Compensation Plan Research Paper Example | Topics and Well Written Essays - 1500 words

Compensation Plan - Research Paper Example For example, the ‘All-Employee Option Plans’ which are currently being regulated in sixteen of the nations where Unilever maintains its presence, the workforce has been granted with an incentive to enhance performance levels and meet targets and objectives so as to become eligible for financial rewards (Unilever Group Annual Report and Accounts, 2003). Accordingly, the company has also designed a plan to cater to the classification of senior and top executives who have maintained their presence in the company for significant periods and thus, have greater tenure. Thus, the plan declares what is defined as a the platform that awards senior officials â€Å"’between 0% and 20% of the original conditional award† after the completion of a specified period (Unilever Group Annual Report and Accounts, 2003). The rationale behind the establishment of an ‘equity based compensation plan’ that is further subcategorized into six classifications can be explained by associating the concept with Unilever’s policy of fair compensation. In accordance with this agenda the company aims to continually assess workforce issues, internal mechanisms and labor practices to improve and enhance the transparency of the compensation system on a concurrent basis in 180 nations of operations (Unilever, 2014a). Consequently, the data retrieved with respect to these matters would be compiled the following year so that the formulation of solutions can be conducted to cope with current issues. 2. According to the research presented by Balken and Gomez-Mejia (1990), the decision-making process regarding internal consistency of compensation system is reliant upon several factors, one of which is characterized by the identification of the organizational strategies that must be maintained to guide the company towards the achievement of objectives. Consequently, from the perspective of employees a fair, just or

