Partnership and Employment
Two Classes of Partnership
A partnership is a business with more than one owner and has not applied to become a corporation or a limited liability company (Laurence, 2012). The two general types are general partnership and limited partnership. The general type is the more common. Each partner has a hand in its operation. It is also the simplest and least expensive business structure to create and maintain. Both partners share all the liability for the debts and obligations of the businesses, including court decisions. Either partner is bound to a contract or deal entered into by the other partner. The partners pay partnership taxes, which "pass through" their business to their respective individual income tax returns. Creating a partnership does not require filing of papers. Two persons who agree can do so and then register the business with the payment of a minimum tax. Although there is no need for a written partnership agreement, the partners may come up with a business name and some details of the partnership. These include the partners' respective rights and responsibilities and share of profits. A general partnership ends if one partner decides to leave it. The remaining partner must settle remaining obligations and debts and then divide the profits and assets between themselves (Laurence).
Limited Partnership
This structure includes more partners with their respective business liabilities (Bachmann, 2012). Their responsibilities and involvements in the business also vary. Their financial obligations are equal to their investment. One advantage is that more partners can greatly increase capital resources. Some can join as limited partners while the general partners keep control of daily operations. But tax issues or a clash between a general partner and a limited partner can reduce business effectiveness (Bachmann).
Two Theories of Employment Discrimination
These are the theory of disparate treatment...
A third theory is the failure to make reasonable accommodation. Disparate treatment theory is applicable when a particular applicant in a protected group is deliberately treated less than favorably than others in a similar situation outside the group. An older applicant who is turned down in favor of a younger applicant because of age demonstrates the theory. The complainant must provide direct evidence of intentional discrimination, such as the unjustified stereotypical belief that a younger applicant will perform better. The mixed motive evidence may also be presented, such as an impermissible factor like race or sex (Laurent).
The disparate impact theory applies to employment policies and practices that have adverse effect on members of protected minority groups (Laurent, 2012). Examples are a high school diploma, height or weight restrictions. This theory focuses more on outcomes than employer intent. Thus, it leans much on statistics. The complainant must demonstrate the adverse impact of the use of certain selection device or employment practice. When he does, the burden of proof moves to the employer that the decision is job-related. Even if it job-related and necessary for the business, the complainant can still come up with an alternative available and less disparate option (Laurent).
The reasonable accommodation theory makes the employer liable for treating applicants or employees differently for the characteristics of their protected group (Laurent, 2012). Examples are the characteristics of the members of religious and disabled groups. The Americans with Disabilities Act obliges employers to hire capable disabled persons unless doing so would impose undue disadvantage to the firm (Laurent).
Defenses to Employment Discrimination Claims
Violations of State or federal discrimination laws are penalized with remedies and large monetary awards (HR California, 2012). There are,…
