The National Labor Relations Act ( Nlra ) - 933 Words

North Carolina is an at-will state, and this by no means gives any employer the right to act as they wish in the work place. Certain laws govern the workplace that have to be honored with each and every employee. One such law is the National Labor Relations Act (NLRA). This law was endorsed in July of 1935 and was modified by both the Taft-Hartley amendment in 1947, and Landrum Griffin amendments in 1959 (George Pozgar, 2012, p, 474). This law is responsible for stopping and relieving unfair labor practices by employers, their agents, and or organizations. The NLRA is independent of the Department of Labor, but entrusted to the National Relations Labor Board (NLB) (Pozgar, 2012, p. 474). To illustrate, in the setting of a hospital, there are two violations that would certainly grab the focus of the NRLA; discrimination against an employee who engages in union activity, and retaliation against an employees who file unfair labor practice charges. Furthermore, in the face of a strike ce rtain rights of patients come into play to protect the patient and ensure they continue to receive quality care. Violation of the National Labor Relations Act The NLRA is entrusted by the NLB, which protects collective bargaining in the private sector. Some of the activities of the NLRB is to primarily conduct elections to determine whether or not employees want union representation, and to investigate and relieve practices that are unfair by employers and unions (Joe Twarog, 2005). When aShow MoreRelatedThe Impact Of National Relations Labor Act ( Nlra ) And The Fair Labor Standards Act1181 Words   |  5 PagesLabor Legislation in the 20th Century Much of what we know about the improvements in the workforce came from 20th century advancements with the workforce that we know today. Important developments came in the form of methodology and data collection efforts. The 20th century was a remarkable period for the American workers. Despite the initial stages of labor management, working conditions, wages and benefits improved over the last century with the workforce increasing six fold over theRead MoreThe Law Of The United States1512 Words   |  7 PagesRepublic Steel that requires an employee fired in violation of the NLRA to find another similar job as soon as possible to mitigate damages or risk the being awarded back pay or the legally unsupported Brown University case, decided by one of the most conservative Boards in recent history, held, â€Å"as a matter of policy,† that graduate student workers were students and, and, therefore, could not be employees as defined by the NLRA. Republic Steel, Dannin, sup ra note 44 at 260–63. Id. See ConsolRead MoreCollective Bargaining And The Bargaining Process1104 Words   |  5 PagesCollective bargaining is the process by which conditions of employment are negotiated between management, and the labor organization representing employees in the bargaining unit. However, â€Å"collective bargaining refers to a situation in which union members and officials meet with an intent to resolve any issues or conflicts, in an attempt to maintain relationships† (Holley, Jennings, Wolters, 2012, p. 243). The collective bargaining process relies on four aspects: recognition of the meeting, meetingRead MoreThe National Labor Relations Act1462 Words   |  6 Pagesa. National Labor Relations Act The National Labor Relations Act, is occasionally called the Wagner Act, after its primary benefactor, Senator Robert Wagner of New York, conditions and outlines the entitlements of workforces to coordinate and to bargain communally with their superiors through the delegates of their selecting or not to do so. The Act has numerous areas of importance, two of which are: 1) To safeguard that workforces can liberally vote for their individual delegates for collectiveRead MoreA Social Media Policy724 Words   |  3 Pagessocial media. The governmental policies revolve around the Constitutional right of the First Amendment and the freedom of speech. While this provides some protection for employees there are limitations and exclusions that resulted in the National Labor Relations Board stepping in and providing opinions for the legality of employer disciplinary actions regarding social media content and participation. Freedom of Speech The use of the First Amendment right to the freedom of speech is not applicableRead MoreThe Labor Movement During The Nineteenth Century903 Words   |  4 PagesThe labor movement and the need to organize as a united voice for worker’s rights came about during the nineteenth century. During this time, worker’s faced long hours which turned into long workweeks, often times requiring workers to work six days a week with ten or more hours per day for very low wages and in conditions that were unsafe or unhealthy. In most cases, workers were at the mercy of the companies that employed them and had few options to improve their work conditions and even less recourseRead MoreThe Role Of The National Labor Relations Act842 Words   |  4 PagesThe National Labor Relations Board (NLRB) is a federal government agency, founded by Congress in 1935 (Galiatsos, 2015). The primary responsibility of the NLRB is to administer the National Labor Relations Act (NLRA). However, the NLR B takes action to safeguard employees right to organize, and to decide whether to have unions serve as their bargaining