Italian Survival Phrases Dining Out

When you dine out in Italy, you should master certain phrases so you can ensure that you eat what you want, avoid any allergy-related disasters, and pay for the bill without issues. These nine examples are must-know phrases for dining out in Italy. Where indicated, click on the link in the heading to bring up a sound file that will allow you to hear—and practice—the correct pronunciation. Avete un tavolo per due persone?—Do you have a table for two people? When you enter a restaurant, after you greet the host, you can tell him how many people are in your party using the above phrase. You may be asked if you want to dine all’aperto (outside) or all’interno (indoors). If you are dinging with more than two people, swap out due (two) with the number you need. Potrei vedere il menà ¹?—May I see the menu? If you are looking for somewhere to eat and you’re unsure which restaurant is best, you can always ask for the menu in advance so that you can decide before you sit at a table. Usually, however, the menu will be displayed outside for everyone to see. L’acqua frizzante/naturale.—Sparkling/natural water. At the start of each meal, the server will ask you if you prefer sparkling or natural water. You can answer with l’acqua frizzante (sparkling water) or l’acqua naturale  (natural water). Cosa ci consiglia?—What would you recommend for us? After you sit down to eat, you can ask the cameriere (male waiter) or cameriera (waitress) what he or she would recommend. Once your waiter has made a recommendation, you can say â€Å"Prendo/Scelgo questo! (I’ll take/choose this!). Un litro di vino della casa, per favore.—A liter of house wine, please. Ordering wine is such an important part of the Italian dining experience that it counts as a survival phrase. While you can order a fancy bottle of wine, usually the house wine—both white and red—are quite good, so you can stick to those by using the above phrase. If you want red wine, say, Un litro di vino rosso della casa, per favore. If you’re looking for white, you would replace rosso (red) with bianco (white). You can also order un mezzo litro (a half liter), una bottiglia (a bottle), or un bicchiere (a glass). Vorrei†¦(le lasagne).—I would like†¦(the lasagna). After the waiter asks you, â€Å"Cosa prendete? (What will you all have?), you can answer with â€Å"Vorrei†¦ (I would like) followed by the name of the dish. Sono vegetariano/a.—Im a vegetarian. If you have dietary restrictions or preferences, you can tell the server that you’re a vegetarian. Use the phrase ending in â€Å"o† if you’re a male and use the phrase ending in â€Å"a† if you’re a female. Other Phrases for Restrictions Some other phrases you can use if you have dietery restrictions include: Sono celiaco/a. I have celiac disease.Non posso mangiare i piatti che contengono (il glutine). I can’t eat dishes that contain (gluten).Potrei sapere se questa pietanza contiene lattosio? May I know if this course contains lactose?Senza (i gamberetti), per favore. Without (shrimp), please. Potrei avere un altro coltello/cucchiaio?—Could I have another knife/spoon? This is a great phrase to use if you happen to drop a utensil and need a replacement. If you want to ask for something that you don’t have, you can say Mi puà ² portare una forchetta, per favore? (Can you bring me a fork, please?) Il conto, per favore.—The check, please. In Italy, you typically have to ask for the check; the waiter does not simply drop off the check in advance as in most American restaurants. Use the above phrase when you’re ready to pay. If youre in a small town and youre not sure if the restaurant will take a credit card, you can ask Accettate carte di credito? (Do you accept credit cards?)

Renewable Energy Is The Best Alternative For Fossil Fuel...

