Inventory Accounting at Wal Mart Stores Essay

From the annual reports we can conclude that Wal-Mart operates its stores as mass discount retailers, carrying between 60,000 and 90,000 different merchandise items in each store. Wal-Mart purchases more than $22 billion in merchandise, turning its inventory over as often as 4.5 times per year. Sam Club carries between 3,500 and 5,000 different merchandise items, acquiring more than $2.6 billion in merchandise. Wal Marts operations grew from 2003 to 2005. For example, the number of Wal-Mart stores increased and the number of Sam’s stores increased. WalMart utilized an extensive distribution and tracking system to maintain optimal inventories at each store. They use the retail last-in, first-out (LIFO) inventory accounting method for the Wal-Mart Stores segment, cost LIFO for the SAM’S CLUB segment. For both financial reporting and tax purposes, Wal Mart used the accrual method of accounting and maintained a perpetual inventory system. Under the perpetual inventory system, the cost or quantity of goods sold or purchased is contemporaneously recorded at the time of sale or purchase. The system continuously shows the cost or quantity of goods that should be on hand at any given time. WalMart performed physical inventories to confirm the accuracy of the inventory as stated in the books, and made adjustments to the books to reconcile the book inventory with the physical inventory. WalMart’s physical inventories were taken at its stores in rotation throughout the year. They did not take physical inventories during the holiday season (November, December, and the first week of January). WalMart refers to this technique, which is common in the retail industry, as cycle counting. Cycle counting is necessitated by the difficulty in conducting physical inventories at every store on the last day of the year. This technique also provides management with feedback on the effectiveness of its inventory management and facilitates the use of experienced personnel to conduct the physical inventories. Forty-five days prior to conducting a physical inventory in one of its stores, Wal-Mart’s internal audit department sends the store a preparation package, which included instructions on how to prepare for the physical count. Each physical count is then conducted by a team of independent  counters (18 to 40 persons) and representatives from Wal-Mart’s loss prevention department (1 to 2 persons), internal audit department (1 to 3 persons), and operations division (1 to 2 persons). Wal-Mart’s independent auditors, Ernst & Young, also sent representatives to randomly selected physical counts to test their accuracy. The independent counters generally counted every inventory item. The results of the physical count were then reconciled with the book inventory. The reconciliations is reviewed by Wal-Mart’s internal audit department. Generally, Wal-Mart does not record the results of a physical inventory in its books until the following month. Sam’s Club conducs its physical inventories in the same manner except that physical counts are usually taken twice a year and recorded the very next day. Sam’s also periodically conducted item audits, counting the goods on hand for a particular merchandise unit and recording those results the next day. The physical inventories of both Wal-Mart and Sam’s usually revealed shrinkage. Shrinkage (or overage) is the difference between the inventory determined from the perpetual inventory records and the amount of inventory actually on hand. Because shrinkage reduces profits, WalMart has devoted extensive resources to monitoring and mitigating shrinkage. There are many causes of shrinkage, including employee theft, customer theft, vendor theft, damage, accounting and recording errors, errors in marking retail prices, cash register errors, markdowns taken and not recorded, errors in accounting for customer returns, and errors in accounting for vendor receipts and returns. Because Wal Mart does not conduct a physical inventory at year-end, its perpetual inventory records do not account for any shrinkage that may have occurred during the period between the date of the last physical inventory and the taxable year-end. The parties refer to this period as the stub period. Left unadjusted, the book records could overstate income because the stub period shrinkage results in a decrease to ending inventory, thus increasing the cost of goods sold and reducing gross income. In adjusting its books to reflect stub period shrinkage, Wal-Mart estimates  stub period shrinkage for each store monthly by multiplying a retail shrinkage rate by the store’s sales during that month. At new stores, the retail shrinkage rate fixed by management at 2% of sales. Wal-Mart used that fixed rate from the date the store opened until its first physical inventory. After taking the first physical inventory at a new store, Wal-Mart computed a shrinkage rate for that store by dividing the store’s shrinkage at retail, as verified by the first inventory, by the store’s sales for the period starting with the date the store opened and ending on the inventory date. Sam’s consistently estimates the stub period shrinkage at .2% of sales. That rate was determined by management based on their analysis of historical results from warehouse operations. Wal-Mart estimates shrinkage for each store, but not for each department within each store. It used a series of computations to allocate the estimated stub period shrinkage to each department. Once these allocations were made, Wal-Mart used the adjusted ending inventory to make its LIFO computations, which were made on a division-wide basis and not at the individual store level. The practice of estimating shrinkage as a percentage of sales is prevalent in the retail industry. A company may estimate year-end shrinkage if the estimate methodology (1) conforms to the best accounting practice in the trade or business and (2) clearly reflects income. There is nothing in WalMarts accounting for inventory that raise suspicion about their inventory not reflecting true numbers. Inventories are not recorded in excess of market value. Historically, they have rarely experienced significant occurrences of obsolescence or slow moving inventory. However, future changes in circumstances, such as changes in customer merchandise preference or unseasonable weather patterns, could cause the Company’s inventory to be exposed to obsolescence or be slow moving. The inventory system is commonly revered as the finest in the retail industry and WalMart is perhaps the best example of the importance of a high  inventory turnover rate to succeed in this industry. Increased turnover and increased sales at the same time — that’s great inventory management.

