Special courts Research Paper Example | Topics and Well Written Essays - 750 words

Special courts - Research Paper Example The establishment of special courts aims at handling certain matters, which cannot be handled by other courts. With the establishment of special courts, there is provision of expertise in the matter under consideration since such courts have specialized knowledge on certain matters (Goodnow, 2005). An example of a special court One significant example of a special court discussed by Champion and others is the United States tax Court, which refers to a special court that deals with tax cases involving the federal government. The judges of this court include specialists who have specialized knowledge in tax law. This gives them the advantage of better understanding unique issues, which may relate to law that focuses on taxes. In the United States, the Tax Court can be regarded as a national court, and the headquarters of this court can be found in Washington, D.C. This court has the jurisdiction to handle all cases, which deal with tax issues all over the United States. The judges of t he Tax Court make visits to various parts of the United States and avail themselves to hear cases, which relate to tax issues all over the country (Okwuosah, 2008). The Congress established this court under Article I of the Constitution of the United States. ... The U.S. constitution gives this court the powers to award people who reveal tax discrepancies referred as whistleblowers, as well as establish the methods that will be used to classify employees working in various positions within the country (Champion et. al., 2012). In order for this court to hear a case, there ought to be a petition submitted by the taxpayer within ninety days. Taxpayers do not have the mandate to request the Tax Court to conduct jury trials. The court has to hear a case before the taxpayer is ordered to pay any amount, which may be disputed. The judges of the Tax Court comprise of 19 members who have been appointed by the president. With the various decisions issued by the court, the court can be regarded as effective in its ruling. The decisions issued by the court can either be memorandum or regular decision. This ensures that no party is favored at the expense of the other; as the judges have to evaluate the unique situation surrounding a certain case before giving a ruling. This court also enhances efficiency since it has a division dealing with small cases, which is known as Small Cases Division. As such, cases can be ruled within a short period since delays can be avoided and the formal procedures, which may accompany cases, can also be exempted from the court process. Since this court provides specialized services to all citizens without any fear or favor, it has turned out to be one of the best courts that hear cases related to tax evasion. The court has emerged as effective and instrumental since it conducts a thorough investigation before coming up with a ruling. As a result of this court, tax issues in the U. S. can be addressed with a lot

Sustainability Essay Example | Topics and Well Written Essays - 2000 words - 2

Sustainability - Essay Example The multidimensional perspectives of a business should therefore encompass several environmental and ecological issues and factors. In other words, in any analysis of a business’ performance, the social, cultural, health-related and monetary/financial aspects of its operations must be integrated. Thus, the idea of sustainability surpasses sustained business yields of welfare, resources and profit and touches on social and communal effects (Farley & Daly, 2004). This paper explores the benefits that Janssen UK, a medium-sized leading transnational research-based pharmaceutical company with its headquarters in High Wycombe might enjoy from sustainability, the leadership initiatives by which the company may become a leader in sustainability and how the organisation’s leadership might effect the sustainability change. The Benefits of Sustainability The big question that many people, especially company managers and CEOs ask is whether sustainability really works. In other wo rds, are there real benefits of sustainability? For Janssen UK, the general and simplest response to this question is yes. This answer is supported by the fact that other top-ranking small-, medium- and large-sized organisations in the world are either practicing or introducing sustainability to their operations and practices. In addition, more workers now choose organisations or employers based on their environmental credentials, friendliness and corporate citizenship (Hawken & Lovins, 1999). Nonetheless, owners, CEOs and managers continue to question the costs and financial benefits even as they enjoy the benefits of sustainability. It is however generally supported that businesses that seek to reduce the amount of resources or materials used in the production of the same amount of goods and services or that seek to reduce cases of sick leave while improving staff retention rates definitely enjoy the financial benefits of sustainability (Von Weizsacker, 1998). That sustainability has immense personal and professional benefits is evidenced by the reports of organisations that successfully implement sustainability programs. The benefits of sustainability for Janssen UK may be largely categorised as financial, brand and reputation, human resources and employee engagement and environmental benefits. Under the financial benefits, Janssen UK may enjoy reduced energy and water usage, hence reduced production costs (Daly & Cobb, 1999). In addition, Janssen UK could enjoy reduced paper, waste and associated costs as well as reduced use of production materials. In some cases, the company may receive grants due to its improved sustainability practices. The other likely financial benefit of sustainability to Janssen UK is visibility of business performance as a result of mandatory reporting. As mentioned earlier, businesses that implement sustainability programs have numerous human resources and employee engagement benefits. For Janssen UK, these benefits include but ar e not limited to improved working conditions, increase productivity, improved attraction and retention of labourers, increased staff loyalty and lowered costs associated with improved human resource outcomes (Jackson et al., 2008). The third category of the benefits of sustainability, the brand and reputation benefits include better corporate social responsibility performance, lowered liability and risk management, improved competitiveness and market positioning and increased