Category: Employment

Utopian Society Is Not Ideal

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Among the discoveries that occurred then was that of the New World by European explorers, and the curiosity concerning these voyages of exploration plus the advent of the printing press meant that printed records of the Renaissance explorations were [soon] everywhere available, and thus Utopia as a product of this exploratory context is undeniable. This is apparent in that its central character is a sailor and that his impressions of the imaginary island of Utopia constitute most of Mores text, which is a cross between travel narrative and social satire. The above quotation from Utopia depicts the Utopian lifestyle, one that has benefits and drawbacks, and the references to work, corruption, and poverty highlight key aspects of any debate considering whether or not one would like to live in Mores Utopia.

The above extract begins with the lack of distractions that might otherwise keep Utopians from their work, but the use of evading and usual convey the familiarity and routine that accompanies employment in Utopia. Everyone has a job, which is a comforting thought in light of the levels of unemployment and the resultant poverty existing in sixteenth- and twenty-first- century England. Elsewhere, we learn that Utopians, of both sexes, are guaranteed work that is suited to both ability and interest: of the other foresaid crafts every man learneth one. And the women [] and if any person [] be desirous to learn also another, he [] occupieth whether he will. However, this employment system is very regimented. Each day begins at four oclock in the morning and consists of three hours of work, followed by lunch and a two hour break, then another three hours of work, then supper, and then everyone goes to bed at eight oclock, and eight hours they give to sleep. In this light the Utopians strict workdays seem more like that of prisoners than of citizens of a democratic nation like Utopia purports to be.

The extract also lists the lack of distractions and vices in Utopia, such as alehouses, brothels, hiding places, and places for secret meetings. Clearly, the rulers of Utopia recognise alcoholism and adultery as dangerous threats to social order, and the absence of opportunities for drunken and licentious behaviour is evidence of the importance of strong family and marriage bonds in Utopia, or in other words, More [] makes family life the most important institution among the Utopians, with adultery being a potentially capital offence. Yet in spite of this firm image of family and marriage, the words no hiding places, no [] secret meetings and in full view of all convey a sense of exposure or surveillance. The latter quotation highlights the Utopians lack of privacy, which seems a high price to pay in order to be perceived as behaving in a respectable way. Thus, there seems to be very little choice but to conform to social rules.

The final sentence of the above extract paints a very attractive picture of the quality of life of the average Utopian in the fact that it there seems to be no poverty on the island. This is apparently because everyone share[s] everything equally, which refers to the Utopians distribution of private property, as is described elsewhere in the book: this they do freely without any benefit, taking nothing again of them to whom the things is given [] So the whole island is as it were one family or household. The Utopian distribution of wealth ensures that there is no poverty or beggary in Utopia and this is an admirable thing, which thus also criticises contemporary attitudes to material possessions, or in other words: Utopians not only do without money but also despise [] the symbols of wealth to which Europeans were so attached. However, such a system does not tolerate individuals desire for personal possessions and this intrudes on ones personal freedom, and so if this were enforced in a real community certainly many would resent having to give up such personal possessions and privileges.

In conclusion, Mores Utopia with its guarantee of jobs and its lack of vices and poverty has many attractions, but it is doubtful that any modern person would want to live there in light of its regimented schedules and its demands on our personal freedoms and possessions. Moreover, Utopia clearly criticises the contemporary social values and practices of Mores time, and in this sense it is difficult to come to any certain judgements as to how seriously More meant the book as a blueprint for a realistic alternative society.

What Kind Of Employment For Senior Citizens Is Available

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Is employment for senior citizens available for men and women, and are there any age qualifications to meet? Does a senior have to be in top physical condition, or are infirmities allowed?

Are your carefully laid plans for a pleasant tour, although perhaps not royal, through your golden years seem to be stalling? Will employment for senior citizens be the answer to your dilemma?

You are not alone? The same feeling is infecting your senior citizen neighbor next door, your sixtyish friend down at the retirement center, your old buddy in the bowling league and your aging sister in Buffalo.

The truth is, you have options! We all do. Too often, we seniors tend to feel betrayed by our government and left to fend for ourselves at the mercy of an indifferent panicking society. Scrub away those thoughts!

You are no different than the forty old accountant that was cut loose by his business firm, or the thirty five year old new car salesman who is left to his own devices.

You are just older than them, but you have a lot more going for you than they do. Most of their experiences and trained talents and skills are still down the road in front of them. Yours are spread out in a panorama behind you.