Manager Role-Henry Mintzberg’s Management Roles Essay

There are three type levels of managers which are top level manager, middle manager, and first-line manager. Managers carry out functions, roles and skills. Management functions are planning, organizing, leading and controlling as stated by Henri Fayol. However, Henry Mintzberg defined management roles into three parts which are interpersonal roles, informational roles, and decisional roles. Besides, Robert L. Katz states that managers need three essential skills or competencies which are technical skills, human skills, and conceptual skills. The objective of this essay is to discuss the roles of manager in practice relate to Henry Mintzberg’s management roles. Based on the interview, it was found that the manager actually put into practice the skill introduced by Henry Mintzberg. Following discussion will be relates the manager interviewed with Mintzberg’s management roles. Description of the manager interviewed The manager interviewed (Ms. Ong) is thirty-five years old and has a marketing degree. She had been involved in managerial position for nine years. Now, she is the Corporate Affairs Manager in her current company, which is a position of middle manager. This company relates to communications technology. It is a multinational company which operate local and internationally. Instead, she has to plan and organize events to enhance relationship with business partners and customers. This is to ensure the company keeps on track with the suppliers and buyers from time to time on the updated products and services. Besides, she plan and organize the customer’s satisfaction survey to ensure customers satisfaction maintained at all times. Due to the survey, it is to improve and maintain the company’s reputation among customers. Her greatest achievement in the company is developed a new website for the group. She is maintaining the website to ensure the news is up to date. Definition and introduction to Mintzberg’s management roles The term management roles refers to specific categories of managerial behaviour (Robbins et al, 2006). From this sagacity, it shows the different roles have different behaviours are expected in different position. In Mintzberg’s ten management roles, he grouped the roles in three categories. First, those who concerned with interpersonal relationships (Interpersonal), follow up with those who concerned with the transfer information (Informational), and those who concerned with decision making (Decisional). Firstly, interpersonal roles required to perform duties that involve people and other duties that are ceremonial and symbolic in nature (Robbins et al, 2006). There are three interpersonal roles, which are figurehead role, leader role, and liaison role. These interpersonal roles are primarily concerned with provide information. Secondly, informational roles are managerial roles that involve receiving, collecting and disseminating information (Robbins et al, 2006). There are three informational roles, which are monitor role, disseminator role, and spokesperson role. It is primarily concerned with the information process with the information aspects of managerial works. Thirdly, Mintzberg identified decisional roles which revolve around making decisions (Robbins et al, 2006). This is the unique access of using information to the organizational decision making. There are four decisional roles, which are entrepreneur role, disturbance handler role, resource allocator role, and negotiator role. The top managers will make the decisions for the organization as a whole, while the supervisor makes decisions for his or her particular work unit. Henry Mintzberg’s management roles with manager interviewed As described above, Ms. Ong is a middle level manager. Middle managers included all levels of management between the first-line level and the top level of the organization who manage the work of first-line managers (Robbins et al, 2006). Ms. Ong as a middle level manager is responsible to attain the goals set by the top management. The first roles, which is the interpersonal roles is implemented much in the manager management roles. The manager interviewed mentioned that she uses very much interpersonal skills to ensure the ability to work with individuals and groups. This helps the manager to communicate with first-line and top management to process the information. The manager takes the responsibility to motivate members of the organization and ensure the organization keep on track with their goals to be attained. In the liaison role, the manager interacts with media on publicity for the organization to maintain the reputation. The leader role helps the manager to maintain relationship on developing network with the subordinates and media. This role gives the manager a unique position to collect information for her job. Secondly, the informational roles is the role the manager uses very much in managerial roles. In the monitor role, the manager receives and collects information. The information collected will processes and hand to the top management for decisions making. As an example, the manager will develop the Marketing Communication plans, promotional strategies and communication programmes to improve customers’ relationship. Yet, these plans need approval from the top management before it launch in the market. In the role of disseminator, the manager will produce monthly and quarterly newsletters and all other company’s publications into the organization. Besides, the manager plays the role of spokesperson by compile corporate information for release to press or public. Instead, the manager liaise with business partners on events or promotions pertaining to each products and services. As a corporate affairs manager, the manager plays her informational roles very well in the organization. Thirdly, as a middle level manager, the manager involves moderate little amount in decisions making. The manager accesses the information to the top management while the top level management will analyse and decide the best undertakings for the organization. Yet, as the corporate affairs manager, she has the responsible to review and approve selection of promotional media and agencies, then evaluate the cost effectiveness of the advertising programmes and campaigns to ensure maximum publicity for the organization. This shows how the manager captures the role of disturbance handler. It shows the manager will do the decisions making for her particular job unit not other than that. Overall, the manager interviewed has good social communication skills to communicate with the customers and business