Environmental Effects of Pesticides Essay Example for Free

Environmental Effects of Pesticides Essay Over 98% of sprayed insecticides and 95% of herbicides reach a destination other than their target species, including nontarget species, air, water, bottom sediments, and food.[1] Pesticide contaminates land and water when it escapes from production sites and storage tanks, when it runs off from fields, when it is discarded, when it is sprayed aerially, and when it is sprayed into water to kill algae.[2] The amount of pesticide that migrates from the intended application area is influenced by the particular chemicals properties: its propensity for binding to soil, its vapor pressure, its water solubility, and its resistance to being broken down over time. [3] Factors in the soil, such as its texture, its ability to retain water, and the amount of organic matter contained in it, also affect the amount of pesticide that will leave the area.[3] Some pesticides contribute to global warming and the depletion of the ozone layer.[4] [edit] Air Pesticides can contribute to air pollution . Pesticide drift occurs when pesticides suspended in the air as particles are carried by wind to other areas, potentially contaminating them.[5] Pesticides that are applied to crops can volatilize and may be blown by winds into nearby areas, potentially posing a threat to wildlife.[6] Also, droplets of sprayed pesticides or particles from pesticides applied as dusts may travel on the wind to other areas,[7] or pesticides may adhere to particles that blow in the wind, such as dust particles.[8] Ground spraying produces less pesticide drift than aerial spraying does.[9] Farmers can employ a buffer zone around their crop, consisting of empty land or non-crop plants such as evergreen trees to serve as windbreaks and absorb the pesticides, preventing drift into other areas.[10] Such windbreaks are legally required in the Netherlands.[10] Pesticides that are sprayed on to fields and used to fumigate soil can give off chemicals called volatile organic compounds, which can react with other chemicals and form a pollutant called tropospheric ozone. Pesticide use accounts for about 6 percent of total tropospheric ozone levels.[11] [edit] Water In the United States, pesticides were found to pollute every stream and over 90% of wells sampled in a study by the US Geological Survey.[12] Pesticide residues have also been found in rain and groundwater.[3] Studies by the UK government showed that pesticide concentrations exceeded those allowable for drinking water in some samples of river water and groundwater.[13] Pesticide impacts on aquatic systems are often studied using a hydrology transport model to study movement and fate of chemicals in rivers and streams. As early as the 1970s quantitative analysis of pesticide runoff was conducted in order to predict amounts of pesticide that would reach surface waters.[14] There are four major routes through which pesticides reach the water: it may drift outside of the intended area when it is sprayed, it may percolate, or leach, through the soil, it may be carried to the water as runoff, or it may be spilled, for example accidentally or through neglect.[15] They may also be carried to water by eroding soil.[16] Factors that affect a pesticides ability to contaminate water include its water solubility, the distance from an application site to a body of water, weather, soil type, presence of a growing crop, and the method used to apply the chemical.[17] Maximum limits of allowable concentrations for individual pesticides in public bodies of water are set by the Environmental Protection Agency in the US.[3][17] Similarly, the government of the United Kingdom sets Environmental Quality Standards (EQS), or maximum allowable concentrations of some pesticides in bodies of water above which toxicity may occur.[18] The European Union also regulates maximum concentrations of pesticides in water.[18] [edit] Soil Many of the chemicals used in pesticides are persistent soil contaminants, whose impact may endure for decades and adversely affect soil conservation.[19] The use of pesticides decreases the general biodiversity in the soil. Not using the chemicals results in higher soil quality,[verification needed][20] with the additional effect that more organic matter in the soil allows for higher water retention.[3] This helps increase yields for farms in drought years, when organic farms have had yields 20-40% higher than their conventional counterparts.[21] A smaller content of organic matter in the soil increases the amount of pesticide that will leave the area of application, because organic matter binds to and helps break down pesticides.[3] [edit] Effects on biota [edit] Plants Nitrogen fixation, which is required for the growth of higher plants, is hindered by pesticides in soil.[22] The insecticides DDT, methyl parathion, and especially pentachlorophenol have been shown to interfere with legume-rhizobium chemical signaling.[22] Reduction of this symbiotic chemical signaling results in reduced nitrogen fixation and thus reduced crop yields.[22] Root nodule formation in these plants saves the world economy $10 billion in synthetic nitrogen fertilizer every year.[23] Pesticides can kill bees and are strongly implicated in pollinator decline, the loss of species that pollinate plants, including through the mechanism of Colony Collapse Disorder,[24][25][26][27] in which worker bees from a beehive or Western honey bee colony abruptly disappear. Application of pesticides to crops that are in bloom can kill honeybees,[5] which act as pollinators. The USDA and USFWS estimate that US farmers lose at least $200 million a year from reduced crop pollination because pesticides applied to fields eliminate about a fifth of honeybee colonies in the US and harm an additional 15%.[1] On the other side, pesticides have some direct harmful effect on plant including poor root hair development, shoot yellowing and reduced plant growth [28]. [edit] Animals Pesticides inflict extremely widespread damage to biota, and many countries have acted to discourage pesticide usage through their Biodiversity Action Plans.[citation needed] Animals may be poisoned by pesticide residues that remain on food after spraying, for example when wild animals enter sprayed fields or nearby areas shortly after spraying.