Look back at your life. Now is the best of times for you to make the things you have learned over the years put you up in front of the growing crowd of employment seekers.

If you were to write down all you have experienced, dealt with, learned from, overcame, and grown from, it would fill an entire library shelf.

Don’t you think that from all of this knowledge and living you can find some things that would increase the performance and productivity of an employers business.

Don’t you realize that the sum of all your hands on training and acquired talents and skills would be of great value to some employer?

There are wheelbarrow loads of gold nuggets kicking around in your head, my friend. Grab hold of a few of them and transform them into that perfect job you are now dreaming about.

It is not as hard to accomplish this as you may think!

Here is a valuable gem of knowledge and fact that should stir up the juices inside of you.
Most vacant employment positions are not even advertised!

Whoa! What does this tell you?

There is no competition for these jobs outside of word of mouth. Why? There are many reasons why this is so.

Maybe the job has not been defined by the manager yet, he knows that the need exists but what will he call it? You can step in and give him a definition. Do some advance homework.

A harried business owner is overworked and wishing for a fairy godmother to wave her wand and provide the perfect assistant. Check out the company and tell him how much easier you can make his life, and earn him more profit as a byproduct.

You read an item in the newspaper, or saw it on the TV news, about a business making substantial growth spurts. That is your cue!

Call the company and inform them all the things you can do for them, and let them know you will be stopping by tomorrow, would he or she have time to spend a few moments with you.

Where can you look for employment for senior citizens? In your own head! Take advantage of your own experience and skills.

There are jobs out there waiting for you. Be creative and bold. It
will happen!

Employment Law – The Enforceability Of Post Employment Restraints Of Trade (vic.)

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Employing highly intelligent and highly qualified employees in a range of sophisticated commercial businesses is a risky business for employers.

To acquire competitive business advantage in an increasingly globalized and networked world of pharmaceuticals, genetics, telecommunications, power supply and information technology requires the employment of highly qualified, well educated, experienced and clever employees.

Potential employers and employees are both well advised to seek legal assistance when drafting or accepting terms of employment. Due to the seniority of these employees, their employment contracts are less likely to be workplace agreements but more likely to be private , one-off, contracts of employment.

Often, employees in the pharmaceuticals, genetics, telecommunications, power supply and information technology industries will have access to secret and confidential information which is both price and market-sensitive. This information might be chemical formulae, scientific and technological data, chemical, electrical or manufacturing trade processes, hardware or software engineering designs, or a range of other sophisticated technological and scientific information. The potential employee will need access to this information to perform his or her anticipated role. When the employment relationship ends, however, the employer is faced with a double problem. First, the employee is leaving. Whether the departure is voluntary or involuntary, it will be an inconvenience and a disruption to the employer. Secondly, and more importantly long term, the departing employee will take with him or her, knowledge of the secret and confidential information which may be the very basis of the employer’s competitive advantage in a particular industry or market.

To minimise this long term disruption, employers often include restraint of trade clauses in employment contracts when employing people in these sensitive areas. Commonly, the restraint of trade will prevent the former employee from seeking employment with any competitor of the former employer in the particular market for a period of time.

In current times, where there is a shortage of trained staff, particularly in scientific and technological areas, the reason why an employee departs is generally because he or she has received a better offer from a competitor.
In deciding whether or not to enforce the restraint of trade clause against a departing employee, Victorian courts have to balance a number of competing factors.

First, neither Australian nor Victorian general law will restrain a former employee from seeking employment with a competitor. Any such restraint must be found in an enforceable clause in the contract of employment with the former employer. Employers, therefore, should always ensure that staff are employed pursuant to written contracts of employment which contain enforceable restraints of trade.

Secondly, Victorian courts will not allow employers to prevent former employees from conducting a living by practising the skills which may have taken many years to acquire through university courses or practical experience. However, this is only a general rule or starting point.

Thirdly, Victorian courts will not allow former employees to obtain an unfair springboard into a new career by abusing the trust of the former employer. Examples are where employees spend an entire weekend photocopying price lists, formulae, client contact details and other confidential information and then resign the following Monday morning to set up a competitive business the following Tuesday morning.

Essentially, Victorian courts perform a balancing act between the competing interests of the employee to be able to continue to gain a living on the one hand and the employer’s interests of being able to reasonably prevent the disclosure of confidential and secret trade-sensitive information to competitors when the employment relationship ceases.

