E Human Resource Essay Example | Topics and Well Written Essays - 2500 words

E Human Resource - Essay Example E Human Resource is referred to the management, regulation and use of electronic processes and information relating to human resource and the employment laws. It is an extremely broad term and has been continuously evolving in its field. With the emerging trends like globalization, customer orientation, and specialization, companies have been especially emphasising on recruitments, evolution and sustainment of qualified employees. Companies have gained extensive awareness about the fact that human resources have been gradually transforming from being a cost factor to a success factor. They have also realized that a shrinking population and a shrinking workforce would be the most crucial crisis in the years to come. Many of the activities of the human resource departments can be delegated to the employees using the modern system f information and technology. Electronic Human Resource Management (e-HRM) is a tool which is web based and which helps in automating and supporting the human resource processes. Implementing e-HRM would provide the opportunity to delegate the process of data entry to employees themselves. Moreover it facilitates the use of human resource marketplaces (e-Recruitment) and allows greater amount of self service to employees (Biesalski, n.d., p.1). It is the outcome of the combination of various technologies. Firstly the growing importance of the knowledge factor in organizations has been the driving force behind the evolution of IT. Information systems like e-HRM that provides information allows companies to gain comprehensive and consistent concept for knowledge management. It is important to explain the concept of knowledge management in this regard. Knowledge management is considered to be a collection of various techniques. Using this large variety of techniques, organizations are able to acquire knowledge, organize the knowledge and finally make the knowledge transparent. Intelligent data analysis and e-HRM combined helps to disburden the employees of the human resource

Civil cases Essay Example | Topics and Well Written Essays - 1000 words

Civil cases - Essay Example There are various factors in consideration before a case is allocated; case complexity, parties involved, financial worth of the claim, oral evidence, significance of claim to other people, kind of remedy being sort, and views of other parties. Cases allocated to this track are worth  £10,000 or less (Freer, 2006). These are the straightforward cases which do not require a prehearing procedure like in the case of a normal trial. Small claims cases incur a small legal cost. Cases in small claims include accident claims, consumer disputes, ownership of goods disputes, and disputes between tenants and landlords. Some cases however are not included in this claim even though they are worth less than the stated amount. These include, personal injury claim whose value for loss and suffering is more than  £ 1,000, repair claims by tenants of more than  £ 1,000, and disputed allegation claims (Freer, 2006). Cases allocated to the small claims track have restrictions on recovery costs and evidence. Hearing is short and the concerned parties represent themselves. Fast claims cases are worth up to  £ 25,000 in value (Freer, 2006). They have certain conditions that make them allocated to this claim. It is a requirement that the cases should not last for than one day, and that parties should have expert representatives in two areas of the case. Normal cases to allocate to the fast track include; personal injuries with a value of up to  £25,000, personal injuries with claims of pain worth more than  £1,000, and repair claims by tenants worth more than  £1,000 (Freer, 2006). As the trial is restricted to one day, it does not allow opening speeches. The multi claims track involves cases which have a value exceeding the fast track limit or other cases that have less value but are termed to be complex or too important to be allocated to the fast track and small claims. In essence multi track cases have a value exceeding  £25,000 (Freer, 2006).