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Coal Is Just Not Black Gold Free Essays

string(294) " advanced technology for procuring coal and other social costs, it is also noted that mining cost of Coal in India is 35% higher than other exporting countries like Indonesia, Australia, because of poor productivity \( 3 tonnes / man shift \) as compared to 12 tonnes / man shift in Australia\." COAL IS JUST NOT BLACK GOLD PREFACE Drawing upon the organisation in which author is familiar – Coal India Limited, largest coal producing company in the world, In this paper he critically analyses few existing policies implemented by Government of India and Coal India Limited in mining industry from past few decades, works through the complex problems around Coal mining in India and identifies few human resource management related problems and how they have contributed for the company’s stagnation in recent years. The author then critically analyses the issues, compare it with relevant literature and evaluate the limitations. Based on the literature and observations, he then proposes few strategic recommendations to improve organisational effectiveness both to Law makers and to company. We will write a custom essay sample on Coal Is Just Not Black Gold or any similar topic only for you Order Now INTRODUCTION Coal India Limited (CIL) is a Government of India Undertaking, Maharatna (Country’s Jewel) company which employees 400,000 people approximately as of April’12. In ended last financial year, with net annual sales of 15 billion dollars, and a net annual operating profit of 3 billion dollars approximately by producing coal from its 466 Coal mines across India and selling it to Power generation companies. It is the biggest and only listed company in the sector, where private companies are not allowed to compete, Thus accounting to 80% of Annual national production of Coal in India. CIL has five unions, which represent all the employees in the company. Since the company is only major coal producer and acts more like a monopoly in the sector, wages are low compared to Industry average in other countries. Coal India apart from producing coal on its own also gives few coal mines to private third parties for contract. These mines are smaller in size and remote for the company to allocate resources, hence they are contracted. This strategy of contracting coal mines and not having enough regulations around Coal production has led to few private contractors preferring illegal means of employment in these coal mines and not allowing private competitors to compete with Public sector companies COAL IN INDIA Indian Coal Industry currently occupies third position by producing 400 metric tons per year ( mtpy), after US (1100 mtpy and China 2400 mtpy. Within the country Coal mining is nationalized and accounts for 60 per cent of electricity production. Coal being crucial resource for economic growth, it is safeguarded by government by passing many acts, Indian Mines Act of 1952, Mines and Minerals Regulation and Development (MMRD) act are the key legislative act meant for protecting labour working in mining industry and governing mining and exploration in India respectively. After further revision in 1993 and 2002, National Mining Policy was outlined by Government of India whose objectives are mineral development through exploration in both Onshore and Offshore fields. Policy is meant to promote mineral industry standardize training and research, considering future needs of the country with minimal impact of nature and ensure safety and health of all people involved in the industry. These objectives do make a progress in standardizing the rules, however it has to clearly describe how the law handles informal mines and how to deal with illegitimacy under current law. According to a Journalist expert of small mines Chakravorty (2002), Illegal mines in India constitute of 88 per cent of the total reported mines in count, producing approximately 10 per cent of the total value of mineral production of the country. This number has increased in the last decade , where 30 per cent of illegal mining. These mines comprise of poor people toiling for lowest wages and almost negligible security, health and safety conditions. According to MMRD Act, Mines Act and other Environmental Acts, all minerals are broadly classified into â€Å"Major† and â€Å"Minor† and rest the responsibility of mining with the state. MMRD has further classified mines has Class A or Class B determined based on the mechanical equipment used and Labour employment the mine generates. Based on financial investment, Labour work, Depth of deposits and technology deployed, mines are simplified to different Classes and given for contract. Typically Class B mines are given for contract to subsidiaries by CIL , One such example is Eastern Coal Fields, in state of Meghalaya, where even though they mines are Small, they are labour intensive and needs to have high security and health standards. National Institute of Small Mines (NISM) , a governing body has classified mines based on the production amounts. From various acts above, it can be understood that legal definitions hinge on physical dimensions of mine, which is in turn is used to determine the effort and time required to mine. However for a complex economic activity like mining with close social linkages and unique to the nature of the mine, such reductionist approach and simplifying mines obscures the diversity of mining practices across scales. As large formal processes of mineral extraction, processing and use cannot be applied to such small mines they tend to be rejected and Illegitimated. Clearly, existing laws have loopholes which are inadequate in handling perennial Informal and Illegal mining. Also Illegal miners cannot lobby for recognition, since current structure of the sector is monopolistic with over 80% reserves under CIL. This situation has resulted in dire consequences and well-being of Local society around colliery areas and environment. COAL INDIA , A MONOPOLY Coal India Limited (CIL) established in 1970, is responsible for mining the coal, while the ownership of which is vested with the state. Consequently the organization has played a critical role in