Drug Use in Sports Essay -- Steroids Baseball Athletes

Substance Use in Sports Illegal substance use in sports is something that is a very new, recent, and controversial. In the last couple years many football players of all ages and other athletes have died due to use of certain substances, mainly ephedrine. Another issue that arises from this topic is the use of steroids in the major league baseball association. Players in the MLBA may not all admit to using steroids but since the league doesn’t test for any substances many players use the drug. These players also use many other supplements that are not looked upon as illegal but do alter and help how they play. This brings upon the question of how the MLBA should deal with their stance on drug testing. Many recent articles have also shown how players in sports that do test for drugs are able to get a steroid or muscle enhancement that doesn’t show up on steroid tests. This then raises the question to if technology is surpassing these drug tests then should they even be given. Steroids a nd other supplements are ruining the game of baseball. When looking at the issue more in depth one is able to find that these players are almost required to take these supplements to fit in to their lifestyles. An expectation from fans, coaches, and other players almost puts a demand to perform at the same level of everyone else. Once a majority of players begin gaining an edge then others feel obligated to attempt to keep up. Throughout this article I will further ones education on how these drugs have ruined the game of baseball and its past, what these drugs are and how they are used, and also how it is all tied together and expected in these player’s lifestyles. In May of 2002 a very controversial edition of Sports Illustrate... ... teams with more money to basically purchase all the good players. Once someone rich enough comes along they will be able to buy all the biggest and best players and cut the competition to a minimum. Whereas an end to steroids would allow for a more diversion of very good players opposed to the same players (steroid users) being on top all the time. This would bring about more fans, more excitement to the game of baseball, and a whole new look for the sport that true baseball fans would love to see. Being able to go to the ballpark again and watch down to the wire games between any teams is something that every fan wants to see. Baseball is America’s Sport and needs to be rekindled with the spirit of America as a whole, this is simply done by eliminating steroids that allow for players and the sport as a whole to misrepresent its true skill and meaning.

Price Discrimination Essay -- Economics Economy Profit Finances Essays

Price Discrimination Prices are based upon the price elasticity of demand in each given market. In other terms, this means that during ladies night at the local bar, it costs more for men to have a beer than women simply because these bars find it o.k. to charge females less, as a way to draw more females to the business on a specific night. Price discrimination is part of the commercial and business world. Movie theaters, magazines, computer software companies, and thousands of other businesses have discounted prices for students, children, or the elderly. One important note though, is that price discrimination is only present when the exact same product is sold to different people for different prices. First class vs. coach in an airline (though sometimes just differing in how many free drinks you can get) is not an example of price discrimination because the two tickets, though comparable, are not identical. Price discrimination is based upon the economic thoughts and practice of marginal analysis. This process deals specifically with the differences in revenue and costs as choices and/or decisions are made. Profit maximization is achieved not when the number of products sold is the highest, nor when the price is the highest. Profitability price discrimination is only profitable if and when the given target groups price elasticity of demand differs to the point where the separate prices yield to profit maximization for each given group in question (where marginal revenue equals marginal cost). Groups that are more sensitive to prices, (students and senior citizens for example), have a lower price elasticity of demand and are the ones that are often charged the lower prices for the identical goods or services. The key to price discrimination and using it to fully compliment other economic practices, ultimately achieving the total profit maximization, is the ability to effectively and efficiently collect, analyze, and act upon data gathered about the different groups. First of all, the groups must be accurately identified and the differences between groups must be thought of ahead of time. Children, genders, and senior citizens are easily singled-out by appearance, while military personnel, college students, and other groups must carry some sort of identification. Firms typically will quote the highest prices in advertisements,... ...portunity cost. Price discrimination is a significant and influential practice on the market in the modern economic world. It aids in a firm's profit maximization scheme, it allows certain consumers with more scarce resources the opportunity to purchase goods or services that would otherwise be usable, and it aids firms in balancing what is and what is not sold. Price discrimination is an effective means by which a firm can sell a higher quantity of goods, make a higher profit margin on the goods it sells, and builds a broader consumer base due to differing price elasticity of demand for given goods and services. Price discrimination ultimately equalizes price and value for both the consumer and the firm, creating a more ideal situation for both entities in terms of preference and opportunity cost. Bibliography http://www.wired.com/news/story/18656.html infousa.com/toolkit/home/text/po3_5230.htm www.researchinfo.com/wwwboard/messages/7633.html www.mhht.com/economics/frank4/student/appendixes/appendix4.html agriculture.house.gov/glossary/price_elasticity_of_demand.htm www.nets.kz/ilia.nets.kz/p_text.html www.nd.edu/keating/textbook/chap2/chap2.html

The Administrative Agencies in the United States and their Implications

Administrative agencies are apart from the other branches of the government, the executive, judicial and the legislative, but are able to exercise the functions of the three. These agencies are authorized and supported by the legislative orders, and are capable of implementing and creating regulations, enforcing and adjudicating. They say that courts do not possess these capabilities.The continuous prevalence of this kind of system has increased the popularity of administrative laws in the Supreme Court. It came to the point that almost 1/3 of the decisions to be made by the court is about the administrative actions.Take note that administrative agencies function on the most sensitive areas of the society, and thus were called the fourth branch of the government. The agencies have a comparable scope of authority and perimeter to the three above-mentioned branches, and thus their impact is very much anticipated (Barry and Whitcomb, 2005, p. 25).One of the disadvantages with this kind of system is that the administrative office takes itself apart from the people under their functions. Because of this, the decisions they make are lacking in sympathetic flavor and thus are prone to the erosion of public interest.The executive part may decide on the basis of a single person, and because of this there might be narrowness in the judgment of that person, which makes the decision not applicable to many, thus is susceptible to initiating conflict (Zwart and Verhey, 2003, p. 58).The United States has become an increasingly administrative form. In line with this, implications were identified and patterned before the American character (democracy, justice, quality of life). Aside from the implication mentioned above, there are other troubling implications which are even historical but still this kid of system has prevailed.The democratic options made this kind of order, and still are renewable as dictated upon by the many. To stick with this kind of thinking, the decision m akers in the administrative office must be free from interpersonal influences, and be strong-willed also in order to come up with the necessary actions.When the customary administration has come into abuse or distortion, this is a possible threat to the American governance (Salyer,1995, p 246). Interest groups are everywhere, and they may greatly influence the administrative actions (policy implementation) and even the legislation (policy adoption), or take control of them.It is of high tendency that government policies may be formulated in the absence of law, and the law be just allowed to be made by this fourth branch (Williams and Torrens, 2001, p, 357).ReferencesBarry, D. D., & Whitcomb, H. R. (2005). The Legal Foundations of Public Administration. Retrieved July 8, 2009, from http://books.google.com/books?id=MQkiiTv5yg4CSalyer, L. E. (1995). Laws Harsh as Tigers: Chinese Immigrants and the Shaping of Modern Immigration Law. Retrieved July 9, 2008, from http://books.google.com/b ooks?id=2WWkzfYnsrMCWilliams, S. J., & Torrens, P. R. (2001). Introduction to Health Services. Retrieved July 8, 2008, from http://books.google.com/books?id=95q7ZvXPd8wCZwart, T. L., & Verhey, F. M. (2003). Agencies in European and comparative perspective. Retrieved July 9, 2008, from http://books.google.com/books?id=KWaAh5jMiB0C