Technology in the 20th Century Paper Essay Example for Free

Technology in the 20th Century Paper Essay There are many notable advances made in technology that took place during the twentieth century. The world gradually moved from the industrial age into the technology age during this era. Once technology took hold nothing could hold back the flood of its advancement and the innovation that grew from it. Of all of the important advancements three standouts that are intimately connected are the inventions of the radio, computers, and the internet. The radio could be said as the beginning of the information age and the sharing of information worldwide. The Radio The radio actually made it possible for the first time in humanity’s history for an audience to hear a person from many miles away. Before the television the radio was a way of gathering of people and families to share news and the storytelling that would have once perhaps been told around a communal fire. According to Kinsey, between the years of 1909 and 1927 Britain, America, Australia, South Africa, and the Netherlands were all broadcasting wirelessly through the radio (Kinsey, 2005). During this time radio broadcasts were all commercial, but that soon gave way to other kinds of broadcasts including music. Computers Another huge advancement created in the twentieth century is the computer. The computers that are enjoyed today hardly resemble the huge calculating machines that were created around the time of the second world war. In 1944 the very first electronic- mechanical computer called MARK 1 was created at Harvard. This machine was a massive calculator that was fifty one feet wide and eight feet tall (Chee, 1997). The beginning of the smaller computers that we know today started in 1959 when Honeywell developed the first computers that used transistors. These were followed by IBM who used integrated circuits. The very first personal computers were built in the 1970’s with the computers that are recognizable today starting in 1974 with the first Apple PC being created in 1977. Computer technology continues to grow and expand creating increasingly smaller and faster machines to keep up  with today’s fast paced life. The small seven or eight inch portable ipad has little resemb lance to its humongous forefather the MARK 1. The Internet The internet’s history is tied to the government and the Cold War in the 1960’s. The over 300,000 networks that cover much of the world actually saw its beginning as a system that was created to use satellites and radio transmissions to communicate for the military. The problem with the system was that there were not any networks to share the information. A system that solved this problem was created in 1982 and by 1993 the World Wide Web was popularized by nuclear physists that needed to communicate with each other (Chee, 1997). By the end of the 1980’s a number of mostly professional people were utilizing the Internet and email, but by the 1990’s the internet would see massive growth. By the end of 1999 the number of people using the internet was estimated to be 248 million (Cohen, 2011). The world has been made a smaller place because of the internet. People all around the earth can see events that are happening real time in places they may never physic ally get to visit. The many challenges that persist for humanity are made visible on a daily basis which in turn can be a way for people to see one another as extensions of themselves instead of enemies to be conquered. In conclusion, the social changes that arose from two world wars fertilized a society that was eager to learn and explore our world. While the society of the twentieth century struggled to gain realistic views of humanity, technological advancements like the radio, computers, and the Internet helped to create a much smaller world. The technology that is taken for granted in today’s society had very humble beginnings in the twentieth century. That technology has helped to close the gap and erase some of the imaginary lines that have historically separated the world’s population. These innovations have helped to heal the collective scars of decades of war, proving to humanity that we are alike in more ways than we could ever imagine. References: Chee, H. W. (1997, Mar 27). Brief look at the history of computers. New Straits Times. Retrieved from http://search.proquest.com/docview/269127308?accountid=458 Cohen-Almagor, R. (2011). Internet History. International Journal of Technoethics (IJT), 2(2), 45-64. doi:10.4018/jte.2011040104Article Kinsey, M.(2005). Radio. In Key concepts in journalism studies. Retrieved from http://search.credoreference.com.ezproxy.apollolibrary.com/content/entry/sageukjour/radio/0

