Free Essay

Legal Research Paper

In: Other Topics

Submitted By stupidme2
Words 1956
Pages 8
Deepak was hired as a Validation Contractor by Genpharm in January of 2011. At that time, he had signed a contract with Genpharm specifying that he is being hired as an independent contractor for the term of the project related to their Laboratory Information Management Software (LIMS). Contract also specified that he will be paid bi-weekly at the hourly rate of $50/hr without any benefits such as medical, dental, paid sick, vacation and holidays and will not be compensated for overtime. In addition, either party could terminate their relationship upon a two-week notice or breach of contract. Deepak had to report on-site at Genpharm and was expected to work from 9 a.m. to 5 p.m. There was no disciplinary action in the event he failed to do so. After Deepak was hired, he had to train on standard operating procedures related to safety, good manufacturing practices, and good documentation practices per ISO and OSHA regulations. He was provided a laptop by Genpharm to perform his duties related to the project because he would require VPN access in order for him to access Genpharm’s network offsite. Company’s policy prohibited such access on personal laptops for security reasons. He was also provided other necessary office supplies such as pens, notebooks, staplers etc. He received guidelines from the project manager on what documents he will need to write and what validation protocols he will need to execute. The project manager only provided guidance; Deepak was free to choose how the documents were completed. He did not have to follow the format specified in Genpharm’s standard operating procedures as long as the documents met the minimum requirements per the ISO regulations. Deepak’s attendance for project meetings to provide and obtain status updates was not mandatory. Deepak provide status update directly to the project manager. In addition, Deepak did not receive any performance evaluations.
Deepak starting working on another project related to LIMS in November of 2011 before the initial project that he was hired for concluded. After the initial project concluded in December of 2011, Deepak’s contract was renewed to allow him to continue working on the other project. After the Christmas break, Deepak notified the Project Manager that he will resume the project after three weeks because he was going on a last minute vacation. Per the contract, he was not required to provide an advance notice for any time off. After, he came back from vacation he continued working with Genpharm on the second project. His contract was renewed one additional time for a third project before it was terminated in June of 2012 with a two-week notice.
Genpharm had employees in their Validation Department that also had the responsibility of writing validation protocol similar to the ones Deepak was hired to write. However, the department was mainly responsible for equipment and process validation and wasn’t responsible for software validation and did not have the bandwidth to support the LIMS project. Therefore, Deepak was hired to temporarily support the project. By the time his contract was terminated, Genpharm had trained their employees responsible for administrating LIMS on validation related activities as well; therefore, they did not have the need to renew his contract. Upon the termination of his contract, Deepak sued Genpharm alleging that he was misclassified as an independent contractor and should be paid benefits under the California Labor Code.
In Narayan v. EGL, Inc., the plaintiffs filed similar claims alleging that EGL misclassified its drivers as contractors rather than employees. The Court of Appeals for the 9th Circuit held that to establish prima facie case under California law that the relationship was one of employer/employee, the plaintiff needs to provide evidence that he provided services for an employer. Once the employee establishes a prima facie case, the burden then shifts to the employer to prove that the presumed employee was an independent contractor. Deepak provided services for Genpharm and therefore has satisfied the elements of the prima facie case. Genpharm now bears the burden to prove that Deepak was an independent contractor and not an employee.
Historically, courts in similar cases involving the employment relationship have applied the common law test in the absence of an applicable statutory definition of an “employee.” The principal test of an employment relationship under common law is whether the person to whom service is rendered has the right to control the manner and means of accomplishing the result desired. In Arnold v. Mutual, court determined that Mutual did not have significant control over the manner and means by which Arnold, an insurance agent, accomplished the results of the services she performed because she used her own judgment in determining whom she would solicit for applications and in what manner she would solicit them. In addition, the general manager at Mutual only provided guidance and did not monitor or supervise Arnold’s work schedule. Arnold’s attendance to meetings and trainings was not mandatory; training was only required in respect to compliance with state law directives. Moreover, Arnold did not receive any performance evaluations during her appointment at Mutual. Similarly, Genpharm did not have significant control over the manner and means by which Deepak rendered his services of writing and executing validation documents. The project manager only provided guidance, and the training was only required to be in compliance with regulations. In addition, his attendance to the meetings was not mandatory, and he did not receive any performance evaluations.