representative, with their employer (Galiatsos, 2015). The agency also acts to prevent and remedy unfair labor practices that are committed byRead MoreEssay on Facebook Comments977 Words   |  4 PagesDISCHARGED FOR FACEBOOK COMMENTS CASE 8-1 P.377 LABOR RELATIONS The National Labor Relations Board’s most recent decision demonstrates that not all employee social media posts are protected by the National Labor Relations Act. Questions remain, however, about the extent to which employees can be disciplined over social media activity We can expect the NLRB to continue to address the topic of employee rights as they relate to social media. Employers should review their employee handbooks and employmentRead MoreCase Study : Walmart Shut 5 Stores Over Labor Activism1810 Words   |  8 PagesAimee Picchi, Union: Walmart Shut 5 Stores Over Labor Activism, CBS NEWS (Apr. 20, 2015), http://www.cbsnews.com/news/union-walmart-shut-5-stores-over-labor-activism/. Beth Ethier, Accused of Retaliating Against Workers, Walmart Says It Closed Stores Over Plumbing Problems, SLATE (Apr. 20, 2015), http://www.slate.com/blogs/the_slatest/2015/04/20/walmart_accused_of_closing_stores_to_punish_activist_workers_union_files.html. Picchi, supra note 1. Steven Greenhouse, Walmart Illegally PunishedRead MoreLabor Relations724 Words   |  3 PagesLabor Relations Grand Canyon University: HLT-520 James Webb September 23, 2015 The National Labor Relations Act (NLRA) started in July 1935 to protect the rights of employees, rather, they be union or nor-union employees (Pozgar, 2012). The employees are protected under the Act or may employ in bubble-like, rigorous goings-on in situations other than the customary union organizations and cooperative bargaining. The National Labor Relations Board regulates the employers from interfering with

Innovation Diffusion Framework-Policy Adoption - 1431 Words

Essay Question 1: Innovation Diffusion Framework-Policy Adoption Policy diffusion is the study of policy adoption and why state and national governments make certain decisions that they make, and how those decisions affect policy adoption. The Policy Diffusion Framework examines how the influence of neighboring states and other governments influence each other to implement different policies. The Framework is a resource policy practitioners use to contrast and explain policy innovation and what factors or constraints lead government to adopt new policies. Policy diffusion is defined as the â€Å"process by which and innovation is communicated through certain channels over time among the members of a social system† (Rogers 2003). The Policy Diffusion Framework studies what leads to policy adoption at the local, state, and national level. Diffusion in itself is a tool that helps lead governments to adopt innovative polices. Several policy scientist will use this model in various applications, but much of the research that has been conducted analyzes diffusion at the state level. They will analyze when states adopts innovative polices, what leads to this innovation, which states innovated first, and was the policy successful elsewhere. Frances and William Berry (1990) political scientist at Florida State University developed three conclusions about how states facilitate policy diffusion. First, states will learn from one another analyzing the extent of how well a policyShow MoreRelatedThe Diffusion Of Innovation And Innovation1904 Words   |  8 PagesWalker, and Avellaneda (2009) write that â€Å"the study of innovation hardly needs justification as scholars, policy makers, business executives, and public administrators maintain that innovation is a primary source of economic growth, industrial change, competitive advantage, and public service† (p. 650), it is misleading to suggest that there is a consensus in scholarly research on the use of the diffusion of innovations framework. In essence, diffusion is the process where adopters (individuals or organizations)Read MoreApplication Of A Standardized Curriculum1302 Words   |  6 PagesRogers’s model parsimoniously carries over to research in schoo l health: several researchers have conceptualized implementation within a diffusion of innovation paradigm (Hausman Ruzek, 1995; Henderson Dancy, 2008; McCormick, Steckler, McLeroy, 1995; Parcel et al., 1989; Payne, Gottfredson, and Gottfredson, 2006; Penberthy Millar, 2002). For example, Rogers’s adoption-invention continuum has been helpful to identify which elements of a reform are modified and directly adopted. Henderson Dancy (2008)Read MoreModern Agricultural Biotechnology And Its Potential Usefulness And Effectiveness961 Words   |  4 Pagesagriculture. Biotechnology, he writes, is â€Å"†¦revolutionary not in transcending modern agriculture as a technological paradigm, but for its detrimental social and environmental impacts† (3). Chapter 2 (Otero and Pechlaner) specifically examines the adoption of U.S. dietary patterns in to Latin America, and the effects of this transfer on peasant crops vis-à  -vis displacement, as well as addressing consumer h ealth. The authors question the sustainability of such patterns, both in the social and environmentalRead MoreThe Factors That Influence The Adoption Of New Technologies2542 Words   |  11 PagesDissertation First Draft: Chapter 2 (Literature Review) Research Question: Understanding the factors that influence the adoption of new technologies in organisations: A Case Study of Wearable Technology Sub- Research Questions: To what extent are employee attitudes a contributing factor of new technology adoptions within organisations? What are the main factors that influence technology adoption in an organisation? Does wearable technology have a sustainable future within organisations? 