...with operating the industrial and commercial port at Cape Lane, British Columbia (BC). In May 2013, senior management met with the Board of Directors at a planning retreat to address declining sales and profit. Management assured the federal government that actions would be taken to avoid a loss for the 2014 fiscal year, and set a 5% net profit margin target to be met, within three years, as a corporate goal. This target was approved by both the Board members and the federal ministers, to whom they report. The following alternatives were identified for consideration: 1. Invest in renovations in order to proceed with the Bitumen Shipping Project. 2. Divest the Cruise Ship Terminal. 3. Operate a Passenger Ferry. Additionally, the following minor alternatives were identified: 1. Allow a local entrepreneur to build a reception centre in the cruise ship terminal and pay a royalty of 8% of revenue to CLPA. 2. Build a fitness facility in order to reduce sick time. As Kyle Wast, CMA, prepare a report for CLPA’s executive team advising them on the opportunities discussed and addressing any other organizational issues and concerns requiring their attention. Include details of your analysis, support for your recommendations, an action plan to implement those recommendations, and a financial forecast. In undertaking this task, you will need to take into consideration your background knowledge of the organization and industry as well as the additional information provided herein. CICA and...
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...Repatriation of Expatriates: Overcoming barriers and understanding issues for the HR Practitioner Christian Bengtsson 2566276 Griffith Business School – Postgraduate Studies International Human Resource Management Att: Dr Alan Burton Jones IHRM Word Count: 2075 Table of Content 1.0 Introduction 3 2.0 Repatriation 4 3.0 Consideration of Issues with Repatriation 5 3.1 Financial 6 3.2 Family Problems 6 3.3 Organizational issues 7 3.4 Future Career Issues 7 4.0 Three Face Model of Repatriation Training 8 4.1 Pre Departure Training 8 4.2 Expatriation Phase 9 4.3 Repatriation Phase 10 5.0 Recommendation 10 6.0 Conclusion of report 10 7.0 List of Reference 11 Repatriation of Expatriates: overcoming barriers and understanding issues for the HR Practitioner 1.0 Introduction An increasing trend of MNC’s is taking part in an International context. According to a recent survey of MNC’s, there are over 850.000 subsidiaries of MNC’s operating worldwide, currently managing over 150.000 expatriates (Colakoglu & Caligiuri, 2008). According to Harvey & Moeller (2009), MNC’s must develop a pool of managers that has an increasing global mindset to cater for the increase of competition in an International context. Desired outcomes of expatriation can vary. One of the outcomes is the transfer of knowledge. Lazarova and Cerdin (2007) stresses that transfer of knowledge can assist the MNC to determine how their business unit is performing...
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...or even lacking the support from friends and family, doing the good as well as the bad times. In terms of human services it has bloomed in the growth in problems that we face today in the modern world. Self-sufficiency- This theme of human services is able to empower clients to make decisions and being able to accept responsibility for their own success and actions. This theme allows this person have an self-esteem boost,and gives them the capability of making it on there own. Through human services it provides the opportunity to be self-sufficient. The goals of social care, social control, and rehabilitation: Social care is considered to be when a person can not care for themselves. Social control is considered to be when a person is able to in some ways care for themselves, but not all that well enough as an individual. Rehabilitation: Is considered to be when a person or individual does not at the moment have the will power to take care of him or her self as they did before the incident. This affect can be a short or long term affect. Identify professional disciplines that influence human services. Answer: Sociology, Anthropology, and psychology all are able to...
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...Yen-Hui Chen Professor Steven J. Mandelkorn Accounting 757 05/20/2013 Section 351 In Section 351(a), it states that “no gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock in such corporation and immediately after the exchange such person or persons are in control.” If we want to make qualified and successful transactions under Section 351 in order to make tax free transaction as it will not recognized and gain or loss, we will have to meet and satisfied the three lawful requirements to qualify non-recognition of gain or loss under Section 351. First, there have to be a property transfer. Second, there must be in exchange for common stock or preferred stock but we need to be careful for the non-qualified preferred stock that is not treated as stock. Three, the property transferors have to be in control of the transferee’s corporation immediately after the exchange. There is a specific requirement for the term “control” here that the transferor who is transferring the property must have 80 percent stock ownership in the transferee corporation. There is a detailed description about the requirement and meaning of “in control of” in Section 368(c), “the term “control” means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock of the corporation...