Principles of Fairness in Taxation

Principles of Fairness in Taxation Is it true to say that some forms of taxation are fairer than others? How might the present taxation system in the UK be improved to make it fairer? Ideas about the fairness of systems of taxation will always be subjective. Whilst wanting to enjoy the protection of the state and other benefits that taxation can provide, few citizens will be as keen to pay their taxes. There is little argument against the principle that taxes should be paid – the more difficult question is what constitutes a fair tax system? Adam Smith was one of the first economists to try and address the issue. He devised four principles for a fair tax system: that citizens ought to make a financial contribution to the state according to their own income and ability to do so; that taxes should be certain rather than arbitrary; that the collection of taxes should be done at a time and in a manner that is convenient for the taxpayer and; that taxes should be kept as low as possible and involve as little time and expense to the taxpayer as is possible. In a more modern setting, Smith’s principles can be summarised as equity, certainty, convenience and efficiency.[1] Equity of taxes is perhaps the most important of the principles. The Poll tax protests of the early 90s show what public reaction can be like if a tax is widely believed to be unfair and the Council Tax in place today continues to court controversy. The tax forces people on low incomes to pay out up to thousands of pounds a year in tax, with rates often dictated by central government. It is also unfair as the levels of council tax can vary greatly according to the efficiency of their local council. People on the same income living in different areas of the country can have vastly different council tax bills, with no great difference in the quality of their local services. Again, it appears to be the poorest that suffer – the poorest in the UJ pay four times as much as the rich as a proportion of income.[2] A contrary argument in respect of council tax however is that taxation should be agreed more at a local level when possible. 96% of taxes in the UK are levied centrally [3] More flexibility for local councils and the involvement of local people into taxation and spending decisions could help ensure that local needs are better met. Central Government cannot always make the correct local decisions and communities need to have the capacity to respond to local issues. There is certainly evidence that the UK tax system as whole is unfair and weighted so that the poor have a proportionately larger tax burden than the rich. Looking at all taxes paid, the poorest 20% of the UK population pay 42% of their income in taxes as opposed to 34% paid by the richest 20%.[4] The administration of a tax system should also be fair and efficient. Whilst self-assessment in the UK has helped improve this to some extent, a large part of the administrative tax burden in the UK is still with the taxpayer and this is unfair. Also, with a complex tax system, administration becomes even more expensive with small businesses in particular having to find funds for tax experts to conduct their tax affairs. Fair taxation also entails that citizens have a good understanding of the taxes that they have to pay and that the legislation for taxation is clearly defined. Poorly written legislation will always be open to misinterpretation and accusations of unfairness. Some taxes in the UK, such as corporation tax or VAT are often misinterpreted and this can again be seen as unfair on those who pay more simply because they do not have their own tax expert to make the most of the legislation for them. The confusion amongst UK taxpayers as to how and when they pay their taxes is clearly a weakness in the system. A summary of the principle taxes collected in the UK is required in assessing the fairness of the UK’s system. There are three types of tax base within the UK system; income which includes income tax and corporation tax; wealth capital which includes capital gains, inheritance tax and stamp duty and; expenditure which includes value added tax and excise duties. The income tax base that includes personal income tax and corporation tax is the tax that provides the most revenue. Total tax receipts for 2005/06 were an estimated  £483 billion and income tax provided 28.1% of this income.[5] There are however arguments that current levels of personal taxation are unfair. The Tax Reform Commission for example suggests that the basic rate of income tax should be set at 20%, that the personal allowance should be increased to  £7185 and that the 10% rate should be abolished altogether, something that would see 2.5 million of the lowest paid people stop paying income tax altogether. [6] Some personal allowances within the income tax system do already help in terms of equity – for example those over 65 have a personal allowance of  £7090 before tax compared to a £4895 allowance for those under 65. What is clear however is that the current levels of personal taxation against the lowest paid in the UK seem inappropriately high and should be reconsidered. National Insurance is a further example of this. Like income tax it is a direct tax on earnings yet different in that that it is linked to certain social security benefits. In practice however there is little relation between National Insurance payments made and benefits received for many individual contributors. There are a number of failures in the UK’s personal taxation in terms of fairness and it is the least well off that suffer Including income tax, NI contributions and loss of tax credits, somebody working 30 hours a week on the minimum wage can pay a marginal tax rate of up to 70%, plus the likelihood of further penalties through the loss of means tested benefits.[7] The marginal tax rate is much noticeably lower for those with a higher income,. There are certainly reforms that could improve and make fairer the current personal tax system. Reduced personal taxation, increased personal allowances and a reduction of the basic rate to 20% would help with this. The abolition of tax-free employee benefits and allowances would also simplify the system and a merging of income tax and National Insurance should be considered. Capital gains tax is the primary tax collected within the wealth tax base. It is a tax levied on gains made from the disposal of assets by individuals. The timing of this tax allows planning by the taxpayer who can prevent the accruing of excess liabilities – in this respect the tax meets the requirements of certainty. It had generally been seen as one of the fairer taxes from when indexation allowance was introduced in 1965 yet this can be questioned in more recent years since the indexation allowance was abolished and taper relief. Introduced. The timing of capital gains tax is also relatively fair in that it allows taxpayers to plan their returns to prevent excess liabilities being accrued. Inheritance tax is the other principle capital tax. This is seen as an unfair tax by many of the middle classes who see it as an unjust tax on properties and savings that their parents have left for them. Inheritance tax brings in substantial funds for HM Treasury with an estimated yield of  £3.3 billion[8] , yet a fairer system suggested by the Tax Reform Commission would be a shorter term capital gains tax on death excluding the family home – for many citizens liable for inheritance tax, the inclusion of property in this tax is seen as the most unfair aspect. Finally, there is scope for making business taxes in the UK fairer and more appealing to investors. The current tax rate of 19% for small companies is fairly low in comparison to international standards, yet in other areas such as relief on capital expenditure, rules on inward investment and taxation of overseas profits, UK taxes are less attractive to overseas investment. Changes to aspects of business taxes would help small businesses in particular and seem fairer to those who pay them. The complexity of business tax is also seen as unfair by many small businesses. It increases the cost of running a business the administrative burden of tax regulation on UJ businesses currently runs at  £5.1 billion, equating to 0.5% of GDP. [9] The fairness of taxation systems is a contentious issue. Some systems of taxation will always appear fairer than others, yet this will largely depend on who is paying them and the financial position of the individual. In the UK today, the burden on the lowest paid initially seems unfair, yet the richest in society will argue that a higher tax on their wealth is a disincentive to enterprise. The middle classes will see something like inheritance tax as unfair, whilst the poorest will see it as perfectly reasonable. A lower overall tax burden for UK citizens is desirable and lower tax margins for the poorest would undoubtedly make the system fairer. More radical proposals such as the introduction of a much more simplified flat tax have been mooted, yet it is improbable that such a system could meet the demand for public expenditure in the UK today. The basic principles of Adam Smith should still apply to the system of taxation in the UK today. Taxes should be fair, certain, convenient and efficient and whilst the UK system does not fully meet those criteria at present, tax reform should continue to work towards this standard. References Adam S Browne J, A Survey of the UK Tax System, Institute for Fiscal Studies Briefing Note, BN09, March 2006 Lymer A, Oats L Hancock D, Taxation Policy and Practice, Accounting Education Ltd, Birmingham, 2003. May J King M, The British Tax System, Oxford University Press, New York 1990 Tax Reform Commission, Tax Matters – Reforming the Tax System, institute for Fiscal Studies Publication 2006 http://www.libdems.org.uk/community/issues/counciltax.html 1 Footnotes [1] p2 Ch 2, Lymer, Oats Hancock, Taxation Policy and Practice, Accounting Education Ltd, Birmingham, 2003 [2] www.libdems.org.uk [3] (Stoker Gary, Councils need more taxation freedoms, p22 The Guardian July 3 2001). [4] www.libdems.org.uk [5] p3 Adam Browne, A Survey of the UK Tax System, Institute for Fiscal Studies Briefing Note, BN09, March 2006) [6] p7 Tax Matters 2006 [7] p57 Tax Matters 2006 [8] p17 Adam and Browne 2006 [9] p21 Tax Matters 2006.