meeting state’s growth plans. The decision making on mineral resources is influenced by engineers, geologists, bureaucrats and political groups and governance is solely vested with CIL. The Coal Mines Nationalisation Bill, 2000 allows state governments to mine coal only if CIL certifies with no Intention to mine certificate. The Ministry of Coal ( MoC ) has awarded CIL a near monopolistic power, giving rise to tight control on its country’s reserves and lack of transparency in many areas. Because of lack of more advanced technology for procuring coal and other social costs, it is also noted that mining cost of Coal in India is 35% higher than other exporting countries like Indonesia, Australia, because of poor productivity ( 3 tonnes / man shift ) as compared to 12 tonnes / man shift in Australia. You read "Coal Is Just Not Black Gold" in category "Essay examples" As a solution privatising of coal sector is attempted, however it is still in preliminary stage. The challenge to policy makers in this regard is to ensure how to safeguard the wealth from illegal mining and environment within the region, at the same time benefit people in mining areas by making laws that do not outcaste people and their livelihoods as illegitimate also ensure greater transparency and standardization in pricing of coal. In coming years, demand for coal in the country is expected to increase multi fold, according to IEA 2006, Reuters 2007, hence the need for government to restructure the sector is critical to not only to answer many global implications concerning climate changes and Kyoto Protocol and but also streamline the definite increase in informal collieries which will continue to meet the demands of local consumers and ensure they meet minimum security and health standards of living. SOCIAL IMPACT Coal India Limited has destroyed environment in many coal traces with no or little concern for social implications, Inspire of Forest and environment controls. This behaviour can be attributed to sole monopoly power vested with one company on nation’s coal production. There were other instances of violation of human rights noticed while employee people at Coal mines One such example, It was noted that at Janita Hills, Meghalaya , India. 5000 children less than age of 18 was trafficked from Assam, Nepal and Bangladesh and employed by coal mines in Meghalaya which are contracted to private contractors by CIL . Many such instances were noticed not only in eastern part of India , but also across many nations’ coal traces in West Bengal, Andhra Pradesh, Karnataka states. Inspite of the Mines Act , 1952 which doesn’t allow bonded labourers or people below the age of 18 to work. Sometimes even without environment degradations, large mining projects have impacted social lives with serious implications for the livelihoods of local communities around in and around coal traces, where people were forced to leave their traditional occupations for scavenging in left over coal traces, which are not economically viable for contractors. Such instances were noticed in Jharkhand, where government and company officials have neglected social and cultural issues around the mining areas for years impacting the livelihoods of people living in these areas. This has created a need for extreme leftist or Maoist Movements to resist such acts– as observed by Chandra Bhusan, Associate Director of Centre of Science and Environment. According to him Indian Mineralised tracts are mostly in conflict Zones, since Company officials, technical experts and governing bodies never seriously engaged with social issues. Current legal instruments are anti-poor and of colonial vintage and unable to deal with today’s realities. Many Civil Non-Governmental Organisation groups have taken a non-violent approach to use existing judicial mechanisms such as filing Public Interest Litigation(PIL) to bring justice to local communities whose daily lives are impacted. Ex : PIL filed against Eastern Coalfields Limited by Mazdoor Sabha in Country’s Apex court. Although Supreme Court Panel has lashed against CIL, It remained unresponsive SOCIAL LICENSE TO OPERATE Over the past 2 decades many changes were noticed in global mining industry. There is increased and concerted global efforts where nine major global companies supported a global scale project called Mines, Minerals and Sustainable Development (MMSD) Project ,whose direct outcome is to the increasing charges of environmental destruction and irresponsibility on coal mining companies to care socio-cultural changes caused by them in areas of operation are laid out and followed globally. MMSD group of companies agreed that Mining Company in developing countries not only needs Legal license to operate but also Social License to Operate. Under this backdrop At CIL, mining engineers who make all the plans , mining project itself assumes more importance over people living in these mining operations. This view was observed from many bureaucrats in India, CIL uses their rationale that Land Acquisition Act or Coal Bearing Areas Act does not provide assistance for Local people around the impacted areas, thus ignoring local needs and perpetuating illegal mining under its belt. ILLEGAL COAL MINING AND UNSAFE WORKING CONDITIONS In energy-hungry country like India, demand for coal has increased in the last 2 decades, coal production remained fairly stable, causing coal prices to surge in recent years. The lack of reform and rising demand have spawned a seedy underbelly of â€Å"Coal Mafia† and a class of workers that illegally scavenge the mines for coal. The Coal Nationalization act in 1952, revised in 2000 has made it legal for just the centre or state governments to authorize coal mining, i. . , only government owned companies, its subsidiaries and contracted third parties. Apart from illegally mining, scavenging from abandoned mines is another source of obtaining coal. In West Bengal state for instance Raniganj-Jharia region there are many abandoned mines by CIL subsidiaries which have neglected filling up the mines with sand, as per regulation , consequently villagers have ready access to scavenge. It was also observed that open abandoned underground mines release hazardous gases like Carbon Monoxide