Impact Of Management On The Development Of Organizational...

The Hawthorne studies were initiated in 1924 by the management of the Hawthorne plant of the Western Electric Company in Chicago (Levitt List 2011). The Studies are referred to as the â€Å"behavior modifying effects of being the subject of social investigation† (Wickstorm Bendix 2000). The leading man behind the experiments Elton Mayo developed the study to make further inquiry into what factors affect productivity in the workplace. Ever since the studies were conducted between 1927 and 1933 (Wickstorm Bendix 2000) there has been much speculation of whether or not these results should be used to make a fundamental change in the development of management in society. This essay will cover the various aspects of management that has been†¦show more content†¦Stage one of the experiment aimed at examining the effect of changes in working arrangements upon productivity (Gale 2004). During this stage five girls were transferred from the factory floor to a special test r oom where their output of relays was recorded for over two years, during which a large number of alterations were made to their working conditions (Carey 1967). One of the changes made was to the illumination values in the factory environment. When the light was cut down to .06 of a foot candle the girls maintained their efficiency (Carey 1967). They found that only extremely low illumination caused decreases in levels of production (Broches 2008). According to Carey (1967) the conclusion came as a great â€Å"à ©claircissement† as the founding’s were quite different from what they had expected. The results identified the importance of social satisfactions at work and researches were puzzled to observe that productivity continued to rise regardless of the changes made to the physical working environment. At the end of the two years the results found that the girls output had increased by about 30 percent (Carey 1967) and physicians indicated improved workers health an d a decrease in absenteeism (Broches 2008). Due to the steady increase in output the investigators took into

Tariff - World Customs Organization Example

Essays on Tariff - World Customs Organization Term Paper World Customs Organization Introduction The world is becoming a global place with each passing day. Thus, it is becoming increasingly easier for companies to penetrate the international market as well. To ensure that the trade between countries runs smooth, the World Customs Organization was created. The harmonized system for is an "is a multipurpose international product nomenclature developed by the World Customs Organization (WCO, 2015). The system is used by many countries across the globe to monitor tax on imports and to review the world trade statistics. Rationale The harmonized system coordinates the blending between terms of trade and tax levy of different countries by reviewing them and coming up with a conclusive and final terms of trade applicable to all the countries. WCO also sets the pace on issues like† internal taxes, regulation of goods, price monitoring and statistics among others to organizations like government, the private sector, and NGOs â€Å"(WCO, 201 5).Strengths and Weaknesses One of the major advantages of WCO is its ability to bring together States across the world and regulate the way inter-trade is done between countries across the globe. Whereas WCO also leads to better goods and services, its major weakness is that it does not consider the less developed nation when its setting up the policies.Recommendations We are in the information era, and technology is one of the principal determinants of trade today. WCO should consider reviewing their policies to incorporate technology and how it can improve customs. For example; e-commerce has revolutionized the way trade for businesses and has enhanced easier inter-trade. Developing countries like Jamaica should also be factored in when reviewing this.Conclusion With globalization, trade between has become easier. Thus, the need to have a standardized way of doing business for all countries.ReferencesKeen, M. (2015). International Monetary Fund.  The Future of Fiscal Frontie rs and the Modernization of Customs Administration.World Custom Organization. (2015).  About Us. Retrieved from http://www.wcoomd.org/en/about-us/what-is-the-wco.aspxWorld Customs Organization. (2015).  The Harmonized Systems. Retrieved from http://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx

