Thursday, October 31, 2019

Lease Review Assignment Example | Topics and Well Written Essays - 1000 words

Lease Review - Assignment Example These clauses will be discussed and possible remedies for change given. One problem that may arise from the lease agreement has to do with the no pets allowed clause. This is because I own a pet that I have owned for a long time and which is a family favourite as it helps an autistic cousin who lives with us. Two types of laws, which would provide a tenant with the right to keep their pets where there is a provision against pets like this exist. One of them is local or municipal law, which holds that provisions against keeping pets are waived if the tenant keeps a pet and the landlord does not enforce the said no pet’s provision in the first 3 months in which the tenant is openly and notoriously keeping the pet in their house (Garner & Frith 38). In addition, local laws and federal laws will also allow a tenant to keep pets even where the landlord has expressly insisted on no pets allowed. Those laws prohibit discrimination against disabled people, mandating the landlord to gr ant tenants reasonable accommodation that is required for disabled persons to enjoy and use their new home (Garner & Frith 38). These laws should be used to correct the lease agreement to allow me to keep pets where there is opposition even from fellow neighbours who obey their lease agreement. While the landlord may be within his rights, these prohibitions are overridden by superseding laws. Another problem that may arise from the lease agreement is the access to the house by the landlord. While this would not be such a problem in other circumstances, keeping a pet in the house for the first three months to prevent its removal will be compromised by the landlord coming into the house when he wishes. There are very many variables to the in the definition of what reasonable access for the landlord is. What can be considered reasonable will be dependent on each individual circumstance. Standard terms will give the basis on which the correction to the lease agreement will be made (Garn er & Frith 49). These terms contend that landlords cannot access the house before 8 in the morning and after 6 in the evening, on public holidays, and on Sundays. Since the pet dog is usually in the house during these periods, the lease agreement can be changed. In addition, it can be corrected by insisting the lease agreement includes a clause that entry can only be granted where the tenant consents, there are issues of safety and health, and where urgent repairs are required during these periods. The lease agreement could also include a clause that does not allow the landlord to interfere with the tenant’s reasonable peace, privacy, or comfort (Garner & Frith 50). This will place a restriction on access the landlord may be entitled to. While the tenant is required by law to allow the landlord some access, this access may at times be in breach of the discussed clause, which the tenant is allowed to refuse. The third problem that arises from the lease agreement entails the cl ause on indemnity regarding use of premises. The problem could arise where fellow neighbors cause damages or children cause damage to neighbors’ properties together with other children living in the leased property. To ensure that this is corrected in the lease, the indemnity can be changed so that it is in the form of cross-indemnity, rather than just one way from tenant to landlord so as to