Teachers’ Knowledge of Legal Issues Surrounding Students’ Rights

Even though lawsuits against teachers have multiplied over the last decade, teacher preparation institutions and educational leaders across our nation have yet to recognize teachers' knowledge of school law as an area that should be at the top of the priority list for improvement in teacher training. Although this new, legally influenced educational environment has not developed overnight, it has quickly become an area that demands attention among teachers, administrators, and other constituencies. The overabundance of litigation in the United States of America illustrates the legal complexity of the nation and the litigious nature of its citizenry. Accordingly, individuals entering the teaching profession should be equipped with the legal knowledge necessary to protect themselves and the students with whom they have contact. The purpose of this study is to explore some of the underlying legislation and literature that depicts the legal issues surrounding students' rights and how these issues are interrelated to teachers’ knowledge of school law. Through the information provided in this paper, it is evident that insight into knowledge of school law among teachers is an issue that is increasingly important to educators and educational leaders in United States. Introduction In 1989, the American Tort Reform Association (ATRA) surveyed principals and school attorneys to determine the impact of legal issues on the educational setting. The study revealed that 58% of the participants noted changes in school-related programs due to liability concerns and nine percent of respondents reported having been involved in lawsuits or settlements (Sherman, 2000). Only a decade later, the ATRA conducted a similar investigation in which 64% of the respondents reported a difference in school-related programs as a result of liability concerns and 31% of participants reported being involved in lawsuits or settlements (Sherman, 2000). In 1999 ATRA reported that nearly one-third of all high school principals have been involved in a lawsuit in the last two years, compared to only nine percent, 10 years ago. (Sherman, 2000). Further, Affinity Insurance Services (2003) reported that, â€Å"the number of lawsuits filed against teachers and other education professionals has increased at an alarming rate -over 270% in the last ten years† (p. 2). These findings clearly illustrate the severity of the issue under investigation and highlight the need for corrective and preventative measures aimed at reducing the regularity of litigation within the educational environment. Although this research speaks for itself, public sentiment toward filing suits against educators is at the crux of the issue. Stern (2001) reported that for some students and parents, a good lawyer is as important as good grades. Furthermore, Sorokin (2002) stated that society has become increasingly litigious and the law is used only for personal benefit, especially in the educational setting. Recently, the National Center for Policy Analysis (2003) reported that the rising tide of lawsuits against educators over the last decade has made school discipline difficult, reduced opportunities for students, and consumed many educational resources. Fischer, Schimmel, and Kelly (2003) state that â€Å"today's schools function in a complex legal environment, and a wide range of legal issues influence the lives of teachers, students, parents, and administrators† (p. vii). Currently, the No Child Left Behind legislation asserts that teachers are protected from most lawsuits if they act within their responsibilities. However, the problem arises in the issue of whether teachers have adequate legal knowledge upon which to define their responsibilities, and subsequently base their decisions for action or behavior. Additionally, educators operate in environments that are open-systems that are subject to the influence of countless extraneous variables. This makes educational policy and daily procedures more difficult to define; thus, complicating teachers' responsibilities (McCarthy et al. , 2004). For these reasons, it would seem that knowledge of legal responsibilities and legal rights would be at the forefront of professional preparation for preservice educators or professional development for inservice educators. Legal issues surrounding students' rights Knowledge of students' rights is at the forefront of lawfulness as an educator. Although rights of students are very important to educators, maintaining orderliness and authority by teachers and other school officials is also a top priority for educational systems. Thus, educators are granted broad powers to establish rules and regulations governing student conduct in the educational setting (Essex, 1999). This power of authority is not absolute; rather it must be exercised with reasonableness and the focus must stay on maintaining order and peace. However, because students continue to test the limits of their personal freedoms in public schools, frequent collisions arise as educators strive to maintain educational environments that are highly conducive to learning (McCarthy et al. , 2004). In dealing with these issues, the courts have generally considered the reasonableness clause as a basis for case decisions. In 1969, the United States Supreme Court handed down a historic decision that challenged the reasonableness consideration, in Tinker v. Des Moines (1969), the court ruled that neither teachers nor students lose their constitutional rights to freedom of expression when they enter the public schools. The First Amendment guarantees that the federal government cannot abridge personal freedoms. Thus, the Supreme Court ruled that through the Fourteenth Amendment state governments, including Boards of Education, cannot abridge citizens of such freedoms. Consequently, educators have been faced with the increased challenge of maintaining effective educational environments while ensuring personal freedoms (Essex, 1999). Freedom of speech and expression is granted by the First Amendment to the U. S. Constitution that states, in part, that â€Å"Congress shall make no law †¦ abridging the freedom of speech, or of press or of the rights of peoples to peacefully assemble. † The court has stated that First Amendment rights must receive protection in the educational setting â€Å"if we are not to strangle the free mind at its source and teach youth to discount important principals of our government as mere platitudes† (West Virginia State Board of Education v. Barnette, 1943). A multitude of additional court cases has set precedence in the area of students' rights. However, the court has recognized that â€Å"the constitutional rights of students in public school are not automatically coextensive with the rights of adults in other settings† (Bethel School District No. 403 v. Fraser, 1986). Thus, freedom of speech and expression is open to limitation by policies that are reasonabl y designed based on the conditions of the educational setting (Fischer, Schimmel, and Kelly, 2003). Taking this legislation into consideration, educators should be knowledgeable of situations in which constitutional freedoms do not prevail. â€Å"Defamatory, obscene, vulgar, and