which are hazardous and can kill people who go to scavenge left over coal. Scavenging can occur in both underground and open cast mines. The later assumes greater significance. In these areas Poor Security of mines storage and transportation was observed where coal is transported with head baskets into awaiting trucks. Coal India also delivers coal to local sale dumps located near the mines and big dumps, pilferage takes place regularly on major highways from long distance. In eastern India, It’s not unusual to see women and children work the unsafe mines with the most rudimentary tools. Most are drawn to it in the hopes of earning a better  income. According to World Bank, over 20 million people depend on mineral resource extraction for living. When this number is compared with formal mining industries it is immensely large. PAUPERIZATION IN COAL MINING AREAS IN INDIA In colliery areas where CIL operates, significant amount of social and environmental transformation takes place over a period of time. Within bureaucratic and political circles the notion that Coal as a commodity is being excavated for greater common good by a Central government owned body like Coal India Limited, represents lack of attentions to people’s interests and social impacts of mining coal. Decay of social fabric, erosion of traditional livelihood, rising levels of urbanisation are some of the socio impacts which vary according to physical proximity of the mine to livelihoods. Between 1971 and 2001, people in Ranijang region in west Bengal have slowly moved away from agriculture as an occupation to mining and scavenging , even in non-colliery areas. Women especially from downtrodden caste and below poverty line are most impacted by this migration. In areas of Jharkhand gradual pauperization of people around coal mining areas have taken place in which traditional land and water rights in the region in which they live are lost and few negligible short term benefits of mining are accrued which will is leading to steady extinction of tribal people in remote coal mining areas. In most of the cases, links between the legal and illegal coal mines are more complex than above example. Both the groups either co-exist or coal mining company complains against scavenging to local authorities as law and order problem, however bureaucratic reply is usually pointing the company should take care of its resources. Hence in the existing legal setup both parties formally or informally will try to co-exist peacefully. Similar setup exists between large scale and small scale transportation in centralized control manner controlled by mafia group. Part of the root cause for such inefficient maintenance, transportation and distribution systems lies with CIL and its subsidiaries where they are not standardized and do not consider domestic consumer, In the entire eastern region CIL doesn’t have large depot to cater the needs of domestic consumers. Hence often industry owner applies for a license to grant coal to fire the furnaces or generate power. This permission is difficult to get and consumer need to bribe any intermediate parties from company officials, bureaucrats and politicians leading to significant overhead cost for the company, there by preferring a shorter and simpler coal extracting methods by joining hands with mafia system or illegal mining. STRATEGY MAKING PROCESS FOLLOWED BY GOVERNMENT OF INDIA AND COAL INDIA In the above sections, various issues faced by the community, company and the system at large are explained. To understand the issue in hand better and to analyse the issues lingering the sector better, Government’s and Company’s behaviour with larger society is compared with few Strategy making processes. According to author, current system has a predefined set of objectives and is thriving to achieve that without considering other subjects involved in entire scenario. This behaviour aptly fits into Classical approach highlighted by Grant (2008). The reductionist approach by MMRD and other acts by the Government can be mapped to this approach Government trying to oversimplify the complexities involved in various mines based on certain factors like Size, productivity etc. , such approach leads to formation of clear goals to the Company and doesn’t allow the company to recognize the emergent behaviour of the employees, people livelihoods in affected areas. Below is a modified representation of Grant’s Classical approach of Strategic Human Resource Management. Figure 1 : Common elements in successful Strategies , Adopted from Grant ( 2008: 7) Author notices that because of monopolistic nature of coal mining sector in India and sufficient support from political circles, there isn’t sufficient pressure on the company for Profound understanding of all the groups involved. In Most of the cases, Long term agreed objectives takes more priority over other priorities mentioned like Profound Understanding of all groups involved, Regular Appraisals of employees involved and Environmental awareness. Hence the company will focus on financial targets to achieve more than Social Impact it creates in thousands of people it impacts. Thus it can be stated that Classical approach readily doesn’t fit in or help in solving the issue. Current Intended strategy of Government of India, behind Nationalization of Coal mining in 1952 is to protect the reserves from exploitation by private parties is well understood, however with the changing times , growing demand and involvement of various other socio-political and technological factors, Intended Strategy is not being completely realized. There is a deliberate effort on its part , to ensure current intended strategy works by allowing illegal mining and scavenging by local people in coal mining areas in order to peacefully co-exist and continue to mine in coal traces. However by comparing the number of court petitions filed by local tribes in Jharkhand, WestBengal living nearer to various collieries, comparing the productivity / person and high cost of mining compared to other export countries it can be understood that , slowly they are moving towards an unrealized strategy where focus is only on net volumes realized and not considering environmental impact . EMERGENT