Even though the issue of control has been given significance in such cases, in Narayan v. EGL, the “right to discharge at will, without cause” was determined as the most important indicator of an employment relationship. The court determined that the contract between EGL and its driver with the clause that the contract could be terminated by either party upon thirty day notice or upon breach of contract was a substantial indicator of an at-will employment relationship. However, in Varisco v. Gateway, the court held that a termination at-will clause for both parties may properly be included in an independent contractor agreement, and is not by itself a basis for changing the relationship to one of an employee. Genpharm can defend the contract signed with Deepak with similar contract terms by using the reasoning in Varisco v. Gateway.
Case law has recognized that the principal factor of the common law test, focusing on the issue of control, is not exclusive, and has articulated additional factors. These secondary factors are: whether the one performing services is engaged in distinct occupation or business; the kind of occupation, with reference to whether, in the locality, the work is usually done under the direction of the principal or by a specialist without supervision; the skill required in the particular occupation; whether the principal or the worker supplies the instrumentalities, tools, and the place of work for the person doing the work; the length of time for which the services are to be performed; the method of payment, whether by the time or by the job; whether or not the work is part of the regular business of principal; and whether or not the parties believe they are creating the relationship of employer-employee. Case law has also established that such individual factors are not to be applied mechanically as separate tests, but are intertwined, and often given weight depending on the particular combination of factors.
In EGL v. Narayan, majority of the facts pointed towards an employer/employee relationship between EGL and the drivers. As advised by EGL’s instruction video to the drivers, the delivery services provided by the drivers were an essential part of the regular business of EGL. The occupation drivers were engaged in did not require a high level of skill. They were not required to possess any special license beyond a normal driver’s license, and no skills beyond the ability to drive. Even though the drivers supplied equipment used to deliver packages, EGL provided other supplies such as EGL-branded boxes and packing tape to their drivers for package pick-ups. Finally, the drivers worked with EGL for several years because their contracts were renewed automatically. While weighing all the factors as a whole, the court determined that there was sufficient evidence to indicate that an employment relationship existed between EGL and the drivers.
Deepak didn’t engage in a distinct occupation; there were employees at Genpharm that performed similar services under supervision. He was provided with tools and instruments in the form of a laptop, office supplies and Genpharm specific forms. He was also required to work out of the Genpharm facility. He was paid by the hour and not by the job; although, the court in Varisco v. Gateway held that contractors can be paid by the hour. His contract was twice before it was terminated, and he worked with Genpharm for about year and a half. However, services provided by Deepak were not part of the regular business of Genpharm, and Deepak signed a contract with Genpharm specifying that he is being hired as an independent contractor. All these factors along with the principal factor of control will have to be weighed and considered as a whole to determine whether an employment relationship existed between Deepak and Genpharm.
In Narayan v. EGL, significant control by EGL over its drivers was found from the facts that EGL provided training to its drivers, instructed them on how to handle customer complaints and conduct themselves when receiving assignments and packages, disciplined the drivers for showing up late to work, required drivers to give advance notice for vacation, and regulated drivers’ appearance by requiring them to wear EGL branded shirts, safety boots, and an EGL identification card. Even though Deepak was expected to work certain hours, he was not disciplined in the event he failed to do so. In addition, Genpharm did not require advance notice for vacation. While considering these additional facts, it can be assumed that Genpharm did not exercise significant control over Deepak.
When the facts in Deeapak’s case are applied to the principal factor of control and additional factors as established by the case law, they provide Genpharm with a stronger position against Deepak’s claim. Genpharm is recommended not to settle because it is likely that the court will decide in Genpharm’s favor after weighing all the factors and considering them as a whole. Even though there are factors that are indicative towards employment relationship, they may not have sufficient weight to support Deepak’s claim after all the factors are combined together. Since there is still an uncertainty, it’s recommended that Genpharm establish practices in the future to prevent such claims. Genpharm should establish a questionnaire addressing the factors established by case law that will help determine whether to hire a contractor or employee for specific services. If there is still an uncertainty, Genpharm can consult the IRS to determine whether the individual providing the services will be considered an employee for federal tax purpose. Similarly, the Employment Development Department of California can also be consulted to determine whether the individual providing the services will be considered an employee for California Unemployment or Disability Insurance purposes. These practices can help prevent future misclassification. In addition, training can be provided to managers and supervisors that are required to interact with contractors on regular basis to raise awareness on the subject of exercising control over the services provided by the contractors. Moreover, the contracts should include terms in regards to the use of space, instruments and tools required to perform services for Genpharm. They should state that the contractor should provide the necessary tools and equipment or pay a fee to Genpharm for providing the necessary facilities, tools and equipment to render services.…...

