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There is today a widely‐accepted environmentalist argument denying a physiologically‐rooted male mathematical advantage
Suppose, for argument's sake, that I am a racist. Suppose that my psychology, my economics, and my politics are predicated on an irrational hatred of Oriental peoples. Finally, suppose that, in the service of my psychological, economic, and political needs, I claim that the peoples of the Orient are shorter than the people of the United States and that they are so for genetic reasons. Would the irrationality of my needs cast doubt on the correctness of my claim?
It is arguable that the central questions requiring explanation by the behavioural and social sciences are those falling under the rubric “nature vs. nurture”. To be sure…
It is arguable that the central questions requiring explanation by the behavioural and social sciences are those falling under the rubric “nature vs. nurture”. To be sure, the issue is oversimplified when stated so simply; there are both physiological and environmental elements in the causation of behaviour, as well as feedback through which each alters the other. Moreover, discussions of this dichotomy can often be seen to be sterile arguments about definition, rather than answers to the empirical question of what is, in fact, happening. What matters is not “nature” or “nurture” in the abstract, but the roles physiology, environment, and the interaction of the two play in generating specific behaviour.
The true measure of the ability of Scholastic Aptitude Tests, high‐school grades, and other variables (and combinations of variables) to predict college performance would…
The true measure of the ability of Scholastic Aptitude Tests, high‐school grades, and other variables (and combinations of variables) to predict college performance would be this: a college would select its students at random, ail selected students would attend the college, and the correlations of the variables with performance at the college would be determined.
The subject of invisible disabilities is becoming more prevalent in the workplace. Invisible disabilities (as defined by the Invisible Disabilities Association) refers to…
The subject of invisible disabilities is becoming more prevalent in the workplace. Invisible disabilities (as defined by the Invisible Disabilities Association) refers to symptoms such as “debilitating pain, fatigue, dizziness, cognitive dysfunctions, brain injuries, learning differences and mental health disorders, as well as hearing and vision impairments.” There are times when employees are hesitant to disclose their invisible disability to their employer or coworkers, which means that accommodations for disabilities may not be requested or made. Accommodations made in the workplace for invisible disabilities can include flexible schedule, special software for assisting with scheduling or prioritizing tasks, or architectural changes such as a standing desk. The paper aims to discuss these issues.
For this literature review, articles on invisible disabilities and accommodations were researched and used to support the importance of accommodations in the workplace.
Invisible disabilities are affecting the workplace and must be addressed. Those struggling with invisible disabilities need to consider sharing information about their disability with their employer as well as requesting accommodation. The question of whether or not to inform coworkers should be left to individual employees and what they feel comfortable divulging. More research needs to be done on how to create learning opportunities and sensitivity in the workplace to those with invisible disabilities. Perhaps training should be offered at the time a new employee begins work.
This literature review is of value because it speaks to an important issue facing today’s workplaces – invisible disabilities and accommodations. Mental illnesses are an invisible disability and as more people are diagnosed and enter the workforce, employers are faced with an increasing demand to meet the needs of these workers. Educating employers and employees on the topic of invisible disabilities and accommodations paves the way to a greater and more productive workforce.
Highly restrictive commercial lease audit clauses have come into vogue in commercial leases over the past decade or so. Their original purpose was to provide a means by which the tenant could verify that the landlord’s accounting was reasonable and proper. The reason for its popularity with landlords is that it has evolved into a tool that allows landlords to capture funds in excess of the agreed‐upon deal based on the intent of a lease contract. Audit clauses typically relate to operating expense statements ‐ sometimes referred to as either OPE (operating expense) or CAM (common area maintenance) statements. Audit clauses have also been used, but with less frequency, by landlords for other billing categories, including electricity surveys and other tenancy‐related charges. Landlords have a fiduciary responsibility to bill their tenants properly. There should be full disclosure and transparency of the detail relating to a landlord’s calculations behind any and all bills rendered to a tenant. Lease audit clauses that limit tenant rights to transparency in a landlord’s billing system should not be allowable. Lease audit clauses are viewed by savvy end‐user tenants as a landlord’s ‘licence to steal’. Time‐limited lease audit clauses motivate landlords to overcharge their tenants: once the audit time limits have passed, the landlord may capture improper payments made by trusting and unsuspecting tenants. The audit clause is generally unfair to a tenant and as such should not be allowed in leases. If one must be present in a commercial lease, then it should at least be tied to a reasonable time frame ‐ such as the local jurisdiction’s statute of limitation, or a minimum of three years. Whether or not an audit clause exists in a lease, a tenant should make every effort to have a specialist lease audit firm review the lease and billings regularly to ensure compliance with specific lease language.
The purpose of this paper is to highlight the quandary that a taxpayer may be in when choosing between disclosing a tax return position that may be contrary to Internal…
The purpose of this paper is to highlight the quandary that a taxpayer may be in when choosing between disclosing a tax return position that may be contrary to Internal Revenue Service (IRS) authorities and potentially subjecting the taxpayer to substantial penalties if the position is not disclosed.
The paper describes the technical rules applicable to tax return disclosures and IRS forms and provides several examples relating to hedge funds.
The tensions between disclosure, possibly triggering an IRS audit, and nondisclosure, possibly resulting in substantial penalties, are not easily resolvable. In addition, financial accounting reporting of uncertain tax positions (FIN 48) must also be considered in weighing the alternatives.
The paper provides timely guidance from experts on tax issues relating to tax return presentation in general, and to tax issues of hedge funds in particular.