The organization may provide services and get paid a commission. That is generally considered taxable income. In many cases, the same activity would be better structured, legally and tax-wise, as a royalty. From a legal perspective, a royalty arrangement is preferable because the association would be considered as a passive licensor rather than an active participant in the business, thereby avoiding liability for legal claims against that business. A royalty arrangement would also be better tax-wise because the royalty would be tax-free. However, as is evident by their associations contracts, many association executives do not fully understand that a commission cannot be made into a royalty by simply calling it that. First and foremost, the facts of the arrangement have to change. Sponsorships A company may be authorized to sponsor a Web page, a Web-based educational program, or almost anything else in exchange for a sponsorship payment. If the sponsor does not receive a substantial return benefit, the payment can be tax-free. It must be realize, however, that large sponsorship payments often come with strings attached, so sponsorship regulations require careful analysis. For example, the IRS deals somewhat harshly with exclusive sponsorships in which the sponsors competitors are prohibited from providing their goods or services to the members. Charitable Contributions Various agreements are being promoted by commercial companies to get charities involved in their online commercial ventures in exchange for making payments to the charities. These payments are sometimes characterized as charitable contributions. If someone pays money to a commercial company with the understanding and intent that a portion of it will go to a charity as a gift, that gift may be properly characterized by the charity as a contribution to the charity, and therefore be considered tax-free income. However, this isnt always the case. If the charity provides services to the commercial company, for example, the IRS may classify the income as a fee for services. Each charitable partnership proposal requires individual analysis. Business-to-business Internet marketplaces Many associations are considering the online business-to-business model, initiated either on their own or with an outside partner. A vertical B-to-B marketplace automates procurement by bringing buyers and sellers together for transactions, and sometimes providing and/or gathering industry-specific information. A horizontal marketplace provides goods and services generic to many businesses, such as office supplies or business insurance. Internet marketplace relationships in particular give rise to several key issues. â⬠¢ Taxation. Associations that run these Internet activities on their own can obtain several types of income, including fees for each consummated transaction. Absent a compelling argument that the service provided primarily benefits the public, such fees are likely to be taxable income. Associations that license their name and logo to a commercial marketplace operator, however, can collect tax-free royalties. â⬠¢ Control. The do-it-yourself model permits more control than the licensing model. However, licensing agreements may provide quality control standards for the partner actually providing the product or service. â⬠¢ Antitrust concerns. Either type of Internet marketplace raises substantial antitrust concerns (collusion and anticompetitive results) at the Justice Department and the Federal Trade Commission. These concerns are best handled while setting up the marketplace, by the way the marketplace is structured, and through specific provisions in underlying legal documents. Migrating To The Internet Some associations are migrating traditional activities to the Web. For example, publications are being moved online, as are affinity programs. What happens to the legal and tax issues surrounding these activities within an online context? The answer may be not much, or a lot. Not much happens if it is considered that a royalty is not changed to taxable income, or vice versa, by converting the member insurance affinity program to a Web-based marketing and application process. But a lot can happen if it is considered that new issues may arise that were less important, or even non-existent, prior to the migration. For example, privacy issues abound on the Internet. Will the members be more reluctant to supply insurance applications or claims data electronically? They well could be if they understand the evolution of privacy and security on the Internet. When asked about his companys Internet privacy policy, Scott McNealy, chairman and chief executive officer of Sun Microsystems, said the policy could be stated in eight simple words: ââ¬Å"There is no Internet privacy. Get over it.