Case Study Ordinary Income

Question: Case Study Ordinary income Answer: i)Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Through analyzing this case, we can conclude that the primary objective of the organization California Copper Syndicate was to get the land which consists copper. After getting the land, the company did not extract or remove copper from it. Moreover, the organization sold the property to another organization (Cebi and Woodbury, 2013). The verdicts of the court was that the group needs to pay the income tax for the agreement as the organization's intension was to produce the capitals or the money to trade the land or the property. This is not a capital gain and should be considered as the ordinary income of the organization on which taxes are bound to be levied (Taylor, 2011). ii) Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 As per the case given over here, it can be seen that a business organization has established a business of coal mining. After a certain point of time, the fuel was strictly removed, and the group decided to sell the land or the property to produce the money from the trade. To makes the deal more profitable the group needed to subdivide the land and also to build roads in order to make it much more profitable (Coan, 2008). The verdict of the court was that the organization by subdividing the land can benefit a lot. In this particular case the firm is not liable to pay any taxes as it did not ultimately sell the land (Freebairn, 2008). iii)FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR In this case, the tax payer is a firm or an organization, which gets an undeveloped land at the white fords beach. This property or land was located at the faade of the beach, and it could easily be utilized for the purpose of fishing. However, after a certain point of time, for the betterment of organization the difficult shares of the organization or the company were sold. After that, the new shareholders procured the land since they obtained the power of the management of this land and it is, in general, to increase the profitability the fresh shareholders need to subdivide the land and sell (Gunter, 2013). But during this time a disagreement arose amongst the shareholders about whether they need to add the share of their profits to the ordinary income or not. In general, the verdict of the court was that the shareholders can use the land in order to generate revenues for themselves. As a result of this, the organization or the firm established another organization of land develop ment, the income of which will fall under the category of ordinary income as per the Section 26(a) of ITAA (1983) (Heng, Niblock and Harrison, 2015). The court verdicts were that the profits or the income is assessed as a simple or an ordinary income and also need to be assessed as a regular or a single income. iv) Statham Anor v FC of T 89 ATC 4070 This case in this context is closely related to income tax system. In this case, the income tax was assessed for quite a long period of time. However, the decision was furnished that also need to the commissioner that is regulating the estates the profits or the income (KINGSTON, 2006). This is a simple or ordinary profits or the income and also need to be imposed to the law of the Income tax of this state. v) Casimaty v FC of T 97 ATC 5135 In this case the features and conditions associated for decreasing profit can be recognized (Leigh, 2007). Here the person under consideration endeavors to earn an amount of profit by selling a part of the land owned by him. The issue is whether the individual would have to pay taxes for the amount of money earned by him or not. This type of disagreement was mostly arising due to the exact reason if the income or the profit he gains from this type of trade that is assessable for the purpose of the tax or not. According to the Australian Taxation Act Section 25(1) of ITAA (1983) the agreement that was assessable and needs to be added in an ordinary or a simple income. vi) Moana Sand Pty Ltd v FC of T 88 ATC 4897 In this scenario, here also we can say that an organization was dealing with sand was keeping