STRATEGY OF STRATEGIC HUMAN RESOURCE MANAGEMENT In practice organization approach can be explained by Emergent Strategy approach as suggested by Mintzberg (1987) are relevant. According to March (1976) and Mintzberg (1987), planned strategies are not always realized; strategies can often emerge and evolve over a period of time. The Strategy should be moulded over action . Similar such fluid approach can be applied, where an additional dimension as mentioned below in Emergent strategy is required to recover from unrealized strategy and to streamline the company’s goals. Privatization of coal mining along with a holistic review of existing mining policies impacting the sector is the emergent strategy to improve the productivity, transparency of coal production and livelihoods of people involved. However its application remains a challenge. Figure 2 : The Emergent Strategy, source from the strategy concept, California Management Review, Mintzberg. H, 1987. Systemic Approach of Strategic Human Resource management On similar lines to Emergent Approach of Strategic Human resource management, Whittington(1993,2001) systemic approach provides more answers to the issue, where Strategy is shaped by the social system the company operates within. This strategy is shaped by cultural and institutional interests of broader society, since organisations and decision makers are embedded in network of social relations, hence adept understanding of the needs of the society at large and acting accordingly should be key . OUTCOMES Profit-Maximising PROCESSES Deliberate Emergent Pluralistic Classical Evolutionary Systemic Processual OUTCOMES Profit-Maximising PROCESSES Deliberate Emergent Pluralistic Classical Evolutionary Systemic Processual Figure: 3Whittington’s (1993) generic perspective on strategy Author believes Emergent and Systemic approach to planning a strategy is apt and required by all parties involved( both policymakers and industrialists ) in order to operate in complex world with various socio-geo political limitations. This it can be concluded that to effectively manage human esources and to improve organisation performance , integration between human resource management and business strategy holds key for its success. (See Holbeche, 1999; Schuler and Jackson, 1999). EMPLOYEE RELATIONS IN COAL INDIA Coal India has both union and non-union based workers. Starting from 2009, it has been recruiting more than 1000 employees every year from premier management and technology schools across India. This is one of managemen t initiatives taken to inject fresh blood and reduce the average age of its labour force. While the decision to recruit young highly talented workforce as change agents is appreciable, 30 to 40 per cent of these employees quit every year for below reasons. 1) Staff felt they were demoralized by senior staff from the beginning. 2) Apart from salary issues, the staffs were under-utilised and faced hostility from seniors. 3) While recruitment, the staff were promised a grade above engineers however not fully implemented even after raising the concern to top management. Hence realized there are limited growth options. Treasurer of Coal Mines Officers Association of India partially accepted the conditions and commented this situation reflects the larger problem of stagnation within the organization It is understood , if the situation continues, the county’s top coal producer is likely to grapple with unprecedented HR crisis across its executive cadre because of limited growth options and 6000 of their employees mostly from executive cadre getting retired every year. Falling on relevant literature , Kochan . T , 2000 has stated that Asian model of employee relations is designed to support an economic strategy that emphasises human resources as a competitive asset- A strategy that requires a highly skilled and committed workforce and a cooperative labour management culture and system. In Coal India, it can be observed that there are required structures in place like Unions for labour management, since the company is too big, management of resources is challenging. Since the company works in a monopolistic structure, there isn’t healthy competition which will push the management to focus on current internal and external problems with more vigilance rather than its current laid back approach and bureaucratic functioning. It can be noted that HR strategies should operate consistently as is a vital part of the overall business plan (Stroh and Caligiuri, 1998). Within the organisation senior management there should regularly conduct analysis regarding the kind of HR competencies needed in the future, and accordingly core HR functions (of procurement, development and compensation) should work together collectively to meet such needs. (see Holbeche, 1999). The 2 core aspects which organization has to focus is Integration of HRM into the business and corporate strategy, and the devolvement of HRM to line managers instead of personnel specialists, thereby ensuring company doesn’t have power blockages and allow it to function smoothly. Brewster and Larsen (1992: 411–12) define integration as ‘the degree to which the HRM issues are considered to formulate long term business strategy’ and devolvement as ‘the degree to which HRM practices involve line managers has responsible rather than personnel specialists’. Similarly (Budhwar and Sparrow 1997; 2002; Hope-Hailey et al. , 1997; Truss et al. , 1997; Sisson and Storey, 2000) also highlighted the concept of devolvement for quicker response in large scale organizations. This process, highlights the need of prioritizing the issues and developing/ training more motivated employees for effective control. Instead of having a narrow hierarchy with in organization, there by leading to stagnation, it can be learnt from this theory that local problems should be resolved by local managers at grassroots level affording more time for senior management. Applying this theory to Coal India Limited, It can be understood that mine managers should be more proactive is liaising with local governments and bureaucracies to form an amicable solution for betterment of society as well as company. Company senior management should work closely and