The sorts of factors courts have taken into account are as follows. First, Victorian courts will look to see whether the restraint of trade is reasonable or is too restrictive. Any restraint which tries to prevent an employee from working not only in the particular business of the former employer but any other associated or ancillary business is likely to be struck down. Likewise, a restraint which seeks to prevent an employee from working for an excessively lengthy period (generally more than 12 months) is also highly likely to be struck down and declared unenforceable. To overcome these problems, lawyers draft restraint of trade clauses to have a “waterfall” effect. The clause contains a number of alternatives, for example, starting from a very wide restraint and then proceeding to an increasingly narrow restraint in terms of future employment activities or in terms of length of time. Each one of the alternatives is severable from the contract if declared unenforceable by a court. Accordingly, a court might reject a restraint which provided for former employee X not to be employed in any pharmaceutical industry within South East Asia including Australia. The court, on the other hand, may be prepared to enforce a restraint which prevented employee X from being employed in the field of molecular genetic artificial-blood technology in either Melbourne or in Sydney for a period of one year. Such a restraint is far more precise and reasonably protects the former employer’s confidential information whilst allowing the employee to seek employment in the general field of molecular genetics.

A court must also be satisfied that an employer’s fears are genuine. For instance, is the information really secret and confidential? If the information is only knowledge which an employee would obtain through the repetitive working of his or her ordinary job, courts are less likely to regard this as secret or confidential information. Other sorts of information which are publicly available (even such as client contact details and price lists) may also not qualify. If there is no secret or confidential information, then there can be no restraint of trade.

Courts will also look to see whether the employee was specifically compensated for the restraint when first employed. If an employee received a specific additional sum as a hiring incentive for a longer than normal restraint of trade, courts are more likely to be persuaded that the restraint, when ultimately applied, is reasonable. The employee has accepted the restraint when first employed and has received a specific benefit for it.

Another factor which courts will examine is the seniority of the former employee. The more senior, the more likely it may be that the now departed employee may be capable of encouraging other staff to follow him or her and more capable of influencing former clients to switch allegiance. Alternatively, if the former employee was not employed in a managerial position and was only employed at either a junior or specific technical level, courts may be less worried about wholesale client or staff defections which would need to be prevented by the restraint of trade clause.

Until recently, courts seemed reluctant to enforce restraints of trade for more than 3-6 months. However, recent New South Wales Supreme Court authorities seem to be swinging the pendulum back in favour of employers where the balancing exercise outlined above suggests that the restraint of trade does need to be enforced to reasonably protect the former employer’s market and confidential information interests. For instance, Brereton, J., in John Fairfax Publications Pty Ltd v. Bert & Ors [2006] N.S.W.S.C. 995 upheld a restraint of trade for 12 months in relation to a former employee who had been employed at a senior level. The same judge, in Cactus Imaging Pty Ltd v. Peters [2006] N.S.W.S.C. 17 (18 July 2006) also enforced a restraint of trade for 12 months in a situation where the former employee operated in a restrictive market or oligopoly.

This is a complex area of law. Contracts of employment generally and restraints of trade particularly need to be carefully drafted to have their intended legal effect.

Employers and employees need to be carefully advised on the range of tactics available in post employment scenarios.

Employment Twc

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Employment Twc

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Employment Prospects For Accountants And Cpas

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According to the Bureau of Labor Statistics (BLS) website, “Accountants and auditors held about 1.3 million jobs in 2008.” (As of December 17, 2009, these were the latest statistics available.)

As with many other careers, accountants and auditors worked throughout private industry and government. Of these, about 24% worked for payroll service firms, tax preparation, accounting, and bookkeeping firms. Another 8% were self-employed. Among the larger set of management accountants, internal auditors, or government accountants and auditors, there is a subset who are licensed CPAs. Most CPAs work in urban areas because that’s where the jobs are–most corporate regional or central offices and government offices are in urban areas.

A small percent of accounting professionals are employed as full-time college and university faculty; others teach part-time while working as self-employed accountants or as accountants for private industry or government.

Job growth in the accounting sector is expected to grow faster than the average growth rate for all industries during the decade of 2008-2018. Within that group, CPAs should have the best prospects for employment and expected growth rate higher than those accountants and auditors without the CPA professional designation.

Very strong growth (22%) in the number of accountants and auditor jobs (an increase of 279,400 jobs) over the 2008-18 decade is expected because of several factors. We will discuss the factors tomorrow.