partners. These will ensure the organization’s reputation is well protected. The manager plays her roles well by applying Mintzberg’s management roles in her job. A manager should always apply the ten roles in Mintzberg’s management roles to handle their job. In addition, the manger mentioned that human skills stated in Katz theory is very much needed to deal with subordinates and business partners. By having the best performance of the subordinates, the manager will take action on giving some motivation rewards. Somehow, the manager thinks that rewards lead motivation in the overall performance in their group. This will ensure the overall group performance to be more efficient and effectively. Two stakeholders that impacts on the work of the manager interviewed Stakeholders are any constituencies in the organisation’s external environment that are affected by the organisation’s decisions and actions (Robbins et al, 2006). From the manager interviewed, there are many stakeholders such as employees, customers, business partners, media, and others. In this case, two important stakeholders chosen are employees and media. The manager states, employees are the important stakeholders in the organization. Employees are the subordinate that will contribute a lot in the organization. Each employee contribute one information or data, meanwhile the manager will collect and analyse the information or data. In the end of the day, it will process as an important document in the organization. To ensure the good relationship between employees, the manager will organize a party when they had done their project. This is to motivate the employees due to the organization goals are attained. Other than that, the manager will provide subordinates a cup of coffee or tea during the tea time break. Without a good relationship with the employees, the manager’s work will be futile. In the same time, the employees will willing to sacrifice and support the manager when the manager making decisions. Secondly, as a corporate affairs manager, the manager deals a lot with the media. Media plays an important role in helping the organization to achieve the goals. Meanwhile, it may create bias to the organization as well. In brief, media divided to two which are mass and electronic. In mass media, the manager deal with the editors to prevent bad press. Additionally, the manager will build good relationship with the editors in mass media to do advertising on new product releases or successful projects in the mass media. In electronic media, the manager will post all press articles on organization in the company website. This is to keep the company’s stakeholders update information. In conclusion, keeping a good relationship with stakeholders, the manager can achieve the organizational goals effectively and efficiently. The stakeholders will fully co-operate with the manager in the decisions making. They will serve or obey the order in advance. Conclusion The main objective of this essay is to understand the work of a manager in practice relates to Mintzberg’s management roles. Based on the interview of a corporate affairs manager in a multinational organization, it was found that Mintzberg’s ten management roles are being applied in the organization. In brief, Mintzberg’s management roles is categorized in three groups which are interpersonal roles, informational roles, and decisional roles. Besides Mintzberg’s management roles, in real life manager should apply other skills and theories to be more effective and efficient. References List McShane, V. G. (2003), Organizational behaviour, 2nd edn, McGraw-Hill, New York. Robbins,S. P. , Bergman,R. , Stagg,I. & Coulter, M. (2006), 4th edn, Prentice Hall, Sydney.

Analysis Of Concrete Carnival, By Danner Darcleight And...

In America, everyone seems to have a different idea about what goes on behind the grey, dismal walls of prison. For many of us, the idea itself conjures images of coiled barbed wire fences, chains dragging across the ground, somber faces behind rusting bars and those bright orange jumpsuits. These visions come from a variety of sources-- movies we’ve seen, the stories that we’ve been told and our own imagination that is constantly at work. However, the reality of prison life in America can only come from those who have stepped foot inside. Through memoirs written by Danner Darcleight and Ted Conover, I’ve had to reconsider some of these previously held visions of prison life. While Conover writes about the abusive relationship between the correctional officers and the prisons, through Darcleight’s writing we see the rewarding powers of having social life and the hopeful possibility for anyone to attain redemption. The first chapter of Concrete Carnival, by Danner Darcleight, as well as Guarding Sing Sing by Ted Conover has led me to re-evaluate these previously held visions of prison life, including the relationship between guards and inmates, social systems, and redemption. At some point in my lifetime, I had learned that in prison, the correctional officers are naturally very tough, to the point of abuse on the inmates. I assume this was learned from watching â€Å"The Green Mile† years ago, where violence between guards and inmates make up a portion of the plot. Conover’s

Discrimination in the workplace - Free Essay Example

Sample details Pages: 10 Words: 2968 Downloads: 8 Date added: 2017/06/26 Category Ethics Essay Type Cause and effect essay Tags: Discrimination Essay Did you like this example? Part 1 The laws enacted to protect people against discrimination in the workplace would protect the position of Mr Gruffin (Mr G) who probably has a valid argument that he has been discriminated against although more detail would be required in relation to establishing exactly why he has been discriminated against. The main spheres of law which protect his rights in these circumstances exist within the field of anti-discrimination legislation (Selwyn, N. (2006) 1-20). Because Mr G has not been employed for longer than 12 months he cannot sue for unfair dismissal, since the requirement of being employed for 12 months is a preliminary requirement, under the Employment Rights Act 1996, section 94, and this requirement must be satisfied before any action for unfair dismissal can be brought. Mr G may still bring proceedings relating to this dismissal but he must show that the motivation for it was discriminatory. The facts of the problem suggest that Mr G was dis missed following anti-racism protests. This suggests that he was discriminated against on the grounds of his political opinions. Because of the Employment Equality (Religion