...LIT1 Task 2 Part B As director of the human resources at Company X I have evaluated the three given situations regarding the Family and Medical Leave Act, the Age Discrimination in Employment Act, and the Americans with Disabilities Act. As head of the oversight hiring and employment practices at the company it is my responsibility to insure Company X is in compliance with the federal regulations against discrimination in hiring, employment, and federal law regarding the treatment of employees. These are my observations: Situation A: Employee A’s wife gave birth to twins prematurely and has requested leave; he was granted the leave and has taken 11 weeks off. He now would like to return to work, and has asked to be paid his suspended salary from the 11-week leave. During employee A’s leave the previous department manager left the company, the new manager has agreed to Employee A’s return to the same job, and same pay rate as before, but has denied request for 11 weeks of withheld salary. Situation A falls under the Family and Medical Leave Act (FMLA) of 1993. This Act facilitates 3 basic rights: the right of up to 12 weeks of unpaid leave, the right to return to work, and right to benefits while away on leave, however; there are limitations to this act. Both public and private employers are subject to FMLA requirements if they have more than 50 employees, eligibility to FMLA leave requires that employee have 1 year of employment with the company, at least 1...
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...On Going Accounting Engagement This Agreement for Professional Bookkeeping/Accounting Services (the “Agreement”), dated ___________ is by and between _____________________, with its principal office at ______________________________ (Hereinafter “Client”), and Schwind Accounting Services Inc. with its principal office 8404 83rd Ave SW Suite K Lakewood, WA 98498 (Here in after the “Consultant”). WHEREAS, Client finds that the Consultant is willing to perform certain work hereinafter described in accordance with the provisions of this Agreement; and WHEREAS, The Client is of the opinion that the Consultant has the necessary qualifications, experience and abilities to provide services in connection with the business of the Client; and WHEREAS, The Consultant is agreeable to providing such services to the Client, on the terms and conditions as set out in this Agreement NOW, THEREFORE, in consideration of the mutual covenants set forth herein and intending to be legally bound, the parties hereto agree as follows: 1. TERM OF AGREEMENT The term of this Agreement will begin on ____________ and will remain in full force and effect on a quarterly basis subject to earlier termination as otherwise provided in this Agreement, with the said term being automatically renewed unless terminated in writing within 30 days of anniversary date. 2. SERVICES Outlined in Exhibit “A” 2.1 Source Documentation Schwind Accounting Services Inc. declares that all entries...
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...Top of Form [pic][pic][pic][pic][pic] Nanaimo (City) v. Northridge Fitness Centre Ltd. Between City of Nanaimo, and Northridge Fitness Centre Ltd. [2006] B.C.J. No. 441 2006 BCPC 67 Nanaimo Registry No. 57412-1 British Columbia Provincial Court (Criminal Division) Nanaimo, British Columbia Saunders Prov. Ct. J. Heard: November 1, 14 and 28, 2005. Judgment: January 20, 2006. Constitutional law — Canadian Charter of Rights and Freedoms — Fundamental freedoms — Freedom of expression — Reasonable limits — Oakes test — Motion to declare that a bylaw of the City of Nanaimo restricting large portable advertising boards to new businesses violated the Charter right to freedom of expression dismissed — City's objective to control proliferation of portable signs to address problem of visual pollution and balance public interests with commercial interests was pressing and substantive — Bylaw rationally connected to objective, as evidence indicated that number of signs dropped since bylaw — Bylaw minimally impaired right to freedom of expression, as smaller portable signs and other advertising means were available for businesses — Means used by city to address objective and its effects were proportional. Motion to declare that a bylaw of the City of Nanaimo restricting large portable advertising boards to new businesses violated the Charter right to freedom of expression — In order to curb proliferation of portable advertising signs, City of Nanaimo passed bylaw...
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...Family and Medical Leave Act of 1993 (FMLA) The FMLA allows employees who work for qualifying employers to take unpaid leave from their job for up to 12 weeks in a year if they meet certain criteria. To qualify the employee must have worked for the employer for at least a year and have worked at least 1,250 hours in the last twelve months with the company. There are several conditions that allow a qualifying employee to request this leave from their employer. One condition that will allow this is if the employee or their spouse gives birth to a new child. The employee can also apply for the leave to care for a spouse or other immediate family member who is seriously ill. The employee also qualifies for these benefits if they have a serious health condition that would stop them from being able to do their job. Employees with Company X are eligible for FMLA benefits if they meet the criteria of the ACT. Company X is responsible to offer these benefits since they employ over fifty employees. Employee A has worked for the company for two years so he is eligible to take leave for this wife giving birth to the twins they she had. This situation followed all required provisions in the FMLA. When Employee A returned to work he was given is old job back at the same rate of pay as he had before he took the leave. He did request to be paid for the 11 weeks he was gone and this was denied by Company X. This is within the guidelines since FMLA is unpaid leave. The company...