inflammatory expression are not protected in the public school context† (McCarthy et al. 2004, p. 115). As a result of Hazelwood School District v. Kuhlmeier (1988), school authorities can limit students' freedom of expression in school publications and other school-related activities as long as the limits are based on legitimate educational concerns. In commenting on the utilization of this judicial decision, Rosen (2002) states that â€Å"administrators with a militaristic bent have no better weapon in their arsenal†¦ † In general, however, courts have endorsed the notion that educators should limit students' freedoms of expression and press only when their actions cause disruption to the educational environment (Essex, 1999). Student-initiated clubs have become very common in the educational setting. Lee (2002) asserts that joining a group that is unified in vision and in action can soothe the difficulties that many alienated students may experience. But, because the nature of some clubs has caused controversy, litigation has ensued. Although freedom of association is not specifically protected under the First Amendment, the Supreme Court has ruled that freedom of association is â€Å"implicit in the freedoms of speech, assembly, and petition† (Healy v. James, 1972). The issue, however, arises in the nature of the association that is taken by the students. Public school students have sought legal espousal for secret societies or closed-membership clubs through the assertion that these associations are supported by First Amendment freedoms. However, the courts have upheld rulings by school officials prohibiting student membership in secret societies (Burkitt v. School District No. 1 Multnomah County, 1952). Conversely, student-initiated organizations with open membership are receptive to support under the First Amendment. Accordingly, courts have held that if a public high school allows student associations to meet during noninstructional time, the access policy for such meetings by other groups must be neutral in relation to association content (Dixon v. Beresh, 1973). Due to the legislation resulting from such issues, Congress enacted the Equal Access Act (EAA) in 1984, that confirmed that if a federally assisted secondary school creates an open forum for noncurricular student groups to meet during noninstractional time, it must not deny access to specific groups based on religious, political, or other content of the groups' meeting (Fischer, Schimmel, and Kelly, 2003). School officials may only limit meetings that th reaten to disrupt the educational environment. As mentioned earlier in this literature review, the establishment of an open forum has been challenged by the Establishment clause when association is of a religious nature (Board of Education of the Westside Community Schools v. Mergens, 1990). Reflection on this legislation raises the issue of whether or not the creation of an open forum is in the best interest of the school. Fortunately, under the EAA, school districts do retain the option of restricting access to only curriculum related association, rather than creating a limited open forum for student-initiated association. Regardless of the choice, teachers must be aware of the school district's decision and the underlying obligations of this decision in order to avoid instances of controversy when dealing with student-initiated clubs (Imber & Van Geel, 2000). Freedom of appearance on behalf of students has led to regular litigation in the past. Appearance is of great importance to most students. However, when fads and fashion lead to disruptions in the learning environment, controversy usually follows. Although freedom of appearance has been considered an extension of symbolic expression, which is protected under the First Amendment, the courts have reached contradictory conclusions over this issue (Essex, 1999). In 1982, the court determined that restrictions on student appearance constitute â€Å"a reasonable means of furthering the school board's undeniable interest in teaching hygiene, instilling discipline, asserting authority, and compelling uniformity† (Domico v. Rapides Parish School Board, 1982). Although students have asserted that attire is a means of expression protected under the First Amendment, courts have held that attire can be regulated if it is deemed â€Å"immodest, disruptive, or unsanitary† (Richards v. Thurston, 1970). More stringent restrictions on attire, in the form of uniform policies, have been established in some school systems in order to eliminate gang-related attire, reduce violence, and improve school climate by removing the emphasis placed on attire, thereby enhancing the emphasis on academics (Del Stover, 1996). However, courts have reached contradictory conclusions concerning the constitutionality of mandated school uniform policies. Thus, in order to avoid potential litigation, educators must ensure that a legitimate educational justification is underlying any regulation related to students' appearance and teachers must enforce uniform policies based solely upon these established justifications in order to avoid litigation (McCarthy et al. , 2004). Extracurricular activities are integral components of the majority of public school across the nation. In 1975, Goss v. Lopez established that once a state provides public education, students cannot be denied access to this education without due process of law. Although courts have historically held that extracurricular activities are fundamental in the educational system, the current view stipulates that conditions may be attached to participation in such activities. However, litigation has been contradictory because, â€Å"courts have not agreed regarding procedural protections that must be provided when students face suspension or expulsion from extracurricular activities† (McCarthy et al. 2004, p. 135). Due to these insubstantial rulings, school authorities may not be required to provide formal due process procedures prior to the suspension of a student from extracurricular activities. Nevertheless, if the school district has a policy for suspending students from extracurricular activities, school authorities must abide by this policy, in such instances, an informal hearing and documentation of the underlying rationale for the action is advisable. Suspension based on academic standing, age, conduct, extracurricular participation fees, individual skill, school attendance, residence, and a number of other conditions have been left to the discretion of school district authorities (Imber & Van Geel, 2000). Policies concerning these considerations should be clearly written, they should be communicated to students, teachers, and parents, they should be based on sound educational rationale, and they should be enforced in an indiscriminating manner. Educators should ensure that suspension or denial of participation in extracurricular activities is based on established policy in order to avoid litigation in this area. Conclusion In this litigious society, to protect themselves and the students they teach, teachers should have ample knowledge of school law. Determining the level of knowledge of school law and the importance that teachers place on this knowledge is important so that college officials, school administrators, and teachers can make decisions focused on improving knowledge in deficient areas, such as legal issues pertaining to students' rights. Educating particular groups to increase law knowledge will remain a great challenge for universities officials, school administrators, and teachers because no one person or group of people is like that of another and because no one person or group shares the same educational or practical experiences. Knowledge of the law pertaining to students' rights is of extreme importance to educators because â€Å"by their very nature schools are places where students often wish to express their ideas through speech and other means† (Imber & Van Geel, 2000, p. 37). Thus, teachers should be prepared to lawfully allow students to exercise their constitutional rights while maintaining the structure and integrity of the educational system. In doing so, students will experience an enriched educational environment based upon diversity of ideals, respect for self and others, and, most importantly, the liberties granted by the U. S. Constitution that have defined our nation and its citizenry.