provide required assistance and authority to mine managers to perform their duties. In this context, the Coal India Limited management can learn from other global peers to understand how to deal with employee relations related issues effectively. Below is the summary of one such example stated by an author Young-Kee Kim, in his report on Employee relations. LG group from its inception till 1987 achieved high rates of economic growth with support from Government by suppressing unions, however in the period of 1987-89 it has faced severe hostility and strikes from its workers because of which resulted in 740 million dollars of loss. Post 1990 till 2005, as a result of research and many extensive internal surveys the roup has laid importance to new group level policy that emphasis the promotion of human dignity for employees and the maximisation of customer satisfaction. Voluntary employee participation in workplace organisational improvements has been identified as a critical success factor. Consequently the rapid realisation of co-operative labour relations and enlig htened ER practices has been recognised as tasks of major significance my member firms. * Company has evolved gradually from Passive support of Management perception of union to active partnership with unions.. It gradually made a cautious move from not just maintaining a stable labour relations climate in order to avoid labour disputes, it has invited a voluntary participation of employees and union leaders in management activities. * Unions characteristics of providing weak employee support to being professional in their activities and finally Employee Relations have moved from just dealing with basic issues to providing autonomy and participation of employees From the above example it can be understood that Firstly, without management innovation, co-operative Employee Relations cannot be achieved. For Labour management relations to be a positive sum game, these innovations should enable the company to achieve superior performance and the capacity to provide employees with better rewards. Secondly, much time and effort is required from top management to develop a constructive labour management culture. The Employee relations department cannot achieve the development of co-operative employment relations by itself. The labour management relationship should be viewed as a profit – creating relationship, rather than a cost –creating one. Thirdly, the company should support increased independence and professionalism on the part of the union and provide education for union leaders. A union that lacks professionalism is unable to get a full support of its members and lacks effective management strategies for administering union business because of high turnover of union officials. Fourthly, to be successful all these activities should be conducted consistently and systematically over time. Many companies only seriously consider the labour management relationship when faced by a critical problem. Such focused attention tends to fade when the strike is settled. As explained in the above example, LG group has chosen a different path and spent a year analysing its Employee relations. CONCLUSION IS PRIVATISATION A SOLUTION ? Currently both globally and in India, demand for coal is on the rise, thereby increasing the prices of coal. Due to the volatile times passing through, similar to other commodity sectors like Iron, steel, Coal Mining industry will also undergo divestment and monopoly of Coal India Limited will break. However privatisation is not a panacea for all issues lingering the sector. Time has come for Policy makers, bureaucracy and other parties involved come together to answer few critical questions while restructuring the sector. 1) How to deal with thousands of people making their livelihood from illegal mining of coal ? 2) Will the government able to accept few realities like people living in local region , have rights on mineral resources to strength the lower strata and provide a sense of security to their livelihood ? 3) Can the government, restructure the sector with more robust, full proof, social informed laws protecting and respecting the rights and interests of all involved ? ) With experience from privatising other commodities, after privatising coal mining ,it can be estimated that mushrooming of small coal mining leases can be experienced in an open market scenario. Hence laws and policies safeguarding the interests should be more inclusive than before. Where policies and laws have to deliver sustainable benefits to local and global communities, un like current laws that are focused only on mitigating the negative impacts of mining on the environment and marginalizing small groups over national priorities. Government policies need to take a more holistic approach in understanding about production of â€Å"Illegal mines† as well as marketing and distribution chains through which legally mined coal is illegally distributed. It is vital to integrate local interests in mine management plans to provide access to resources for local people and co-exist peacefully for inclusive growth.. References : Books and Internet Links * Bamber J, Park F, Lee C, Ross P and Broadbent K, 2000, Employment Relations in the ASIA-PACIFIC Changing Approaches, Allen and Unwin, Australia. BeardWell J ; Claydon T, 1994, Human Resouce Management – A Contemporary Approach, Pearson Education Limited, Great Britian. * LG Group ( 1994) LG Labour – Management Relations Long-term Model Report * http://www. thehindubusinessline. com/companies/article2470720. ece * http://economictimes. indiatimes. com/coal-india-ltd/infocompanyhistory/companyid-11822. cms * http://articles. economictimes. indiatimes. com/2011-10-18/news/30295579_1_iits-and-iims-new-recruits-cil * http://www. firstpost. com/business/labour-pangs-for-coal-india-scrip-melts-in-the-heat-67084. tml * http://in. reuters. com/article/2012/10/12/tci-coalindia-idINDEE89B08G20121012 * http://www. dnaindia. com/money/report_coal-india-to-face-india-s-first-class-action-suit-in-15-days_1770358 * http://www. livemint. com/Companies/jEkLsitce5Qt0wx3gyS3sM/Coal-India8217s-UK-shareholder-to-file-petition-in-Indian. html * http://ibnlive. in. com/news/meghalaya-braveheart-fights-against-child-labour-in-coal-mines/266778-3. html * http://www. amusingplanet. com/2011/05/child-labor-in-indian-coal-mines. html * http://www. elshcoalmines. co. uk/forum/read. php? 4,50329,50370#msg-50370 * http://www. mining. com/los-angeles-times-uncovers-child-labour-in-indias-coal-mines/ * http://articles. timesofindia. indiatimes. com/2012-11-14/guwahati/35111450_1_child-labourers-coal-mines-meghalaya-government * http://www. businessinsider. com/ photos-indias-illegal-coal-mines-2012-10? op=1 * http://www. thesundayindian. com/en/story/the-unfortunate-social-costs-of-coalgate-and-such-scams/42442/ * http://papers. ssrn. com/sol3/papers. cfm? abstract_id=1716581 * How to cite Coal Is Just Not Black Gold, Essay examples