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...Case A Overview Neil, Inc. engaged Lifeson and Lee, CPAs to audit its 2010 financial statement. Neil, Inc. has never been audited in prior years. Neil, Inc. is a manufacturing company that uses the periodic inventory system and has no controls in its purchasing process. Neil, Inc. is not a public company. Lifeson and Lee conclude the audit of Neil, Inc.’s financial statements and found no material deviations from GAAP and no other scope limitations. The subsequent discussion will be regarding the opinion that Lifeson and Lee should issue based upon the facts of the case. Issues Examined Upon examining the facts and circumstances of the case several issues arose: - First Year Audits - Not a Public Company - Internal Controls Each issue can greatly influence the appropriate opinion that should be issued by Lifeson and Lee. First Year Audits Neil, Inc. has never been audited. This presents a difficult situation for Lifeson and Lee since they are relying on past financial statements to determine the validity of 2010 financials. According to AU section 420.24, “When the independent auditor has not audited the financial statements of a company for the preceding year, he should adopt procedures that are practicable and reasonable in the circumstances to assure himself that the accounting principles employed are consistent between the current and the preceding.” In order for Lifeson and Lee to gain confidence of consistency and accuracy they would have...
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...Error Report For Lori Corp: o 1120 Warning: This Corporation should file forms for Tax Year 2011. o 1120 Error: The Business activity code no. is not valid; must be between 111100 and 813000 OR if applicable, enter "Inactive". o 1120 Warning: Determine whether the IRS may discuss this return with the preparer and select appropriate response box. o 1120 Warning: The amount entered as buildings and other depreciable assets at the end of tax year on Sch L does not equal the amount from Form 4562. o 1120 Warning: The amount entered as accumulated depreciation at the end of tax year on Sch L does not equal the amount from Form 4562. o 1120 Warning: The end-of-year unappropriated retained earnings reported on Sch L should equal the amount reported on Sch M-2. o 1120 Warning: The Corporation qualifies as a small corporation or is otherwise exempt from the alternative minimum tax. o 1120 Informational: Either the Yes or the No box should be checked. Override and Estimate Report For Lori Corp: o No results were found. Please review your return carefully. 2010 Tax Summary (1120) Federal Information Lori Corp 13-1928472 Total Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $700,000. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....... Total Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . $430,900. . . . ....
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...Labor and Employment Law The Family and Medical Leave Act was created in 1993 and was meant to offer employees up to twelve weeks of unexcused absence from their jobs per year. The FMLA was meant to provide an opportunity to employees to be able to avoid having to choose between work obligations and personal emergencies which called them away from work. If an employee or a family member is suffering from a serious health condition, they qualify for leave under FMLA laws. The health condition must interfere with the employee’s ability to perform their job or it must require the employee to provide care to a family member with a serious health condition. Employees can use FMLA for several situations which include, but is not limited to: pregnancy, prenatal complications, diabetes, epilepsy, hospitalization, and long term conditions such as cancer and Alzheimer’s disease. In order to qualify, the employee must have worked for a company with 50 or more employees for over twelve months and they must have worked at least 1250 hours in the previous year. When the employee returns to work, they should be allowed to return to the same position at the same salary, as long as they are able to perform essential job duties as they were prior to taking leave. If an employee is disabled upon returning, the employee should be offered a position they are able to perform at the same salary as when leave was taken. FMLA regulations cannot guarantee that the leave be paid leave; that...