[9] Widespread application of pesticides can eliminate food sources that certain types of animals need, causing the animals to relocate, change their diet, or starve.[5] Poisoning from pesticides can travel up the food chain; for example, birds can be harmed when they eat insects and worms that have consumed pesticides.[5] Some pesticides can bioaccumulate, or build up to toxic levels in the bodies of organisms that consume them over time, a phenomenon that impacts species high on the food chain especially hard.[5] [edit] Birds Bald eagles are common examples of nontarget organisms that are impacted by pesticide use. Rachel Carsons landmark book Silent Spring dealt with the loss of bird species due to bioaccumulation of pesticides in their tissues. There is evidence that birds are continuing to be harmed by pesticide use. In the farmland of Britain, populations of ten different species of birds have declined by 10 million breeding individuals between 1979 and 1999, a phenomenon thought to have resulted from loss of plant and invertebrate species on which the birds feed.[29] Throughout Europe, 116 species of birds are now threatened.[29] Reductions in bird populations have been found to be associated with times and areas in which pesticides are used.[29] In another example, some types of fungicides used in peanut farming are only slightly toxic to birds and mammals, but may kill off earthworms, which can in turn reduce populations of the birds and mammals that feed on them.[9] Some pesticides come in granular form, and birds and other wildlife may eat the granules, mistaking them for grains of food.[9] A few granules of a pesticide is enough to kill a small bird.[9] The herbicide paraquat, when sprayed onto bird eggs, causes growth abnormalities in embryos and reduces the number of chicks that hatch successfully, but most herbicides do not directly cause much harm to birds.[9] Herbicides may endanger bird populations by reducing their habitat.[9] [edit] Aquatic life Fish and other aquatic biota may be harmed by pesticide-contaminated water.[30] Pesticide surface runoff into rivers and streams can be highly lethal to aquatic life, sometimes killing all the fish in a particular stream.[31] Application of herbicides to bodies of water can cause fish kills when the dead plants rot and use up the waters oxygen, suffocating the fish.[30] Some herbicides, such as copper sulfite, that are applied to water to kill plants are toxic to fish and other water animals at concentrations similar to those used to kill the plants.[30] Repeated exposure to sublethal doses of some pesticides can cause physiological and behavioral changes in fish that reduce populations, such as abandonment of nests and broods, decreased immunity to disease, and increased failure to avoid predators.[30] Application of herbicides to bodies of water can kill off plants on which fish depend for their habitat.[30] Pesticides can accumulate in bodies of water to levels that kill off zooplankton, the main source of food for young fish.[32] Pesticides can kill off the insects on which some fish feed, causing the fish to travel farther in search of food and exposing them to greater risk from predators.[30] The faster a given pesticide breaks down in the environment, the less threat it poses to aquatic life.[30] Insecticides are more toxic to aquatic life than herbicides and fungicides.[30] [edit] Amphibians See also: Decline in amphibian population In the past several decades, decline in amphibian populations has been occurring all over the world, for unexplained reasons which are thought to be varied but of which pesticides may be a part.[33] Mixtures of multiple pesticides appear to have a cumulative toxic effect on frogs.[34] Tadpoles from ponds with multiple pesticides present in the water take longer to metamorphose into frogs and are smaller when they do, decreasing their ability to catch prey and avoid predators.[34] A Canadian study showed that exposing tadpoles to endosulfan, an organochloride pesticide at levels that are likely to be found in habitats near fields sprayed with the chemical kills the tadpoles and causes behavioral and growth abnormalities.[35] The herbicide atrazine has been shown to turn male frogs into hermaphrodites, decreasing their ability to reproduce.[34] [edit] Humans See also: Pesticide residue Pesticides can enter the human body through inhalation of aerosols, dust and vapor that contain pesticides; through oral exposure by consuming food and water; and through dermal exposure by direct contact of pesticides with skin.[36] Pesticides are sprayed onto food, especially fruits and vegetables, they secrete into soils and groundwater which can end up in drinking water, and pesticide spray can drift and pollute the air. The effects of pesticides on human health are more harmful based on the toxicity of the chemical and the length and magnitude of exposure.[37] Farm workers and their families experience the greatest exposure to agricultural pesticides through direct contact with the chemicals. But every human contains a percentage of pesticides found in fat samples in their body. Children are most susceptible and sensitive to pesticides due to their small size and underdevelopment.[36] The chemicals can bioaccumulate in the body over time. Exposure to pesticides can range from mild skin irritation to birth defects, tumors, genetic changes, blood and nerve disorders, endocrine disruption, and even coma or death.[38] Some pesticides, including aldrin, chlordane, DDT, dieldrin, endrin, heptachlor, hexachlorobenzene, mirex, and toxaphene, are considered POPs.[39] POPs have the ability to volatilize and travel great distances through the atmosphere to become deposited in remote regions.[39] The chemicals also have the ability to bioaccumulate and biomagnify, and can bioconcentrate (i.e. become more concentrated) up to 70,000 times their original concentrations.[39] POPs may continue to poison non-target organisms in the environment and increase risk to humans[40] by disruption in the endocrine, reproductive, and immune systems; cancer; neurobehavioral disorders,[39] infertility and mutagenic effects, although very little is currently known about these chronic effects. Some POPs have been banned, while others continue to be used. [edit] Pest resistance

