Check out our Winter 2011 Client Advisor Newsletter. It includes articles on unemployment, manufacturing deductions, tips for starting a new business and more! Please contact us if you have any questions or we can assist you in any manner.
Eeoc strategic plan & legally defensible background checksMike McCarty
The EEOC has issued new Guidance on the use of arrest and conviction records for employment. This presentation highlights the changes and provides some insight for employer compliance.
Inside: Year-end tax planning for you and your practice; Eligibility for Medicare bonuses has expanded; Accepting online payments can increase collections
Eeoc strategic plan & legally defensible background checksMike McCarty
The EEOC has issued new Guidance on the use of arrest and conviction records for employment. This presentation highlights the changes and provides some insight for employer compliance.
Inside: Year-end tax planning for you and your practice; Eligibility for Medicare bonuses has expanded; Accepting online payments can increase collections
EEOC Guidance on Criminal Background ChecksNorm Finkel
Based on recent pronouncements by the U.S. Equal Employment Opportunity Commission (“EEOC”), businesses that conduct criminal background checks do so at their own risk. Companies that either ask job applicants if they have been convicted of a felony or check criminal histories expose themselves to potential discrimination lawsuits. Under the EEOC’s recent Enforcement Guidance (“Guidance”), while conducting criminal background checks is not, by itself, unlawful, the use of criminal histories can be discrimina-tory in its impact on minorities and can result in liability for an employer if the employer cannot show a “business necessity” for rejecting an applicant based upon the applicant’s criminal past.
Overall Comments Overall you made a nice start with your U02a1 .docxjacksnathalie
Overall Comments:
Overall you made a nice start with your U02a1 assignment. Please see my specific feedback below for each objective, and I can be reached at: [email protected] or 813-417-0860 if you have any questions about my comments.
COMPETENCY: Analyze the impact of legal and regulatory issues on staffing management.
CRITERION: Describe the important issues in the case.
DISTINGUISHED
PROFICIENT
BASIC
NON-PERFORMANCE
Non-Performance
Does not identify the important issues in the case.
Faculty Comments:“
It is important to select a legal case of disparate impact as the focus of your assignment, and it is unclear if the case you selected is this type of case based on the information provided. Please develop your content further to clearly analyze the important issues of this case, and be sure to describe why this is a case of disparate impact.
”
CRITERION: Distinguish the theory of disparate (or adverse) impact from the theory of disparate treatment.
DISTINGUISHED
PROFICIENT
BASIC
NON-PERFORMANCE
Basic
Partially distinguishes the theory of disparate (or adverse) impact from the theory of disparate treatment.
Faculty Comments:“
You made a nice start with this objective; however, I would like to see your content developed further to clearly distinguish the theory of disparate treatment from disparate or adverse impact, and this is only briefly addressed in your assignment.
”
CRITERION: Analyze the outcome of the case.
DISTINGUISHED
PROFICIENT
BASIC
NON-PERFORMANCE
Non-Performance
Does not state the outcome of the case.
Faculty Comments:“
It is important to select a legal case of disparate impact as the focus of your assignment, and it is unclear if the case you selected is this type of case based on the information provided. Please develop your content further to clearly analyze the outcome of this case, and be sure to apply disparate impact theory.
”
CRITERION: Analyze the evidence of discriminatory effects.
DISTINGUISHED
PROFICIENT
BASIC
NON-PERFORMANCE
Non-Performance
Does not describe the evidence of discriminatory effects.
Faculty Comments:“
It is important to select a legal case of disparate impact as the focus of your assignment, and it is unclear if the case you selected is this type of case based on the information provided. Please develop your content further to clearly analyze the evidence of discriminatory effects in this case, and provide specific examples of connections to the rule, policy or process.
”
CRITERION: Describe how the Uniform Guidelines on Employee Selection Procedures help employers avoid issues related to disparate or adverse impact.
DISTINGUISHED
PROFICIENT
BASIC
NON-PERFORMANCE
Non-Performance
Does not identify how the Uniform Guidelines on Employee Selection Procedures help employers avoid issues related to disparate or adverse impact.