a property or the land to remove the sand from the land. Moreover, the land or the property was a trade to give birth to this disagreement which is closely related to the taxable amount (Lim, 2009). The verdict of the court was that the property or the land needs to be traded for only commercial purpose. It also said which the property or the land may be purchased by the other person, who will mostly used it for the business reason. Generally, to the Act is needed to be measured as ordinary or the single income (Strully, Rehkopf, and Xuan, 2010). vii) Crow v FC of T 88 ATC 4620 This scenario is related to a farmer, who is the taxpayer here. Here, we can see that the farmer was tried to buy a grazing field of land. Moreover, there was a general disagreement about the property. However, it also is also understood that this property or the land was an offer to the farmer (Liu and Arnold, n.d.). Depending on the scenario; it need not still be added in a single income or the profits or income tax deductable and provisions under this subsection 51(1) ) of ITAA (1936). It is a crucial subject matter to the provisions of the capital gain. viii) McCurry Anor v FC of T 98 ATC 4487 In this scenario, it was a land or the property possessed by the two brothers. Moreover, theres present some homes on that land to renovate this land the homes of the land need to be removed. The deviation aroused though this two brothers must need to pay their tax that is closely related to the land (Rodger, 2008). The result was in the proper support of these two Australian brothers besides the court ordered while this two Australian brother need not be require to compensate their tax for the property or their land also. References .DREW, M. (2006). Superannuation: Switching and Roulette Wheels.Australian Accounting Review, 16(38), pp.23-31. Basu, A. and Andrews, S. (2014). Asset Allocation Policy, Returns, and Expenses of Superannuation Funds: Recent Evidence Based on Default Options.Australian Economic Review, 47(1), pp.63-77. BATEMAN, H. (2006). Recent Superannuation Reforms: Choice and Flexibility in Retirement.Australian Accounting Review, 16(38), pp.2-6. Bennmarker, H., Calmfors, L., and Seim, A. (2014). Earned income tax credits, unemployment benefits, and wages: empirical evidence from Sweden.IZA J Labor Policy, 3(1). Cebi, M. and Woodbury, S. (2013). HEALTH INSURANCE TAX CREDITS, THE EARNED INCOME TAX CREDIT, AND HEALTH INSURANCE COVERAGE OF SINGLE MOTHERS.Health Econ., 23(5), pp.501-515. Coan, J. (2008). The Value of Proposed Earned Income Tax Credits to the Office of Child Support Enforcement's Caseload: A Comparison and Recommendations.Politics Policy, 36(5), pp.806-833. Freebairn, J. (2008). Comment: on The Economics of Superannuation'.Australian Economic Review, 19(3), pp.87-88. Gunter, S. (2013). State Earned Income Tax Credits and Participation in Regular and Informal Work.National Tax Journal, 66(1), pp.33-62. Heng, P., Niblock, S. and Harrison, J. (2015). Retirement policy: a review of the role, characteristics, and contribution of the Australian superannuation system.Asian-Pacific Economic Literature, 29(2), pp.1-17. KINGSTON, G. (2006). Choice of Tax Regime for Superannuation Contributors.Australian Accounting Review, 16(38), pp.41-46. Leigh, A. (2007). Earned Income Tax Credits and Labor Supply: New Evidence from a British Natural Experiment.National Tax Journal, 60(2), pp.205-224. Lim, Y. (2009). Can refundable state Earned Income Tax Credits explain child poverty in the American states?.Journal of Children and Poverty, 15(1), pp.39-53. Liu, K., and Arnold, B. (n.d.). Australian Superannuation Outsourcing: Fees, Related Parties, and Concentrated Markets.SSRN Electronic Journal. Rodger, A. (2008). The Economics of Superannuation.Australian Economic Review, 19(3), pp.75-86. Strully, K., Rehkopf, D. and Xuan, Z. (2010). Effects of Prenatal Poverty on Infant Health: State Earned Income Tax Credits and Birth Weight.American Sociological Review, 75(4), pp.534-562. Taylor, S. (2011). Captured Legislators and Their Twenty Billion Dollar Annual Superannuation Cost Legacy.Australian Accounting Review, 21(3), pp.266-281.