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...Dec 2010 University of Central Lancashire Summary In the competition orientated era of today, most corporations have an intention to expand its business in the global economy. It is necessary for those corporations to consider its external business environment so that it can help corporations develop its business more successfully. Considering the external business environment of corporations, usually the PESTLE principle is used for analyzing the environment faced by the corporations. Raytheon is one of the largest corporations in the world. For the current developing of Raytheon, it is possible there are some existing urgent issues for Raytheon overcoming. This report is going to analyze the external business environment of Raytheon facing through using PESTLE principle. In addition to this, the SWOT analysis, Porter’s five forces and three Generic Strategies will be utilized aiming to evaluate the effectiveness of the current strategy which is used by Raytheon. Content Section Pages 1. Introduction....................................................................................................... 4 2. PESTEL analysis external environment.......................................................... 4 3.1 Political Factor............................................................................................. 4 ...
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...past regarded as a sub-discipline of international relations underpinned in Anglo-American thinking. Until early 1990s, security studies were considered as a strategic studies focusing on a strong military focus. This traditional view of security involved the protection of the state and a scientific agenda to secure the state from definable threats and maintain the status quo. This is a positivist approach which was based on rationalism and realism. The Copenhagen School presented an alternative view of security studies by responding to the traditional approach of forming a clear sense of ‘what is security’. This approach is defined in three mechanisms: development of sectors approach to security, developing a regional focus on security and critically engendering a social constructivist theory of security through securitization studies. This theory will be the main focus of this discussion. To achieve a critical discussion of what securitization really entails, this paper will use the case study of USA’s war on terrorism in Afghanistan. The approach used by the US government to fight against terrorism in Afghanistan and Iraq can be considered as a securitization approach which has led to a resulted in security problems in the two countries rather than solving the issue. Securitization of USA’s war on Afghanistan can be viewed in three perspectives: securitization by the president and the government, securitization by the media and securitization by the society. In this case...
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...that prices can prevail in a market that is assumed to always be fair. 3) Primary Market – This is the market where the issuing of securities is first exchanged. Different groups, companies, and the government, issue equity or debt based securities in order to raise financing. Many companies can sell or issue the securities at a specific price to an investor directly and the price can be at either less than par or at par. If the security is at par then it is called a premium, and if the security is below par then it is called a discount. Investors cannot buy securities from another investor, but the price will remain the same for any buyer. 4) Secondary Market – This market is where different investors buy securities from other investors instead of from the companies that issue the securities. In this market the prices are very different from the price that was set when the security was issued and is affected by the market sentiments, this means that the security issuer cannot be affected and can be a loss or gain for the investor. 5) Risk – This is the truthful return that is earned from an investment that can be different that what is expected. This difference is the risk and is what is uncertain about a transaction. There are three different categories for risk which are credit risk, operational risk, and market risk. With risk there can be a high or low risk when it comes to returns or investments. 6)...
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...philosophy concerned with the study of questions of right and wrong and how we ought to live. Ethics involves making moral judgments about what is right or wrong, good or bad. Right and wrong are qualities or moral judgments we assign to actions and conduct. Within the study of ethics, there are three branches: metaethics , concerned with methods, language, logical structure, and the reasoning used in the interpretation of ethical terms, for example, what exactly the term “good” means; normative ethics , concerned with ways of behaving and standards of conduct; and applied ethics , concerned with solving practical moral problems as they arise, particularly in the professions, such as medicine and law. Ethics provides us with a way to make moral choices when we are uncertain about what to do in a situation involving moral issues. In the process of everyday life, moral rules are desirable, not because they express absolute truth but because they are generally reliable guides for normal circumstances. Normative Ethics Normative ethics is fundamental to ethical decision making in the criminal justice system. A central notion in normative ethics is that one’s conduct must take into account moral issues; that is, one should act morally, using reason to decide the proper way of conducting oneself. Essentially, ethics, in prescribing certain standards of conduct, gives us a way of making choices in situations where we are unsure how to act. What are these standards of conduct and how do...