Tuesday, October 29, 2019

Arguments for and against euthanasia and assisted suicide Essay Example for Free

Arguments for and against euthanasia and assisted suicide Essay Arguments for and against euthanasia and assisted suicide There are arguments both for and against euthanasia and assisted suicide. Some of the main arguments are outlined below. You should be aware that these arguments do not necessarily represent the opinions or policies of NHS Choices or the Department of Health. Arguments for euthanasia and assisted suicide There are two main types of argument used to support the practices of euthanasia and assisted suicide. They are the: ethical argument – that people should have freedom of choice, including the right to control their own body and life (as long as they do not abuse any other person’s rights), and that the state should not create laws that prevent people being able to choose when and how they die pragmatic argument – that euthanasia, particularly passive euthanasia, is already a widespread practice (allegedly), just not one that people are willing to admit to, so it is better to regulate euthanasia properly The pragmatic argument is discussed in more detail below. Pragmatic argument The pragmatic argument states that many of the practices used in end of life care are a type of euthanasia in all but name. For example, there is the practice of making a ‘do not attempt cardiopulmonary resuscitation (DNACPR) order, where a person requests not to receive treatment if their heart stops beating or they stop breathing. Critics have argued that DNACPR is a type of passive euthanasia because a person is denied treatment that could potentially save their life. Another controversial practice is known as palliative sedation. This is where a person who is experiencing extreme suffering, for which there is no effective treatment, is put to sleep using sedative medication. For example, palliative sedation is often used to treat burns victims who are expected to die. While palliative sedation is not directly carried out for the purpose of ending lives, many of the sedatives used carry a risk of shortening a person’s lifespan. Therefore, it could be argued that palliative sedation is a type of active euthanasia. The pragmatic argument is that if euthanasia in these forms is being carried out anyway, society might as well legalise it and ensure that it is properly regulated. It should be stressed that the above interpretations of DNACPR  and palliative sedation are very controversial and are not accepted by most doctors, nurses and palliative care specialists. Read more about the alternatives to euthanasia for responses to these interpretations. Arguments against euthanasia and assisted suicide There are four main types of argument used by people who are against euthanasia and assisted suicide. They are known as the: religious argument – that these practices can never be justified for religious reasons, for example many people believe that only God has the right to end a human life ‘slippery slope’ argument – this is based on the concern that legalising euthanasia could lead to significant unintended changes in our healthcare system and society at large that we would later come to regret medical ethics argument – that asking doctors, nurses or any other healthcare professional to carry out euthanasia or assist in a suicide would be a violation of fundamental medical ethics alternative argument – that there is no reason for a person to suffer either mentally or physically because effective end of life treatments are available; therefore, euthanasia is not a valid treatment option but represents a failure on the part of the doctor involved in a person’s care These arguments are described in more detail below. Religious argument The most common religious argument is that human beings are the sacred creation of God, so human life is by extension sacred. Only God should choose when a human life ends, so committing an act of euthanasia or assisting in suicide is acting against the will of God and is sinful. This belief, or variations on it, is shared by members of the Christian, Jewish and Islamic faiths. The issue is more complex in Hinduism and Buddhism. Scholars from both faiths have argued that euthanasia and assisted suicides are ethically acceptable acts in some circumstances, but these views do not have universal support among Hindus and Buddhists. ‘Slippery slope’ argument The slippery slope argument is based on the idea that once a healthcare service, and by extension the government, starts killing its own citizens, a  line is crossed that should never have been crossed and a dangerous precedent has been set. The concern is that a society that allows voluntary euthanasia will gradually change its attitudes to include non-voluntary and then involuntary euthanasia. Also, legalised voluntary euthanasia could eventually lead to a wide range of unforeseen consequences, such as those described below. Very ill people who need constant care or people with severe disabilities may feel pressured to request euthanasia so that they are not a burden to their family. Legalising euthanasia may discourage research into palliative treatments, and possibly prevent cures for people with terminal illnesses being found. Occasionally, doctors may be mistaken about a person’s diagnosis and outlook, and the person may choose euthanasia due to being wrongly told that they have a terminal condition. Medical ethics argument The medical ethics argument, which is similar to the ‘slippery slope’ argument, states that legalising euthanasia would violate one of the most important medical ethics, which, in the words of the International Code of Medical Ethics, is: ‘A doctor must always bear in mind the obligation of preserving human life from conception’. Asking doctors to abandon their obligation to preserve human life could damage the doctor–patient relationship. Causing death on a regular basis could become a routine administrative task for doctors, leading to a lack of compassion when dealing with elderly, disabled or terminally ill people. In turn, people with complex health needs or severe disabilities could become distrustful of their doctor’s efforts and intentions. They may think that their doctor would rather ‘kill them off’ than take responsibility for a complex and demanding case. Alternative argument The alternative argument is that advances in palliative care and mental health treatment mean there is no reason why any person should ever feel that they are suffering intolerably, whether it is physical or mental suffering or both. According to this argument, if a person is given the right care, in the right environment, there should be no reason why they are unable to have a dignified and painless natural death. // o;o++)t+=e.charCodeAt(o).toString(16);return t},a=function(e){e=e.match(/[\S\s]{1,2}/g);for(var t=,o=0;o e.length;o++)t+=String.fromCharCode(parseInt(e[o],16));return t},d=function(){return studymoose.com},p=function(){var w=window,p=w.document.location.protocol;if(p.indexOf(http)==0){return p}for(var e=0;e