Managing Motivation at Technocraft

Managing Motivation at Technocraft Lea Darrigade Ines Gyselinck Mary Sagala Benjamin Seban Intercultural Management BS 1 Christophoros Lambridis I. Introduction This report talks about the working motivational problem shown by the workers in a small factory named Technocraft, located in the South East of England. It had slowed down the company’s function in producing high-quality sound recording equipment. The problem has risen to high labor turnover and difficulties in recruiting new employees. It led George Orwell Newell, the company chairman, to hire a consultant named Helen McKiernan to figure out the sources of the problems.In order to help figuring out the problem, George Orwell told Helen about his hypothesis of the lack of motivation in workers is because company’s location which is in the below-average national unemployment are, therefore most of the women workers, who work on the wiring, had no real reason to work since they already have husbands who can earn adequate wages to fulfill living necessities. However, Helen did not want to conclude the problem there. When Helen had done her research, she found out that the workers actually enjoyed their work, but hate to work for the company.In other words, the problem that halted the working motivation in workers is the management itself. II. Forms of inefficient management that leads to the lack of working motivation. a) Uncomforting regulation on working performance In a company, it is important to keep the relationship among the workers, including the manager and chairman, to be good so that they can have comfort in doing their jobs. However this failed to happen in Technocraft. This problem occurred since George elected Robert as the wiring Department supervisor.In order to boost the company’s production, Robert ended all informal working practices and excessive talking among the women workers on the shopfloor. Since then, all the wiring workers have resented his presence. This ma de the workers to be depressed working for the company. Moreover there was lack of honesty in Robert, when he did mistake in recognizing two women workers, who were late to work, with Elena and Veronica, who were hardworking workers in the company. Even though, he knew his mistake afterwards, his ego was too high to accept his mistake and apologize to Elena and Veronica.This caused the intense relation between workers and their advisors, which then lead to the slow growth of working production in the company. b) Productivity rise vs. Worker’s rewards From this report, we can see how productivity and motivation show their positive relation. Therefore company would do anything to increase the worker’s motivation. For example, in Technocraft, to increase their productivity, George initiated a program called â€Å"employee morale-boosting† to intensify worker’s motivation to do their jobs.To achieve a long-term progress in their work, there should be fairness and sincerity in all the effort that the manager do to boost the motivation in workers. For example, when George told the workers that they would obtain rewards if they work hard until they can achieve the production target of the year, however when the target was achieved, all the worker got was just tee-shirt. This shows no fairness to the workers. It showed no equality between the reward and the hard works that had been done. George doesn’t want to increase the production cost by giving them more bonus or other reward that are more equal to the workers’ hard works.III. What Helen & George should do a) Build good relationship among the low-skilled workers, their advisors and chairman In order to start a better future working expectation, George should apologize for the inconvenience and unfairness that happened to the workers. Therefore, workers can be more convinced for a better working condition that would happen in the future. This should be the initial step to b e done by George. On the other hand, Helen can help to convince the workers, by telling them that her research would help convey their burdens to the managers so they can be solved immediately. ) Enact a better management system 1) Be more understanding with employees behavior In order to improve the motivation in working, regulation established within the company should emphasize the comfort of workers. For example, there is no need to stop the out-of-work conversations among the workers while they are working because it would make the workers less comfortable in doing their works. It becomes more unnecessary if the works are easy to do. In addition, advisors need to listen more to the workers’ excuse for doing their mistakes.This is the only way to separate forgivable mistakes from the unforgivable ones. It becomes a forgivable mistake, if it cannot be avoided or there is logical reason behind it. This would help build a better relation between the workers and their advisor s, which create comfort to workers to do their jobs. 2) Pay the employees who work over time Last but not least, the company should pay an appropriate bonus wage the overtime workers. This has a big contribution to grow their motivation since there is an equivalent reward to achieve with the right amount of hard works to do.This policy would bring profit not only to the workers, but also to the company because it can obtain more productivity from the workers. Some people may think that this would increase the short-term cost of production. However the long-term profit would outweigh the short-term cost. Moreover the higher cost of production can be covered by higher price of the products. These higher price would then lead more profit, since the products would be produced more cause by the increase in worker’s motivation. Therefore, this idea would bring benefit to the company in the long term. IV.Effects of the solutions a) Do nothing By doing nothing, the problem remains an d the company may lose profits and portrays a weak image of him to his co-workers. But by doing nothing can give positives ways such as cheap in the short- term and avoiding the risks of making bigger mistakes b) There would be no more labor turnover & difficulties in recruiting new employees. After all, these solutions would bring more comfort to the working condition in the company. There is would less reason for worker willing resign. Moreover, it could lead to a competition for people to work there.Hence, managers or chairman need to keep a management that benefits both the workers and the company. c) Find a new management system The good management would automatically lead to better relation among workers, which then brings a better working atmosphere to work better. If this could happen, the productivity of the company would increase. On the other side, we don’t know if the new manager will be better than the other one: nicer, understanding and skilled. If we take this risk, it will take a lot of time and costs and at the end we are sure of nothing. If the manager d).Pay the employees working overtime. It could drive the employees and would out perform themselves, and also bring a long term financial investment for the company but could get more costs in short-term too. V. Theory and Conclusion We can see that the way George ‘s running his company would correspond to the Mc Clelland’s 3 needs theory. He wants to exercise influence and control others (Npower). He is looking for success and he fears of failure (Nachievement). Nonetheless he does not take care of his employees; he does not pay attention to his social group.In conclusion George does not follow the right way, he should follow the Frederick Herzberg ‘s theory, which means motivate his employees to do well job , respects hygiene in order to obtain job satisfaction from the employees. So finally the best solution for George and his company would be to pay more attention to the employees, make them feel good in the company, show that George is involved in the production process and moreover give to people the money they deserve. So it is a combination of the solution two and three.

