...because she is not prohibited form using the clothes in her ordinary lifestyle. Analysis: IRS Sec. 162(a) states that all expenses classified as ordinary and necessary incurred for the purpose of the trade or business are deductible. IRS Sec. 262(a) imposes a limit on Sec. 162(a) to the extent that such expenses cannot be categorized as “personal, living, or family expenses.” The dilemma in this situation is whether the expensive clothing purchased by Brittany is categorized as ordinary and necessary for business purposes or as a personal expense. In revenue ruling 70-474, the IRS updates and restates that acquisition and maintenance of uniforms are deductible in the year paid if the uniforms are required by employment and not fit for ordinary wear. The interpretation of the rule is that in order to deduct the uniform expenses taxpayers need to meet full criteria...
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...UNIFORM POLICY/ DRESS STANDARD Version Control Version 1 Implementation Date Next Formal Review Date EQIA Rapid Impact Assessment Approval Record Clinical Services Management Team Local Partnership Forum Staff Governance Committee Consultation Clinical Services Management Team Infection Control Team Senior Management Team Date June 2009 June 2011 Date 23rd June 2009 25th June 2009 21st July 2009 Date 14 April 2009; 28 April 2009 15 April 2009 23 April 2009 1 CONTENTS Page 1. 2. 3. 4. 5. 6. 7. 8. Introduction ………………………………………………………. Clinically Based Staff… ………………………………………… Non- Clinical Staff……………………………………………….. Allowances for Cultural or Religious Reasons……………….. Laundering of Uniforms…………………………………………. Students …………………………….………………………….. Soiled Uniforms and Emergency Supply ……………………. 3 3 3 4 4 5 5 Monitoring of this Policy ……………………………………….. 5 2 1.0 Introduction The way staff dress sends messages to the patients they care for, and to the public about their professionalism and standards of care Whilst some areas may have more detailed uniform standards which have been developed to meet the requirements of that particular area eg within the Laboratory or Theatres, these will complement the general dress standards expected of staff within NHS Shetland. 2.0 Clinically Based Staff All clinically based staff who undertake duties in clinical areas should be aware of, and follow, the standards set out below:• • • • • A clean and freshly laundered uniform should be worn...
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...School Uniform School uniforms would produce a safe and structured learning environment for students. Which is the first requirement of a good school. Students that feel safe in their environment are more apt to learn and not worry about their appearance. School uniforms in public schools are becoming increasingly popular across the nation. The public school system would benefit greatly if this policy were to be enforced. Resistance is always a problem when trying to make changes. Taking all things into account, the positive effects would be far greater than the negative effects. School uniforms should be mandatory in public schools because their use would lead to higher education, less violence, and lower cost to parents. By requiring school uniforms in public schools, education will be improved and a dress code can enforce discipline towards learning. Uniforms improve a person’s outlook toward success as students generally act the way they are dressed. With fewer distractions, students see the school as a workplace for teaching and learning. Students also have less stress in their lives because they are not in a fashion show or competition. Dress codes also lead to a change in grades and part of the change is because it would be easier for students to focus on their academics when everyone is dressed the same. School uniforms would also decrease violence in public schools. There would be less peer pressure toward trying to fit in with the in-crowd and distractions...
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...The Dreaded School Uniforms School uniform requirements are horrible for every kid because they define what can and can’t be worn. Uniforms can get students bullied from other students in different school districts who don’t wear uniforms and, as a result, students will be more likely to break the school uniform code as they get older. For these reasons, school uniforms should not be required. School uniforms are terrible for all students. To begin with, they limit the freedom students have by restricting them from wearing their own shirts, pants, or any type of clothes that they own to school. “At the same time they might feel that it takes away a way for children to express themselves and be more creative.” (Lemhouse 1). School uniforms...
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...the right to protect the image they wish to establish for their companies in order to promote their business interests. The employee also has rights which come into play, especially where the dress or appearance the employer wishes to impose on the employee has an impact beyond the work place. Therefore rules against beards, facial jewelry, tattoos and so on, are often struck down by arbitrators since such rules intrude into employees’ lives outside of work. Arbitrators have required strong business justification, and solid evidence supporting that justification, from employers to support the validity of such rules. At the other end of the spectrum, where the dress code requires a uniform supplied by the employer to be worn, there are seldom issues raised about reasonableness, unless the “uniform” puts the employee in an embarrassing position – such as overly skimpy outfits for bar attendants. While constraints do not exist to the same degree in non-unionized workplaces,...
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...School Uniforms For decades, schools, parents and students have argued over the issue of regulating student attire. Uniforms have been instituted throughout history for the purpose of instilling a sense of unity and membership among groups from girl scouts to the National Guard. School boards encouraged that enforcing a type of uniform for the students will help prevent violence, and improve school safety and academic discipline. Parents, however, ponder over how much of an impact dress policies have upon student learning. Opponents insist that there is no credible evidence that school uniforms improve school discipline or promote higher academic achievement. While the debates over whether or not dress codes should be implemented in school continue, it is obvious that both stances contain merit and are not merly invalid, false ideas. Dress codes vary from school to school. One school may require white button-down shirts and ties for boy, pleated skirts for girls and blazers adorned with the school logo for all students, while another school may simply require that all shirts have collars. Most school's dress codes usually prohibits: dying hair unnatural colors, tattoos, large or baggy clothing, holes in clothing, bandanas, hats, sunglasses, visible under garments, pajamas, swim suits, piercings other than earrings, and decorations that are symbols, mottoes, words or acronyms that convey crude, vulgar, profane, violent, gang-related, sexually explicit or suggestive messages. ...
