Laws protect people in employment against discrimination based on race, age, disability, religion, sexual orientation and many other areas. The major piece of legislation that covers disability discrimination is the Americans with Disabilities Act. Part of the purpose of the act is to define who is protected by law and what constitutes illegal discrimination. Like most employment discrimination laws the hardest part of the process in determining if you have been affected is understanding the definitions. The definition of an individual with a disability, under the law, is one who has a physical and or a mental impairment that significantly limits one or more of life's major activities. Major life activities have been defined as those things an average person can do without a great deal of difficulty for example breathing, seeing, hearing, walking, working and the like.

Employment discrimination laws cover the hiring, promotion and firing processes. This which means, a well-qualified applicant cannot be denied fair consideration for employment. Current employees cannot be denied promotion or terminated on the grounds of their disability. Training, benefits, and employee compensation cannot be waived or in any way altered due to a disability. If an employee or applicant makes a claim of discrimination, they must first be a "qualified individual with a disability", which means if the person is disabled, they must be able to perform the job or task before they can claim they are being discriminated physically.

Under the law the definition of a qualified person with a disability, is someone who first and foremost that has the necessary skills, education or job experience and who can perform the work in question. As well as being able to perform the job you must be able to do so with or without reasonable accommodation. Reasonable accommodation can include making work places accessible for people with disabilities, job restructuring, a modified work timetable, extra unpaid leave, modifying equipment or having qualified readers on hand.

An employer complying with employment discrimination law is not required to lower normal production standards to make an accommodation, nor is he expected to provide personal items like eyeglasses or hearing aids. Employers are only required to provide reasonable accommodation and this gives employers an exemption or what could be seen as a loophole in the legislation. The requirement to make reasonable accommodations for a qualified candidate also means they are not obligated to do so if it would cause undue hardship on the operation of the employer's business. In effect, undue hardship means anything that causes significant difficulty or expense when compared with the size of the business, the financial status and the businesses operation.

You, like me, may feel that you have been the victim of discrimination. Before making a final decision on whether or not to file a complaint, it is important to check all the existing statutes, both federal and state, related to this law as well as case law. This will ensure you chances of success.

By: Gary T Talbot
You need more information on and a copy of the FREE report Employment Discrimination: Are You A Victim Of Discrimination employment discrimination? So head over to YourEmploymentGuide.net.

Are you working in a hostile work environment? If you feel that you're being sexually harassed in the workplace, then read on. This information can help you determine if you have a sexual harassment case or not, and the appropriate steps to take.

You are probably wondering what steps to take first. The first thing you should do is to make sure that what you're experiencing qualifies as sexual harassment. The Equal Employment Opportunity Commission states that unwelcome sexual advances, request for sexual favors or any conduct of a sexual nature is morally wrong, unethical and unacceptable in the workplace. Submission to, or rejection of these advances can not be used as a basis for employment decisions. Advances can not be used to create an intimidating, hostile or offensive working environment, whether these outcomes were intentional or not.

Teasing, inappropriate comments and isolated incidents of a sexual nature are not necessarily considered sexual harassment. The conduct must be severe and/or continuous and have some effect on the terms of your employment to be considered sexual harassment. This rule is in place to filter out frivolous suits for conduct that is not necessarily found hostile or abusive to most people. Flirtation that does not affect your status as an employee may not be considered sexual harassment.

This doesn't mean that flirtation and offhand comments are okay. If you are uncomfortable, then there is a problem. Go directly to the offensive party's superior and make a complaint in writing. It is important to have a paper trail documenting your complaints. If the situation worsens or is not resolved, then you need proof that you have gone through the proper procedures to try and end the situation. If you don't, and things escalate, then you may not be able to recover damages if the case does go to court.

Going through your employer's proper procedures can protect you from retaliation after the complaint is filed. Most employers have a complaint process that must be followed. If they don't, then they could be liable for actions taken by their employees. Resolving situations with your employer is generally the best idea. You may choose to contact an attorney before you file your complaint with your employer to make sure that you are clear in your letter about what laws you think have been broken and the steps that you will take if things do not improve.

If things don't change or get worse after your complaint is formally filed with your employer, you may want to contact the Equal Employment Opportunity Commission to file another complaint. At this point, you will need to contact an attorney that specialized in sexual harassment claims. An attorney can make sure that all the appropriate steps have been taken. This will greatly increase your chances of recovering damages if the case goes to court. The goal shouldn't be to collect money, but to keep your job, not be retaliated or discriminated against, and to work in a healthy, respectful environment.

By: Kelly Thacker
Kelly Thacker of Thacker + Co, a full-service court reporting firm in Salt Lake City, Utah.
For more information on Salt Lake City Court Reporters, please visit http://www.thackerco.com.

Set forth below is an overview of the tax, accounting and general business considerations applicable to typical equity based compensation arrangements. Following the overview are general descriptions of how those considerations apply to three basic types of arrangements: incentive stock options; non-qualified stock options; and restricted stock.

Incentive Stock Options (ISOs) Offer Great Tax Benefits, but Are for Employees Only

An incentive stock option (ISO) provides for the grant to employees only (not to outside directors, consultants, etc.) of options to acquire stock of the employer and, by satisfying a series of statutory requirements, qualifies for a specified set of tax consequences. To satisfy tax requirements, the plan providing for the grant of the ISOs must be approved by the shareholders within 12 months before or after it is adopted, must specify the aggregate number of shares of employer stock that are available for issuance under the plan and must specify the employees or class of employee eligible for the plan.

The restrictions applicable to terms of the ISO are:

* the option price must at least equal the fair market value of the stock at the time of grant;
* the option cannot be transferable, except at death;
* there is a $100,000 limit on the aggregate fair market value (determined at the time the option is granted) of stock which may be acquired by any employee during any calendar year (any amount exceeding the limit is treated as a nonqualified stock option, as described below);
* all options must be granted within 10 years of plan adoption or approval of the plan, whichever is earlier;
* the options must be exercised within 10 years of grant;
* the options must be exercised within three months of termination of employment (extended to one year for disability retirement, with no time limit in the case of death);
* optimum tax treatment to the employee depends on the employee not making a 'Disqualifying Disposition' (i.e., the employee does not dispose of the shares within 2 years after the date of grant of the option or within 1 year of receipt of the shares).

Modification of an existing option is treated as a grant of a new option, which must meet all of the applicable tax requirements as of the date of the modification. Note that, in the case of a 10 percent or greater shareholder, the option price must be at least 110 percent of the fair market value of the stock at time of grant and the option period must not exceed 5 years. The number of options granted to each employee at any one time can be discretionary. The exercisability of options typically vests over time. Vesting can be conditioned on performance, in addition to continued employment. The plan may permit the option price to be paid with other stock held by the employee. If stock previously received on exercise of another ISO is used to exercise an ISO, the disposition of the previously held shares will be nontaxable unless it is a Disqualifying Disposition.

Tax Consequences of ISOs

For the employer: No compensation deduction is ever allowed with for an ISO, unless the employee makes a Disqualifying Disposition, in which case the employer receives a deduction equal to the employee' s income inclusion for the year in which the Disqualifying Disposition occurs. Under current rules, the employer is not required to withhold income or employment taxes, even in the case of a Disqualifying Disposition. For the employee: There is no taxable income to the employee at the time of grant or timely exercise. However, the difference between the value of the stock at exercise and the exercise price is an item of adjustment for purposes of the dreaded alternative minimum tax (AMT). In the absence of a Disqualifying Disposition, gain or loss when the stock is later sold is long-term capital gain or loss. Gain or loss is the difference between the amount realized from the sale and the tax basis (i.e., the amount paid on exercise). In the case of a Disqualifying Disposition, the employee is treated as having ordinary income subject to tax in an amount equal to the lesser of (i) the difference between the amount realized on the disposition and the exercise price, or (ii) the difference between the fair market value of the stock on the date the ISO is exercised and the exercise price. Any gain in excess of the amount taxed as ordinary income will be treated as a long or short-term capital gain depending on whether the stock was held for more than twelve months.

Nonqualified Stock Options (NSOs): The Leftovers

In general, Nonqualified Stock Options (NSOs), unlike ISOs, are not subject to specific tax eligibility requirements an NSO is just a plain old option. Thus, any option that is not an ISO is by default an NSO. The term 'nonqualified' means just that if the option does not qualify as an ISO, it' s a stock option that enjoys no special tax treatment. NSOs are typically granted with an exercise price approximating the value of the stock at the time of grant, although they are frequently issued at some discount from such value. Like ISOs, NSOs may become exercisable as they vest over time, conditioned on continued employment or specific performance criteria. Unlike ISOs, NSOs can be issued to anyone, employee or otherwise.

Tax Consequences of NSOs

For the employer: In general, the employer receives a deduction equal to (and at the same time as) the employee' s income inclusion. The employer is required to withhold income and employment taxes on the employee' s income amount. For the employee: In general, there is no taxable income to the employee at the time of grant. However, the difference between the value of the stock at exercise and the exercise price is ordinary income to the employee at the time of exercise. The income recognized on exercise is subject to income tax withholding and to employment taxes. When the stock is later sold, the gain or loss is capital gain or loss (calculated as the difference between the sales price and tax basis, which is the sum of the exercise price and the income recognized at exercise).

Accounting Treatment of ISOs and NSOs

Generally, under traditional rules, there is no charge to earnings for accounting purposes, unless the option is granted with an option price of less than the fair market value of the stock, determined at the date of grant (the measurement date). For companies contemplating an IPO within the foreseeable future, the valuation of stock option grants can be particularly important, as the SEC commonly questions the exercise prices of options granted in the period before the IPO.

Certain conditions, however, may result in an earnings charge if there is a stock value/exercise price disparity at some other measurement date. The exercise of an option with stock already held can result in the earnings charge being calculated at the exercise date if the stock used to exercise the option has been held less than six months. Withholding of stock upon exercise will not result in a new measurement date if the withheld stock is limited to the minimum withholding tax payable by the employee. Withholding of more shares can result in the exercise date becoming a new measurement date for the withheld shares. A cash bonus to pay withholding taxes can result in the exercise date becoming a new measurement date for the option as well as the cash bonus itself. Under rules adopted by the Financial Accounting Standards Board, companies are 'encouraged' to account for equity based compensation awards based on the fair value of the awards; companies that do not do so nonetheless must disclose such fair value in notes to their financial statements. We believe that most public companies choose the latter approach.

The accounting treatment of option grants to non-employees has recently changed. Grants to non-employees will now incur a compensation expense for the company (other than grants to non-employee directors, who for this purpose are treated as employees), even if the option price is set at the fair market value of the stock at the time of grant.

And if You Remember Nothing Else...

Incentive Stock Option (ISO)Non-Qualified Stock Option (NSO) Tax Qualification Requirements?:ManyNoneWho Can Receive?Employees OnlyAnyoneHow Taxed for Employee:* There is no taxable income to the employee at the time of grant or timely exercise.

* However, the difference between the value of the stock at exercise and the exercise price is an item of adjustment for purposes of the alternative minimum tax (AMT).

* Gain or loss when the stock is later sold is long-term capital gain or loss. Gain or loss is the difference between the amount realized from the sale and the tax basis (i.e., the amount paid on exercise).

* Disqualifying Disposition destroys favorable tax treatment.* The difference between the value of the stock at exercise and the exercise price is ordinary income.

* The income recognized on exercise is subject to income tax withholding and to employment taxes.

* When the stock is later sold, the gain or loss is capital gain or loss (calculated as the difference between the sales price and tax basis, which is the sum of the exercise price and the income recognized at exercise).

By: Michael Spadaccini
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A workplace may be an office, hotel, hospital, school, store, private home or even a factory. It can also be along the street, in a vehicle, airplane or while in a train. Harassment is feeling uncomfortable as a result of someone else’s verbal or physical actions that are intended to maliciously humiliate and undermine the individual. (Oppenheimer and Willy, 2002)

Workplace harassment is therefore the behavior of by which an individual abuses his or her colleagues either emotionally or verbally thus making the individuals uncomfortable. Workplace harassment is also known as bullying. Examples of abuses may be; use of offensive language, humiliation and isolation, threatening, yelling while giving instruction among others. It is especially constituted as a form of bullying when such actions results in adverse employment effects such as firing, demotion, suspension, significant change in the status of ones benefits, increased work assignment or transfers. (Oppenheimer and Willy, 2002)

Types of Workplace Harassment
Sexual Harassment

It is particularly a common form of harassment that includes physical or emotional effects. Any unwelcome conduct or contact that touches on sexual privacy is sexual harassment. It affects both men and women although the latter are frequent victims. The following are incidences considered to be sexual harassment. (Oppenheimer and Willy, 2002)

o Asking questions or commenting about an individuals sexual life
o Soliciting sexual favors in exchange for employment related services
o Display of pornographic materials such as pictures, music, etc.
o Whistling.
o Touching, patting or kissing somebody without his or her consent

Organizational Harassment
It usually occurs when a bigger and powerful organization subjects another organization to some sudden and extreme conditions or changes. A government might declare an organization bankrupt; it can also impose budget and financial constraints through heavy taxing and budget cuts. These and other external pressures constitute workplace harassment.

Serial Harassment
It is a common form of harassment which involves individuals with frequent assault-like behavior. This group of persons moves around workplace insulting other employees, touching female colleagues and bullying anyone who dares them. This type of harassment is common among students

Client Harassment
It is also called technical bullying because it involves people in authority. It is where employees are bullied by the same people they serve. It is common in workplaces such as hotels and restaurants where customers harass the waiters and cooks. Students can also harass their teachers, parents and support staff in their schools. A supervisor in an office or factory can harass the messengers, drivers and sectaries.

Corporate Harassment
Due to perhaps some loopholes in the law or documented policies in a company, an employer can act in a manner to create difficulties for an employee. This may include soliciting for sexual favors in exchange for promotion, extending a contract or recruiting an individual to the company.
These are general forms of harassment that are not only directed to a person but to a group of persons. Workplace harassment is considered a form of discrimination and it may come in the following examples;
o Verbal insults and offensive remarks about ones body parts, looks, clothing, lifestyle etc.
o Bad and undesirable jokes that touch individual’s family, race, language or religion.
o Hanging racial, sexual and provoking material in a public office.
o Avoiding, isolating and excluding an individual due to disability.
o Leering and looking at a person in a sexually provocative manner.
o Sending of sexually suggestive letters, emails etc. (Eugene and David, 2002)

Signs of Workplace Harassment
Workers and individuals who are victims of harassment are usually reluctant to report any cases of harassment to the relevant persons concerned because they fear payback from their ‘attackers’. But a good employer who cares for all his employees and the progress of his business should check out through the following ways (Brown 1998);
o Personal observations and critical assessment of individual behavior especially in a school situation and companies with small numbers of employees.
o Interviewing those workers who are leaving the company either because of retirement or to pursue other career prospects.
o Conducting work opinion surveys.
o Checking the trends in workplace harassment grievances and compensation claims through the analysis of statistics available in the human resource office.
o Breaking of relationships in teams, groups and managers themselves.
o Poor commitments to job assignments. (Eugene and David, 2002)
Factors That May Increase the Risk of Workplace Harassment

Organizational Changes
Research has shown that significant changes within an organization can propel the level of workplace harassment in that organization. Changes such as the introduction of new supervisors, new technology or even new owners to the company may result in unprecedented increase in certain forms of harassment.

Workplace Culture
Most companies and institutions such as schools which entertain and condone the use of abusive language and other teasing practices are likely to experience an increase in some form of harassment related to these practices.

Human Resource Management Systems
Poorly drafted policies and failure to handle workplace harassment complaints and grievances in a fair manner catapults the same kinds of harassments that are supposed to be avoided

Workplace Relationship Trends
Poor communication among workers and lack of between the junior employees and the management may cause an increase in certain forms of harassment such as sexual exploitation because the victims fear condemnation from their colleagues.

What the Law Says About Workplace Harassment
Under the Workplace Health and Safety Act of 1995 developed by the United Nations Commission for Human Rights, all employees and employers regardless of their job status, nationality, color, origin, sex, religion and age are entitled to equal protection from any form of harassment. Employers are required to identify situations that may cause bodily, emotional or psychological injuries and rectify them. (U.N Act, 1995) It also outlines how individuals should relate to each other while at work. Although there are many definitions for workplace harassment, all the policies come to a conclusion that some individuals should account for their behaviors in one way or the other. Whether the specific behavior is intended to hurt anyone or not, it is the eventual effect that is considered. If it is taken negatively, then it is definitely an offense by law.
There are many factors that the law considers before it declares a certain form of behavior illegal. If for example a group of workers in a construction company told of color jokes to each other and they didn’t feel hurt about it. But when a new worker was brought in and the same jokes continued, he felt harassed. This means that everybody takes comments in his or her view depending on the relationships of the people involved. However, principles of natural justice indicate that a person accused of harassment is innocent until proved innocent. Anybody accused of workplace harassment should be informed of the issue and given adequate time to defend himself. All cases of harassment must investigated and found to be true, necessary legal proceedings should be commenced even if it must involve the law enforcement officers. (Eugene and David, 2002)

Impacts of Workplace Harassment
How It Affects an Individual
Workplace harassment is associated with emotional distress, physical illnesses and body injuries. They occur to a victim of harassment who have frequently abused at his or her workplace (David 2002). First, it prevents effective production of the individual in terms of his or her output resulting in subsequent loss of employment. Secondly, one develops poor concentration due to distress, anxiety and chronic stress resulting in severe mental illness. It also leads to the loss of positive work values such as self-esteem, self- confidence and integrity which in the short term may lead to social discrimination and isolation at the place of work. Finally, an individual may develop social phobia i.e. an individual become.

How It Affects Business
Workplace harassment can lead to severe financial and human costs in an organization in terms of;
o Reduction in production, efficiency and profitability levels hence business collapse
o Public and customer related effects such as bad publicity whereby people start to brand the organization bad names and ‘a difficult place to with’
o Increased legal, compensation, counseling, mediation and training costs for the organization resulting in bankruptcy in the long run
o Worker health deterioration and poor commitment to work
o Breakdown of individual, team or personal relationships within the organization
Solutions to Workplace Harassment

1. Development of a workplace harassment prevention policy
It is important that a workplace harassment prevention policy is put in place and quickly implemented by employers to guide every worker in the organization on the expectations of the employer regarding his or her conduct and other appropriate behavior expectations.

This policy can be part of the Workplace Health and Safety Act of 1995 developed by the United Nations or it can be a solo-policy as long as it conforms with other Human Rights policies. The policy should be written in such a way that all the workers can read and understand very well and ensured that everybody accesses it easily. It should also contain such elements as; the value statement which describes the organizations commitment to eliminate the vice completely, provide a clear definition of workplace harassment and the impacts of the same by singling out examples of deviant behavior in the policy. Proper obligations of every worker should be clearly spelt out starting with the manger on top to the watchman at the gate so that each individual understands his or her role in the organization and desist from interfering with other people. It must also encourage employees to report all forms of workplace harassment and make a commitment to fairly investigate the allegations. The policy should finally provide agreed penalty for defaulters. (U.N Act, 1995)

2. Implementing an effective complaint and grievance handling system
Proper handling of formal and informal complaints on workplace harassment is an important factor in preventing the hazard. Solving a problem informally usually is less expensive and requires little resources because it involves open discussions between the parties in the dispute. In a formal case, a simple procedure should be developed to settle cases of workplace harassment. An efficient process is to report the issue to a specified officer, commence the investigation, attempt a resolve the conflict and finally allow for appeal.

3. Personal handling of workplace harassment
Whether one is experiencing workplace harassment for the first time or you’ve been harassed for a long time it is possible to deal with it yourself and come up with a solution. The following are guidelines to be followed when doing this. First is to follow and trust your instincts-nobody becomes uncomfortable without a reason. It is therefore advisable to inform somebody who is close to you about the feelings, don’t ignore them.

Secondly, it is important to seek external support from either your family or close work mates. It is also advisable to study the assistance options available to you and weigh the success probability of each. This can be achieved through extensive consultations and research work. Thirdly, a victim should take care of himself because workplace harassment have serious physical and emotional consequences whish not only affect his or her job but will also interfere with his or her personal life, family life, relationships and more importantly the health of the individual. Finally, one can either deal with the harasser personally or through the workplace so that a legal complaint is launched. (Eugene and David, 2002)

By: Craig Willis
Craig Willis is an associate staff writer. Upon graduation, he started a career in essay and research paper writing and has been providing quality custom term papers. His specialty subject is Arts term papers and critical essays.

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