Faculty Comments:“
Please develop your content further to address this in your work.
”
COMPETENCY: Communicate in a manner that is scholarly and professional.
CRITERION: Commun.
How to Use Background Screening to Hire Ex-Offenders: The employment of ex-offenders exposes you to risks that seemingly pull in opposite directions. Learn how you can use background screening in compliance with applicable laws to thread the needle between these risks. The process puts you on firmer ground if you decide to exclude an ex-offender, and it may help you find an applicant who will become an excellent employee.
EEOC Guidance on Criminal Background ChecksNorm Finkel
Based on recent pronouncements by the U.S. Equal Employment Opportunity Commission (“EEOC”), businesses that conduct criminal background checks do so at their own risk. Companies that either ask job applicants if they have been convicted of a felony or check criminal histories expose themselves to potential discrimination lawsuits. Under the EEOC’s recent Enforcement Guidance (“Guidance”), while conducting criminal background checks is not, by itself, unlawful, the use of criminal histories can be discrimina-tory in its impact on minorities and can result in liability for an employer if the employer cannot show a “business necessity” for rejecting an applicant based upon the applicant’s criminal past.
Overall Comments Overall you made a nice start with your U02a1 .docxjacksnathalie
Overall Comments:
Overall you made a nice start with your U02a1 assignment. Please see my specific feedback below for each objective, and I can be reached at: [email protected] or 813-417-0860 if you have any questions about my comments.
COMPETENCY: Analyze the impact of legal and regulatory issues on staffing management.
CRITERION: Describe the important issues in the case.
DISTINGUISHED
PROFICIENT
BASIC
NON-PERFORMANCE
Non-Performance
Does not identify the important issues in the case.
Faculty Comments:“
It is important to select a legal case of disparate impact as the focus of your assignment, and it is unclear if the case you selected is this type of case based on the information provided. Please develop your content further to clearly analyze the important issues of this case, and be sure to describe why this is a case of disparate impact.
”
CRITERION: Distinguish the theory of disparate (or adverse) impact from the theory of disparate treatment.
DISTINGUISHED
PROFICIENT
BASIC
NON-PERFORMANCE
Basic
Partially distinguishes the theory of disparate (or adverse) impact from the theory of disparate treatment.
Faculty Comments:“
You made a nice start with this objective; however, I would like to see your content developed further to clearly distinguish the theory of disparate treatment from disparate or adverse impact, and this is only briefly addressed in your assignment.
”
CRITERION: Analyze the outcome of the case.
DISTINGUISHED
PROFICIENT
BASIC
NON-PERFORMANCE
Non-Performance
Does not state the outcome of the case.
Faculty Comments:“
It is important to select a legal case of disparate impact as the focus of your assignment, and it is unclear if the case you selected is this type of case based on the information provided. Please develop your content further to clearly analyze the outcome of this case, and be sure to apply disparate impact theory.
”
CRITERION: Analyze the evidence of discriminatory effects.
DISTINGUISHED
PROFICIENT
BASIC
NON-PERFORMANCE
Non-Performance
Does not describe the evidence of discriminatory effects.
Faculty Comments:“
It is important to select a legal case of disparate impact as the focus of your assignment, and it is unclear if the case you selected is this type of case based on the information provided. Please develop your content further to clearly analyze the evidence of discriminatory effects in this case, and provide specific examples of connections to the rule, policy or process.
”
CRITERION: Describe how the Uniform Guidelines on Employee Selection Procedures help employers avoid issues related to disparate or adverse impact.
DISTINGUISHED
PROFICIENT
BASIC
NON-PERFORMANCE
Non-Performance
Does not identify how the Uniform Guidelines on Employee Selection Procedures help employers avoid issues related to disparate or adverse impact.
Faculty Comments:“
Please develop your content further to address this in your work.
”
COMPETENCY: Communicate in a manner that is scholarly and professional.
CRITERION: Commun.
How to Use Background Screening to Hire Ex-Offenders: The employment of ex-offenders exposes you to risks that seemingly pull in opposite directions. Learn how you can use background screening in compliance with applicable laws to thread the needle between these risks. The process puts you on firmer ground if you decide to exclude an ex-offender, and it may help you find an applicant who will become an excellent employee.