1.IF the economy expands, the number of businesses will increase which means that new jobs will be created in the accounting sector to set up the books, prepare taxes, and provide management advice. As these new businesses grow, the quantity and complexity of financial information reviewed by accountants and auditors on the costs, expenditures, taxes and corporate internal controls will increase as well. As the globalization of business accelerates, there will be an increased demand for accounting expertise and services regarding international trade and accounting rules as well as international mergers and acquisitions.

2.Because of financial scandals, investors will be demanding increased accountability for protecting an organization’s stakeholders. The need for these “accounting watchdogs” will spur job growth in the accounting sector.

3.Forensic accountants who can detect illegal financial activity will be even more in demand as the number of financial crimes increases. Crimes such as embezzlement, bribery, and securities fraud by individuals, by corporations, and by organized crime networks are increasing because computer technology has made these crimes even easier to commit and even harder to uncover. But the “good guys” have weapons as well: the development of new computer software and advanced electronic surveillance technology has made detecting financial crimes easier which increases the likelihood of discovery, investigation, prosecution and conviction. As the success rates of the “good guys” rise, the demand for forensic accountants will rise as well.

4.Opportunities for CPAs who are forensic accountants who support the work of attorneys in family law, bankruptcy and business law are increasing as well. For example, the recent high profile divorce of Sir Paul McCartney and Heather Mills included a dispute over how much the former Beatle, Sir Paul, was actually worth. His side claimed he was worth around USD $785 million while the ex-wife thought he was worth around $1.6 billion. Enter her team of forensic accountants who delved into the situation. As of June 2008, the accountants had not found any evidence which would have compelled the judge to award Ms. Mills more moola than her initial divorce settlement.

5.Changes in laws regarding taxes, financial reporting standards, business investments, mergers and other financial matters will lead to an increased need for accountants and auditors.

6.Changes in financial laws to curb corporate accounting fraud will create more jobs in the accounting sector. With the passage of the Sarbanes-Oxley Act in 2002 (also known as ‘Public Company Accounting Reform and Investor Protection Act’ in the Senate and ‘Corporate and Auditing Accountability and Responsibility Act’ in the House), a new layer of accounting oversight was created to thwart the tide of corporate financial misfeasance. Prior to passage, there were a multitude of corporate and accounting scandals (e.g., Enron, Tyco International, Adelphia, Peregrine Systems and WorldCom) which cost investors billions of dollars. When the share prices of these corporations collapsed, the confidence of the public was shaken and the US securities markets trembled. The act established new or enhanced standards for all US public company boards, management, and for public accounting firms.

By creating a new public agency, the Public Company Accounting Oversight Board (or PCAOB), the act created a number of jobs in the accounting sector for overseers, regulators, inspectors, and those who would discipline accounting firms who were auditing public firms. In addition, another government agency, the Securities and Exchange Commission (SEC) implemented the adoption of dozens of new rules to comply with the Sarbanes-Oxley Act. It is estimated that the growth in the accounting sector will be seen in new jobs being created in:

1.Public Company Accounting Oversight Board will expand to hire more accountants and CPAs to provide independent oversight of public accounting firms which audit their corporate clients. The central oversight board will register auditors as well as setting up the procedural framework for compliance audits, inspections and policing conduct, quality control, and enforcing compliance with specific elements of Sarbanes-Oxley Act (SOX Act).

2.Because the SOX Act prohibits auditing companies from providing services such as consulting and management advice to their clients, it is expected that there will be job growth in accounting companies which provide consulting and other non-auditing advice to their clients.

3.Since Sarbanes-Oxley requires that senior executives of a company (such as the Chief Executive Officer and the Chief Financial Officer) take individual responsibility for the completeness and accuracy of the corporate financial reports, it is likely that those who are rise to C-level will have to have more familiarity with accounting than a manager’s passing glance. This opens a career path for CPAs into the CEO chair as well as the CFO chair. (Since the CEO is asked to sign the company’s tax return, this is all the more reason for the person to be a CPA as well as a manager.)

7.Since 2002, funding for the SEC has nearly doubled. The SEC hires accountants who can censure or bar from practice stock brokers, advisors, or dealers. In addition, SEC hires CPAs and accountants in Washington, D.C., *Division of Corporation Finance, *Division of Enforcement, and the *Office of the Chief Accountant. For SEC jobs examining financial statements in public filings, resolving controversial accounting issues, and in rule writing, there are openings in Atlanta, Boston, Chicago, Denver, Fort Worth, Los Angeles, Miami, New York, Philadelphia, Salt Lake City and San Francisco in the offices of: *Division of Trading and Markets, *Division of Investment Management and the *Office of Compliance, Inspections and Examinations.