â⬠Migrating an affinity program to the Web also raises a variety of legal and tax linking questions that will not be resolved anytime soon. For instance, is the link from an association site to an insurance providers site intellectual property that can be licensed for a royalty? Probably. Can a nonprofit, especially a Section 501(c)(3)or 501(c)(4) organization, give away the linkmeaning permit the link to be used without charge? Probably not, because this could raise exempt-status issues, and for those two types of organizations, intermediate sanctions issues (taxation of individuals) as well. In addition, especially for charities, state attorneys general might object to diversions of charitable assets. E-Commerce Contracts Why do organizations signing up for e-commerce sites so often strike out in the contract department? Strike one. Association leaders sign standard contracts that take away the organizations rights. And these contracts may reflect unintended legal relationshipsfor instance, the contract may describe the relationship as a partnership when it is actually intended to establish a licensor/licensee arrangement. Strike two. Association staff negotiates their own contract changes rather than using a lawyer to negotiate the legal documents. Strike three. The association does its own drafting rather than relying on legal analysis to figure out what laws apply, how to apply them to the contract, and how to integrate all parts of the contract. Out. When problems arise later, do not expect the contract for assistance. In e-commerce, as in baseball, three strikes typically mean that ââ¬Ëthe playerââ¬â¢ is out of the game. Failure to consider the complexities of old and new laws as they affect commercial activities on the Internet will reduce the income potential and increase the tax liability and other legal risk. Using legal counsel to help match the e-commerce activities with new legal developmentsand to design and negotiate the customized contracts imperative in the new economywill result in more income with less risk. Reducing e-Commerce Risk Because online ventures are for the most part still a new addition to the family of association strategic partnerships, the potential for legal and financial risk is very real. But associations can reduce their risk by keeping four things in mind: 1. A new person in the market is less likely to do something right the first time through. When the potential to make mistakes is recognized, one may slow down enough to ask more questions and seek more help, rather than trying to move ahead at Internet speed. 2. If the association is breaking new ground in the world of online ventures, recognize that the legal outcomes are less certain and potential dispute costs will be much higher, since no real legal precedence will be available on which to hang the hat. 3. In an online world, the number of potential plaintiffs who may want to sue is infinitely larger than in the pre-online world. 4. While Internet insurance policies are currently in the works, many traditional policies dont explicitly state that they cover the associations e-commerce endeavors. This itself should encourage associations to proceed cautiously in their online ventures. Of course, careful analysis and development of any new venture early on will help reduce both legal and financial risk. To ensure that the associations strategic planning includes strategic thinking about the online initiatives, be sure to answer certain key questions as an early part of a comprehensive e-commerce action plan: â⬠¢ What new e-commerce activities are in the works throughout the association? â⬠¢ What current e-commerce activities need legal review? â⬠¢ What tax analysis has been done with regard to these activities, and what tax alternatives need more analysis? â⬠¢ What budget steps must be taken before outside help is retained? â⬠¢ Who should be on e-commerce planning team (e.g., senior information technology staff or consultant, insurance agent, lawyer, or certified public accountant)? Conclusion In view of the great importance of e-commerce, it is absolutely necessary to have adequate legislation. Such legislation must be adopted worldwide because the ease systems such as the Internet offer to the international trading of products or services, forces such transactions to be made in accordance with the trade law of each of the countries involved. The adequate legislation in each of the countries that perform electronic transactions will help the growth of e-business transactions. In view of the fact that e-commerce is in a very early stage of development in many countries, there is no specific legislation in this respect. As electronic commerce is not mentioned in any Law or Regulation, electronic transactions are not considered as valid for any enforcement purpose at this time. Meanwhile, in many countries, in the absence of any specific legislation, parties may rely on private agreements to govern their e-commerce transactions. However, the agreements will not be enforceable unless they are in written form and signed by both parties. Bibliography Barlow, J.P. WIRED 2.03: The Economy of Ideas. Available HTTP: http://www.ifla.org/documents/infopol/copyright/jpbarlow.htm accessed on April 5, 2007. Digimarc. Digimarc. Available HTTP: http://www.digimarc.com accessed on April 5, 2007. Edwards, L. Wealde, C. Law and the Internet: Regulating Cyberspace, second edition. Oxford: Hart, accessed on April 5, 2007. Free-Market.Net Spotlight on Intellectual Property. Available HTTP: http://www.free-market.net/spotlight/iproperty 03. December 2001, accessed on April 5, 2007. Gallfent, R. Introduction to Basic Notions of Industrial Property, WIPO/TM/KTM/97/1, November 1997 Idris, Kamil, Intellectual Property, A Power Tool for Economic Growth, WIPO Pub. No. 888, January 2003 Lehman, B.A. Support for Economic and Political Freedom. Available HTTP: http://usinfo.state.gov/products/pubs/intelprp/support.htm