Review of Civil War Stories by Ambrose Bierce Essay Example

Review of Civil War Stories by Ambrose Bierce Essay Perhaps no other writer in American history was more uniquely qualified to compose fiction about the American Civil War as Ambrose Bierce.   Naturally disposed toward gritty realism adn journalistic observation,but given to flights of poetic ecstacy, Bierce   served in the Civil War as a soldier, enlisting out of his home in Warsaw, Indiana, (Gale, 2001, p. 51) and wen on to attain the rank of Lieutenant by the wars close. Along the way, he faced combat, being trapped behind enemy lines,   and whose unit which participated in the battle of Shiloh [] suffered the greatest number of casualties of all Union regiments involved on 6–7 April (Gale, 2001, p. 51).   Bierce later wrote extensively about his experiences and the fiction he generated stands as some of the most interesting and innovative writing made during the early post-war years.The stories collected in Ambrose Bierces Civil War Stories were originally published in 1909 as part of the two volume set The Collecte d Works of Ambrose Bierce. The sixteen works of fiction collected in Civil War Stories span a range of genres from memoir, as in What I Saw of Shiloh, to allegory as in An Occurrence at Owl Creek Bridge, to what   might be described as adventure/travelogue, as in Four Days in Dixie. The stories in the book are placed in what appears to be a random, but   is most likely a thematic, order; however, there are no designations for one type of story as opposed to another, no sub-headings or section breaks. The stories are presented without editorial commentary or embellishment.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Unlike the facts-only historical writings that study the Civil War, Bierces writings are flavored with poetic description, biting sarcasm, colorful characters, and well-made plots. The conflicts of the large war are made at a personal level through his descriptive writings. In the case of a story like An Occurrence at Owl Creek Bridge the death-knell of the South is prese nted as the death of a single man and the moral of the story is that to dream is sometimes to belive in a fallacy which will result in death.In other stories like What I Saw of Shiloh, the reader learns what it was like in a real Civil War battlefield, with grim and shocking descriptions of the battlefields and the dead.   His description of a mortally wounded Federal sergeant is both grotesque and blackly humorous. A bullet had clipped a groove in his skull, above the temple; from this his brain protruded in bosses, dropping off in flakes and strings. I had not previously known that one could get on, even in this unsatisfactory fashion, with so little brain. (Bierce, 1994, p. 10) The above quote shows how Bierce combined sarcasm with realistic detail in order to both horrify his readers and let them see certain realities of war which would contradict the glamorous attitudes that were often used to recruit soldiers and convince citizens to make war. Bierces themes in Civil War Sto ries often make use of pitting the fantasy of war against the reality of war.Using his life experience as a background enabled Bierce to create fiction that would ring as reality for the readers of his time and throughout to the present day.   Perhaps no story better than his most famous Civil War story An Occurrence at Owl Creek Bridge demonstrates that Bierce wanted to discourage the glamorization of war.   However, all of the tales in Civil War Stories could be considered as showing the reality of war better than the fantasy of war. Where historical studies make use of statistics and dates, Ambrose Bierces fiction makes ample use of anecdotal evidence, and is often sheer fiction without even the pretext of being factually true. Instead, Bierce tries to express the essence of war through the immediate impact for better or worse on the individual person who experiences war. Also within the context of the lived-experience, Bierce is able to show the loss of innocence in a young person, as he does so well in Four Days in Dixie bit also the romanticization of youth and innocence even in the midst of the horrors of war, as he does in What I Saw of Shiloh.The humorous aspect of Bierces writings also gives the memoir and fictional visions of the Civil War an authentic, real-life feeling, reminding modern readers that the people who fought and died in the Civil War or had their lives completely upturned by the war   were people and not just anonymous casualties. By personalizing the war, Bierce may be offering his readers the chance to decide for themselves just how romantic war is and whether or not participating in a war   is morally or even logistically advisable.   A shift in Bierces narrative tone also shows this same encroaching cynicism:It is interesting to compare Bierces description of Chickamauga, written in 1898, with his   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   account of Shiloh, which was begun as early as 1875 [] The trembling indignation , the   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   flashes of poetry, that make Shiloh a fine bit of writing, are absent from Chickamauga. In   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   the latter piece he merely set down the facts with yawning indifference.   (McWilliams,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   1929, p. 51)In A Horseman in the Sky Bierce offers one of the most climactic and sensational plot-twists in the book, which indicates just how hard it is to establish fiction from memoir in these stories. Of course the situation described in the story that a son would shoot his own father probably happened during the Civil War but Bierces version of it is certainly fictional and dramatized in order to leave the reader with a specific impact and meaning. The most illustrative aspect of Civil War Stories is not pictures, per se, but the dramatic mental images generated by Bierces writings.   Most readers will walk away from Civil War Stories with a   deeper and more immediate grasp of the Civil War as it impacted those who participated in it and were touched by it on a personal level. This provides an excellent counterpart to the big picture   view that is gained by reading strictly non-fiction studies of the Civil War.