American Male Pigs :: essays research papers

American Male Pigs Today in this great country of ours, there is an animal that stalks the face of our land. An animal that'll stop at very little to obtain it's nightly goal. Some women have unjustly classified this animal a Land Shark, along with an assortment of other colorful names. Little do the women of this country realize that these animals have banned together to form a national coalition. I, along with most males above the age of consent, am a proud and very active member. Our covert organization is called American Male Pigs. Our slogan to all other males and future males, is: "Get AMPed" Our purpose is to educate the present, and future male populations, so that they might be better able to distinguish between the different types of females and notify all other members of their findings. Everyone is unique. However, most women can be herded into three basic groups. Those groups are: Those who do, Those who don't, and those who do, that you won't do. The last group and by far the least important, are those who would do Anything with Anyone that you won't do. These women aren't usually very attractive. They are more often than not, quite heavy. They are NOT desirable. These are the women, who after you've been drinking heavily all night, at 2:00 A.M. still don't look good. You can see them lined up at the exit to every bar, looking quite sad, lonely and pathetic at closing time, hoping and praying to get lucky. Unfortunately this hefty flock is usually good in bed. Logic of course would dictate that they would have to be, or else they know they would NEVER get anything otherwise. The other type of third class women that aren't usually identified until it's too late, are the "FATAL ATTRACTION" type. They'll do anything you ask, whenever you ask, but in return you unknowingly give up your soul. These are without a doubt the most hazardous of women, and must be immediately identified. The second section is a strange breed indeed. Those who won't. Won't what, they won't do anything with anyone. We have all met these. Usually stuck up, with an air of conceit, grandiosity and Supreme BITCH all rolled up into one HOT, tight-assed little package. These are not hard to find. Most seem to ooze out of the woodwork. The only purpose we can find for these prudes is to PISS males off. A lot of these women will talk to you, some might actually date you. Beware of these dates! You buy your date dinner, maybe a show, then when it comes to a kiss