or Belief) Regulations 2003, Mr G has a right to hold political views without them forming the basis for his being dismissed. The protests of the anti-racist campaigners have definitely placed the employers of Mr G into a difficult position. However Mr G is entitled to carry out his duties at work without being discriminated against because of his political opinions. The European Council adopted Directive 2000/78/EC in November 2000. Most discrimination law in the UK in relation to employment has either been formulated on its basis, or has been reformulated following the coming into force of the Directive. While the FD envisaged a reverse onus in terms of proving infringements of the FD; in UK law there is a requirement to ‘prove’ facts of infringement on a prima facie basis. Therefore, if Mr G wishes to argue that he has been discriminated against by his employer he must make an application to an employment tribunal and state his case that he has been discriminated against as precisely as possible. If he did so he would be required to prove, on a prima facie basis that he was discriminated against, on the grounds of his political opinion. The fact that he held the views he states he held, and the facts that he was dismissed following anti-racism protests may not, however be enough of themselves to show these prima facie facts. This creates difficult evidential issues for Mr G, in particular if he wishes to advance more than one discrimination claim simultaneously. Because of this difficulty with establishing the facts of cases on a prima facie basis, the possibility of a flawed transposition of the Framework Directive, by the UK has been suggested. Article 226 of the EC Treaty put member states under an obligation to transpose directives into domestic law after seven years. Where a Directive has not been implemented properly by a member, after seven years, an individual is entitled to obtain a remedy against a member state government directly, for failure to implement the Directive (Francovich v Italian Republic (1995) ICR 722). It would be worthwhile for Mr G to be aware that he may have an alternative remedy against the UK government for failing to transpose the reverse onus of the Directive correctly. Given that Mr G could find it hard to prove discrimination on a prima facie basis, the existence of a possible alterative remedy against the UK government may also be open to Mr G. Although the facts of the problem suggest that Mr G’s sexual orientation is not in issue, in terms of anti-discrimination legislation, it may be that the dismissal occurred not just because of the political opinions, but also, or only because of the fact that Mr G is gay. Mr G is likely to have similar rights if he has been discriminated against on the grou nds of his being 64, or indeed if he has been discriminated against because he is a man or because he is white. The Employment Equality (Sexual Orientation) Regulations 2003, and The Sex Discrimination Act 1975 and the Employment Equality Sex Discrimination Regulations 2005 make harassment, victimisation and unlawful discrimination (direct and indirect) on the grounds of sexual orientation (including what a person’s sexual orientation is perceived as) (regulations, reg. 2(1)) (SDA section 1 (a and b) 4) and on the grounds of sex, unlawful. Equally, the Employment Equality Age Regulations which came into force in October 2006 prohibit discrimination and harassment on the grounds of a person’s age and the Race Relations Act 1976 protects Mr G’s position if he has been discriminated against because of his race. Under these pieces of legislation, or in relation to his political belief, Mr G may allege direct or indirect discrimination. Direct discrimination is where a person treats another person less favourably than he would treat, or treats other people, on the grounds of the feature of the employment which Mr G would allege he has been discriminated against in relation to. Less favourable treatment encompasses both acts and omissions (Gill and Coote v El Vinos Co. Ltd [1983] IRLR 206), and can take the form of words, and a failure to provide opportunities (Weathersfield Ltd (t/a Van and Truck Rentals) v Sargent [1998] ICR 198). Where less favourable treatment is alleged, detriment must be shown, and the test for detriment is whether the treatment was such that a reasonable worker would or might take the view that, in all the circumstances, it was to his detriment (Lord Hope, in Shamoon v Chief Constable of the RUC ([2003] IRLR 285)). Mr G can compare the treatment he receives with either a hypothetical or an actual person, as long as the comparison involves circumstances which are relevant and which are the same or not substantivel y different. Indirect discrimination, occurs where a person applies a provision, criteria or practice which applies equally to a complaint under these pieces of legislation, and others but renders or would render persons of the same age/race/sex/sexual orientation as that complainant at a disadvantage. In general, in relation to these pieces of legislation, if a complainant proves facts from which a tribunal would be in a position to conclude (in the absence of a satisfactory explanation) that a respondent has acted unlawfully, or should be treated as such, a tribunal is obliged to uphold the complaint unless the respondent can prove, on the balance of probabilities that no unlawful act was done, or that the respondent should not be treated as if unlawful acts had been carried out. The rules relating to discrimination have changed because of the Equality Act 2006. As of April 2007, discrimination in the execution of public functions (EA, sections 51-52) has been prohibited. Be cause the Health Authority are a public body they would be required to observe the regulations imposed by this legislation. A duty is imposed by the EA upon public authorities (EA, section 51) to promote equality of opportunity between men and women, and to eliminate unlawful discrimination and harassment. The issuing of instructions to discriminate is also prohibited by the EA. Before any issue of proceedings for discrimination against his employer, Mr G should contact his employer and participate in the statutory grievance procedure which is now a legal requirement before legal proceedings may be brought. If Mr G wants to make a complaint of discrimination to an employment tribunal he must also raise a grievance under the Statutory Grievance procedures, and a meeting between the two is required to discuss it (The Employment Act 2002 (Dispute Resolution) Regulations 2004, section 12). An employer or employee who does