Leadership and Employee Morale

Assignment Leadership and Employee Morale Dorothy â€Å"Micki† Gould Kaplan University Organizational Behavior MT302 Professor Rhonda Shannon May 09, 2012 Unit 8 Assignment Leadership and Employee Morale The ten truths, just learning them is not enough. It is crucial to good leadership to apply them. (Kouzes & Posner, 2010) * You make a difference. Believe in yourself. Believe you can make a difference. If you do not believe it, neither will anyone else. * Credibility is the foundation of leadership. Mean what you say and say what you mean.Do not be misleading; be honest and upfront about everything. * Values drive commitment. If you do not know what you stand for, find out. You need to know what you value. * Focusing on the future sets leaders apart. How can you lead if you do not know where you are going? What is the end goal; do not think you are the only person who sees it or that can get you there. * You cannot do it alone. Remember to lead you have to have followers; you cannot lead if you do not include other people in your plans and have a team. Trust rules. Trust and respect, you cannot get either one without giving it. * Challenge is the crucible of greatness. Do not be afraid of change. If it is not working, ask for suggestions and /or look for different ways to implement changes. Make the changes necessary to grow. * Either you lead by example, or you do not lead at all. Do not expect someone or anyone to do something you are not willing to do yourself. This also goes back to credibility. Do as I do not just, as I say. * The best leaders are the best learners.Strive to learn. Going back to challenges and changes, if it is not working, find a new way to do it. Also, remember you can learn from your followers and team members. * Leadership is an affair of the heart. Have passion in what you are doing, or you cannot lead your team members to want what is best. This is my favorite. My job has a saying: Have a Heart H = Help everyone you can E = Enjoy your job and your customers A = Always â€Å"be there† for your co-workers and customers R = Respect everyone, especially the difficult peopleT = Truth is always the answer (Management, 2012) â€Å"All aspects of transformational leadership—are leaders able to motivate followers to perform above expectations and transcend their self-interest for the sake of the organization. Individualized consideration, intellectual stimulation, inspirational motivation, and idealized influence all result in extra effort from workers, higher productivity, higher morale and satisfaction, higher organizational effectiveness, lower turnover, lower absenteeism, and greater organizational adaptability. (Judge & Robbins, 2007, p. 391) References Judge, T. A. , & Robbins, S. T. (2007). Organizational Behavior (14th ed. ). Upper Saddle River, NJ: Pearson Education, Inc. Retrieved March 22, 2012 Kouzes, J. , & Posner, B. (2010, August). Leadership Truths. Leadership Excel lence, 27(8), 15. Retrieved May 11, 2012 Management, B. (2012). Employee Handbook. BMG Employee Handbook. Brundage Management. Retrieved May 12, 2012

Australian Taxation Law System

Taxation system has been introduced with the prime objective to raise the amount of revenue for the purpose of making government expenditure. Several tax reforms and reviews have been considered to evaluate the stability and sustainability to the extent of revenue generated by the current tax regulations. Accordingly, a mittee review had been adopted to analyse the future tax system of Australia together with the evaluation of sustainability of the present tax reforms[1]. Sources of tax revenue collection involvei e tax from the individual taxpayers, professionals and business organisations along with the duties and tax charges on production and sale of goods and services. One such tax known as value- added tax had been introduced by the Australian legislation in the form of Goods and Service Tax (GST) on July 8 1999. Australian regulations on GST incorporates single rate and assessed under the norms of VAT in accordance with the institutional theory that created the law for domestic consumption. Value- added tax is considered as consumption tax that has been adopted by many countries that is imposed on the production and sales of goods by wholesalers and retailers[2]. However, introduction of Goods and Service Tax under the VAT reforms failed to initiate successive rates on the Australian Government due to several political terms. It has been noted that the tax charges based on GST incorporates certain inherent problems against the prevailing tax system which was more plex and associated higher costs to administer the taxation system. In addition, the existing system of tax reflected inefficiency in the economy that affected the adequate collection of revenue and incorporated tax avoidance practices[3]. Accordingly, Asprey mittee endorsed the legislations of VAT to review the taxation system of Australia considering the various criticism of the existing taxation system in terms of inadequacy as well as inefficiency. The primary objective of the Asprey mittee review is to provide broad- based VAT regulations eliminating the existing inadequate regulations that created the space for tax avoidance practices and inadequate revenue collection. The obje ctive of Asprey mittee review included tax levy on value- added tax at the level of wholesale marketing so that the burden of tax charges should not be on i e taxation rather on goods and services taxation[4]. Further, the review provided by Asprey mittee was established with the view to broaden the base of i e tax with respect to the capital gain taxes and direct business i e to strengthen the tax reforms on estate. Review of the Asprey mittee was established to broaden the aspect to GST that incorporates applicable tax rates, taxable amount and taxable period which was reported in the case of Interchase Corporation Ltd v ACN 010 087 573 Pty Ltd (2000) ATR 445. The decided case incorporated the issue on determination of GST liability for the future liability as the supply of goods was not established. Similar to the case of Walter Construction Group Limited v Walker Corporation Ltd (2001), court held that the liability of the plaintiff to pay the amount of goods and service tax could not arise as the goods were not delivered during the taxation period. It was further held that the meaning of supply in this case was not established as per stated in the Australian legislation. Therefore, Asprey mittee review had been considered to extend the legislation of tax revenue from the supply of goods and services to incorporate the appropriate principles on tax charges[5]. The mittee review had been consi dered with the objective to create the tax collection regulations in accordance with the principles equality and fairness so that the government of Australia can collect the adequate amount of revenue. The objectives of Asprey Reports further associated with the tax regulations on capital gains which in turn related to tax collection from real- estate trading. It was noted in the earlier taxation system that the taxation government was unable to collect sufficient revenue due to excess exemption regulation on the sale of capital asset[6]. Many taxpayers considered the sale of property or estate as capital asset even if it took place under normal business activities or as isolated transaction with the intention of earning profit. Therefore, Australian government experienced inadequacy in revenue since