The Prisoner. A Fragment by Emily Bronte Essay -- Literary Analysis

At the start of the nineteenth century, religion and science coexisted as one. The idea behind the creation of man and nature was seen as the work of God, thus the issue of religion and science were one in the same. As the Victorian era progressed, there was an emergence of scientific thinkers that began to question the creation and miracles of God, which in turn led to turmoil within the Victorian society. What Victorian society had was a constant clashing of ideals between the emerging science group and the religious believers. People did not care to listen to each other’s beliefs, which led to an overall lack of mutual respect among the groups. It is through Emily Bronte’s The Prisoner. A Fragment that the tensions based on religion can be seen through the male and female characters who represent the clashing groups in Victorian society. Religious believers in the Victorian society had amazing fervor for the word of God and believed that everything that occurred in life came from the hands of God. A good majority of the works written during the Victorian era expressed a belief that through the endurance of pain and suffering on Earth, the individual will be forever rewarded in Heaven. The Prisoner. A Fragment, by Emily Bronte is a clear demonstration of this belief as a heroic female prisoner demonstrates hope that her creator will save her after she endures her unjust punishment. The speaker in this work is a man visiting the prison, which is located in his father’s castle. He narrates the story looking back on his visit to the prison. He makes the audience aware that he never really cared nor did he pay attention to the lives that were slowly coming to an end in the crypts. He makes a comment to the jailor and is given a re... ...hinking along with the fall of the Church of England. Emily Bronte, through her male and female characters in A Prisoner. A Fragment ,is demonstrating the struggle and the feuding that took place between the religious and anti-religious groups that began to emerge during this time. Not only does she represent these two groups, she also makes strong comment on women. It is clear that Bronte is breaking the stereotype of the woman by using a strong female character to demonstrate their power, as well as their ability to lead and be heroes in a social, religious, and political movement that was the center of so much controversy during this era. Works Cited Christ, Carol T., Catherine Robson, Stephen Greenblatt, and M. H. Abrams. The Prisoner. A Fragment. The Norton Anthology of English Literature. Vol. E. New York, NY: W.W. Norton &, 2006. 1315-316. Print.

A description of a tranditional ELT classroom in Korea

It’s a Friday afternoon. After he looks through the schedule to find out which class he has to instruct next, Mr Jo is checking up the word quiz papers which will be used to see whether they have reviewed the words that they learned from the last English class.Now he enters the door of the classroom, and tells the students running, chatting, sitting on the desk to prepare for the class. After settling down the class, he begins to check if everyone is present. And the teacher is giving out the word quiz papers and telling them to write down on the sheet the words that he will say. Right after speaking ten words he wants to check up, he has students swtch their papers, and score them, Next, the teacher gathers up all the papers and puts them aside, and he is moving to the next segment.Mr. Jo points out a student and asks her what grammar points she was instructed in the last class. Unfortuantely she doesn’t remember what she learned, so Mr. Jo warns her that if she doesnà ¢â‚¬â„¢t reivew what she learns next time, she will have a penalty for that.For students to refresh their memory of what they have learned, he starts to go over the points again. Finishing the review, he has the students open up the textbook and begins to cover the reading passage. The teacher reads all the sentences and translates them one by one as usual. Whenever he runs into a grammar point that might be new to the students, the teacher explains it in Korean, and encourages them to take notes on their textbook.After he goes through all the passage, the teacher gives them some homework to write all the sentences and to translate them to Korean on the notebook, and also asks the students to solve all the questions on the grammar and reading sections.Getting back to his desk, he piles up the quiz sheets and starts to go through the number that each student has scored today. Now he is getting ready for another class of the same level as he has just been through.