Similar Documents

Free Essay

Research Paper

...Transport policy in 2011: a new direction? RESEARCH PAPER 11/22 2 March 2011 This paper outlines the changes made to transport policy by the Conservative-Liberal Democrat Coalition Government and looks at some of the long term transport challenges the government is likely to face over the course of this Parliament. It complements and updates House of Commons research paper 10/28, Transport policy in 2010: a rough guide. Louise Butcher Matthew Keep Recent Research Papers 11/05 Social Indicators 18.01.11 11/06 Scotland Bill [Bill 115 of 2010-11] 19.01.11 11/07 Estates of Deceased Persons (Forfeiture Rule and Law of 19.01.11 Succession) Bill [Bill 8 of 2010-11] 11/08 Unemployment by Constituency, January 2011 19.01.11 11/09 Fixed-term Parliaments Bill: Commons Stages 21.01.11 11/10 UK Defence and Security Policy: A New Approach? 21.01.11 11/11 Health and Social Care Bill [Bill 132 of 2010-11] 27.01.11 11/12 Economic Indicators, February 2011 01.02.11 11/13 Anonymity (Arrested Persons) Bill [Bill 9 of 2010-11] 02.02.11 11/14 Education Bill [Bill 137 of 2010-11] 03.02.11 11/15 Budget Responsibility and National Audit Bill [HL] 08.02.11 [Bill 143 of 2010-11] 11/16 The Local Government Finance Settlement 2011-13 08.02.11 11/17 Legislation (Territorial Extent) Bill [Bill 10 of 2010-11] 08.02.11 11/18 Wash-up......

Words: 27685 - Pages: 111

Free Essay

Legal Research Paper

... In Maria Avila’s case, there were also comments alleging her “old” age, and while she did not know who started them, those remarks alone, as seem above in Reid v. Google, while they can be enough to file a claim, are not by themselves enough to prove age discrimination. Reid was fired for not being a “fit” to Google’s culture; Avila was terminated because she was not a fit to the new Saratoga Hostel’s performance standard policy. Under FEHA, the employer is required to establish that its practice is justified by business necessity. In Avila’s case, Saratoga Hostel can prove that under the new business plan, the company was forced to change their performance standard in order to stay in business. In Earl v. Nielsen Media Research, No. 09-17477 (9th Cir. Sept. 26, 2011) Christine Earl was hired by Nielsen Media, Inc. (“Nielsen”) in 1994 at age 47. She worked for 12 years as a Membership Representative, or “recruiter” until her termination. Nielsen committed three company policy violations before being placed in Development Improvement Plan (“DIP”) in February 2006. The “DIP” “stated that her failure to meet company expectations in the future “may result in the implementation of the disciplinary process,” a “PIP” “states that failure to meet expectations may result in further disciplinary action up to and including termination.” At no point during her time at Nielsen was Earl placed in a Performance Improvement Plan (“PIP”.) The same year, Earl’s supervisor......