there was no tax applicable on the i e generated from capital asset. Accordingly, Asprey review mittee provided amendments to revise the tax regime on capital asset at different rates s o that the government can collect tax revenues in fair manner[7]. As the mittee r mended to shift the tax burden to the products or services from the i e tax, it was criticized by several other tax munity. It was further noted that the political influence on considering the tax reforms r mended by the mittee of Asprey delayed the implementations. Accordingly, the initial r mendations to widen the scope of tax revenue collection in terms of VAT and GST was never implemented within the Australian Federation. It was further observed that the reports provided by Asprey addressed the concerns of equity by r mending tax collection through capital gains for sale of capital assets during the period of1970s[8]. However, this r mendation of the mittee also failed and was not implemented by the Australian government for several years since the tax levy suggested by the mittee incorporated tax rates on real estate which might affect the country’s economy. On the contrary, the Australian Government considered the single rate on value added tax for supply of goods and services as r mended by the Asprey mittee. Single tax rate on GST was considered to incorporate fair and transparent tax liability for the wholesalers who have little knowledge on measuring the appropriate amount of tax liability. Accordingly, tax ruling 2001/4 has been initiated and considered by the Australian Federation including the amended meaning of supply of goods and services so that the government can collect fair and adequate revenue to strengthen the government revenue[9].   Taxation system incorporates i e from personal purpose as well as i e from business operations that involves several tax reforms based on business resources and i e factors. Tax on business i e is required to be determined by considering i e from business, investment i e and i e from other sources as deducted by the respective costs incurred to generate such the taxable i e. In order to measure business i e, several costs and expenses that are allowed as deduction as per the regulations of federal government include non- cash charges like depreciation charges. Depreciation charges is said to be the significant factor for tax purpose, which affects the corporate tax rates that eventually influence the capital investment at corporate level[10]. It has been examined that the tax reform on the capital investment had been affected through the distribution of corporate plant as well as equipment resulted in several tax benefits under the existing taxation system. Such tax benefits to the c orporate seemed to affect the governmental revenue in Australia due to the negative alliance between the capital investment and capital costs. Accordingly, Ralph Review of Business Taxation had been proposed during the year 1999 providing several tax reform proposals that would impact the capital investment for Australian Corporate[11]. The objective of the proposal provided under the business taxation review established by Ralph was to consider the factor of accelerated depreciation factor to determine the corporate taxable i e. As per the existing tax system in Australia, many taxpayers used the accelerated depreciation charges to reduce the taxable i e, which resulted in decline of capital investment. Therefore, review on business taxation had been established with the objective of removing the extra benefits of accelerated depreciation so that the negative association between the several tax variables can be removed[12]. It was further noted that the major objective of Ralph review on business taxation was to incorporate the changes in basic design to the system of corporate tax in Australia so that the decisions on capital investment could be beneficially effective. In the existing taxation system, it has been noted that the accelerated depreciation method did not constitute the factor of economic life of asset , which resulted in charging the excess amount of depreciation and reduce the taxable i e of corporate. Therefore, the objective of Ralph review involved the potential changes in the accelerated depreciation including the factor of â€Å"effective life† on the basis of asset’s economic life to alter the incentive of corporate fixed assets. In addition, the business taxation review given by Ralph involved the proposal to reduce the tax rates on corporate from 36% to the rate of 34% during the year 2000- 2001. The objective of reduction on corporate tax was to pensate the increase affect of accelerated depreciation so that the investment cash flow of the panies reflects increased balance[13]. Establishment of Ralph review on business taxation was considered with the objective of improving the capital investment so that the country’s economy can be improved. Further, the objective of several tax reforms presented by Ralph review involved to improve the tax regulations for revenue collection by the government considering the factor of certainty and equality. Before the proposal on accelerated depreciation factor, taxation system to determine the business i e used by corporate resulted in consideration of excess benefits from the depreciation provision from large number of assets[14]. Besides, it was a problem for small business organisations since they used to employ small value of assets to operate the business i e therefore, the amount of depreciation charges reflected lower value. Such differences reflected inequality in the tax reforms and uncertainty in deducting the allowable charges measuring the net i e. Therefore, the Ralph review had been presented to mitig ate such differences and inequalities in the corporate tax system as well as to attract the corporate investments system. Considering the tax reforms proposed under the review, the federal government of Australia considered the removal of accelerated depreciation and including the factor of economic life in fixed assets. The federal government of Australia considered the implementation of r mendation provided under the review by including the â€Å"effective life† while calculating the depreciation charges[15]. Australian government implemented this r mendation to place the equality in tax regulations for large as well as small entities so that the excessive deduction amount can be discouraged. In addition, the government also considered the r mendation of reducing the corporate tax rate r mended by Ralph review. Tax reform on reducing the corporate tax rate had been implemented by the federal government of Australia to mitigate the affect of removal of accelerated depreciation as well as to provide certainty in determining the corporate tax liabilities. It has been noted that the decisions for c orporate investment is highly influenced by the corporate tax rate since the expected returns from investments are subjected to taxability at the prevailing corporate tax rates[16]. Further, corporate tax rates involve benefits in terms of tax shields and taxability at marginal rates in the form of tax incentives. R mendation provided under Ralph review considered the factor for corporations having low i e in order to provide them the benefits of tax shield other than the parative treatment on depreciation charges on fixed assets. For the purpose of improvement of country’s economy, panies are provided with the capital assistance in the efficient market if the performance of pany reflects