accessed on April 5, 2007. Lerch, D. Issues of Intellectual Property Copyright for Educators. Available HTTP: http://lrs.ed.uiuc.edu/wp/copyright/issues_of_ip.html, accessed on April 5, 2007 Olsson, H. Introduction to Intellectual Property Law, WIPO/CNR/S/93/1, August 1993 The National Academies, The Digital Dilemma: Intellectual Property in the Information Age. Available HTTP: http://www4.nationalacademies.org/news.nsf/isbn/0309064996?OpenDocument accessed on April 5, 2007. UK Patent Office. Copyright History. Available HTTP: http://www.patent.gov.uk/copy/history/ accessed on April 5, 2007 UNCITRAL, History and Background, Guide to Enactment of the UNCITRAL Model Law on Electronic Commerce (1996): III. HISTORY AND BACKGROUND OF THE MODEL LAW, The United Nations Commission on International Trade Law as retrieved on April 5, 2007 from http://www.jus.uio.no/lm/un.electronic.commerce.model.law.1996/history.background.html Volkman, R. Software Ownership and Natural Rights. Online. Available HTTP: http://www.southernct.edu/organizations/rccs/resources/research/intellectual_property/volkman_nat-rights.html accessed on April 5, 2007
Monday, January 20, 2020
Franz Kafka :: essays research papers
ââ¬Å"When he lifted his head a little, he saw his vaulted brown belly, sectioned by arch-shaped ribs, to whose dome the cover, about to slide off completely, could barely cling. His many legs, pitifully thin compared with the size of the rest of him, were waving helplessly before his eyes.â⬠Gregor Samsa is the main character in this story to go through a metamorphosis. This change has turned Gregor into a ââ¬Å"monstrous verminâ⬠. Kafka expresses the anxieties, inner terrors, and cynicism of Gregorââ¬â¢s life throughout the novella, Metamorphosis. Gregorââ¬â¢s feelings towards his job, the effect his job has on his family, and the cruelty that his family displays show many of the changes that occur in the story. The novel opens with Gregor in his monstrous state, late for work. He surmises that his job as a traveling salesman is very important, since he has to pay off his fatherââ¬â¢s debts, yet he is growing extremely tired and frustrated about it. ââ¬Å"The upset of doing business is much worse than the actual business in the home office, and, besides, Iââ¬â¢ve got the torture of traveling, worrying about changing trains, eating miserable food at all hours, constantly seeing new faces, no relationships that last or get more intimate. To the devil with it all!â⬠Gregor has a great amount of anger towards his job, which soon leads to his resentment towards society as a whole. The fact that his office manager showed up at Gregorââ¬â¢s house plays an immense role in creating apprehension and anxieties in Gregorââ¬â¢s mind. He feels strangled by his job and is too weak to tolerate the pressure. Along with the pressure created by his office manager and society, the Samsaââ¬â¢s, especially Gregorââ¬â¢s father, take advantage of him. Gregor earns the basic income to support his family. ââ¬Å"But of course he actually could have paid off more of his fatherââ¬â¢s debt to the boss with this extra money, and the clay on wh ich he could have gotten rid of his job would have been much closer, but now things were undoubtedly better, the way his father had arranged them.â⬠The bad taste of the Samsaââ¬â¢s has put Gregor in a difficult position, which I feel is one of the largest issues leading to Gregorââ¬â¢s metamorphosis. Gregorââ¬â¢s family in general had given him the negative attitude he has on life. They took advantage of him to the point where he was the means of the familyââ¬â¢s survival.
Sunday, January 12, 2020
Human Sexuality Essay
Teresita went to a fraternity party because sheââ¬â¢d heard that this fraternity ââ¬Å"really knew how to have funâ⬠and she really needed fun after a disastrous academic week. She knew that some women had been taken advantage of at previous parties, but she put that out of her mind, as she downed one drink after another. Just when things were getting dull, the coolest guy on campus took her by the hand, led her upstairs and talked her into having sex. The next day, Teresita noticed that her vagina was bruised and bleeding. She barely recalled having sex, but knew who was responsible for her condition, and filed rape charges against him with the campus administrator. Phillip was alone on the beach. Midnight was his favourite time of day, there were no other people around and he could really enjoy the sound of the waves and smell of the ocean breeze. He was almost asleep when he felt two women sit down next to him. One of them held down his arms while sitting on his chest. The other woman pulled down his bathing suit and began fellatio. In spite of his struggling and his anger, he got an erection. Both women took turns sitting on his erection, and left him when they were done. Phillip was confused ââ¬â he couldnââ¬â¢t tell if he had been raped or not. He knows he didnââ¬â¢t want to have sex with these women he didnââ¬â¢t know, but canââ¬â¢t understand why he couldnââ¬â¢t fight them off (they were both smaller than him) and why he had an erection. Monica is seventeen and has been having sex with guys since she was fifteen. Gary is twenty-one and heard that Monica was ââ¬Å"hot stuffâ⬠in bed. They go out and have consensual sex. Next day, Garyââ¬â¢s friend tells him he raped Monica. Is Garyââ¬â¢s friend correct?