Words: 1729 - Pages: 7

Premium Essay

Research Paper

...Research Paper How does an imposed requirement of regularly identifying exposure to operational risk benefit an insurance company? Executive Summary The topic of this research paper is how an imposed requirement of regularly identifying exposure to operational risk benefits an insurance company. Risks occur naturally in all business, but if risk is not controlled, there are plenty of consequences that can arise. Insurance companies deal with risk everyday, ranging from fraud, car theft, health policies, and bonds and stocks. Operational risk is defined as the resulting risk that is present after financial and analytical risk is analyzed. Actuaries are able to use many mathematical and statistical techniques that are used to calculate these risks for insurance companies. Using probability distributions and random variables, actuaries are able to identify, evaluate, and manage or control these risks. Studies on car theft have been performed to determine the percentage of risk involved in this type of risk. Different theories and hypothesis have been developed to analyze these situations. This allows insurance companies to proceed with the possibility of emerging fraud. Banks also involve different types of risk that can be modeled under a process known as Linear Discriminant Analysis. Life insurance companies involve policies between insurers and policyholders. Every contract is different for every policyholder, so the risk involved with life insurance varies greatly.......

Words: 2616 - Pages: 11

Premium Essay

Legal Forms Paper

...Running Head: Legal Forms of Business Paper Legal Forms of Business Paper Yajaira Francisco LAW/531 Business Law Instructor Robert Lewandowski April 8, 2013 Legal Forms of Business Paper Starting a business involves knowledge of the different options for forming an organization. A business owner should research the liability and risks that a business may encounter in the future. Depending on the type of business formation, a business owner needs to protect their personal assets in the event of a possible lawsuit. This paper will provide an explanation and scenarios for the different options of business formation: corporation, S corporation, franchise, limited liability company, limited liability partnership, partnership, and sole proprietorship. Corporation A future business owner is interested in establishing a service company such as a construction company, auto repair, auto detailing, cleaning service or event planning. The risks for lawsuits are very high. Any customer can file suit for a variety of reasons. The future business owner must seek a team that has the knowledge in operating a service company and understand the type of business law involved. The future business owner is working with a team of individuals that are willing to invest in the company and its vision. The first step is to form a business that will protect the personal assets of all parties involved in the company. The business owner has decided to form a corporation. A......

Words: 1275 - Pages: 6

Premium Essay

Research Paper

...I ACKNOWLEDGEMENT This research paper is made possible through the help and support from everyone, including: parents, teachers, family, friends, and in essence, all sentient beings. Especially, please allow me to dedicate my acknowledgment of gratitude toward the following significant advisors and contributors: First and foremost, I would like to thank to Mrs. Juliet Lamug our English Teacher to Mrs. Jocelyn Ligsay the librarian in allowing the researcher to use the library in full accommodation. Second, I would like to thank to Mr. Isabelo V. Agpalza Jr. and Ms. Marissa V. Agpalza to read my Research Paper and to provide valuable advices. Finally, I sincerely thank to my parents, family, and friends, who provide the advice and financial support. The product of this research paper would not be possible without all of them. And I would like also to thank to our Almighty God. The researcher II DEDICATION This Research Paper is lovingly dedicated to our respective parents who have been our constant source of inspiration. They have given us the drive and discipline to tackle any task with enthusiasm and determination. Without their love and support this project would not have been made possible.  The researcher III Table of Contents I. Title Page-----------------------------------------------------------I II. Acknowledgement-----------------------------------------------II III.......

