The Accounting Treatment and Disclosures Related To Three Types of Com Essay

The Accounting Treatment and Disclosures Related To Three Types of Compensation and Other Benefits - Essay Example These services generally have many beneficial impacts on the organization. As such, it is important to reward the employees adequately in the form of compensation and other benefits. The compensation benefits include a set of programs which are aimed at attracting capable employees to a company. The compensation benefits help to motivate the employees to perform better and also help to retain more skills within the organization. A satisfactory compensation will help in reducing the attrition rate in a company and also contribute significantly to human resource management in a business. The three types of compensation benefits considered in this report are share-based compensation which includes stock options and restricted stocks, pension plans and regular base compensation. Share-based compensation is becoming more popular among the local as well as multinational organizations. The benefits of share-based compensation are many. The most noticeable advantage of share-based compensation is that it gives a sense of inclusion to the employees as the share-based compensation is associated with privileges of equity ownership. The main purpose of the share-based compensation benefits is to support the interests of the shareholders, employees as well as the management of the company. If the employees have a stake in the company through the ownership of certain shares, it is highly likely that the employees will perform better to ensure that the sales and profit level of the company is increased. An increase in the profitability and revenue generation of the company would result in an increase in the share prices of the company. If the employees are given share-based compensation benefits, an increase in the share prices would mean benefit for the employee as well. Thus, this acts as a win-win situation for the managers, investors as well as the employees of a business. Share-based compensation is common to both established companies and startup companies.  

Gay and Lesbian Rights Assignment Example | Topics and Well Written Essays - 750 words

Gay and Lesbian Rights - Assignment Example While homosexuality did not have anything to do with communism, the power of the US was related to gender with homosexuality being seen as a surrender of one’s masculinity (Adam 56). At around this time, there was already the feeling among the political reactionaries that homosexuality would destroy the American society. This led to its repression in federal, state, and local governments across the US with authorities arresting homosexuals in gay bars. This reactionary activity meted out on homosexuals had an immense impact on homosexuals as they were fired and taken to mental institutions by the end of the 40s (Adam 57). In the 50s, gays and lesbians allied themselves to other minorities with the aim of having a liberal society, initially taking a cautious approach with the aim of ensuring survival and a reduction of hostility (Adam 60). The war had opened up increased opportunities at employment for gay people, whereas also allowing them to meet other gay people and experien ce gay culture at port cities when they were deployed. However, the end of the war brought with it a clamor for a return to the original social order that did not have a place for gay people. The tensions that arose from this reactionary attitude led to the rise of a homophile movement, especially among working class women and men who had been demobilized from the army. The most important of these movements was the Mattachine Society in 1951 in LA. The main aim of this society was to unify gays and lesbians who had been isolated from one another, education of all people on the probability of an ethical homosexual community; and assist those gays and lesbians under oppression. However, the movement reversed its objectives under pressure in 1953 to a low-key movement looking for accommodation. The homophile movement was again revamped with the entry of the Daughters of Bilitis (DOB) in 1955 (Adam 64). However, it was also more inclined to fighting for accommodation until the terror fr om the reactionaries subsided. By the 1960s, the homophile movement, had become part of the larger social upheaval and was not satisfied with simple accommodation and assimilation (Adam 68). The Beats movement of the 60s gave rise to cultural dissident zones in New York and San Francisco, including gays and lesbians. This increased the boldness of the DOB and Mattachine movements, which expanded to major cities across the US, only to be met with resistance again, especially politically. However, taking a leaf from the Civil Rights Movement, gays, and lesbians also began to call for their acceptance as full equals (Adam 72). In Making History: the Very Mad Scientist: Frank Kameny, the author also discusses the effects of the end of WWII on gays and lesbians, especially after they were fired from government and military positions. One of the people who suffered from this action was Frank Kameny, who grew up in New York before moving to Washington D.C. after completing Ph.D. studies at Harvard. The U.S. Army Map Service soon employed him before being fired in 1957 (Marcus 94). After attempting to get his job back for three years by himself, he finally decided to join up with other gay and lesbian movements. He joined Jack Nichols in 1961 to form the Washington D.C. Mattachine Society, which brought him to the attention of the FBI. Frank was soon to take part in protests, become involved in court cases, confrontations, and a constant subject of FBI surveillance. In 1957, he was called back from an assignment and accused of being gay, which was visible from his frequent visits to gay bars. This resulted in his being served with notice that he was to be fired for being a