not co-operate with these procedures is subject to financial p enalties (The Employment Act 2002 (Dispute Resolution) Regulations 2004, section 12). A claim must be brought before the end of a period of three months from the date of the act complained of was carried out, although an employment tribunal has the power to extend this period in certain circumstances (Employment Act 2002 (Dispute Resolution) Regulations 2004, section 15). Any act which forms the basis of a complaint and which extends over a certain period of time is treated as done at the end of that period. Mr G’s position is therefore protected by the anti-discrimination laws in the UK. More information would be required to decide exactly whether or not Mr G would have a good claim or even a claim with a reasonable prospect of success. The law of employment is very technical (Lewis, T. (2007) Ch. 1-2) and it is important to note that while ostensibly it may appear that Mr G has been treated unfairly, the law is an imperfect mechanism and its application may not always se rve to redress what is unfair or what is unjust. Mr G needs to consider his position carefully, however on the face of the facts it does appear that he would be able to ground a good claim for discrimination on the grounds of political opinion, and perhaps other forms of discrimination as well. Part 2 The Equal Pay Act 1970 has abjectly failed to bring about equality of pay for men and women and should be abolished This essay will outline the background to and the purpose of the Equal Pay Act 1970, and will explain how it works in practice. This will enable the writer to critique the legislation using an informed basis, and therefore this background will both inform and add credibility to the critique. Caselaw will be used throughout the essay to illustrate points made and to assist in developing theoretical ideas and concepts into a consolidated and contemporary critique of the legislation, how it works in practice and how successful it has been in bringing about equality fo r men and women. This will enable the writer to evaluate the title proposition. The Equal Pay Act 1970 has been enacted to ensure equality of pay between men and women in a work environment. It in part transposed Article 141 EC which passed this legislation at EU level, and reflects the interventionist approach which has been taken in the EU towards socio-legal issues. The influence of EU law has influenced the development of this legislation in the UK and the Sex Discrimination Act and other anti-discrimination laws have evolved simultaneously to offer protections to employees in the workplace. Some critics of the Equal Pay Act 1970 are actually tacit criticisms of the amount of influence European actors have had upon the trajectory and evolution of the domestic law with regard to pay issues. It has also been argued that the influence of European legislation has simply added more complexity to the operation of legal rights without actually bolstering the rights of the individual employee. Litigation to protect rights in a work environment is also often very costly. The powers of employment tribunals to order remedies on the behalf of the applicant are also often so narrow that, to litigate to protect one’s position in work may often be counterproductive, and this critique of employment law in general has also added fuel to the argument that the Equal Pay Act 1970 has abjectly failed and should be abolished. However, before the position is evaluated a look at the operation of the Act is necessary. The legislation works by impliedly including what is referred to as an equality clause into a contract (Bamford et al. 2003 157). This is governed by section 1 of the Act, which ensures that a women in employment has a right to be treated no less favourably than a male comparator, provided the work she is doing is similar to work undertaken by a man in the same employment, that the work is considered equivalent with that of a man in the same job and that the work undertaken by both the female and the male comparator is of equal value to that of a man in the same employment. The concept of the male comparator within this field of legislation is quite an important one. In order for a male comparator to be considered as a male comparator the female must be employed in a common workplace with him, or if the two are engaged in employment in different workplaces, the basic terms and conditions of employment must be the same. The case of British Coal Corporation v Smith and Others [1996] IRLR 404 sheds some light on what is meant by a common workplace. The concept has been given quite a broad and quite a liberal interpretation (Bamford et al. 2003 157). An employer may defend an equal pay claim by arguing that any disparity in pay arises from a genuine material factor which is not sex, according to the Equal Pay Act 1970, section 1(3) and these provisions ensure that an employer faced with a claim under the Equal Pay Act 1970 may rely upon certain statutory defences to assist them. A typical implementation of the Equal Pay Act 1970, and its process is demonstrated in the following passage: â€Å"Employees can bring an equal pay claim at any time during the course of their employment. This means a woman can bring a claim even if she ceased to do the particular job which forms the subject matter of the claim some considerable time ago†¦.For instance, a woman works part-time from 1988 to 1995 and then moves to a fulltime post with the same employer under a variation of the same contract. In 1997, she brings an equal pay claim alleging discrimination during the period that she worked part-time. The principle†¦Ã¢â‚¬ ¦permits the claim to be brought at any time during her employment and until six months after the termination of her contract†¦. (https://www.eoc-law.org.uk)†. Even employees who are employed illegally may still be allowed to bring an equal pay claim. In Hall v Woolston Hall Lei sure [2000] IRLR 578 this was held to be the case. The facts of this case were that the compliant knowingly defrauded the Inland Revenue but it was held by the Court of Appeal that this did not necessarily represent a bar to an claim under the equal pay legislation. The practical application of the legislation could also be regarded as a means by which to support an argument that the Equal Pay Act has abjectedly failed to bring about equality of pay for men and women. Legal Aid for most employment law matters has been abolished and now a person is only entitled to very limited assistance from the government at the start of their case. In some limited instances bodies such as the Equality