Australian Law Taxation Office

Question: Discuss about theAustralian Lawfor Taxation Office. Answer: ISSUE: We need to advice Kit if he is to be considered as a resident of Australia, as an accountant. Kit also needs to be advised on how his salary and also his investment income is to be taxed. Kit was not born in Australia. He is still to be considered as a resident of Australia. Kit has his Chilean Citizenship retained as he was born in Chile. Kit was employed with a United States based company. He had to spend most of his time off the coast of Indonesia as he worked in the oil rigs over there. Kit was a married man with a house bought by him over three years ago and had three children from his marriage. Kit had been working most of the time in Indonesia, even though he had actually been recruited in Australia. Kit and his wife had a joint account in the Westpac Bank where he would get his salary credited. Apart from his salary, Kit also had some other sources of income in the form of investments from which he would earn some dividend income. However, these dividends were earned from investments that he had made in Chile and not Australia. After every three months, Kit gets a month off from his work in Indonesia. This one month he can either go for holidays around South A merica or visit his family in Australia. His parents were actual residents of Chile. The provisions related to this case need to be understood clearly before providing with the answers to the case study. RULE: A person is considered to be an Australian citizen as according to the Australian Income Tax Act, only if he is holding a permanent Australian Visa with him at all times. A person thus holding a permanent Australian visa is given permission to study, live or work in Australia without any restrictions and hassles. If a person who is a permanent resident of Australia decides to travel abroad, he needs to carry a permanent Australia along with an intention to return back to Australia and has to carry proper travel authority. If there is absence of intention to return back to Australia then he is not to be considered as a resident of Australia anymore. Such a person needs to declare all his income, whether he has earned it in Australia or abroad, when filing his income tax return in Australia if he is deemed to be an Australian citizen (Government, 2017). All such income that has been earned by him needs to be declared in the income statement. As we are aware a person in Australia, on every source of income earned by him, needs to pay tax on it. However, for a foreign resident one does not need to declare all their interest royalties and dividends earned by him in Australia. There are some other criterias also present that determine if a person is an Australian citizen or not. Situations are as follows:- If a person who is visiting a foreign country with no intention of staying permanently in the foreign country, he is considered to be an Australian citizen. If a person, who is actually an Australian citizen, goes out of Australia to a foreign country with no intention of coming back to Australia, he is not considered as an Australian resident anymore. A person staying in Australia for a period of more than six months for studies, he is considered to be an Australian citizen for taxation purposes. A person who stays in Australia for his job for a period more than six months, he is considered to be an Australian resident for taxation purposes. A person visiting Australia for vacation or visits Australia from a foreign country for a period of less than six months, he is not considered to be an Australian resident. However, if the person stays for a period extending six months he is to be considered as an Australian resident for taxation purposes. A person who was not actually a resident of Australia if shifts to Australia with an intention to stay there permanently, he is to be considered as a resident of Australia. As according to the Section 6(1) of the Income Tax Assessment Act there are four parameters set to determine if a person is an Australian resident or not. A person needs to declare his income from abroad when filing his income tax return if he is an Australian resident (Income Tax, 2017). APPLICATION: The given case study and provisions that have been mentioned above we can determine that Kit is a permanent resident of Australia. We can see that Kit was born in Chile and then came to Australia for work purposes. He worked in Australia with a company that was based in United States. The company made him work most of the time in oil rigs off Indonesia. Kit bought a home in Australia for his family thereby proving his intentions of staying permanently in Australia. He also has a permanent visa with him at all times as he travels a lot for work purposes. The provisions state that if a person has a permanent visa of Australia with him and has all the intentions to return back to Australia, that person is to be taken as Australian resident for that financial year. Thus we can say that Kit is a resident of Australia. As mentioned above Kit has a joint account with his wife in the Westpac Bank where he gets his salary. His salary thus needs to be taxed as according to the income tax laws of Australia. Kit has some investments made in Chile. He gets additional income on the dividends received from the investments. The income thus received shall be taxed in Australia even if it is not earned in Australia. Kit needs to pay tax in that financial year on his