Words: 6130 - Pages: 25

Premium Essay

Research Paper

...way you would in the United States because both countries desire different things. Introduction This paper analyses the differences in marketing environments between Singapore and the United States, and is structured into five tables. Table 1 presents general differences between Singapore and the USA; it also gives information on both countries. For example, it shows the differences in land size, population, and GDP. Table 2 discusses trade relationship between Singapore and the USA. It explains the U.S. exports and imports from and to Singapore over the past five years. It also explains the key products and services that both countries export and import. Table 3 describes the differences in social/cultural environments between Singapore and the USA. It explains more about the differences in diversity, social class, and educational systems that both of these countries practice. Table 5 describes the differences in economic environment between Singapore and the USA. The table goes more into detail about the differences in the economic system that both countries have, as well as the differences between their import percentage of GDP, and export percentage of GDP. In the last section of the paper it will discuss the opportunities for products to be marketed in Singapore. Justification of the Research The research that has been taken to configure this research analysis paper on Singapore and the USA was very important and crucial. It is important because it shows how you......

Words: 3151 - Pages: 13

Premium Essay

A Guide to India’s Legal Research and Legal System

... Bottom of Form A Guide to India’s Legal Research and Legal System   By Dr. Rakesh Kumar Srivastava Dr. R.K. Shrivastava is presently Chief Librarian at the Supreme Court of India, New Delhi.  He has more than twenty-four years of experience in the field of law librarianship in India.  He has a degree in Law, a Postgraduate degree in Library & Information Science and a Doctorate degree in Library & Information Science.  He has been a guest faculty member in many institutions, an academic counsellor of Indira Gandhi National Open University (IGNOU) and the Rajarishi Tandon Open University, Allahabad.  He has been an Honorary Principal of School of Law of Library Science, Lucknow for more than 15 years. He is a member of many professional bodies, including his service as the General Secretary of the U.P. Library Association and the Vice-President of the Indian Library Association.  Due to his work in the field of law librarianship, he has been awarded by the U.P. Government. He is presently a member of the Academic Council, Hidayatullah National Law University, Raipur.   He recently delivered lectures on legal research methodology in National Judicial Academy, Bhopal and Karnataka Judicial Academy, Bangalore, Academic Staff College, Jamia Milia Univesity and in Ranganathan Research Circle, New Delhi.   He has published more than fifty papers on various aspects of library and information science and law, and he has presented papers in many national and......

Words: 7075 - Pages: 29

Free Essay

Research Paper

...obligation in accommodating the needs and demands of their students in spite of their condition. B. Statement of the Problem This study aims to answer the question: 1. What are the programs and facilities of DLSU-D that cater to the needs of physically disabled students? C. Significance of the Study • School Administration. This study would help the school administration to measure the efficiency of the programs and facilities designed for students with disabilities. It will enable them to know the ways on how they can further develop and establish appropriate actions for improvement. This will also bridge the gap between the students and the administration. • Engineers and Architects of DLSU-D. This research paper would help both engineers and architects of DLSU-D to conceptualize designs and construct additional facilities and structures intended for the welfare of physically challenged Lasallians. This would also help determine and assess if the facilities currently established in the university is still sufficient and effective. • Physically disabled students of DLSU-D. This study would raise awareness to students with disabilities of what DLSU-D offers that will support their condition. This will also give them a chance to see if the university is good enough in handling students like them. The programs created for their welfare would encourage and motivate them to continue studying and graduating in this university. ......

Words: 3851 - Pages: 16

Premium Essay

Legal Research

...1963 and is recorded on page 234 of volume 371 in the United States Reporter.            Lamb v. California, 371 U.S. 234 (1963). 2.       Please list all of the courts whose decisions are binding upon the federal district court for the District of Massachusetts.  United States Court of Appeals for the First Circuit United States Supreme Court 3.       From the following sources of law within our legal system, list them in the order of most binding to least binding (assume all involved laws are valid) and explain why that order exists. a. state constitution; b. federal constitution; c. state legislation; d. federal legislation. Federal Constitution; Federal Legislation; State Constitution; State Legislation Article VI, Section 2 of the United States Constitution, known as the Supremacy Clause, sets forth that three distinct areas of legislation be at the forefront. It states that the Constitution, Federal statutes, and United States treaties encompass the "supreme law of the land", therefore making them the highest areas of law possible within the legal system of America. Federal legislature can’t violate the Constitution because the Constitution is considered the supreme law of the land. Any federal law trumps any conflicting state law. State legislature is restricted by state constitution. States can’t pass laws that interfere with the Constitution or federal legislation. The Supreme Court has the authority to overturn state laws that......