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...Chapter 1 introduction 1.1 Introduction The demand for Police Uniforms has increased in recent times as evidenced by the number of new Police Training Centres established across the nation. However this growth has not been matched by the growth of the Police Clothing Company, which has failed to adapt to the increased demand of uniforms and is experiencing huge back logs as a result. For manufacturing companies the centre of everything is the production function, thus proper management of this function is of paramount importance. There are two ways of increasing the amount of uniforms produced; either employ more people or increase productivity to meet the increased demand. The later will be the focus of this study, whereby more uniforms will be produced as much as possible with a given set of resources. This is basically what productivity is about. Productivity can be measured against several factors. These factors spread through out the company’s inputs and other resources. Examples can here be given as labour, material resource input, capital and space. There are other implicit factors from which productivity can be derived which are sufficiently indicative of the company with regards to resource utilisation. The interest in the increase in productivity stems from the fact that is associated with various benefits. World wide increases in productivity have far reaching results, and as a result everyone is seeking to attain high productivity...
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...Manual Uniform Regulations 1046.1 PURPOSE AND SCOPE The uniform policy of the Anaheim Police Department is established to ensure that uniformed officers will be readily identifiable to the public through the proper use and wearing of department uniforms. Employees should also refer to the following associated Policy Manual sections: Section 700 - Department Owned and Personal Property Section 1024 - Body Armor Section 1044 - Grooming Standards The Uniform and Equipment Specifications manual is maintained and periodically updated by the Chief of Police or his/her designee. That manual should be consulted regarding authorized equipment and uniform specifications. 1046.2 WEARING AND CONDITION OF UNIFORM AND EQUIPMENT Police employees wear the uniform to be identified as the law enforcement authority in society. The uniform also serves an equally important purpose to identify the wearer as a source of assistance in an emergency, crisis or other time of need. (a) Uniform and equipment shall be maintained in a serviceable condition and shall be ready at all times for immediate use. Uniforms shall be neat, clean, and appear professionally pressed. All peace officers of this department shall possess and maintain at all times, a serviceable uniform and the necessary equipment to perform uniformed field duty. Personnel shall wear only the uniform specified for their rank and assignment. The uniform is to be worn in compliance with the specifications set forth in the department's uniform specifications...
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...(Gerden, 1998). With cutbacks to police budgets occurring just as the publics demand for security seems to be growing, the use of private security has been increasing. Police officers differ considerably from private security personnel in the work they perform, the basic job requirements and training. Both police and private security play a role in society; however, the line between the two security professions is becoming less clearly defined. Police officers who walk the beat in front of commercial properties may now meet up with private security guards hired by shopkeepers to patrol their storefronts as a deterrent to theft and break and enters. In general, this type of private security does not require a police presence nor does there exist a potential for danger. Some police forces have formed partnerships with private security in areas such as secure storage of property and evidence, monitoring of alarm centres, guarding of prisoners while in lock-up or in transit, and video- and audiotaping of suspects being interviewed (Stewart, 1997). This article compares public and private security (see Data source and definitions) and includes information on roles and responsibilities and minimum requirements and training. Police officers, whose salaries are paid by tax dollars, are responsible for serving and protecting the public. Their jurisdiction includes areas in the public domain....
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...Professional Dress Code in the Workplace Rosaura P Bernal EN 306 – Nadia H Morales Park University The first impression is a lasting impression whether it is at the office, a party, a lunch date or an interview. What you wear to these events can be either a positive impression or a negative one. That is why I think it is very necessary to have a professional dress code in the workplace if your place of employment is that of a professional setting such as a bank or even an insurance company. If the professionalism does not show on what the employees are wearing, how are their customers going to accept that they are professionals at what they do. The business could lose the credibility of how they handle their business. Nowadays, offices are more lax with the trending fashions but do not realize that by letting their employees dress as they do now, they may be losing business. Managers should emphasize on the professional dress code so that the business will look more professional, they won’t lose customers or any business relationships they have with vendors and also so that they can avoid any type of controversy or altercations within the company. When new customers come into the place of business of a professional they expect to see the employees dress the part of that qualified, skilled employee who will be taking care of their business. Dressing professionally shows the level of sophistication that they hold and can affect the credibility of the business. I...