Inside: CPA objectivity important when valuing a business; Court must unravel complicated real estate transfers; how to manage clients\' goodwill during a sale
Check out our Client Advisor for Winter 2011. Includes articles on hiring practices, unemployment optoins, manufacturing deductions, tips for starting a new business and more!
The mid-term elections are over and there were sweeping changes made in Congress. Now more than ever is the time to review your situation to save money with year-end tax planning. We strongly encourage you to read the attached letter highlighting several areas of interest. We are available to help and guide you through these changes, please contact us at your earliest convenience if you have any questions or if you would like to schedule a meeting before year end so that we can advise you on a plan that best fits your needs.
The recently enacted federal healthcare legislation will affect virtually everyone and will mean significant changes for patients, insurers, employers, hospitals and physicians. This is one of the largest changes to the tax laws in the past 30 years. Are you interested in finding out how the Reform will affect you or your business? We want to help. We are offering presentations to businesses and groups to provide information on how the Reform may impact you.
For more information visit our website at www.kl-cpa.com.
What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s DholeraAvirahi City Dholera
The Tata Group, a titan of Indian industry, is making waves with its advanced talks with Taiwanese chipmakers Powerchip Semiconductor Manufacturing Corporation (PSMC) and UMC Group. The goal? Establishing a cutting-edge semiconductor fabrication unit (fab) in Dholera, Gujarat. This isn’t just any project; it’s a potential game changer for India’s chipmaking aspirations and a boon for investors seeking promising residential projects in dholera sir.
Visit : https://www.avirahi.com/blog/tata-group-dials-taiwan-for-its-chipmaking-ambition-in-gujarats-dholera/
Digital Transformation and IT Strategy Toolkit and TemplatesAurelien Domont, MBA
This Digital Transformation and IT Strategy Toolkit was created by ex-McKinsey, Deloitte and BCG Management Consultants, after more than 5,000 hours of work. It is considered the world's best & most comprehensive Digital Transformation and IT Strategy Toolkit. It includes all the Frameworks, Best Practices & Templates required to successfully undertake the Digital Transformation of your organization and define a robust IT Strategy.
Editable Toolkit to help you reuse our content: 700 Powerpoint slides | 35 Excel sheets | 84 minutes of Video training
This PowerPoint presentation is only a small preview of our Toolkits. For more details, visit www.domontconsulting.com
Buy Verified PayPal Account | Buy Google 5 Star Reviewsusawebmarket
Buy Verified PayPal Account
Looking to buy verified PayPal accounts? Discover 7 expert tips for safely purchasing a verified PayPal account in 2024. Ensure security and reliability for your transactions.
PayPal Services Features-
🟢 Email Access
🟢 Bank Added
🟢 Card Verified
🟢 Full SSN Provided
🟢 Phone Number Access
🟢 Driving License Copy
🟢 Fasted Delivery
Client Satisfaction is Our First priority. Our services is very appropriate to buy. We assume that the first-rate way to purchase our offerings is to order on the website. If you have any worry in our cooperation usually You can order us on Skype or Telegram.
24/7 Hours Reply/Please Contact
usawebmarketEmail: support@usawebmarket.com
Skype: usawebmarket
Telegram: @usawebmarket
WhatsApp: +1(218) 203-5951
USA WEB MARKET is the Best Verified PayPal, Payoneer, Cash App, Skrill, Neteller, Stripe Account and SEO, SMM Service provider.100%Satisfection granted.100% replacement Granted.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Attending a job Interview for B1 and B2 Englsih learnersErika906060
It is a sample of an interview for a business english class for pre-intermediate and intermediate english students with emphasis on the speking ability.
2. Good option for unemployed: Go back to school
Be sure to look at tax benefits
The credit is available for four years of a full- or part-time
degree or certificate program. Qualifying expenses include
tuition and fees, but not room and board.
The credit is phased out for a single taxpayer with modified
adjusted gross income over $80,000 or for joint filers with over
$160,000. The credit is allowed against both the regular and
alternative minimum tax (AMT), and up to 40 percent of it
may be refundable. The credit is set to expire after 2010.