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...Strayer University Identify and explain at least three legal considerations When considering the legalities of this scenario, negligence, vicarious liability, and physician- patient relationship are a few components that affect the outcome of a lawsuit. The amount of legal torts that were violated in this case was enough to cause disputes between patients and healthcare staff. Negligence is a familiar tort that occurs much more than it needs too. Unfortunately in this case, vicarious liability and patient-physician relationship are two considerations that influence this case as well. According to (Dictionary.com), negligence is defined as “the failures to exercise that degree of care that, in the circumstances, the law requires for the protection of other persons or those interests of other persons that may be injuriously affected by the want of such care” (2012). The proximate cause which led to negligence, was Identified when a nurse gave an incorrect medication to a patient who later died. Whether or not the patient died from this malpractice, the hospital was still liable for this tort. In addition, failing to administer proper care to patients directly impacts the patient-physician relationship, which by law can be a breach of contract. Physicians have an implied service agreement that is exercised as soon as they accept to render patients their services. This relationship can also be considered a breach of contract if a healthcare facility fails to...
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...risks and issues of Synamex Effects Limited As per your request, I have presented my thoughts and suggestions on the current risks and issues of SEL, the three accounting packages, and the key steps required for initial public offering (IPO). Current risks and issues of SEL Foreign exchange risk The sales in the U.S. market segment have been growing and accounted for 25% of total revenue. In addition, the recent contract with the Los Angeles studio is chosen to purchase some of the materials in California, which has exposed SEL to foreign exchange risk. This risk could be eliminated by using natural hedging with purchases from U.S. suppliers. It could be mitigated by using hedging strategies, such as swaps, forwards and options. Financial management issue As owners, I understand the importancy of developing new ideas and testing prototypes, which are considered to be part of SEL’s competitive advange. However, it is also crucial to focus on financial management and to engage on long-term strategies to emphasize on the going-concern. Contract pricing issue The three contracts accepted earlier this year suggest the current pricing scheme does not provide sufficient revenue to cover the relevent expenses. Project cost management is critical to serve as a basis to measure cost and productivity of each project. Therefore, the IT systems should implement a project costing function to support more appreciate pricing decisions. Cash-flow management issue Recent...
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...decision to expand into overseas markets generates a broad range of challenges and issues. Using contemporary examples and concepts considered in this module discuss the challenges and issues faced by business organizations as they decide whether or not to internationalize their operations.” As a company expands, it begins to get itself involved in marketing programs that may not have been part of the original business plan. Businesses evolve, and plan change and a company may begin to realize that it needs to get involved in international markets. Obviously, it has a lot of benefits when a company enters into a foreign market. Expanding sales, acquiring resources and minimizing risk are the three principal operating objectives that why companies engage in international business. Normally, these three objectives guide all decisions about whether, where and how to engage to be international business. So in order to seek high sales and profits, gain global market share and reduce dependence on existing markets, it is inevitable for any companies to go abroad. However, it also generates enormous number of challenges and issues when organizations decide entry overseas markets. “The international Companies operate in an environment shaped by cultural, legal, economy, trade governmental and institutional forces.”(Daniels, 2010) So this article will use some examples to discuss the key challenges and issues faced by business organizations when they decide expand into overseas market, also...