Words: 416 - Pages: 2

Premium Essay

Legal Research

...For the first assignment, try these short questions involving legal research: 1. Please enter the correct citation for the Supreme Court case of Lamb against California, which was decided on January 7, 1963 and is recorded on page 234 of volume 371 in the United States Reporter. 371 U.S. 234; 83 S. Ct. 326; 9 L. Ed. 2d 495; 1963 U.S. LEXIS 2298, 2. Please list all of the courts whose decisions are binding upon the federal district court for the District of Massachusetts. United States Court of Appeals for the First Circuit United States Supreme Court 3. From the following sources of law within our legal system, list them in the order of most binding to least binding (assume all involved laws are valid) and explain why that order exists. a. state constitution; b. federal constitution; c. state legislation; d. federal legislation; Federal Constitution; Federal Legislation; State Constitution; State Legislation Article VI, Section 2 of the United States Constitution, known as the Supremacy Clause, sets forth that three distinct areas of legislation be at the forefront. It states that the Constitution, Federal statutes, and United States treaties encompass the "supreme law of the land", therefore making them the highest areas of law possible within the legal system of America. Federal legislature can’t violate the Constitution because the Constitution is considered the supreme law of the land. Any federal law trumps any conflicting state......

Words: 313 - Pages: 2

Premium Essay

Research Paper About a Research Paper

...Research Paper about a Research Paper Name place Professor 05/22/11 Research Paper about a Research Paper Research is a way to formulate questions and ideas used to solve a give problem using of all sorts of sources to collect information that would generate a solution. Research in the simplest form could be presented as; my computer keeps rebooting. The research focus could involve looking threw the internet to find web help that addresses the same issue or finding a business that specialize in computer repair by doing a query for computer repair from online in your area or looking threw the phone book. In this instance, someone has prepared both sources with the intention to help find the answer from documented information (Booth, Colomb & Williams, 2008). Over centuries information and been collected in libraries all the information desired. The information age yielding the internet that contains information collected by others for others to answer questions and develop new questions, and find answers. Research papers are also used as a primary form of learning that begins in elementary school and used all threw college and beyond. Carriers have been built for the purpose of conducting research and writing research papers by teachers, scientists, writers, historians, lawyers, engineers – list is goes on. Educators have established the fact that formal research can be a tool used for learning, thinking and understanding......

Words: 1673 - Pages: 7

Premium Essay

Research Paper

...Week 9 Research Paper COM/156 August 11, 2013 Week 9 Research Paper “Marijuana is the finest anti-nausea medication known to science, and our leaders have lied about this consistently. [Arresting people for] medical marijuana is the most hideous example of government interference in the private lives of individuals. It’s an outrage within an outrage within an outrage”. Peter McWilliams Author and Advocate for Medical Marijuana Medical Marijuana has found its place once again as the medical plant that is recognized for its healing potential and properties. How the Government has suppressed its positive potential and healing powers for over 25 years. With the help from many patients, loved ones, research departments and advocate groups to get the Government’s attention to see and understand that the terminally ill and the sick should not be treated as common criminals. They are only trying to find some peace and serenity in their last days. The struggle and fight that has been going on for the last 25 years against the Government. The people were finally heard, with the legalization of Medical Marijuana. The Government wants to regulate everything for their own best interest, the positive effect of decriminalizing marijuana for the terminally ill and the positive economic benefits for our community. Cannabis Sativa, Marijuana, Weed, Herb, Mary Jane these are just a few names that this little 5......