The SEC prefers to hire experienced CPAs with three to eight years of public accounting experience in the securities industry. Desirable previous experience would include audit work involving SEC financial reporting, complex internal audit work involving multi-national corporations, or mergers and acquisitions related work. Typically, these accountants enter at the mid- and senior staff accountant positions–in the SK-13 through 17 levels. The grade at which the person starts their SEC career is based on a combination of the amount of relevant work experience and of graduate education in accounting, finance, or related fields.

In looking at the entire market, the best job prospects will be for CPAs while the prospects for accountants and auditors who have a college degree or any certification are good.

Wages for Accountants and Auditors May 2008 BLS Statistics: Median Income: $59,430 Top 10%: $102,380+ “According to a salary survey conducted by the National Association of Colleges and Employers, bachelor’s degree candidates in accounting received starting offers averaging $48,993 a year in July 2009; master’s degree candidates in accounting were offered $49,786 initially.

Accounting Employment Rate of Change In the decade from 2008 to 2018, employment opportunities for accountants and auditors are expected to grow by 22% (or 279,400 new jobs), which is faster than the average for all occupations. As previously mentioned, job growth will be driven by a projected increase in the number of businesses/expansion of the economy, changing financial laws, and corporate governance regulations, and increased accountability for protecting an organization’s stakeholders.

Opportunities for CPAs should increase markedly because their oversight is needed to focus increased scrutiny on corporate finances and accounting procedures. Those CPAs who are management accountants and internal auditors will be needed to uncover and eliminate fraud before audits and to make sure that critical processes and procedures are documented completely and accurately. The need for CPAs who are government accountants will increase because of an effort to make government agencies more efficient and accountable.

Job opportunities for CPAs will increase rapidly while opportunities for accountants and auditors will increase but at a slower rate than for CPAs. The need for accounting clerks will increase as consumers opt for storefront tax preparers such as Liberty and H & R Block, rather than hiring a CPA firm. The shift to tax preparation software will take some business away from CPAs who handled the uncomplicated returns of individuals. This will make a very minor adjustment in employment opportunities while increasing opportunities for clerks.

Job Prospects Across the public and private sectors, job opportunities for CPAs will be excellent while those who are accountants and auditors will be favorable. (Source: US Bureau of Labor Statistics). Enrollment in CPA preparation courses is now growing as more students are attracted to the profession because of its job growth, increased compensation, stability-and in answer to corporate accounting scandals.

In the wake of the Enron and Tyco accounting scandals, the public views professional certification as even more necessary because it ensures that the accountant’s ethics are sound and his/her knowledge and credentials are up-to-date.

Regardless of specialty, accountants and auditors who have earned professional recognition through certification or licensure should have the best job prospects. Applicants with a master’s degree in accounting or a master’s degree in business administration with a concentration in accounting also will have an advantage.

Individuals who are proficient in accounting and auditing computer software or have expertise in specialized areas-such as international business, specific industries, or current legislation-may have an advantage in getting some accounting and auditing jobs. In addition, employers increasingly seek applicants with strong interpersonal and communication skills. Many accountants work on teams with others who have different backgrounds, so they must be able to communicate accounting and financial information clearly and concisely. Regardless of qualifications, however, competition will remain keen for the most prestigious jobs in major accounting and business firms.

In addition to openings from job growth, the need to replace accountants and auditors who retire or transfer to other occupations will produce numerous job openings in this large occupation. —US Bureau of Labor Statistics For accountants, the career path upwards requires that of becoming a CPA, a Certified Public Accountant. Progressing from being an accountant to becoming a CPA offers greater opportunities for promotion to management and higher salaries.

In California, the requirements to sit for the CPA Exam are: *A bachelor’s degree; *24 semester units in accounting-related subjects; *24 semester units in business-related subjects; *150 semester units (or 225 quarter units) of education; *Passing the Uniform CPA Exam; *One year of general accounting experience supervised by a CPA with an active license; and *Passing an ethics course.– Logging 500 hours of attest or auditing experience will allow you to obtain the authority to sign attest reports. In many firms having a CPA license is the only way one is promoted into upper management. Becoming a CPA increases your opportunity for promotions and a higher salary.