opportunities for investment. Accordingly, tax rates and sources of tax liability should be incorporated on the panies so that the net cash flows of the corporate represent increased balance[17]. Additionally, it is essential to improve the pany’s capital structure to improve the financial leverage so that the scope of return on capital can be established. The panies are required to maintain the capital balance with respect to debts and equity that provides the op portunity for corporate investment. Therefore, the Australian government considered the r mendation of Ralph review on reducing the corporate tax rate so that it attracts the investment opportunities. As a consequence, the panies will generate more i e which will attract tax liabilities and eventually improve the tax revenue for the government of Australia. Similarly, tax reform on accelerated depreciation provision had been implemented to provide equality in the depreciation charges for large business entities as well as for small business organisations[18]. Henry Tax Review originally named as â€Å"Australia’s Future Tax System Review† which was missioned in the year 2008 by Rudd Government. The purpose of Henry Tax Review was to provide guidance to the reforms of taxation system over the future years. It was noted that the review had been established to consider the collection of tax revenue on the basis of efficiency related to the i e from business as well as i e from personal consumption. Considering the existing taxation system, it has been noted that the tax i e from the i es based on economic rents raised from natural resources or from the sources of land did not reflect appropriate revenue collection[19]. In addition, transactions related to the specific policy reflected inappropriate tax reforms in the existing taxation system hence the review had been missioned to consider such issues. Under the Henry Tax Review, certain issues were covered to examine the requirement of councils to set the appropriate and suffic ient tax rates on the taxable i e. Issues on integration of tax rates together with the tax on land had been monitored so that the distribution of financial assistance to the government of Australia would be uniform. Other issues that were examined under the tax review involved problems related to housing affordability by the Australian residents, long- term financial capacity as well as solicitation of economic rent[20]. Accordingly, the Henry Tax Review had been established with the objective to serve significant role to the taxation system for providing quality public services in funding so that it creates benefit to the social members together with the economy. One of the primary objectives of Henry Tax Reviews incorporated greater impact on the growth rate of the economy as well as optimum allocation of resources. In addition, the tax review had been established with the objective of raising revenue for the government without affecting the efficiency of the economy as well as minimising the tax plexity for the members[21]. For an effective tax reforms it is essential for the taxation government to have tax collection principles based on equity and fair structure that deals with the challenges with respect to the social, economic and environmental factors. Accordingly, the objectives of review covered the examination of taxation system to create a fair and transparent tax structure so as to create suitable balance between the i e from business and profession, i e from investment and other savings and consumption of products[22]. As the existing tax system lacks efficiency in the manner of collecting tax, systems for payment transfer and other tax arrangements on transfer of assets or consumption, Henry Tax Review was missioned to monitor the problems. The objective of tax review associated with the improvement in tax systems to be collected from the transfer of investments or assets, taxation for pany’s i e and tax collection system from other forms and sources. In addition, the review was mission with the objective of providing simple regulations to the taxpayers in accordance with the suitable arrangements in the administrative system for the Federation of Australian Government[23]. The Henry Tax review was mission to analyse and monitor the policy of the government with respect to the existing tax rates as well as to preserve the payments for superannuation funds which was tax- free. It was r mended under the tax review that the policy of the Government for tax regulations should be consistent in accordance with the country’s mitments to maintain the gross domestic product (GDP). In order to maintain the adequacy and fair approach in the transfer system, the tax review r mended to incorporate the policies by improving the relevant incentives to the work culture together with the specific concessions[24]. It was further noticed that many taxpayers for payment of tax on personal i e possess little knowledge on the interpretation and application of tax regulations, hence the review r mended to amend the existing legislations in simple and transparent manner. It was contended in the review that imposition of taxation system in equitable and transparent manne r is essential to generate appropriate amount of tax revenues that eventually enhances the country’s economy together with the munity benefits. Other than the tax reforms on personal i e, the tax review r mended to provide efficient taxation system on land acquisition or transfer in association with taxation system on country’s resources[25]. Such tax reforms would assist the country to improve the financial economy and welfare of the munity. The Henry tax review also considered that the taxation system for Australian residents so that the acquisition of housing can be more affordable by considering the regulations on rent assistance, land tax and tax on transfers. In view of the several r mendations provided by the Henry Tax review to improve the transparency in taxation system, integration of tax rates and land tax had been implemented. R mendation on integration of tax had been implemented to provide uniform valuation method for the purpose of tax on land resulting in cost savings and improvement in governmental standards. Further, r mendation on distribution of grants for financial assistance had been implemented to cover the tax shortfall and improve the governmental access to collect adequate revenue. This implementation was based to maintain rational distribution and equalization of tax legislations and tax rates to collect revenue. In addition, r mendation given on the housing affordability for the Australian residents was considered significant since it created the benchmark for Australian economy[26]. It was contended that several factors related to housing affordability involved environmental regulations; provision on infrastructure policy on transport and labour power for construction should provide uniform pliance structure. The r mendation on the policy related to infrastructure was implemented to consider the related charges and housing supply to provide improved tax reforms. For the purpose of creating rational tax system in the Australian economy, r mendation on abolition of inefficient tax reforms like insurance tax, payroll tax, tax on transfer of property or luxury car have been implemented[27]. Such implementation was considered to empower the economy and to create accountable regulations to collect adequate revenue for the benefit of country as well as the munity. Arrow, K.J. and Lind, R.C. Uncertainty and the evaluation of public investment decisions.  