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...audits. Tax planning is the process of evaluating the tax consequences associated with a transaction and making recommendations to achieve the desired objective at minimal tax cost. It generally involves extensive tax research. 2. Tax vs. Nontax Factors For each of the following independent situations, identify whether the item would be primarily a tax or a nontax factor in performing tax planning. a. The taxpayer lost a quarter of her net worth when the dot-com bubble burst and does not want to own any investments with risk such as stock. b. The taxpayer hates to pay any federal income taxes and would rather pay an equal amount of money to an accountant or attorney than pay taxes to the federal government. c. The taxpayer has a large capital loss carryforward from last year. Solution: a. This is primarily a nontax factor situation. The taxpayer has specified that he or she is risk averse, a personal choice, due to having experienced prior losses. b. The taxpayer’s dislike of paying taxes is really a nontax factor; this dislike, however, leads him to seek income tax advice to reduce taxes and he is willing to pay significant amounts of money to find ways to avoid taxes. Thus, this really has significant elements of both. c. This situation involves tax factors in tax planning. There are numerous ways in which a taxpayer can arrange transactions to take advantage of loss carryovers before they lose significant value due to the time value of these losses. 3. Marginal Tax Rates Beta...
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...In the United States, several laws have been enacted to protect the rights of workers and provide guidelines to employers. The Family Medical Leave Act of 1993, the Act of 1990, and the Age Discrimination Act of 1975, provide clear guidance to employers and employees when addressing workplace concerns. Employees and employers must understand the requirements of each law to ensure proper implementation and avoid conflict. Situation A Family Medical Leave Act (FMLA) Congress enacted The Family Medical Leave Act of 1993 to balance the workplace and personal needs of employees (J. J. Keller & Associates, Inc., 2011). The act provides protection for employees needing to take time off to address personal health needs and those of immediate family members. The act also provides time off to men and women to care for a new baby. In addition, the act provides stability to employees. Before the law was faced the prospect of job loss if personal or family health issues prevented them from working. Employers must offer job protection to employees as long as proper notification and documentation is provided. Eligibility. There are specific eligibility requirements for Family Medical Leave. An employee is eligible for twelve work weeks of Family Medical Leave if the company has more than fifty employees, who commute within seventy five miles of the work location. Leave may be continuous, intermittent or a reduced schedule. Employees are required to work for the company twelve months prior...
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...Situation A - Family and Medical Leave Act Rules of the Law The Family and Medical Leave Act (FMLA) of 1993 was designed to provide employees with up to 12 weeks of unpaid job protected leave each year. During the leave, their group health insurance coverage will be continued with the same coverage as if they were not on leave. To be eligible the employee must have worked with the employer for at least 12 months and during those 12 months, worked at least 1250 hours. The employee must also work for an employer that has 50 or more employees within 75 miles of its location. Employees who are covered under FMLA are entitled to leave under certain situations. These situation are the following: Pregnancy and care for the child within the first year of birth; Adoption or foster care for a child; Care for a family member (child, spouse or parent) with a serious illness or injury; or To care for their own serious illness or injury. FMLA has three different kinds for leave Continuous Leave: This takes place when the employee has been treated by a doctor and is absent from work for 3 or more continuous business days. Intermittent Leave: This leave takes place when an employee takes time off work in blocks of hours, days or weeks. This type is more common with employees who need to have conditions that require ongoing treatments. Reduced Schedule Leave: This type of leaves results when an employee needs to work a reduced amount of hours in a day or week. When caring for...
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...Control – Are our employees likely to behave accordingly? (do they understand what’s expected, and are they capable and willing to do so, if not how can we change it?) Focus on the internal mechanism. Causes of MC problems and needs for control: Can happen in any kind of combination simultaneously Can happen in any kind of combination simultaneously 1. Lack of direction – some employees perform poorly simply because they do not know what the organization wants form them. Management control therefore involves informing employees. 2. Motivational problems – individuals are self-interested or effort averse. Employees sometimes act in their own personal interest at the expense of their organization’s interest. The role of MCs in motivating employees to perform well involves incentives in a result control context. 3. Personal limitations – employees can lack the requisite intelligence, training, experience or knowledge, even though they know what is...