Charlotte Brontes Jane Eyre :: essays research papers

Charlotte Bronte makes use of nature imagery throughout "Jane Eyre," and comments on both the human relationship with the outdoors and human nature. The Oxford Reference Dictionary defines "nature" as "1. the phenomena of the physical world as a whole . . . 2. a thing's essential qualities; a person's or animal's innate character . . . 4. vital force, functions, or needs." We will see how "Jane Eyre" comments on all of these. Several natural themes run through the novel, one of which is the image of a stormy sea. After Jane saves Rochester's life, she gives us the following metaphor of their relationship: "Till morning dawned I was tossed on a buoyant but unquiet sea . . . I thought sometimes I saw beyond its wild waters a shore . . . now and then a freshening gale, wakened by hope, bore my spirit triumphantly towards the bourne: but . . . a counteracting breeze blew off land, and continually drove me back." The gale is all the forces that prevent Jane's union with Rochester. Later, Bront†°, whether it be intentional or not, conjures up the image of a buoyant sea when Rochester says of Jane: "Your habitual expression in those days, Jane, was . . . not buoyant." In fact, it is this buoyancy of Jane's relationship with Rochester that keeps Jane afloat at her time of crisis in the heath: "Why do I struggle to retain a valueless life? Because I know, or believe, Mr. Rochester is living." Another recurrent image is Bront†°'s treatment of Birds. We first witness Jane's fascination when she reads Bewick's History of British Birds as a child. She reads of "death-white realms" and "'the solitary rocks and promontories'" of sea-fowl. We quickly see how Jane identifies with the bird. For her it is a form of escape, the idea of flying above the toils of every day life. Several times the narrator talks of feeding birds crumbs. Perhaps Bront†° is telling us that this idea of escape is no more than a fantasy -- one cannot escape when one must return for basic sustenance. The link between Jane and birds is strengthened by the way Bront†° adumbrates poor nutrition at Lowood through a bird who is described as "a little hungry robin." Bront†° brings the buoyant sea theme and the bird theme together in the passage describing the first painting of Jane's that Rochester examines. This painting depicts a turbulent sea with a sunken ship, and on the mast perches a cormorant with a gold bracelet in its mouth, apparently taken from a drowning body.

Symptoms and Treatment of Bronchitis :: Health Medicine

Symptoms and Treatment of Bronchitis Bronchitis is the inflammation of the bronchi. It may develop suddenly, following a head cold (acute bronchitis), or it may persist or return regularly for many years, causing progressive degeneration of the bronchi and lungs (chronic bronchitis). Certain people are more susceptible than others; Men are more of a target to bronchitis than women, out numbering them 10 to 1 cc the reasons are unclear. Of course smokers are 50 times more likely to get chronic bronchitis than nonsmokers. Acute bronchitis is a bacteria or virus infection, often following a cold smoking. People who have acute bronchitis usually have a mild fever, soreness under breast bone, irritated by coughing. First they have a dry cough then the cough later brings up green and yellow mucus. The cough may persist to 4 to 6 weeks. Chronic bronchitis is produced by other chronic problems: sinusitis, smoking, TB, etc. The Bronchi becomes thick, inelastic, and accumulate mucus and pus in lower part of lungs instead of bringing discharges up and out. The result is chronic cough, shortness of breath, sometimes spasm, and frequent infection. In acute bronchitis, the basic symptoms are a head cold, fever and chills, running nose, aching muscles and possibly back pains. This is soon followed by the obvious persistent cough. At first the cough is dry and racking and eventually becomes phlegmy. The persistent cough is worse at night than during the day, and when the person breathes in smoke and fumes. The main symptoms most recognized in chronic bronchitis is, again, a cough, with sputum, often occurring in paroxysms. Other symptoms in chronic bronchitis are dependant on how much, or how little, emphysema is present. This disorder causes the lungs to become overstretched, making the breathing process difficult. The chronic bronchitic with no emphysema tends to be overweight and often has a bluish tinge to his or her lips due to lack of oxygen. Shortness of breath only occurs during exercise and other strenuous activity. The bronchitic with a great deal of emphysema, who has lost a lot of his or her oxygen cc exchanging ability, due to the condition, is short of breath at all times. The bronchitic with emphysema very often are underweight and, as the disease comes worse, develops a barrel chest. The Chronic bronchitic also wheezes because of the obstruction. NOTE: Emphysema is a state of overdistention of the tiny air-containing sacs of the lung. The cause of bronchitis are from viral or bacterial infections which spreads to the chest.