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... and other printed matter without governmental restriction and subject only to the laws of libel, obscenity, sedition, etc. Freedom of press is what helps us know what’s going on around the world. Freedom of press tells us also what is going on outside of our country and what is going on to places we have never been to, or heard about. Bolivia does not allow freedom of press because people’s opinions and thoughts don’t seem to be as valued as they should. The reporter’s rights could cause them to be in prison for up to five years. Not only are their rights taken away but their records to find a job and all that they must need to live. All because of an opinion and them expressing it to others. This world report talks mainly about the issue of Freedom of expression and how in October 2010 that all media that includes “endorsement or publishing or discriminatory ideas” reporters can be fined and their licenses can be taken away and that means that they are out of a job. If journalists “spread ideas based on racial superiority or hatred” they could face prison for about five years. In one instance in the Página Siete and El Diario newspapers there was a criminal complaint from the government that stated there was an anti-racism law against the Fides News Agency that objected the coverage of a speech by Morales about food shortages. What was stated was that “in the east— the lowland part of Bolivia that enjoys a warm climate favorable to agriculture— only “laziness” could explain...
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...Commercial IT security solutions / products 1. Executive overview Three commercial IT security products are evaluated to solve the issue of cloud computing service security; including SmartCryptor, Trend Micro SecureCloud, and CloudPassage Halo. These three products were selected because they contain the similar features to protect the hacker or data lose on the cloud network. The features of their products are compared and contrasted to identify the most benefits to the users. I set the selection criteria including cost, features, how to use, security level, and company-fit. The CloudPassage Halo products shows the most powerful products, however, I found many features are duplicated to the network security features that may implemented together with the servers. The cost is considered high. I recommended the Trend Micro SecureCloud with powerful encryption algorithm (AES –standard) and be controlled by policy –driven KEY that can self-adjust to any organisation. The price is reasonable with their features. Moreover, in small company who uses the third-party cloud service, SmartCryptor is chosen as very budget (just $6/months), the use can add another level of security in file encryption and do not worry that others will access your file. To sum up, every products has their own advantage and disadvantage, the way of product selection should consider what we really need, the product feature is solve the problem, and the price should be reasonable. 2. Introduction Cloud...
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...Wendy’s Restaurant. After one year, the families of these patients sued the hospital on behalf of their deceased relatives, and you are one of the parties mentioned in the suit. The hospital refused liability, stating that: the patients who sustained a fall were awake, oriented and experienced no limitation in mobility; the patient who was given the incorrect medication died not from staff negligence, but from an unidentified allergic reaction to a food substance and had no history of allergies. On this paper I will be responding to the following questions: * Identify and explain at least three legal considerations. * Identify and explain at least three ethical considerations. * Identify and explain at least three professional considerations. * Identify and explain at least three business and reputational considerations. * Identify and explain at least three legal considerations It is a requirement for the hospital to make provisions of the following : Providing adequate...
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...FastServ has to lay-off three employees, Brian Carter, Sarah Boyd and Jenny Mills. The lay-off has to be done within the scope of law. FastServ must have justifiable reasons to lay-off the three employees else it could result in employees filing complaints claiming Age discrimination, discrimination against pregnant women and Violation of ADA. Based on the three employees that are going to be laid-off, the following three statutory or case laws are relevant to the situation. The Americans with Disabilities Act 1990 The Age Discrimination in Employment Act 1967 The Pregnancy Discrimination Act 1978 Brian Carter is one of the employees that will be laid-off since his skills and expertise will be redundant with the plug being pulled on the website business. He is an average performer and has attendance issues due to a debilitating injury that is affecting his work. If Brian Carter’s lay-off is because of the change in business plans, then the termination has a proper cause. If FastServ is laying-off Brian because of his injury that is causing his attendance issues, it will be in Violation of Americans with Disabilities Act 1990. Sarah Boyd is 53 years of age and the oldest employee amongst the five employees on the list of lay-off. The reason to lay-off Sarah Boyd is the automation of the Dispatch department which has caused her skills to be redundant. The management is not able to find another position across the company where her skills could be put to use. If a proper...
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