Words: 3304 - Pages: 14

Premium Essay

Legal Paper

...complex because it has been shown that it combines both the role of a “notaire” and a legal representative of the judges. The profession of “Adoul”, also called “notaire traditional” is regulated by the dahir of the 6th of May and modified on the 26th of April 1983. It stipulates that “Adoul” is considered as an auxiliary of the “Taouqit” justice. Like the profession of the “notaire,” the profession of the “Adoul” is considered as a private practice, and requires various steps for a person to have the right to practice it. In fact, to be an “Adoul”, a person has to graduate from either the university of religious case law in Tetouan (faculté de jurisprudence de Tetouan), or from any university in Morocco that is specialized in the field of juridical and Islamic science. The law also stipulates that the candidate should have a good morality to be selected for the practice of the profession. The candidates are nominated by the minister of Justice on the recommendation of the Cadi. D. The difference between a “notaire”, a lawyer, and “Adouls” In Morocco, we have more almost 7000 lawyers, 300 “notaires”, and 5000 “Adouls”. Both notaries and lawyers deal with legal issues; however, their jobs are different. As the opposite of the job of the lawyer, the “notaire” is only responsible for the accordance of the formalities. For example, if one of the parties (buyer or seller) wants to have some legal advice, they have to hire a lawyer who will help the parties prepare their......

Words: 1141 - Pages: 5

Premium Essay

Research Paper

...are required to apply IFRS. Ten years have passed, what is the effect of mandatory IFRS adoption on these countries, and how IFRS affect on earning management. In the paper, I will discuss this question based on some previous finding. Next, I will use IFRS 9 as a specific case for my conclusion. Finally, I will give my opinion on the effect of mandatory IFRS adoption on earning management. Key Words: Accounting Standard, earning management, IFRS, Financial Instrument, bank, impairment of asset, IAS39, IFRS 9 I. The effect of mandatory IFRS adoption on earning management 1.1 In 2012, Yi Lin Chua, Chee Seng Cheong. And Graeme Gould publish a article named “The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence form Australis. This article examines the impact of IFRS on accounting quality by focusing on threes perspectives: (1) earning management, (2) timely loss recognition, and (3) value relevance. In my paper, I will focus on earning management. First, the author talk about the reason he choose Australia. Because Australia is one of the first countries located outside of the EU that has mandated IFRS and is also the first non-EU adopting country that had fully prohibited an early adopting of IFRS prior to the 2005 mandate. After that, the article propose the three research hypotheses: HI: Earnings management has changed following the mandatory adoption of IFRS in Australia. H2: Timely loss recognition has changed following the......

Words: 2776 - Pages: 12

Premium Essay

Legal Paper

...attracting good global talent companies need to pay particular attention to the perception of the company on the part of candidates and new hired people. A well thought out and extensive assimilation process often makes new employees more likely to stay by helping your employees recognize that they work in a multi-cultural environment or a global environment is an official reminder that there is an expectation that they will attend to cultural differences because the meaning of job titles and job responsibilities vary across cultures. For most employers, the application form is the first step in the selection process. Application forms provide a record of salient information about applicants for positions, and also furnish data for personnel research. Interviewers may use responses from the application for follow-up questions during the interview. These forms range from requests for basic information, such as applicant’s names, addresses, and telephone numbers, to comprehensive personal history profiles detailing applicants' education, job experience skills, and accomplishment. Testing is another method of selecting competent future employees. Although testing use has ebbed and flowed during the past two decades, recent studies reveal that more than 80 percent of employers use testing as part of their selection process. As a result, a manager needs to make sure that the test measures only job-relevant dimensions of applicants. Integrity tests measure factors such as......

Words: 385 - Pages: 2

CyberLink PowerDVD v16.0.1907.60 Ultra. | Mary J.Blige ft.Drake - Mr.Wrong. | Ch.496 : A Broken Man