Differences between the Compensation and Benefits Programs used in U. S. and Germany

Compensation refers to the salary and/or wage structures and programs such as job descriptions salary, bonus-based benefits programs, merit based programs and commission-based programs (Patricia & David 125). Compensation and benefits are provided either as variable pay and/or base pay. Stock option plans In Germany, stock option plans are only available for leading employees and German board members. These are usually in the form of phantom stocks, stock appreciation rights or convertible bonds (Ohle 1). At the moment of their exercise, these stock options are taxable.In German stock options are granted in two forms whose difference is primarily based on the tax treatment on them. Stock options in U. S encompass Non-Qualified Stock Options, Put Options and Incentive Stock Options. However, a great percentage of these stock options are not exercisable immediately and are non-transferable thus making it impossible to readily determine their fair market value. This implies that stock o ptions are not taxable when granted in the context of U. S (Patricia & David 127). Operational retirement provisionsUnlike U. S, Germany has operational provisions for its retirement pension plans through which employers make it possible for their workers to change some of their wages into retirement operation plans. This revolves around various models such as the assistance funds, direct insurance, pension funds and direct benefits. U. S lacks such provisions which are not bound to taxation. In German’s case, the most common retirement operational provisions encompass plans such as the 401 (k) and the cash balance plans (Ohle, 1).On a different note, the pension program of US was not made such as to offer old age insurance by itself while that of Germany is considered to be primarily a grant for a basic insurance. Thus private and operational retirement plans are very vital to American retirees unlike for Germans. Private retirement provisions In Germany, there are a social security programs to which employees’ payroll taxes account for half of the contributions while the employers contribute the other half.These include long-range nursing care, unemployment benefits, pensions and health insurance and are the four major German social security parts (Ohle 1). Other social security programs cover social indemnity catered for by the government and the accident insurance handled by the employer. The U. S system on the hand comprises of: the state program for children’s health insurance, supplementary security income, temporary assistance for needy families, health insurance for the disabled and aged, unemployment benefits, state grants for medical assistance programs (DOL 1).The U. S social system is majorly funded through payroll taxes and the overall program is divided into three main parts: survivors, retirement and disability insurance. Unemployment benefits The unemployment program in U. S is funded by the federal and state unemployment taxes paid by employers. Unemployment benefits in Germany are divided into two categories: the unemployment insurance (UI) applicable to previously employed workers who were insured during their tenure; and the unemployment assistance (UA) which comes after UI and has no time limit. The U.S unemployment benefit system differs from the one in Germany in that it covers a wide range of areas not covered by the German program (DOL 1). This is because the U. S program includes a self employment assistance package for the re-employment period, trade readjustment allowance, extended benefits, and assistance for the unemployment due to disasters. Heath care insurance The compensation and benefits program in Germany encompasses a mandatory contribution towards social security in terms of payments to the legal state health care insurance program.However, big salaried employees can opt to join a private health care system rather than the state health care system which is also considered a bene fit to some extent. On the other hand, U. S. has a different health care program known as the Federal Employees’ Health Benefits (FEHB) that enables eligible employees to be part of a group plan for health insurance (Patricia & David 131). U. S also has two other options contributing to health insurance unlike Germany. These include: life insurance under the standard additional and family options and the long-term care insurance paid for fully by the employees. Leave and public holidaysThe terms of employment in German usually include a minimum of twenty-four paid leave days annually for those employees working six days a week on full time basis and 20 days to those working 5 days a week (Ohle, 1). Public holidays however vary form state to state. This includes other paid and protected leave days such as sick leave and maternity leave. U. S on the other hand has different terms when it comes to leave and public holidays. For instance, the U. S Family and Medical Leave Act doe s not entitled employees to any leave provides for a job-protected 12 weeks unpaid leave per any twelve month period incase of care emergencies.