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But in BangladeshRead MoreTheory of Social Marketing5832 Words   |  24 Pagesmore commonly mentioned theories and models in social marke ting programs including: health belief model, the related theory of reasoned action,, social cognitive theory, the transtheoretical model of behavior change (or stages of change), diffusion of innovations and an overview of other models/theories mentioned or used in specific contexts. 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Assessable Business Income Taxation Law

Question: Discuss about the Assessable Business Income for Taxation Law. Answer: 1. Issue The case presented states certain information about Fred who has come to Australia to setup office for a British company. He is being accompanied by his wife while his children are in a college in London pursuing their studies. The prime concern is to use the above facts and the relevant statutes and tax rulings to determine if Fred is a tax resident of Australia for the year under assessment. Rule In order to determine the tax residency of any individual taxpayer, TR 98/17 is of significance since it highlights the various tests that may be applied for objectively testing the tax residency status. It is imperative that compliance with even one of the tests would result in the taxpayer getting the recognition of Australian tax resident (Barkoczy, 2014). The relevant details of these tests are outlines below. Domicile Test This is commonly used to ascertain residency status for tax purpose of Australian domicile holders who are residing abroad for a multitude of reasons. Fulfilment of this test requires that the taxpayer should comply with both the clauses mentioned below (Woellner, 2014). Australian domicile should be there with the taxpayer. Permanent abode of the taxpayer must be situated in Australia To determine permanent abode of the given taxpayer, factors outlined in IT2650 are often deployed.(Deutsch et, al., 2016). Resides test Limited information is available on this in the concerned legislation and hence guidance sought from precedents of court cases and relevant tax rulings. The critical factors worth considering are the underlying significance of the taxpayers purpose of visit, nature of various ties that exist in Australia along with the nature of social life that the taxpayer leads in Australia. Tax residency is granted taking into consideration all the factors (Coleman, 2011). 183 day test It essentially requires both the following conditions to be met (Deutsch et. al., 2011). Stay of atleast 183 days (in Australia) in the given assessment year Intention to settle in Australia in the long run irrespective of whether it materialises or not. Superannuation Test The tax residency of Australian government officials serving in foreign nations is determined on basis of their contribution to particular superannuation schemes (Barkoczy, 2014). Application Domicile Test Fred has come from England and does not hold Australian domicile. Test failed. Resides Test Freds visit purpose is significant since he has come for unemployment and duration also seems several months even though exact time not given. Further, his life in Australia is comparable to that in country of origin i.e. England. Considering both above facts, the test is deemed to be passed. 183 day test First condition satisfied since Fred has resided in Australia for a period in excess of 183 days. However, no intention to settle in Australia as house in England is rented and no fixed asset has been purchased in Australia, even house is on short term lease of 12 months. Hence, test failed. Conclusion For the current assessment year, Fred would be considered as a tax resident of Australia. 2. 1. Californian Copper Syndicate Ltd v Harris (Surveyor of Tax) (1904) 5 TC 159 When the concerned taxpayers or shareholders are a part of a scheme of making profit, then in such cases the receipts will be termed as revenue receipts and would be treated as per the ordinary income concept of the taxation. A significant example of such cases can be examined in Californian Copper Syndicate Ltd v Harris case, in which a company bought a land in New Zealand. This land was basically copper enriched and the company used all their capital to purchase the copper land. However, no single mining activity was performed by the company due to unavailability of the working capital. The shareholders of the company initially knew about the financial position that they would not be left with enough working capital after spending all the capital to own the land .Hence, copper land was liquefied to another firm which was performing mining activities. The return amount would be decided as the shares of that company in the exchange of the copper land (Barkoczy, 2014). The court ruled about the case that the focus of the company behind the buying of the copper mine was to sell the land to the other company. There was no intent of the taxpayer to begin the mining. Therefore, the business intent of the taxpayer to sell the land would be liable for tax under the section 25(1) of ITAA, 1936 as per the ordinary income concepts on the part of the taxpayer (Manyam, 2010). Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 In this case, the coal enriched land was used for coal mining by the Scottish Australian Mining Company. After years of conducting the mining operation on the land, the land got exhausted in the coal content. There was no possibility for further coal mining on the land. Thus, it was decided by the company to sell the land for residential purposes to the potential land and plot buyers. For this action, a large section of the land was subdivided and subsequent activities of land development were performed by the company. This included sub section of the land into different size plots, road construction around the plots termed as Russel Roads and water and sewage plants, railway station, and park, church, hospitals were also made in this large land. It was stated on the part of the company that the received income should be treated as the capital receipts and would not be accountable for income tax. The honourable court ruled that the company was initially contributed in the coal mining and when the land was prepared for ripe process, it was decided by the shareholders to sell the ripe land, beside this factor, the land was huge in the size and it was essential to developed the land in order to make it feasible for residential purpose. Therefore, this trading of the land to the various potential buyers would be treated as mere realisation of the available asset (Jade, 2016). FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR A beach land was purchased in regards to dry the shacks that are the basic component of the fishing business in the year 1953. This land was liquefied to land development companies, which were searching for a land nearby beach in the year 1967. The new shareholders intentionally divided the land into sub sections and same had been updated into article of the association of the firm. Companies made several plots on the land and subsequently sold them to the respective buyers. This activity of selling land plots caused sizable earning from isolated transaction. Therefore, the court pronounced that the intent of the shareholders is sufficient to determine the business intent of profit making. These land development activities on the land performed by the shareholder were also explained the mind set and willingness of the taxpayer to earn profit and also same activities were registered in the new article of association of the company. Thus, the income earned from isolated transaction wou ld be ordinary income and taxed as per relevant taxation norms (CCh, 2016a). Statham Anor v FC of T 89 ATC 4070 Two trustees named Statham Anor received a deceased farm land from their uncle. In order to use the land, they planned to begin a small cattle business to provide financial support to their families. This cattle business could not sustain for long and caused a loss also. Finally they decided to sell some specific part of the land to get some money to improve the financial issues. The tax commissioner ruled in this case that the received income from selling of the deceased land would be labelled as assessable income and would be taxed. This ruling of the commissioner was not accepted by the taxpayers and hence, they appealed to court. Court had taken the initial facts into consideration and decided that no activity of the taxpayer indicated the involvement in carrying business of selling the land also the taxpayer used the remaining land for farming business. The activity of the sale of the land would not be considered under the concepts of ordinary income. This was non assessable in come and derived from realisation of the available land asset (CCh, 2016b). Casimaty v FC of T 97 ATC 5135 There are several aspects that can help to examine the nature of the transaction and the involvement of the taxpayer in the profit making schemes or business. Also, any change in the prime intention on the part of the taxpayer will also change the type of the received income. This case can be viewed in the highlights of the above mentioned aspects. Casimaty who was initially involved in the farming activity sold a large part of his land by sub dividing it into several parts. These parcels of the land were made a sizable profit on the part of the taxpayer. Moreover, he was facing some financial shortage, which forced the taxpayer to sell his farm land. He had not sold the entire part of the land because he did not want to earn money by sale of the land. Additionally, he did not have enough capital to divide the land hence, he borrowed fund to divide the land. This also indicated his low financial condition. Hence, to improve financial condition, he sold some part of the land. This act ivity of selling of the land would be termed as mere realisation of the capital asset and received income would be capital receipts (CCh, 2016c). Moana Sand Pty Ltd v FC of T 88 ATC 4897 The Mona Sand Company was involved in the sand excavation on a purchased land. After years of the sand excavation process from the sand land, it was exhausted in the total sand mass and become ready for ripe process. The company had expected revenue of around $ 500,000 from sale of the land. For this respect the company systematically divided the land into plots of specific size, construct roads and parks, water