Lifetime Learning Credit – The maximum credit is $2,000
per year for a postsecondary eligible education institution.
If you or someone close to you is temporarily out of work in Moreover, the credit is available for courses taken to acquire
these difficult economic times, you should be aware of some or improve your job skills.
of the tax law provisions that could benefit you. The credit amount is 20 percent of the first $10,000 in
If you itemize your deductions, you may be able to deduct qualifying expenses.
job-hunting expenses, as long as you are seeking a job in the Work-related expenses – An employee can deduct
same line of business. The expenses are nondeductible if you work-related expenses, job-hunting expenses, plus other
are seeking your first job or employment in a new line of business miscellaneous expenses, as a miscellaneous deduction, but
or if you have experienced a long period of unemployment. only for amounts that exceed 2 percent of adjusted gross
While you are unemployed, or if you have additional time income. If you are self-employed, you can deduct the expenses
on your hands because of a temporary layoff or reduced work directly from self-employment income.
hours, consider the possibility of improving your marketability To the extent education expenses qualify for a credit and/or
through education or training. The tax law provides a number an itemized deduction, you can’t double-count the same
of valuable benefits. And best of all, most of these benefits are expenditure. You should determine which characterization is
available for any field of study, not just your current field. the more beneficial to you.
American Opportunity Tax Credit – Formerly known Finally, if you have been unemployed for more than 60 days,
as the Hope credit, the maximum American Opportunity Tax be sure to tell prospective employers that hiring you could
Credit is $2,500. The credit amount is 100 percent of the first qualify them for tax credits under the Hiring Incentives to
$2,000 of qualifying expenses, plus 25 percent of the next $2,000. Restore Employment Act. ❚
Manufacturing deduction
It’s the highest ever in 2010
Every business in the manufacturing sector, whether small
or large, should consider the domestic production activities
deduction, sometimes referred to as the IRC §199 deduction.
For 2010, the deduction has reached its maximum rate of 9
percent – three times the amount available initially. The
deduction was first available in 2005 at a rate of 3 percent of
“qualified production activity income.” Preparation of food
As a result, more businesses may find it worthwhile to and beverages for retail
calculate and substantiate the deduction than in previous sale is not eligible for
years, when the percentage was lower.
The rules are complex, and the calculations can be difficult, the deduction.
so you need to weigh the benefit of the deduction against the Preparation of food and beverages for retail sale is not eligible
cost of calculating and supporting it. for the deduction. Activities that are purely services – except
You must be willing to undertake the effort to properly in the fields of construction, engineering and architecture –
identify and substantiate qualifying activities and to allocate also do not qualify.
income and expenses. The domestic manufacturing deduction can be quite valu-
The deduction is available for a wide range of production able. A 9 percent deduction is equivalent to lowering your
activities performed in the United States, including manufac- marginal tax rate by approximately 3 percentage points.
turing; mining; oil extraction; farming; production of software, Most companies that qualify for the deduction will need
recordings and films; and construction of real property and the services of an experienced tax adviser to assist them with
related architectural and engineering services. the required calculations. ❚
Winter 2011
3. Six tips for starting a
new business Are you thinking about starting a new kind of records. However, the business
business? Here are six tax tips every new you are in affects the type of records you
business owner should know: need to keep for federal tax purposes.
1. First, you must decide what type of 5. Every business taxpayer must figure
business entity you are going to establish. taxable income on an annual accounting
The most common types of business are period called a tax year. The most common
the sole proprietorship, partnership, LLC, tax years used are the calendar year or a
corporation and S corporation. fiscal year ending at the end of a month
2. The type of business you operate other thanmonths and someyears may not
exceed 12
December. Tax
taxpayers are
determines what taxes you must pay and
restricted from using a fiscal year.
how you pay them. The four general types
of business taxes are income tax, self- 6. Each taxpayer must also use a con-
employment tax, employment tax and excise sistent accounting method, which is a set
tax. of rules for determining when to report
income and expenses. The most commonly
3. An Employer Identification Number used accounting methods are the cash
is used to identify a business entity. method and an accrual method.