Commission in Northern Ireland and trade unions, for example can provide representation free of charge to individuals who have a grievance at work. However the competition for this is fierce and it is often the case that deserving applications for assistance cannot be supported. The procedures in place to assist employers apply for costs against vexatious, or disruptive litigants also may discourage people who feel they have a grievance from coming forward as these can often mean that a represented employer can take tactical advantage of the position of the employee and cause them to fall foul of the rules relating to these procedures. The law also has limited ability to regulate the position of parties in an employment field where personal tensions are high, and where the taking of legal proceedings can lead to acrimonious relationships and division between work colleagues and between employees and management, and it is usually the case that once a person decides to take legal action against an employer they must give up their job since to combine working and suing one’s employer is often a difficult situation. These arguments further support that view that the Equal Pay Act 1970 has failed to achieve its objective and should be abolished. The title propositio n however is flawed because of its lack of flexibility. Such a generalised statement fails to admit even the possibility that the Equal Pay Act 1970 has been effective in some respects. Even the harshest critics of the Equal Pay Act 1970 would find it difficult to support such a proposition. Perhaps the Equal Pay Act 1970 has, like all legal doctrines, become more effective as it has been tested in practice by various actors within the legal system, and this process of testing has arguably both highlighted and addressed flaws in the legislation by virtue of highlighting them. The difficulty lies, arguably, not with the legislation but with the problem it attempts to regulate. The problem of ensuring that men and women get equal pay for equal work is a difficult one to address. The imposition of legal regulation means that the conditions between men and women vis-à  -vis each other within a work environment have to be rigidly described and defined, since this process, by default ide ntifies the ambit of the legislation and in what circumstances it may be enforced. This process can perhaps best be achieved pragmatically, and incrementally and the effectiveness of such an approach is built up, and not imposed from the start. This imputes that failures in the legislation can be identified, but because the doctrine is a flexible one, these failures can be addressed as they arise, and this usually safeguards against the same problem arising again. Perhaps the title proposition may be justified to an extent in that the Act probably has not brought about equality of pay for men and women. However, this does not ground an argument for it to be abolished. People in favour of the title proposition must acknowledge that while the Equal Pay Act 1970 is undoubtedly flawed it, like most legislative initiatives is designed to be tested and developed through the operation of case law, which evolves pragmatically. BIBLIOGRAPHY Books Selwyn, N. (2006) Selwyns Law of Employment. Oxford University Press. UK. Lewis, T. (2007) Employment Law: an advisers handbook: An Advisers Handbook. Legal Action Group. UK. Bamford et al. (2003) Employment Law. The College of Law. UK. Website https://www.eoc-law.org.uk/default.aspx?page=2672 Don’t waste time! Our writers will create an original "Discrimination in the workplace" essay for you Create order

The Misconceptions Of Lgbtq Families - 1064 Words

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Homeless youth face an abundance of challenges, especially if they are on their own, such as finding food, shelter, income,Read MorePersuasive Essay On Gay Adoption1643 Words   |  7 PagesToday, same sex relationships have been normalized and live life as ordinary people, yet treated as second-class citizens. This treatment by society has significantly limited the basic human rights of these individuals, including parenthood. Should LGBTQ+ be able to adopt children? Do gay parents and guardians effect children negatively? Adoption is a lengthy process of legally accepting responsibilities of a non-biological child. While adoption is usually governed by laws that vary fromRead MoreHate Crime : Hate Crimes1454 Words   |  6 Pagestargeted towards people of the LGBTQ community, the shootings were based on each individual s sexual identity, and sexual preference (CNN). This shooting was categorized as one of the deadliest LGBTQ attacks. Statistics show that over 49 people were killed, and more than 73 were wounded. Many victims of this attack were communicating their last words with their family members over the phone when the shooting was taking place. â€Å"This was not the first attack on the LGBTQ community, and it is certainlyRead MoreA Misconception Of The Lgbtq Community1959 Words   |  8 PagesThere seems to be a misconception that the LGBTQ community is immune to poverty when in actuality, a large majority of them are living in poor conditions. When most people think of gay men specifically, they think of rich, white men living in suburban areas, wearing designer clothes, constantly accessorized, and shop at expensive boutiques. But that is simply not the case. In fact, most LGBTQ people are poor or working-class, female, and people of color who struggle with obtaining or keeping a jobRead MoreLgbtq Identity And Family Treatment3596 Wor ds   |  15 PagesLGBTQ Identities and Struggles: How to Serve Members of the LGBTQ Population in Substance Abuse and Family Treatment Kayla R. Wright The University of Central Oklahoma Abstract The LGBTQ population is comprised of gays, lesbians, bisexuals, transgendered individuals, and queer or questioning individuals. In addition to having higher rates of substance abuse and seeking substance abuse treatment (McCabe, West, Hughes, Boyd, 2013; Silvestre, Beatty, Friedman, 2013; Senreich, 2009)Read MoreDue To Slavery, Segregation, And The Countless Acts Of1803 Words   |  8 Pagesfeels for the same sex is not an abomination and was obviously not curable with shock therapy and mistreatment of asylums in the 1950’s In this era, our society has to begin ease the ground for LGBTQ.    This silence has had an immense effect on people excluded from the Black church because of various misconceptions of the black gay person. As a result of religious affiliation, the silence concerning sexuality in the Black community has hindered people from dealing with rising social issues concerningRead MoreAgency Practice Model Paper : Agency3627 Words   |  15 Pagesin terms of its work with GLBTQ populations. 6. Evaluation methods that are used by the Resource Center to determine whether or not it is meeting the needs of CSU’s LGBTQ population. As I have begun my internship at the GLBTQ2ARC, I am realizing that it is an effective organization that works hard to meet the needs of the CSU’s LGBTQ populations. As I evaluate this organization I’d like to increase my knowledge and understanding of the Resource Center as an agency and learn how I can effectively

Hrm 594 Project Proposal free essay sample

The persons lack of function in the person/environment situation can be costly in many ways including: â€Å"subjective (feeling fatigued), behavioral (accident prone), cognitive (a mental block), physiological (elevated blood pressure) and/or organizational (higher absence rate)( ). † Organizations in conjunction to this new prognosis are combating this new dilemma with the use of instigated programs designed to lower stress and target the issues bothering the employee. The second approach is to deal with the factors individually and organizationally through programs such as meditation, exercise, training, diet, and even prayer. This sort of process also involves changing work policies, structure, and job requirements. Identifiable programs include worker participation, Autonomous work groups, union management problem solving ventures, participation work design, profit sharing plans, and employee stock ownership. Each program is designed to improve the employee’s feelings of involvement and desire to be heard. Technical and human requirements are kept in mind to reduce absenteeism and lower turnover rates. We will write a custom essay sample on Hrm 594 Project Proposal or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Areas to be addressed include choices for conducting work analysis such as descriptor, rating scales, methods to use, the O’net system, Implications of role expectations, extending work analysis to the team level and models of role performances. References Admin, 2006. Recent developments in job analysis. Retrieved May 21, 2013 from http://www. citeman. com/426-recent-development-in-job-analysis. html. Morgeson, Fredrick. Work Analysis: From Technique To Theory. Retrieved May 21, 2013 from https://www. msu. edu/~morgeson/morgeson_dierdorff_2011. pdf.

Lunch Time free essay sample

Lunch is the time where a lot of students can’t wait to see all of their friends and eat. Students come to get a good fulfilling meal in so they can continue to learn throughout the day on a full stomach. That just isn’t the case anymore; more students than ever are becoming obese and schools haven’t done anything about it till now. There is now a worldwide restriction on what and how much students can eat. Schools should improve the nutritional value of school lunches because significant increases in student’s health will lead to a host of benefits. The main reason why childhood obesity has become such a serious issue is because children now days live more sedentary lifestyles. Children now days are bombarded with television advertisements urging them to eat foods high in fat and calories while staying inside and playing video games or watching television. We will write a custom essay sample on Lunch Time or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Childhood obesity does not only affect children in childhood but can cause a list of health issues in their adult lives also. When it comes to education regarding childhood obesity, the responsibility needs to be addressed by the parents, schools and the media. Children that are overweight are most common in developing countries. This is because they get food from other countries to try and decline the hunger rates, but all that it is doing is creating obesity rates to increase. Countries that are becoming more westernized with their food, drifting away from more traditional meals are showing the most increase in obesity rates. This causes huge controversy throughout those countries and what it is doing to the citizens. Some people may think problem solving for hunger within those countries will be solved by sending over westernized foods that are fatting, and in the long run will cause problems in those countries, causing obesity rates to increase where they never had to worry about being obese, especially children. The National School Lunch Program serves lunch to almost 30 million students – 60 percent of the total student population. Although a large fraction of school lunch participants get their lunch free (48 percent) or at a reduced price (9 percent), a substantial number (43 percent) pay full price. If school lunches are contributing to childhood overweight, making lunches healthier could possibly impact a large number of children from socio-economic Status, race, and geography boundaries. The government plays a large role in the school lunch program, providing $6. 1 billion in total cash payments to local schools. In addition, the government provides another 15. 75 cents per lunch served for fruit juices and peanut butter. The government’s bankrolling of the program might suggest that they are able to influence what is served as part of school lunches. According to Harvard School of Public Health â€Å"Globally, an estimated 43 million preschool children (under 5) were overweight or obese in 2010, a 60 percent increase since 1990. † Parents go through the struggle of finding and trying new things that might please their children’s eating habits. Some cases it is food that is totally unhealthy for the kid but they give it to them because they simply cannot say no to their child. At school you expect them to get a healthy and fulfilling lunch in to continue learning throughout the day. The article â€Å"Students, parents, educators displeased with new school lunch standards,† by Benjamin Wood talks about all of the things students are doing to get their word out there into the world and make a statement about the new â€Å"improved† lunches. â€Å"Viral Videos mocking the guidelines and reports of increased food waste have sprung up, and a bill being called the No Hungry Kids Act has been introduced in Congress in an attempt to reverse the Healthy Hunger- Free Kids Act that spawned the new guidelines. Lunch trays are going un-touched and the food is being thrown away. â€Å"Forty percent of the food in the U. S. goes uneaten, which means Americans are throwing out the equivalent of $165 billion worth of food each year. But thats not all. Food waste, as it decays in landfills, also