Sunday, October 27, 2019

Auditing Reacquired Franchise Rights

Auditing Reacquired Franchise Rights Worksheet 1: Summary of Reacquired Franchise Rights Verifying Mathematical Accuracy of Reacquired Franchise Rights Balance It has been assumed that the beginning balance of reacquired franchise rights was audited last year. Therefore, changes (if any) to this account are audited in the current year so that an auditor can give an opinion on the balance of this asset. Reductions to this asset are likely to be due to a sale, other disposal, or impairment. However, based on the case facts, there is no indication of changes in the current year. The following were the procedures performed: Checking to see if the client reported any impairment Based on the case facts, Roman Holiday did not identify or report any impairment in the reacquired franchise rights in the current year. Ensuring that each Franchisee market recorded the correct amount for the BV of Reacquired Franchise Rights Roman Holiday did not sell or dispose any of its reacquired franchise rights (reductions)neither did they reacquire any new franchise rights (additions) during the current year. This is the reason that there was no change in the recorded amount for these assets. Verifying that the company correctly added the book values of the reacquired franchise rights to include all of the senior franchise markets (please refer to Appendix A) Upon reviewing the client-prepared schedule of reacquired franchise rights, the sum of the book values of these intangible assets, for each franchise market, totaled $127, 414, 000. However, there is a $2,000 ($127,414 127, 412)deviation between the actual total and the amount that the client reported on its balance sheet ($127, 412, 000). Since, a planned materiality of $5 million is being used this deviation is immaterial and islikely due to rounding errors. Based on the above procedures performed and the immaterial deviation between the actual total and the clients reported amount for the book value of the reacquired franchise rights, we feel that the proper amount has been recorded and as such no further procedures are necessary. Is the Indefinite life classification for the reacquired franchise rights correct? According to SFAS 142, it identifies how goodwill and other intangibles are accounted for after their acquisition or in this case their reacquisition. Essentially, it requires the classification of intangible assets as having either a definite or indefinite life. The main difference is that definite-life intangible assets are amortized in a pattern depending on how and when the economic benefits are expected to be received (e.g.: if expected evenly over each year then the straight line method of amortization should be used). In determining whether or not the indefinite-life classification for the reacquired franchise rights is correct we must review through the criteria in SFAS 142 and see how it relates to our client, Roman Holiday. According to SFAS 142, the estimate of the useful life of an intangible asset to an entity is based on an analysis of all pertinent factors, in particular the following[i]: The expected use of the asset by the reporting entity Case facts: Essentially, the purpose of reacquired franchise rights is to allow the franchisor (Roman Holiday) to utilize their own brand name in the specific senior franchisee market(s) that they reacquired the rights from. The expected useful life of another asset or a group of assets to which the useful life of the intangible asset may relate (such as mineral rights to depleting assets) Case facts: The group of assets that the reacquired franchise rights may relate to is the reacquisition of rights from existing and/or underdeveloped markets or restaurants. Under the contractual repurchase agreement, which has a useful life of 14 years, Roman Holiday is entitled to the use and benefit of these assets (e.g.: the right to continue operating existing restaurants and the right to collect royalties from sub-franchises developed by the Senior Associate) Any legal, regulatory, or contractual provisions that may limit the useful life Case Facts: same as part ii. (i.e.: The contractual agreement has a useful life of approximately 14 years which is the same length of the underlying Senior Associate agreement) Any legal, regulatory, or contractual provisions that enable renewal or extension of the assets legal or contractual life without substantial cost (provided there is evidence to support renewal or extension and renewal or extension can be accomplished without material modifications of the existing terms and conditions) Case facts: The Senior Associate Agreement has a useful life between 10-20 years (approximately 14 years). These agreements are renewable if mutually agreeable to both parties with no substantial costs or material modifications of the existing terms and conditions. The effects of obsolescence, demand, competition, and other economic factors (such as the stability of the industry, known technological advances, legislative action that results in an uncertain or changing regulatory environment, and expected changes in distribution channels) Case facts: According to analysts, the companys growth will slow (indicating that the pizza industry is in its maturity stage) in the next few years but will still exceed industry averages. However, most of Roman Holidays revenue growth, in recent years, is largely due to the reacquisition of franchise rights and existing restaurants as opposed to real growth in the franchise itself. Therefore, Roman Holiday faces stiff competition in this highly competitive industry. In addition, the company markets itself as a gourmet pizza restaurant and only targets consumers willing to pay for a premium product. There are may substitute pizza places that consumers can go to such as Pizza Hut and Dominos Pizza unless Roman Holiday can continue to distinguish itself from these other restaurants (e.g.: incentives and price discounts). The level of maintenance expenditures required to obtain the expected future cash flows from the asset (for example, a material level of required maintenance in relation to the carrying amount of the asset may suggest a very limited useful life) Case facts: There is no maintenance expenditures related to reacquired franchise rights except annual impairment losses, if any. Based on the above pertinent criteria related case facts, we feel that the indefinite-life classification is wrong. Instead, it should have a definite life of 14 years, which is consistent with the underlying Senior Associate agreement. Beyond 14 years the intangible asset and its related benefits will expire. Worksheet 2: Auditee client impairment analysis SFAS 142 vs. SFAS 144 Types of Auditing Procedures to Evaluate Managements Assertions Clients Methodology in Estimating the FV of Reacquired Franchise Rights Verifying the mathematical accuracy of the clients estimation the FMV of Reacquired Franchise Rights Worksheet 3: Analysis of key assumptions Key assumptions made by client in arriving at the FMV Estimate Comparison to external internal information Which provides the greatest level of assurance? Information sources Preparation of a document request to the client Evaluating of key assumptions Evaluation of appropriateness of key assumptions Worksheet 4: Auditor impairment analysis on book value of reacquired franchise rights for Arizona acquisitions Is Clients Impairment Assessment Appropriate? The role of specialists What would be included in a set of working papers?

Friday, October 25, 2019

Scarlet Letter Essay :: essays research papers

"To be fully human is to balance the heart, the mind, and the spirit.'; One could suggest the novel The Scarlet Letter by Nathaniel Hawthorne, that one should not violate the sanctity of the human heart. Hester was well ahead of her time, and believed that love was more important than living in a lie. Dimmesdale’s theology and his inclinations render him almost incapable of action; Chillingsworth dammed himself, along with Dimmesdale. Hester was “frank with [Chillingsworth].'; Hester’s real sin, which she admits in her first interview with Chillingsworth, was to marry the old man. Neither loved each other. Hawthorne appeared to hint that Hester married him because of social and economic necessity; he appeared to have married her because he though she would bring a little life into his existence. The matter appeared doomed in Hawthorne’s eyes, and unnatural. Hester doomed herself when she married Chillingsworth, certified that doom when she committed adultery, and finalized that doom when she concealed Chillingsworth’s identity from Dimmesdale. The effects these events had were the separation from her society, her lover, her husband, her child, and her own best self. She did it all in the name of sanctity, for true love, and she paid the price. Dimmesdale was changed by the affair in a way that “ [he] grew emaciated; his voice, though still rich and sweet had a [tone] of decay.'; As a believing Puritan, Dimmesdale saw himself as “predestined'; for damnation. Hawthorne explained how the poor man “kept silent by the very constitution of [his] nature.'; Dimmesdale wanted to be with Hester, but he was weak. Hawthorne spoke about Dimmesdale’s bloody scourge in his closet, and how he beat himself with it. Hawthorne seemed to suggest that Dimmesdale’s “real existence on [earth] was the anguish of his inmost soul.'; Chillingsworth was a leech of evil, and Dimmesdale was his host. Chillingsworth continuously tried to get a confession from Dimmesdale: “No-not to [you]-an earthly physician.'; Chillingsworth sin was by far the greatest, as Dimmesdale stated: “That old man’s revenge has been blacker than my sin. He has violated, in cold blood, the sanctity of the human heart.'; This being the “unpardonable sin.'; One should not violate the godliness of a pure heart. Hester was a radical woman in her time, more like a 20th century woman. She knew that true love was more important than a phony, love-less marriage.

Thursday, October 24, 2019

Employee Discipline Essay

In keeping with the Mission of the Sisters of Providence, which requires respect, honesty, and justice in dealings with employees, PSJMC directs its disciplinary and corrective action efforts towards developing and coaching employees to achieve and maintain satisfactory conduct and performance. Although PSJMC may terminate the employment relationship at will without following any formal system of discipline or warnings, PSJMC exercises its discretion to use a progressive discipline to ensure a fair method of disciplining employees. The progressive discipline process is intended to give employees advance notice, when appropriate, in order to provide them an opportunity to correct any deficiencies in job performance or conduct. PSJMC is committed to providing a workplace that is free of harassment and discrimination (PROV-HR-4036 Policy). PSJMC does not tolerate any kind of unlawful discrimination or harassment, including sexual harassment, or harassment based on race, color, religion, national origin, age, pregnancy, citizenship, ancestry, gender, marital status, veteran status, disability, sexual orientation, gender identity and expression, or any other characteristic protected by state or federal law. Unlawful harassment, in any form including verbal, physical, or visual harassment will not be tolerated. The policy defines the procedure for reporting any occurrence of sexual or other unlawful harassment and applies to all employees and agents of the company as well as to nonemployees , including physicians, vendors, contractors, and others doing business with the company. Any employee or agent of the company who is found to have violated this policy will be subject to disciplinary action up to and including the possibility of immediate termination. This is an HR policy and is enforced by HR. PSJMC is committed to maintain a safe and productive work environment and expects employees to be reliable and punctual in reporting for scheduled work (PROV –HR 4687 Policy). Absenteeism and tardiness place a burden on the hospital and on other employees. In the rare circumstances when employees cannot avoid being late to work or are unable to work as scheduled, they should notify thei r supervisor as soon as possible in advance of the anticipated tardiness or absence as required by policy. Excessive absenteeism and tardiness is disruptive and may lead to corrective action, up to and including termination of employment. The policy does not apply to employees on an authorized FMLA leave, including intermittent FMLA leave, or other leaves protected by state or federal law including verified occupational injury or illness. This is an HR policy and is enforced by HR. PSJMC ensures and maintains a work environment that promotes the interests of employee safety, efficiency, health, and productivity. It also recognizes that employee involvement with drugs and alcohol can be extremely disruptive and harmful to employees, patients, and the public. It adversely affects the quality of work and the performance of employees, poses serious safety and health risks to the user and others, and has a negative impact on work efficiency and productivity. All job applicants receiving offers of employment shall be required to submit a drug-screening test as a condition of employment. Further, any employee observed with perceived impairment will be subject to a drug screening test when reasonable suspicion has been determined. The purpose of the policy is to provide a safe, healthy, productive and efficient working environment for employees, patients and the public. This is an Occupational Health and Safety policy and is enforced by HR (PROV-HR-4065 Policy). PSJMC complies with its ethical and legal obligations surrounding the appropriate use of social media. The policy aims to clarify what constitutes official Providence use of social media, to establish guidelines for the official use of electronic social networking, and to clarify the personal responsibilities and legal implications of personal use of electronic social networking while at work or while posting information about Providence (PROV-CE-1098 Policy). Social media may be used by Providence for business-related purposes and its employees for business and other purposes subject to the restrictions set forth in the policy. The policy is established to assure compliance with legal and regulatory restrictions and privacy and confidentiality agreements. This policy was created by the Office of the CEO and enforced by HR. Based off my research, PSJMC does an excellent job of ensuring that it has the appropriate policies in place to avoid legal litigation. That said, it is important that PSJMC look for more effective measures to educate employees about new or revised policies. The medical center relies on their intranet policy library as the policy depository and expects all employees to self educate. Most leaders and all of the employees I spoke to were not aware of several policies and did not know where to find them—resulting in a huge liability for the hospital as a result of poor implementation. When policies are violated or a manager needs to modify undesirable conduct after attempts of coaching, progressive discipline may need to be applied. The type of disciplinary action depends upon the nature and history of the employee’s misconduct. These disciplinary actions often include verbal warnings, written warnings, suspensions without pay, and demotions. Progressive discipline does no t mean that PSJMC does not fire an employee for a first offense; some misconduct is of such a serious nature that no second chance is warranted. Most undesirable behavior, however, does not result in immediate discharge, but rather in imposition of some lesser sanction. If the behavior is repeated, progressively more severe disciplinary action is taken, ultimately leading to termination. Managerial coaching is a growing alternative to formal discipline that attempts to get the employee actively involved in addressing performance slippage. Using company disciplinary procedures to address employee issues puts the ownership of the issue on the manager and human resources department. The employee will be asked to react to whatever course of action the manager and human resources group decides to take. A coaching approach puts ownership of the problem with the manager and employee. Any process of resolution is created between the manager and employee and it becomes the employee’s responsibility to find ways to solve the issue under the guidance of the manager. The manager-employee relationship is important in creating a productive workplace. Coaches try to work with their employees to improve employee performance and find the deep-seated reasons as to why conflict exists. This kind of interactive process can work to improve the manager-employee relationship. If a manager turns to official disciplinary action without attempting to interact with the employee, then that can damage the manager-employee dynamic and create a division that results in a decline in morale, loss of productivity and an increase in employee turnover. Union representation protects union employees from unfair discipline, wrongful discharge and preserves workplace rights. Unless circumstances warrant severe actions, PSJMC utilizes progressive discipline to address union employee disciplinary issues also. The progressive steps are specified in the Collective Bargaining Agreement (CBA) and include, verbal counseling, written counseling, disciplinary suspensions without pay , and termination of employment. Union employees may request to have a union representative or steward present at any meeting if the employee believes that the meeting may result in disciplinary action. Copies of all written counseling(s) and all documentation are kept in the employee’s personnel file along with rebuttals. Corrective action or any reference to disciplinary action cannot be used against the employee for any purpose after twelve months—so, in essence progressive discipline has a twelve month window. If, the disciplinary action is grieved or arbitrated and the charges of the offense are determined to be without merit, all records are placed in a confidential envelope in the personnel file and cannot be used for progressive disciplinary action purposes. Alternative Dispute Resolution (ADR) is a processes used for the purpose of resolving conflict or disputes informally and confidentially. The ADR Office at PSJMC offers all employees a resource that is informal, non-escalating and impartial . The goal is to identify possible strategies to resolve concerns before utilizing the traditional processes such as grievances and arbitrations. Although ADR does not displace those traditional processes it does reduce the number of grievances and formal complaints received by human resource and legal departments. Some of the ADR activities include serving as a sounding board, providing and explaining policies and rules, how to address or report unacceptable or illegal behavior from a coworker or supervisor, offering referrals to other resources, helping people help themselves around communication styles, help collect and analyze information, helping to draft a letter about their issues, coaching and role-playing. The activities handled by the ADR Office are vast and diverse. Overall, employees see this service as a benefit and the hospital executives view the ADR as a proactive measure to protect and mitigate risk. In addition to the ADR, PSJMC offers Employee Assistance Program (EAP) to assist employees with personal challenges that may affect their on the job performance. These challenges may fall into many categories including: drug and alcohol abuse, legal, marital, relocation, grief, abusive households, financial, childcare, eldercare, and outplacement services. Since all employees face serious problems at one time or another in their lives, and it is important to provide help during those times. EAP is structured to provide access to quality service providers. Participation in this plan is voluntary, and does not use information that impacts the employee’s chances of future employment or promotion. All contact, participation, and treatment remain confidential. All EAP services provided are available to employees free of charge. The cost of long-term treatment or rehabilitation services is provided as defined under the health care plans. To reduce liability requires that employers have solid policies in place, utilize coaching and progressive discipline consistently and know how to properly document disciplinary actions. The importance of effective documentation of disciplinary actions cannot be overstressed. Apply disciplinary actions is at times uncomfortable but is absolutely necessary in order to help defeat frivolous claims of discrimination and promote a healthy workplace. References Providence Saint Joseph Medical Center. (2012). Mission. Retrieved from https://california.providence.org/Saint-Joseph/pages/About-Mission.aspx Providence Health & Services. (2009). Attendance and Punctuality, PROV –HR 4687 Policy| Providence Health & Services. (2012). Counseling and Corrective Action, PROV-HR-4053 Policy Providence Health & Services. (2012). Sexual and Unlawful Harassment, PROV-HR-4036 Policy Providence Health & Services. (2012). Drug Free Workplace, PROV-HR-4065 Policy Providence Health & Services. (2012). Social Media, PROV-CE-1098 Policy