Saturday, January 4, 2020
Family Support Services - Free Essay Example
Sample details Pages: 4 Words: 1062 Downloads: 5 Date added: 2017/06/26 Category Sociology Essay Type Essay any type Did you like this example? In normal life experience there are diverse family services that we encounter for the rest of our lives. The relationship between the protection of the child and family support has various connections of several aspects in life. The safety and child wellbeing relates directly to support and preservation services. Before one embarks on the long journey to build a family, and later child up keep and protection, there are foundations that must be conjoined together for the delivery of effective and essential services all round. Assets to sustain and safeguard family all the way through considerate strong foundations are based on, joined family evaluations, decision making, preventive measures and cultural capabilities and material provisions needed to manoeuvre. The general family services both proper and familiar beneath the patronage of the welfare of the child has universal inclusions of faith, locality relations, schools, and the civic organizati ons. Family based services reinforce the aptitude of parents to mind for and defend their offspring and endorse the familys ability to administer their individual lives, transmitting the significance that all families can detriment from upholds and families can study starting from one another. The family main support services are resources, moral hold up and education. These assets provide spouses to attain self-reliance, independent running of their affairs and to participate and co-exist effectively within the community (Allen, 1994). The support services of a family may be aimed at to all families with kids or to a collection of families with widespread distinctiveness, such as teenager parents or parents of kids with disabilities. Support services encourage parental proficiency and healthy child improvement by helping parents enhance their strengths and decide troubles that can lead to child abuse, delays on development, and family disturbance. These programs also inc lude care giving, counselling, community resource centres entrenched to school services and many more. The ideologies of family support accentuate partnership among staff and families; families as source of sustain; admiration of cultural, ethnic, and linguistic difference; family support as a strategy for community building; and the integration of family support values throughout program planning and administration. The family intervention or the protection services are regarded as temporary or short term and are constantly offered at home in view of fulfilling the goal of protection during any crisis. These family services ensure that each and every member of the family is safe and are the intermediary services that give a connection bridge to the entire community. This assures reunifications and gives adoption or guardianship a clear sense of existence. Relations protection services grew out of the detection that children need a secure and established family and that extrication of children from their families is distressing for them, often parting permanent unenthusiastic effects. These services build upon the conviction that many children can be safely protected and treated within their own homes when parents are provided with services and support they are empowered to change their lives. Community officials, organization administrators, practitioners, intellectuals have argued over whether child welfare agencies, through their work to prevent residency and reunify children with their families, were sufficiently addressing for kids safety needs. Premature babyhood programs sustain families by contribution to actions that boost parents defensive personality (Roessler 1990). Characteristically, programs review family requirements, associate families to neighbourhood assets, offer therapy and education for the parent, react to crises, and hold parents in management. In some countries there are multiple children laws that implicate thes e services especially In the US the law provides various direct expressway enforcement mechanisms. For instance, it allows a custodian parent to have an order mailed to the employer of the compelled parent, which will require that employer to hold back pay for the assistance of the child; in addition, it allows the caretaker parent to have an order posted to even an outside state court to implement the order. The law also supports professionals in ensuring a lawfully lasting, fostering family for every child in out-of-home care through family reunification, acceptance from foster care, custodian, and unending placements with relatives; including matters on legal issues, preparing and supporting children and youth, inter-jurisdictional placements, post-permanency services, and special issues in realizing permanency for older youth, children from marginal groups, and children with disabilities. Adoption is a lawful procedure which establishes child to parent relationshi p between persons who are not each others natural Parent or child. This is another family support that can actually cause havoc to a child when cases of adverse abuse occur. Adoption involves research and evaluation of ones opinions, selecting an organization, being harmonized with a child, and a lot of endurance and determination. It is not an impressive idea to go into, lacking liability on ground work first. This is supposed to typically take a least a number of months and is occasion well exhausted, so that there will be no turning back. References Ashbaugh B. C. Blaney (Eds.), 1991, creating individual support: people with developmental disabilities: Paul H. Brookes Publishing Co. A Hartman, J Laird, 1983, Familylife: centered family social work practice, Free Press, New York. Bexter, C., Poonia, K., Ward, L., Nadishaw, Z., 1990, Dual bigotry: services for community with knowledge difficulty from black and cultural minority communities. London: Kings Fund Cen tre. Biklen, D. 1990community life: sustaining people with disabilities, Baltimore: Paul H. Brookes Covert, S. B., MacIntosh, J. D., Shumway, D. L. 1994, Family support: Training Center: A case study in systems change, McGraw Covert, S., Osuch, R., OConnor, S., Agosta, J., Blaney, B. 1990, Family support services in the United States: An end of decade status report. Cambridge, MA: Human Services Research Institute. Lakin, K. C., Hill, B. K. 1989, Planning for children and youth: Exceptional Children, Oxford University Press. Roessler, J. A. 1990, Permanency planning: Department of Special Education and Bureau of Child Research. Rider, M. E., Mason, J. L. 199, Issues in culturally competent service: Family Support and Childrens Mental Health. Portland State University. Raustadottir, J. Taylor, R. Bogdan, A. Racino (Eds.), 1991, Life in the community: Case studies of organizations supporting people with disabilities, Baltimore: Paul H. Brookes Publishing Co. Shoultz, B. 1993. The origins and workings: New Hampshires family support: Syracuse, NY: Center on Human Policy. Shoultz, B., OConnor, S., Hulgin, K., Newman, P. (1994). Permanency planning: From philosophy to reality. Syracuse, NY: Center on Human Policy. Taylor, S. J. 1995, Family life and parenting: The variety of community experience: Baltimore: Paul H. Brookes Publishing Co. Donââ¬â¢t waste time! 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