produces methane, which is a potent greenhouse gas† (â€Å"The Ugly Truth About Food Waste in America†). By kids wasting more and more food everyday they think it gives them an excuse to come home and eat whatever they want because lunch wasn’t satisfying. When kids are little they come home and get an afternoon snack after a long day at school, before it were ants on a log, apples and peanut butter, pretzels, fruit, and many more. Now it is fruit snacks, Cheetos, chips, candy, pizza, all things that are high in fat, sugar, cholesterol things that are factors of high obesity rates within children. Parents just don’t have the time to make their children snacks after school anymore. Either they put their kids in an after school program or they are still at work with they get home, so the children result to the next best thing junk food. If they eat badly at home what makes them not bring the unhealthy food to school and continue to eat unhealthy without anyone saying something or putting a stop to it. â€Å"A public school, Little Village Academy on Chicago’s west side students is not allowed to pack lunches from home. Unless they have a medical excuse, they must eat the food served in the cafeteria (â€Å"Chicago school bans some lunches from home†)†. This can be a good or bad thing to have within the school. In order for this to be good successful process all staff members have to be on board with it, and wanting to make an impact on the students and the school as well. Doing this, schools won’t feel the burden of needing to do more within the school and eventually will make an impact on student’s lives. Childhood obesity has decrease dramatically within Little Village Academy, and students are showing noticeable changes with academics and fitness. Eating habits are the hardest thing to change about a person. Once they like a type of food that is either high in fat, sugar, and salt it is very hard to change their opinion about that type of food. The top five signs for food addiction according to researchers at Yale Universitys Rudd Center for Food Science amp; Policy are: ending up eating more than planned when first started to eat, keep eating when full, eat to the point of feeling ill, worrying about no eating certain types of food or worry about cutting down on certain types of foods, when certain foods aren’t available, and go out of way to get them. Just like any other addiction it is hard to stop once hooked on. Cooping Recess has always been that time to go out and play with friends that might not be in the same classes. Well there are many reasons that it is a good thing for kids and that it helps children learn more. According to Shape up America organization: â€Å"Studies show that taking a break after a period of concentrated instruction helps children process what they just learned and make them more attentive and productive in the classroom. Regular breaks from class work are beneficial for younger children and adolescents. † Over and under feeding is something that countries face every day because they do not have all of the resources that other countries can get so quickly. In upcoming countries such as Mexico and South Africa this is exactly what goes on within the country. While obesity hits lower and middle classes because it is affordable, upper class doesn’t have to worry about it because they can afford healthier food and don’t have to worry about the cost. In most upcoming countries is where childhood obesity is a major issue, because they get food from other countries to try and decline the hunger rates, but all that it is doing is creating obesity rates to increase because all of the food that is being shipped out to these countries are high in fat and sugar and unnatural preservatives that are really bad for you. Countries that are becoming more westernized with their food, drifting away from more traditional meals are showing the most increase in obesity rates. This causes huge controversy throughout those countries and what it is doing to the citizens. Some people may think problem solving for hunger within those countries will be solved by sending over westernized foods that are fatting, and in the long run will cause problems in those countries, causing obesity rates to increase where they never had to worry about being obese, especially children. The School Nutrition Dietary Assessment-III was sponsored by the U. S. Department of Agriculture in2005 in order to collect information regarding school meal policies and food programs, the content and quality of food o?  ered at schools, and children’s dietary habits. The survey includes ? ve groups: Children age 5 to 19 in grades 1 to 12, their parents, the principals of their schools, the food service managers at school, and the school food authority that governs their school. School food authorities (SFA) are the organizations responsible for overseeing all food related aspects-service, budget, management-of schools in a school district or county, and there are 130 SFA†™s in the SNDA-III (School Nutrition Dietary Assessment Study). Approximately three schools (elementary, middle, high) in each SFA’s jurisdiction were selected to answer the principal and food service manager survey for a total of 398 schools. The principals of each school provided information about meal time policies (i. e. where children eat their meals, length of lunch period and which grades eat during each period) as well as information on the of vending machines, snack bars, and nutrition education. The food service managers are in charge of day-to-day food operations, and they provided information regarding kitchen characteristics and sta? , meal prices, participation in subsidized meal programs, and the type and quantity of a la carte items available during meals. From the 130 SFA’s and 398 schools, 94 SFA’s and 288 schools were selected to have their students receive the child and parent survey. An average of 8 students from each school were selected to participate in thesurvey, and these children and their parents provided information on the child’s eating and exercise habits at home and school like; regularly eat breakfast, times per week they buy their lunch or snacks at school, what types of food they eat at home, how often they exercise/play, and standard demographic and geographic characteristics of the child and parents. The ? nal component of the child’s survey included a 24 hour dietary diary where consumption over a random school day was recorded. In addition to these survey components, each child’s height and weight were measured by survey administrators and translated into a Body Mass Index.