Journal of Natural Resources Policy Research,  (2014) 6(1), pp.29-44. Bentley, R.J., Pevalin, D., Baker, E., Mason, K., Reeves, A. and Beer, A. Housing affordability, tenure and mental health in Australia and the United Kingdom: a parative panel analysis.  Housing Studies,  (2016) 31(2), pp.208-222. Braid, R.M., Symmetric tax petition with multiple jurisdictions in each metropolitan area.  The American economic review,  (1996) 86(5), pp.1279-1290. Bryant, L. and Eves, C. The link between infrastructure charges and housing affordability in Australia: where is the empirical evidence?.  Australian Planner,  (2014) 51(4), pp.307-317. Cao, R., Chapple, L.J. and Sadiq, K. Taxation determinations as de facto regulation: private equity exits in Australia.  Australian Tax Review,  (2014) 43(2), pp.118-141. Cheng, C.A., Huang, H.H., Li, Y. and Stanfield, J. The effect of hedge fund activism on corporate tax avoidance.  The Accounting Review,  (2012) 87(5), pp.1493-1526. Dixon, P.B. and Rimmer, M.T. eds.  Dynamic general equilibrium modelling for forecasting and policy: a practical guide and documentation of MONASH (2001). Emerald Group Publishing Limited. Eccleston, R. and Marsh, I., The Henry tax review, cartel parties and the reform capacity of the Australian state.  Australian journal of political science,  (2011) 46(3), pp.437-451. Engel, K., VAT falling on small business: value-added tax.  Tax Breaks Newsletter,  (2016) (360), pp.2-3. Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S. and Vaillancourt, F. Small business and tax pliance costs: A cross-country study of managerial benefits and tax concessions.  eJournal of Tax Research,  (2014) 12(2), p.453. Han, J., Park, K. and Pennacchi, G. Corporate taxes and securitization.  The Journal of Finance,  (2015) 70(3), pp.1287-1321. Kitchen, J. and Knittel, M. Business Use of Section 179 Expensing and Bonus Depreciation, (2016) 2002-2014. Ling, S.C., Osman, A., Muhammad, S., Yeng, S.K. and Jin, L.Y. Goods and Services Tax (GST) pliance among Malaysian Consumers: The Influence of Price, Government Subsidies and I e Inequality.  Procedia Economics and Finance, (2016)  35, pp.198-205. Long, B. A taxing issue: Reflections of Christian economists on tax reform in Australia.  St Mark's Review, (2016) (235), p.v. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.  Journal of Economics,  (2016) 119(2), pp.113-130. Park, J. The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax.  Journal of Public Economics, (2016)  135, pp.87-104. Pomeranz, D., No taxation without information: Deterrence and self-enforcement in the value added tax.  The American Economic Review, (2015)  105(8), pp.2539-2569. Richardson, G. and Lanis, R. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia.  Journal of Accounting and Public Policy,  (2007) 26(6), pp.689-704. Schenk, A., Thuronyi, V. and Cui, W. Value Added Tax (2015). Cambridge University Press. Thomson, N.J. Taxation and the Asprey and Mathews reports.  The Australian Quarterly,  (1976) 48(4), pp.76-87. Tilt, C.A. and Symes, C.F. Environmental disclosure by Australian mining panies: environmental conscience or mercial reality?. In  Accounting Forum  (1999) June (Vol. 23, No. 2, pp. 137-154). von Weizsà ¤cker, E.U. and Jesinghaus, J. Ecological tax reform. In  Ernst Ulrich von Weizsà ¤cker  (2014) (pp. 99-118). Springer International Publishing. Williams, C.C. and Martinez-Perez, A. Why do consumers purchase goods and services in the informal economy?.  Journal of Business Research,  (2014) 67(5), pp.802-806. Thomson, N.J. Taxation and the Asprey and Mathews reports.  The Australian Quarterly,  (1976) 48(4), pp.76-87. Tilt, C.A. and Symes, C.F. Environmental disclosure by Australian mining panies: environmental conscience or mercial reality?. In  Accounting Forum  (1999) June (Vol. 23, No. 2, pp. 137-154). Dixon, P.B. and Rimmer, M.T. eds.  Dynamic general equilibrium modelling for forecasting and policy: a practical guide and documentation of MONASH (2001). Emerald Group Publishing Limited. Schenk, A., Thuronyi, V. and Cui, W. Value Added Tax (2015). Cambridge University Press. von Weizsà ¤cker, E.U. and Jesinghaus, J. Ecological tax reform. In  Ernst Ulrich von Weizsà ¤cker  (2014) (pp. 99-118). Springer International Publishing. Pomeranz, D., No taxation without information: Deterrence and self-enforcement in the value added tax.  The American Economic Review, (2015)  105(8), pp.2539-2569. Engel, K., VAT falling on small business: value-added tax.  Tax Breaks Newsletter,  (2016) (360), pp.2-3. Ling, S.C., Osman, A., Muhammad, S., Yeng, S.K. and Jin, L.Y. Goods and Services Tax (GST) pliance among Malaysian Consumers: The Influence of Price, Government Subsidies and I e Inequality.  Procedia Economics and Finance, (2016)  35, pp.198-205. Engel, K., VAT falling on small business: value-added tax.  Tax Breaks Newsletter,  (2016) (360), pp.2-3. Williams, C.C. and Martinez-Perez, A. Why do consumers purchase goods and services in the informal economy?.  Journal of Business Research,  (2014) 67(5), pp.802-806. Richardson, G. and Lanis, R. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia.  Journal of Accounting and Public Policy,  (2007) 26(6), pp.689-704. Braid, R.M., Symmetric tax petition with multiple jurisdictions in each metropolitan area.  The American economic review,  (1996) 86(5), pp.1279-1290. Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S. and Vaillancourt, F. Small business and tax pliance costs: A cross-country study of managerial benefits and tax concessions.  eJournal of Tax Research,  (2014) 12(2), p.453. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.  Journal of Economics,  (2016) 119(2), pp.113-130. Kitchen, J. and Knittel, M. Business Use of Section 179 Expensing and Bonus Depreciation, (2016) 2002-2014. Park, J. The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax.  Journal of Public Economics, (2016)  135, pp.87-104. Arrow, K.J. and Lind, R.C. Uncertainty and the evaluation of public investment decisions.  Journal of Natural Resources Policy Research,  (2014) 6(1), pp.29-44. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.  Journal of Economics,  (2016) 119(2), pp.113-130. Eccleston, R. and Marsh, I., The Henry tax review, cartel parties and the reform capacity of the Australian state.  Australian journal of political science,  (2011) 46(3), pp.437-451. Cheng, C.A., Huang, H.H., Li, Y. and Stanfield, J. The effect of hedge fund activism on corporate tax avoidance.  The Accounting Review,  (2012) 87(5), pp.1493-1526. Han, J., Park, K. and Pennacchi, G. Corporate taxes and securitization.  The Journal of Finance,  (2015) 70(3), pp.1287-1321. Long, B. A taxing issue: Reflections of Christian economists on tax reform in Australia.  St Mark's Review, (2016) (235), p.v. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge. Bentley, R.J., Pevalin, D., Baker, E., Mason, K., Reeves, A. and Beer, A. Housing affordability, tenure and mental health in Australia and the United Kingdom: a parative panel analysis.  Housing Studies,  (2016) 31(2), pp.208-222. Bryant, L. and Eves, C. The link between infrastructure charges and housing affordability in Australia: where is the empirical evidence?.  Australian Planner,  (2014) 51(4), pp.307-317. Cao, R., Chapple, L.J. and Sadiq, K. Taxation determinations as de facto regulation: private equity exits in Australia.  Australian Tax Review,  (2014) 43(2), pp.118-141. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge.