vania-janet/multiturn-rag-retrieval-data huggingface dataset:
Tax protester statutory arguments
An argument linked to the meaning of the words `` includes '' and `` including '' is the argument that for Federal income tax purposes , the term `` employee '' under Internal Revenue Code section 3401 ( c ) does not include a regular , private - sector employee . The courts have uniformly rejected this argument . The text of section 3401 ( c ) , which deals only with the employer 's withholding requirements and not with the employee 's requirement to report Internal Revenue Code section 61 compensation for personal services ( whether called wages , salaries , or any other term ) , is as follows :
Video poker
Pay tables allocate the payouts for hands and are based on how rare they are , the game variation , and the decision of the game operator . A typical pay table starts with a minimum hand of a pair of jacks , which pays even money . All the other hand combinations in video poker are the same as in table poker , including such hands as two pair , three of a kind , straight ( a sequence of 5 cards of consecutive value ) , flush ( any 5 cards of the same suit ) , full house ( a pair and a three of a kind ) , four of a kind ( four cards of the same value ) , straight flush ( 5 consecutive cards of the same suit ) and royal flush ( a Ten , a Jack , a Queen , a King and an Ace of the same suit ) .
History of the United States Merchant Marine
What was ignored , say the Seafarers ' International Union , was the fact that seamen are paid by the ship owner for their work , consequently they were paid only while the ships were in the water . A seaman torpedoed off his ship was off the payroll the minute he was injured , landed in a lifeboat or hit the water . Surviving seamen had to beg , borrow , plead or work their way back to the United States from places such as Murmansk , Russia , so they could be reassigned to another ship . Until that happened , they were n't paid . And in addition they would be drafted if they did n't find another ship within 30 days . Their wartime record reveals that their losses were among the highest of any group in the front lines . They died at a rate of 1 in 24 . All told , 733 American cargo ships were lost and 8,651 of the 215,000 who served perished on troubled waters and off enemy shores . An
Education reform
A study by the Fordham Institute found that some labor agreements with teachers ' unions may restrict the ability of school systems to implement merit pay and other reforms . Contracts were more restrictive in districts with high concentrations of poor and minority students . The methodology and conclusions of the study have been criticized by teachers ' unions .
Executive compensation
Extend the vesting period of executives ' stock and options . Current vesting periods can be as short as three years , which encourages managers to inflate short - term stock price at the expense of long - run value , since they can sell their holdings before a decline occurs . As passed in the Swiss referendum `` against corporate Rip - offs '' of 2013 , investors gain total control over executive compensation , and the executives of a board of directors . Institutional intermediaries must all vote in the interests of their beneficiaries and banks are prohibited from voting on behalf of investors . Disclosure of salaries is the first step , so that company stakeholders can know and decide whether or not they think remuneration is fair . In the UK , the Directors ' Remuneration Report Regulations 2002 introduced a requirement into the old Companies Act 1985 , the requirement to release all details of pay in the annual accounts . This is now codified in the Companies Act 2006 . Similar requirements exist in most countries , including the U.S. , Germany , and Canada . A say on pay - a non-binding vote of the general meeting to approve director pay packages , is practised in a growing number of countries . Some commentators have advocated a mandatory binding vote for large amounts ( e.g. over $5 million ) . The aim is that the vote will be a highly influential signal to a board to not raise salaries beyond reasonable levels . The general meeting means shareholders in most countries . In most European countries though , with two - tier board structures , a supervisory board will represent employees and shareholders alike . It is this supervisory board which votes on executive compensation . Another proposed reform is the bonus - malus system , where executives carry down - side risk in addition to potential up - side reward . Progressive taxation is a more general strategy that affects executive compensation , as well as other highly paid people . There has been a recent trend to cutting the highest bracket tax payers , a notable example being the tax cuts in the U.S. For example , the Baltic States have a flat tax system for incomes . Executive compensation could be checked by taxing more heavily the highest earners , for instance by taking a greater percentage of income over $200,000 .
Society of the United States
Working - class Americans as well as many of those in the middle class may also face occupation alienation . In contrast to upper - middle - class professionals who are mostly hired to conceptualize , supervise and share their thoughts , many Americans enjoy only little autonomy or creative latitude in the workplace . As a result , white collar professionals tend to be significantly more satisfied with their work . More recently those in the center of the income strata , who may still identify as middle class , have faced increasing economic insecurity , supporting the idea of a working - class majority .
Executive compensation
Lower level executives also have fared well . About 40 % of the top 0.1 % income earners in the United States are executives , managers , or supervisors ( and this does n't include the finance industry ) -- far out of proportion to less than 5 % of the working population that management occupations make up .
Letter of credit
Issuance charges , covering negotiation , reimbursements and other charges are paid by the applicant or as per the terms and conditions of the LC . If the LC does not specify charges , they are paid by the Applicant . Charge - related terms are indicated in field 71B .
Education reform
Discipline and labor in a Lancaster school were provided by an economic system . Scrip , a form of money meaningless outside the school , was created at a fixed exchange rate from a student 's tuition . Every job of the school was bid - for by students in scrip , with the largest bid winning . However , any student tutor could auction positions in his or her classes . Besides tutoring , students could use scrip to buy food , school supplies , books , and childish luxuries in a school store . The adult supervisors were paid from the bids on jobs .