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...Copyright © 2004 David A. Logan Wayne A. Logan All Rights Reserved ISBN 0-89089-847-2 LCCN 2003115021 Carolina Academic Press 700 Kent Street Durham, North Carolina 27701 Telephone (919) 489-7486 Fax (919) 493-5668 www.cap-press.com Printed in the United States of America logan 2e 00 fmt 2004-1-6 12.38p Page v To our students, who keep us learning. logan 2e 00 fmt 2004-1-6 12.38p Page vi logan 2e 00 fmt 2004-1-6 12.38p Page vii Contents Preface Acknowledgments Part I The Basic Negligence Cause of Action xix xxi 1 3 5 8 15 15 19 22 25 27 27 33 Chapter 1 Duty 1.10 Duty 1.20 Misfeasance and Nonfeasance [1] Special Applications of the Misfeasance Rule [a] Negligent Entrustment of Chattel [b] “Negligent Entrustment” and Alcohol [c] Spoliation of Evidence Chapter 2 Duty Despite Nonfeasance: The Special Relationship Exceptions 2.10 Duty Despite Nonfeasance 2.20 Duty Because of a Special Relationship between the Plaintiff and the Defendant 2.30 Duty to Control Another for the Benefit of the Plaintiff Chapter 3 No Duty Despite Misfeasance: Negligent Infliction of Emotional Distress and Negligent Infliction of Pure Economic Harm 3.10 No Duty Despite Misfeasance 3.20 Negligent Infliction of Emotional Distress [1] The Early Cases [2] Johnson v. Ruark Obstetrics and Its Progeny [3] Pre-Impact Fear of Dying [4] Fear of Contracting Medical Condition 3.30 Negligent Infliction of Pure...
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...you send them by registered or certified mail. To avoid the risk of your tax return being lost, mail it via (1) certified U.S. mail, return receipt requested, or (2) one of the private delivery services listed in the IRS instructions under "When to File." Save the receipt, and you will be presumed to have timely filed your return - even if it is not received by the IRS. TAX DUE OR REFUND, OVERPAYMENT, ESTIMATED TAXES: No tax is due with your Federal income tax return. Form 1120 U.S. Corporation Income Tax Return For calendar year 2010 or tax year beginning , 2010, ending G See separate instructions. Name OMB No. 1545-0123 Department of the Treasury Internal Revenue Service , B C 2010 Employer identification number A Check if: 1 a Consolidated return b 2 3 4 (attach Form 851) Life/nonlife consolidated return Personal holding co (attach Sch PH) Personal service corp (see instr) Schedule M-3 attached SNAP-IT-OPEN CORPORATION Number, street, and room or suite number. If a P.O. box, see instructions. 69-7414447 Date incorporated Print or Type 3701 COMMERCE DRIVE City or town State ZIP code 01/15/2010 D Total assets (see instructions) E Check if: I N C O M E D E D U C T I O N S F O R L I M I T A T I O...
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...LIT1 Task 310.1.5-02, 11, 13: Labor and Employment Law In the United States, several laws have been enacted to protect the rights of workers and provide guidelines to employers. The Family Medical Leave Act of 1993, the Americans with Disabilities Act of 1990, and the Age Discrimination Act of 1975, provide clear guidance to employers and employees when addressing workplace concerns. Employees and employers must understand the requirements of each law to ensure proper implementation and avoid conflict. Situation A Family Medical Leave Act (FMLA) Congress enacted The Family Medical Leave Act of 1993 to balance the workplace and personal needs of employees (J. J. Keller & Associates, Inc., 2011). The act provides protection for employees needing to take time off to address personal health needs and those of immediate family members. The act also provides time off to men and women to care for a new baby. In addition, the act provides stability to employees. Before the law was enacted, many employees faced the prospect of job loss if personal or family health issues prevented them from working. Employers must offer job protection to employees as long as proper notification and documentation is provided. Eligibility. There are specific eligibility requirements for Family Medical Leave. An employee is eligible for twelve work weeks of Family Medical Leave if the company has more than fifty employees, who commute within seventy five miles of the work location. Leave may be continuous...
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...find ‘creative’ ways to speed up this process. That good MCS’s are important is widely accepted, but within the field of MCS’s there are different views. An old, narrow view of a MCS is that of a ‘cybernetic’ system involving a single feedback loop. You can compare measuring performance with a thermostat; They measure the temperature, compare those measurements with the desired standard, and, if necessary, take a corrective action (turn on or off). This book, however, takes a broader view. It recognizes that may management controls in common use, such as direct supervision, employee-hiring standards and codes of conduct do not focus on measured performance. The focus instead on encouraging, enabling or, sometimes, forcing employees to act in the organization’s best interest. MCS can rather be proactive (to prevent) than reactive. The primary function of management control is to influence behaviours in desirable ways. The benefit is the increased probability that the organization’s objectives will be achieved. Management and control. Management control is the back end of the management process. This can be seen from the various ways in which the broad topic of management is disaggregated. Management. All definitions of...
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