The Legal Issues Scenarios Case Study Example | Topics and Well Written Essays - 2500 words

The Legal Issues Scenarios - Case Study Example â€Å"Top off† social security and unemployment benefits arise in the case of Heinrich while in the case of Christine, discrimination in the selection, mandatory language tests and pension requirements are at issue. In the case of Max, the legal issue that arises is the right to equal access to loans for education, while in Klara’s case there may be the problem of sex discrimination. Additionally, legal issues connected to reasons for the proposed deportation of the family must also be taken into account. Article 18 of the EC Treaty allows the right to free movement of persons within the European Union, while Article 12 lays out a general principle of non-discriminatory conduct to be applied to all EU citizens. Directive 2004/38 has in fact expanded the scope of Article 12 and has put in place new provisions for the free movement of persons within the EU. Close has argued for supranational democratic citizenship for the European Union, on the basis that citizenship regulated by national considerations is undemocratic in its origin.1 The major issue that arises in the case of both Christine and Heinrich is the question of equal pay for equal work, which is mandated by Article 141 of the EC Treaty. However, before this aspect can be assessed, it must be determined whether they first qualify as â€Å"workers†. A general definition of worker has been set out in Lowrie Blum2 stating the essential feature that characterizes a worker is that â€Å"for a certain period of time a person performs services for and under the direction of another person for which he receives remuneration.† This will be applicable to Heinrich, Christine, and Klara who will all qualify as workers and will be entitled to a range of community rights applicable in all Member States3.

Annual Reports Essay Example | Topics and Well Written Essays - 750 words

Annual Reports - Essay Example Such difference may arise from content organization of the major elements of an annual report or may be due to order of arrangement of the report’s sections. In content organization, and with major focus on presentation of financial items, the financial statements may be presented in either account form or in a report form. The major difference between the two forms is in their orientation. While the report format is horizontally presented, the account format is vertically presented. The financial statements can also be communicated in exact figures or round off figures. Similarly, a report can document each item of the financial statements or group items and present their cumulative values (Nikolai, Bazley and Jones, 2009). Reports may also vary in the order of presentation of the major elements such as financial statements, â€Å"management discussion and analysis,† â€Å"report on adequacy and internal control,† among other sections (Warren and Reeve, 2006, p. 681). A review of annual reports of McDonalds and Yum Brands communicates a number of differences in the organizations’ approach to communicating their annual reports. The first major difference is in the order of presentation of the reports sections. McDonalds’ annual report begins with management’s discussion and analysis of the corporation’s performance, both financial and operational. Presentation of financial statements that is facilitated by explanatory notes follows this before reports on the organization’s internal control system and reporting (McDonalds, 2011). Yum’s report however begins by presenting the annual meeting before accounting for the organization’s activities in which it presents financial statements. The reports’ outlines therefore communicate McDonalds focus on reporting its financial performance while Yum prioritizes information regarding its planned decisions on management and human resource. Both