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...Business Report. Dress code / uniform policy Terms of Reference Mr. Paul Chaves, the current Manager of SK Products and future local Manager of T-4 Telecom, asked to write a report on staff views about the possible introduction of Dress code policy. The report should be presented to Members of Operations Committee. Procedure I was asked to make a local research in our company SK Products (in future part of a large multi-national company T-4 Telecoms) about the dress code policy. As any decision should be discussed with the staff of the company, 4 questions were put to the current staff : 1. Would you be in favour of our branch introducing a uniform for staff? 2. Would you be in favour of our branch introducing a dress code for staff? 3. If a uniform was introduced, would you consider leaving the company? 4. If a dress code was introduced, would you consider leaving the company? I have spoken to the Head of Human Resources of T-4 Telecoms, who said to me that the dress code should be – white blouse or shirt with dark blue trousers or skirts. The T-4 Telecoms banned some types of footwear, particularly trainers. It was told that they don’t supply the outfits, but there is an extra clothes allowance in the staff’s salaries and wages. Findings The interviews with staff indicate that: * 4% of the staff might leave the company if a dress code was introduced, but 89% answered that they would not leave the company because of the dress code. * Staff do...
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...Roles and responsibilities of public and private policing 1 Roles and responsibilities of public and private policing Sonequa L. James CJA 500 Tracy Webb, M.S., J.D. June 29, 2008 Roles and responsibilities of public and private policing 2 Abstract There is a direct relationship between public and private policing. As time change and with technology growing deterring crime does not rest only in the hands of public policing alone. Private policing is bridging the gap with public policing by assisting and deterring crimes via of prevention. Private policing comes in many forms to due to the advancement of technology when assisting the public police by hindering the act of crime. This paper will compare and contrast the roles and responsibilities of public and private policing. Roles and responsibilities of public and private policing 3 “The Baltimore County Police and Private Security Association was formed in 1987 in an effort to improve the relationship between the police department and private sector. By establishing lines of communications with organizations that share a common interest, a united front can be mounted to prevent crime in Baltimore County.” (Baltimore Co Police, 2008) In the past years there has been a negative stigma between public and private policing. Police officers encouraged these thoughts by using or speaking unethically when assisting private security with an arrest or investigating a crime. Over a period...
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...Analysis of The Uniform Approach Works Schools standards have for a long time been declining and Elspeth Insch sees it as a vicious circle when a school has a bad reputation. In the article The uniform approach works by Mary Braid from The Summer times the 11th July, 2004. Elspeth Insch is showing three aspects, which could do a good part of improving the standards of the schools, but also to make the school self-govern and to improve the teaching and the teachers. Elspeth Insch is operating on a problem which Insch makes quite clear: declining of schools standards. Insch is a head herself so this problem is very relevant. She opens the article with this topic, followed by her own meaning of how to push up the standards by introducing the three aspects: school uniforms, competitive sports and a better house system, which she has used at her own school: King Edward VI Handsworth School in Birmingham, and has had positive effects on the students. Insch thinks that introducing uniforms would make every student equal and there would be no such thing as fashion competition. Insch believes that a uniform is a social leveller and a symbolic aspect, because it makes an air of business and high standards. * Then she is arguing for each aspect. * In the ending she shais that the real problem is a lack of good theachers, and she says that her suggestions is only cosmetic and the real problem lies in the teachers, and it is not enough that the goverment has improved teachers...
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...The cons of enforcing a student to wear uniforms to school: When children are young they grow and develop their minds, their personalities, express that of who they are. They become individuals of their own person and what their interest is. Enforcing a child to wear a uniform this takes away their creativity of self-expression and who they are. We want to teach them that everybody is different and they are to accept those that are different from themselves. This cannot be done when every student is wearing the same thing. We cannot teach them to accept others that may be interested and self-express themselves such as one student may want to wear basketball shorts and t-shirt’s showing that he is into sports while another may want to wear dress pants, shirt and a tie to express that he is more mature and wants to pose a professional look onto himself. Students can also lose focus on their education where they will be seeking other outlets for self-expression and individuality such as tattoos, pierces, unacceptable hair styles and colors. Uniforms can also create a financial burden to families that may not be able to afford the required clothing when they can go to a Goodwill or thrift store and buy gently used items for their children to wear or even get hand me downs to clothe their child. If schools require certain colors this can also make them targets for hazing from other schools, this puts their lives into danger as well. Schools should want to push students to be individuals...
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...Case Application 1 Done by Zhalgasova Korkem FIT 4th year (Tue 17.00-17.50) Checked by Sailybaev Almas Global Stumble 1. What obvious cultural differences between Nomura and Lehman do you see in this situation? Nomura is Japanese company and Lehman is American company, so these are two exactly different nationalities. Consequently, we can see here many cultural differences. For example, during Nomura’s initial training session for new workers, the men and women were separated. The women who were educated in prestigious universities like Harvard were taught how to choose clothes for job according to the season. The company’s dress code was strictly interpreted for women. Women from Lehman were told to remove highlights from their hair, to wear sleeves no shorter than mid-bicep, and to avoid brightly colored clothing. Several women were sent home to change their clothes. A Nomura’s authorities said that the dress code is displayed on the company’s intranet and is intended to ensure that clients and colleagues don’t feel uncomfortable. In my opinion, to sum up, some of the obvious differences that exist regard the treatment of females in the workplace, the degree of centralization and decision making...
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