Generally, businesses need an EIN. Visit Under the cash method, you generally
www.IRS.gov for more information about report income in the tax year you receive
whether you will need an EIN. You can also it and deduct expenses in the tax year you
apply for an EIN online at the site. pay them. Under an accrual method, you
4. Good records will help you ensure generally report income in the tax year
successful operation of your new business. you earn it and deduct expenses in the tax
You may choose any record-keeping system year you incur them. Some businesses are
suited to your business that clearly shows required to use the accrual method.
your income and expenses. Except in a few Read more in IRS Publication 583,
cases, the law does not require any special Starting a Business and Keeping Records. ❚
Annoyed with your cell phone service? Some tips
Only 54 percent of cell phone owners are satisfied with their Wireless surcharges under investigation
service, according to a recent annual survey of cell phone The Federal Communications Commission is
users by Consumer Reports National Research Center. investigating the use of wireless surcharge fees
That’s considerably lower than for most products the charged by some individual carriers with names
consumer center researches – and two of three cell phone that sound like government fees, such as
users had a major complaint about service. High cost was the Federal Universal Service Fund Fee.
top complaint. A coalition of consumer groups is
The consumer research center offered some of the following fighting the fees, which can
information to help cell phone users lower their cost and increase cell phone bills by as
improve their service. much as 30 percent. The coalition
Many cell phone users overbuy minutes is calling on the FCC to prevent carriers
Two out of three cell phone owners use 200 minutes or less from imposing the charges for expenses that are
a month of their 600-minute plans. That’s partially because part of doing business. Question any suspicious fees.
they take advantage of free nights and weekend, as well as Avoid buying phone insurance
mobile-to-mobile calling. When you purchase a new phone, you are typically asked if
Review your bill to see if you could save money by switching you want to purchase insurance on it in case the phone is lost,
to a plan with fewer minutes that still has periods of free calling. stolen or damaged. The insurance usually runs from $4 to $8 a
An unusually big bill? A call might help month, often with a $25 to $100 or more deductible.
Did your teenager go over limit by 800 texts? Consumer Reports found that only 17 percent of buyers polled
If you have one of those rare big bills because of unusual got a new phone because the old one broke, and only 3 percent
usage, you may have a chance to have it reduced. because the phone was lost or stolen. Instead, they recommend
Many carriers will reduce or forgive unusual charges if you keeping your old phone until the new phone’s contract ends.
take the time to ask them to. Your best bet: Call a representative. If you lose or break the new phone, reactivate the old one and
Don’t rely on e-mailing your request. use it until you qualify for a free or low-cost phone. ❚
Winter 2011
4. Items ofInterest
Remember rules for mortgage interest deductions Small businesses beware:
With mortgage interest rates at generational lows, you IRS audit rates rising
may be inclined to purchase a new home, take out a loan Is your business ready for a visit from the
to make improvements on your existing home or take out IRS?
a second mortgage to pay down high-interest credit card In the last five years, the number of hours the
debt. IRS spent auditing small businesses with assets
The IRS has issued a reminder that interest deductions of $10 million or less increased by 30 percent,
on home mortgages are limited, including limitations for according to a recent study by Syracuse
home acquisition and home equity indebtedness. University’s Transactional Records Access
➥ There is one limit for loans used to buy, build or Clearinghouse.
substantially improve a residence – called home acquisi- In the same time period, the time the IRS
tion debt. spent auditing companies with $250 million or
➥ There is another limit for loans secured by a quali- more in assets dropped by 33 percent.
fied residence but used for other purposes – called home The average number of hours spent on each
equity debt. audit of large corporations also went down,
The tax law allows a deduction for interest on indebted- from 973 in 2005 to 830 in 2009.
ness secured by your residence. Acquisition indebtedness By contrast, the average number of hours
cannot exceed $1 million. Home equity indebtedness spent on a small or mid-sized business audit
cannot exceed $100,000. remained substantially the same.
CERTIFIED PUBLIC ACCOUNTANTS
3330 W. Esplanade Avenue
Suite 100
Metairie, Louisiana 70002