supply units to improve the commercial worth of the land. The court ruled that the action of dividing the land into specified plots size and installation of various extra facilities would be lead the characteristics of owning a business of land development (Deutsch et, al., 2016). Thus, the earned revenue would be constituted according to the ordinary concepts. The revenue receipts would be taxed under the section 26(a) and 25(1) of ITAA, 1936. It was commented from the above arguments that only the receipts received from sale of the subdivided plots would be taxable due to t he business nature of the transaction. The reason being there was no intention on the part of the taxpayer to indulge into profit deriving activity from sale of land. Hence, the tax tribunal pronounced the decision in the favour of the company that sale of the land caused due to the involvement in the realisation of the land asset (Austax, 2016). Crow v FC of T 88 ATC 4620 Taxpayer had taken loan from various financial funds in order to purchase a five block land. In the early days, the taxpayer was involved in farming activity on this five block land. After few years of farming, a subsequent and systematically land subdivision took place by the taxpayer. Fifty one of various sized blocks were made from the farm land and sold among several land buyers. This resulted in an approximate revenue of $388,288. The court said that Crow the taxpayer had completely involved in the business of selling of the plots by conducting repetitively and systematically land division. However at the initial time frame, some farming was also performed by Crow but the main intent on behalf of the taxpayer can be taken from the evidences like he borrowed funds to purchase the land so that after few years of farming he could sell the land by dividing it into several blocks and earn sizable amount. There was continuously selling of the subdivided blocks which expressed the purp ose on the part of the taxpayer. Therefore, based on the ordinary nature of the transaction from business carrying activity would lead for taxation (CCh, 2016d). McCurry Anor v FC of T 98 ATC 4487 McCurry Anor the concerned taxpayers had bought a land, which was having few small old buildings. In order to develop the land, three newly design town houses were constructed on the land by the taxpayers. Taxpayers exclusively involved in the activity of advertising about the selling of the new constructed town houses. However, they were not successful in the sale of the houses and started using one townhouse for their own living. After 12 months of living, they were sold the town houses and earned net revenue of $150,000. The tax authority pronounced that the taxpayers were completely engaged in the commercial activity of land development and selling of the land and earned revenue was ordinary in nature. However, taxpayers disagreed with the decision given by the tax authority and claimed that in order to overcome from financial issues, they sold the land. The honourable court said that if taxpayers were facing financial difficulties than they were not in the situation to construc t newly designed townhouses. They constructed the townhouses in order to sell them to get higher return revenues. Also, it was pronounced that purchasing of the land house would not be considered under investment activity hence, it was not be realisation of the capital asset. There was full intent on the parts of the taxpayers to sell the land to earn sizable profit. Hence, the received revenue from isolated transaction coming from sale of the townhouses would be considered as assessable income and liable for the taxation under the section 25(1) of ITAA, 1936 (CCh, 2016e). References AusTax 2016, Assessable Income: Subdivision of pre-CGT land, Available online from https://austaxpbr.com.au/document/PBR_3062 (Accessed on August 29, 2016) Barkoczy,S 2014,Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCh 2016a, FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR, Available online from https://www.iknow.cch.com.au/document/atagUio549860sl16841994/federal-commissioner-of-taxation-v-whitfords-beach-pty-ltd-high-court-of-australia-17-march-1982 (Accessed on August 29, 2016) CCh 2016b, Statham Anor v FC of T 89 ATC 4070, Available online from https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988 (Accessed on August 29, 2016) CCh 2016c, Casimaty v FC of T 97 ATC 5135, Available online from https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 (Accessed on August 29, 2016) CCb 2016d, Crow v FC of T 88 ATC 4620, Available online from https://www.iknow.cch.com.au/document/atagUio545564sl16800674/crow-v-federal-commissioner-of-taxation-federal-court-of-australia-17-august-1988 (Accessed on August 29, 2016) CCh 2016e, McCurry Anor v FC of T 98 ATC 4487, Available online from https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 (Accessed on August 29, 2016) Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2016, Australian tax handbook 9th eds., Thomson Reuters, Pymont Jade 2016, Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188, Available online from https://jade.io/j/?a=outlineid=64663 (Accessed on August 29, 2016) Manyam, J 2010, Taxation Of Gains From Banking and Insurance Businesses In New Zealand, Revenue Law Journal, Vol. 20, No.1, pp. 1-29 Woellner, R 2014, Australian taxation law 2014, 8th eds., CCH Australia, North Ryde