Contemporary Art Answer Essays - Post-Impressionism, Free Essays

Contemporary Art Answer Essays - Post-Impressionism, Free Essays Contemporary art is art produced after 1946 up until this present day. It seems to overlap modern art as modern art did not necessarily diminish until later on. For example, Jeff Koons would be considered a contemporary artist because he has been producing art after 1946, in our lifetime. Of course, with every time period, new art ideas will almost always receive backlash from the media and may be considered shocking. For example, in 2015 when Sacramento was set to erectan $8 million public sculpture (Coloring Book) by HYPERLINK "artnet.com/artists/jeff-koons/" \t "_blank" Jeff Koonsoutside its new basketball arena, not everyone was a fan of the plan. It was intended to capture a child's ecstatic enjoyment of the world, but other artists and critics had mentioned that it does not feel inspired by the movement that created the arena and it does not represent our city or where it's going. Many do not seem to see the enjoyment he is portraying in his work, much like his Balloon Dog.Not only do we see this backlash in this period of contemporary art, but also in previous periods of art, such as post impressionism (modern art). Paul Gauguins Self Portrait with Halo and Snake (1889) caused quite a stir due to Gauguin representing himself as a saint, or saint-like, by including a halo above his head. Of course throughout the decades art has constantly been changing due to the technological advances and the changes that have been made in society as well; art is always responding to real things. Paul Gauguins Self-portrait with Halo and Snake was influenced by HYPERLINK "https://en.wikipedia.org/wiki/Ukiyo-e" \o "Ukiyo-e" Japanese wood-block printsand HYPERLINK "https://en.wikipedia.org/wiki/Cloisonnism" \o "Cloisonnism" cloisonnism, completed several years after he had visited Tahiti. HYPERLINK "https://en.wikipedia.org/wiki/Self-Portrait_with_Halo_and_Snake" \l "cite_note-conisbee-14" In the painting, Gauguin wears the saffron colored robe of a Buddhist monk, perhaps influenced by Van Gogh's earlierSelf-Portrait Dedicated to Paul Gauguin (1888). During that time period, art was heavily influenced by Japanese prints and the impression other artists had left behind in their paintings to inspire other artists in the future. In this current period of contemporary art, Jeff Koons art is inspired by popular culture subjects and reproductions of banal objects; Balloon dog made from stainless steel with a transparent colour coating. His piece that was supposedly meant to be displayed outside the basketball arena was influenced by the enjoyment a child possesses in such simple things in life, much like his other art pieces such as his giant balloon figures. As mentioned before, both artists have received backlash and controversy for their artwork and it is safe to say that almost every artist should expect some sort of a backlash for their art in any time period or context. Art is never perfect and never will be perfect; others may see your artwork diffe rently than you do and interpret its meaning differently than intended. Therefore, although some viewers may be able to have a certain likeness to an artists artwork, the piece will never gain full acceptance of its entire audience. Some art can be appreciated in hindsight as a comment of that time period. Paul Gauguins self-portrait may have created backlash in his time period, but as we intellectually study its meaning and the influence of the piece, we can determine the intentions he or other artists had during that time period. Many people often find Jeff Koons art quite odd, such as his sculpture Coloring Book and Balloon Dog, but in the next time period of art, they may look back and study its meaning and intentions, predicting the motives he and possibly other artists had during that time period. Jeff Koons is a great example of a contemporary artist who intends to show the simplest pleasures in life through his artwork, allowing anyone to understand its simplicity and enjoy every moment of it. Jeff Koons Balloon Dog Paul Gauguin Self Portrait with Halo and Snake

Bush Tax Cut essays

Bush Tax Cut essays After a great 8 years under President Clintons fiscal discipline in the government, we have had a great economic surplus that included other huge surpluses as well. President Bush wants a huge tax cut that obviously can increase interest rates and recreate the loss of consumer and business confidence that had the same deficits during the late 80s and early 90s. While President Bushs proposed tax cut of roughly $2 trillion seems extremely favorable, the reality is that it will hurt the future of our country greatly. Robert E. Rubin, former Secretary of the Treasury, knows a lot about our money and can easily see that President Bushs huge tax cut can create a huge error in economic policy. When looking over the last 20 years and how we have done with fiscal discipline and without fiscal discipline, we can find many clues that our nation has benefited from fiscal discipline. First off, we have gained greatly when our nation has been committed to fiscal discipline and lose greatly when it is not. Another reason is that we have a huge duty to not pass on the burdens of a huge national debt and recession to the next generation, when we can act and stop problems from happening today. In 1993 when President Clinton restored fiscal discipline, there was a huge economic transformation. This transformation included the creation of many new jobs, rising incomes, low inflation, lower percentage of unemployment, and much of todays large current surpluses. Fiscal discipline also contributed greatly to the restoration of confidence by consumers and business that resulted in increase demand, increased investment in new technologies, increased productivity, and sustained growth in gross domestic product. These extremely favorable conditions all occurred because of fiscal discipline and by brining in a huge tax cut of $2 trillion we are seriously threatening the fiscal soundness currently in the federal governmen...