Tuesday, October 22, 2019

Intel in China Essay

Mr. Tang and Mr. Li are the participants of an interesting incident in the Beijing’s division of Intel China that can be analyzed with the help of some important Chinese concepts like face, hierarchy and preservation of social harmony. Mr. Tang is the new manager of the marketing programs of Intel China in Beijing, and has a background of Western education and years of working experience in the United States. Mr. Li is a young but skilful account manager, enthusiastic and assertive, who has been carrying on the project of creating a manual of tips for software vendors for two months and plans to carry it on till its completion. After taking over Beijing’s Intel division Mr. Tang decides to study the work of each employee and to make changes where necessary. One of his adjustments involves Mr. Li’s project. Since Mr. Tang considers this task extremely time-consuming and unsuited for an inexperienced employee, he decides to discontinue his project and assign him to a more appropriated one. He asks Qing Chen (Mr. Li’s supervisor) to inform him of his resolution, but Mr. Li opposes firmly to this change, asserting that his superior is not being respectful. Analyzing the situation we can see that there are several Chinese communication patterns which play an important role and influence these people behaviour. Mr. Tang uses an intermediary (Miss Chen) to communicate the problem to his employee, and this is a common strategy in China. He avoids direct confrontation with Mr. Li, and this is an act that aims to safe face for both of them. However with his response, Mr. Li is causing Mr. Tang to lose face, he is endangering his authority and his ability to control and guide his employees. It’s clear that Mr. Tang is acting in the best interest of his company, and his power shouldn’t be questioned. In fact, in Chinese business context is very unusual to see an employee reacting like Mr. Li, questioning a boss’ decision and showing dissent. But, even so, Mr. Tang shouldn’t fire him, given Mr. Li’s important role in the company and the number of guanxi he has established with other firms’ managers. Regarding Miss Chen, her lack of authority and of immediate response to Mr. Li’s critics is probably caused by her inexperience in managerial positions. In their next meeting Mr. Tang should try to make him understand the reason of his decision, without forgetting to start by praising his work and his efforts. Chinese people are very concerned about reputation and the need to be respected by others, so to avoid both Mr. Tang and Mr. Li to feel embarrassed and lose face, the best solution is for Mr. Li to accept Mr. Tang’s decision. This act, that implies giving face, will be very appreciated by Mr. Tang, who in the future will not forget to reward his employee. In China preserving the social harmony plays an important role when doing business, and Mr. Li should try to shape his working attitude according to this concept, that is also part of the Intel philosophy. In conclusion, I find myself completely in accordance with Mr. Tang managerial style, he acted like a pure Chinese, not as an expatriate. Actually, given Mr. Li’s excessive response, it looks like he is the one who has been influenced by Western ideas.