salary and additional dividends received in that year (Australian Government, 2017). CONCLUSION: We can thus conclude that Kit is an Australian resident. As Kit is an Australian resident he shall have to pay taxes on it as according to the Income Tax Act of Australia (Visa Solutions, 2017). It does not matter if he earns the money in Australia or not. While filing his income tax return Kit needs to take care of his salary and additional income both. CASE 1: The given situation states that the said company wants to acquire mining rights, copper mines and land for itself in California and such other places in the United States of America. If a company sells its assets and objectives together, the amount that has been earned after the expenses incurred in acquiring the business is to be considered as profit or loss that has been earned from the business (Australian Tax Office, 2017). This case revolves around rights that include concessions and minerals that are provided to a company when it sells its objectives of business. CASE 2: In the given question we deal with taxation of the income that is earned from a business in Australia. We know that land can be taken as ordinary income or even as realisation of capital asset only if it was earlier used for mining purposes. It has been given that the mining land in question had been sold. The company was also dealing in other work like subdivision. Thus, the High Court gave the decision that the land was thus to be realised in such a manner that it would prove to be advantageous for the company, making the profit derived to be inaccessible. The revenue earned is not to be considered as revenue, rather is to be made a part of the capital account. The decision by High Court is however ruled out by the Judicial Terrain. CASE 3: Profit that is made from selling an asset as under the Income Tax Assessment Act is to be treated as assessable income. It was decided by the court that on selling any part of the land of a taxpayer, it became a part of the assessable income of that particular year. CASE 4: In the given case, the entire situation and decision of the Court was aided by the points given below. From an isolated transaction, the loss thus derived needs to be deducted under Section 51(1) Income Tax Assessment Act. The two reasons are mentioned below- The taxpayer expects to or even intends to earn profit that will be taxable Transaction that we come across when carrying on business or business operations or even a commercial transaction runs into a loss. We see an absence of assessable income. However, an expectation to earn assessable income was seen. At the end we see that there is dearth on advice of taxpayers as to how to run a profitable property development business. Profit motive was not seen (Australian Government, 2017). CASE 5: We see that the taxpayer has been gifted with a farm by his father in the year 1955. Later on the tax payer had to sell his farm for business purposes. The income earned by him falls under Section 25(1) of the Income Tax Assessment Act 1936. At the end we see that the transaction was not conducted in a proper business manner as no work was taken by the taxpayer beyond the number that is necessary to obtain permission of municipality. The court thus gave the decision that the land was thus to be used for both residential and production work. CASE 6: The judgement in the given situation was given in the year 21st of November, 1988. The profits of the shareholders were realised by selling off the land. There were also profits derived from the anticipatory sale of capital that has been issued by Malgor Pty Ltd. Over here the decision had been given in the favour of the company. They were unable to update the scheme to the point of completion of the sales. We can thus make out from the given case that the sand mills would have been removed by the company before the sales had been completed. Case 7: The judge gave its decision on this case on 17th of August 1988. The taxpayer in the given case was involved in purchase of many properties. As under Section 25(1) of the Income Tax Assessment Act 1936 we see that if the sales of the land near Hobart are to be considered as an income. So from the given case we can derive that income cannot be determined by the Section 25(1) of the Income Tax Assessment Act 1936. For taxing an income under Section 26 we need to make sure there is a profit making enterprise present while the scheme is being carried out to make profit (Australian Taxation Office, 2017). CASE 8: On 15th of May 1988 judgement for the given case was passed by the Federal Court. There were two people mentioned in the given case, Brett and Bradley. The case discusses that both Brett and Bradley had to build in the Addison Avenue Property three town houses. Now, they wished to sell one of the three town houses for profit purposes. However, the other two town houses Brett and Bradley wished to keep with themselves for residential purposes. The judgement thus given in the case was that the house that was to be sold shall not be considered as an assessable income. This means that tax is to be levied on the house that is being sold. References , 2017. austii.edu.au. [Online] Available at: https://www.austlii.edu.au/au/journals/SydLawRw/1983/9.pdf [Accessed 28th April 2017]. AustralianGovernment, 2017. ato.gov.au. [Online] Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID2005157/00001 [Accessed 208th April 2017]. AustralianGovernment, 2017. border.gov.au. [Online] Available at: https://www.border.gov.au/Trav/Life/Aust-1 [Accessed 28th April 2017]. AustralianTaxationOffice, 2017. ato.gov.au. [Online] Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID201127/00001 [Accessed 28th April 2017]. Government, A., 2017. australia.gov.au/. [Online] Available at: https://www.australia.gov.au/help-and-contact/faqs/visas-and-immigration [Accessed 28th April 2017]. IncomeTax, 2017. austlii.edu.au/. [Online]Available at: https://www.austlii.edu.au/au/legis/cth/num_act/itasscaa21961271961603/itasscaa21961 271961603.pdf [Accessed 28th April 2017]. VisaSolutions, 2017. australia-migration.com. [Online] Available at: https://www.australia-migration.com/page/Different_Visas/36 [Accessed 28th April 2017].