Yahoo! Answers
The point system ostensibly encourages users to answer as many questions as they possibly can , up to their daily limit . Once a user achieves and maintains a certain minimum number of such contributions ( See Note * , further ... ) , they may receive an orange `` badge '' under the name of their avatar , naming the user a Top Contributor ( TC ) . Users can lose this badge if they do not maintain their level of participation . Once a user becomes a `` Top Contributor '' in any category , the badge appears in all answers , questions , and comments by the user , regardless of category . A user can be a Top Contributor in a maximum of 3 categories . The list of Top contributors is updated every Monday . Although Yahoo ! Answers staff has kept secret the conditions of becoming a TC , many theories exist among users , for example :
Right-to-work law
Opponents argue that right - to - work laws restrict freedom of association , and limit the sorts of agreements individuals acting collectively can make with their employer , by prohibiting workers and employers from agreeing to contracts that include `` fair share fees '' . Moreover , American law imposes a duty of fair representation on unions ; consequently non-members in right to work states can and do force unions to provide without compensation grievance services that are paid for by union members . Hence right - to - work laws are not neutral , but rather impose an active and artificial burden on labor unions .
Social class in the United States
Some sociologists consider the higher income and prestige of higher ranked jobs to simply be incentives to encourage members of society to obtain the skills necessary to perform important work . This is an important mechanism in the economic theory of capitalism , and is compatible with the notion that class is mutable and determined by a combination of choices and opportunities .
Executive compensation
Indexing Operating Performance is a way to make bonus targets business cycle independent . Indexed bonus targets move with the business cycle and are therefore fairer and valid for a longer period of time . Two strikes - In Australia an amendment to the Corporations Amendment ( Improving Accountability on Director and Executive Remuneration ) Bill 2011 puts in place processes to trigger a re-election of a Board where a 25 % `` no '' vote by shareholders to the company 's remuneration report has been recorded in two consecutive annual general meetings . When the second `` no '' vote is recorded at an AGM , the meeting will be suspended and shareholders will be asked to vote on whether a spill meeting is to be held . This vote must be upheld by at least a 50 % majority for the spill ( or re-election process ) to be run . At a spill meeting all directors current at the time the remuneration report was considered are required to stand for re-election . Independent non-executive director setting of compensation is widely practised . An independent remuneration committee is an attempt to have pay packages set at arms ' length from the directors who are getting paid . On March 2016 , the Israeli Parliament set a unique law that effectively sets an upper bound to executive compensation in financial firms . According to the Law , an annual executive compensation greater than 2.5 million New Israeli Shekel ( approximately US $650,000 ) can not be granted by a financial corporation if it is more than 35 times the lowest salary paid by the corporation .
Medicare (United States)
The Specialty Society Relative Value Scale Update Committee ( or Relative Value Update Committee ; RUC ) , composed of physicians associated with the American Medical Association , advises the government about pay standards for Medicare patient procedures performed by doctors and other professionals under Medicare Part B. A similar but different CMS system determines the rates paid acute care and other hospitals -- including skilled nursing facilities -- under Medicare Part A .
Income inequality in the United States
For about three decades ending in the early 1970s , this `` middle class society '' with a relatively low level of inequality remained fairly steady , the product of relatively high wages for the US working class and political support for income leveling government policies . Wages remained relatively high because American manufacturing lacked foreign competition , and because of strong trade unions . By 1947 more than a third of non-farm workers were union members , and unions both raised average wages for their membership , and indirectly , and to a lesser extent , raised wages for workers in similar occupations not represented by unions . According to Krugman political support for equalizing government policies was provided by high voter turnout from union voting drives , the support of the otherwise conservative South for the New Deal , and prestige that the massive mobilization and victory of World War II had given the government .
Stop-loss insurance
Companies providing health insurance for their employees through a self - insured plan often subscribe to stop loss policies in order to protect themselves against catastrophic claims . The organization which takes the insurance policy is called the insured and the employees and other people who are covered through the policy are called participants . Most of the time there is an annual limit for the stop loss amount for each participant and an aggregate amount for each policy year . The premium is calculated for each employee for each month . The premium is based on the number of participants , age of the participants and various other information .
Freedmen's Bureau
Accounts by northern women and missionary societies resulted in historians believing that most Bureau teachers were well - educated women from the North , motivated by religion and abolitionism to teach in the South . In the 21st century , new research finds that half the teachers were southern whites ; one - third were blacks ( mostly southern ) , and one - sixth were northern whites . Few were abolitionists ; few came from New England . Men outnumbered women . The salary was the strongest motivation except for the northerners , who were typically funded by northern organizations and had a humanitarian motivation . As a group , the black cohort showed the greatest commitment to racial equality ; and they were the ones most likely to remain teachers . The school curriculum resembled that of schools in the north .
Health care in the United States
Variations in the efficiency of health care delivery can cause variations in outcomes . The Dartmouth Atlas Project , for instance , reported that , for over 20 years , marked variations in how medical resources are distributed and used in the United States were accompanied by marked variations in outcomes . The willingness of physicians to work in an area varies with the income of the area and the amenities it offers , a situation aggravated by a general shortage of doctors in the United States , particularly those who offer primary care . The Affordable Care Act , if implemented , will produce an additional demand for services which the existing stable of primary care doctors will be unable to fill , particularly in economically depressed areas . Training additional physicians would require some years .
Law firm
Making partner is very prestigious at large or midsized firms , due to the competition that naturally results from higher associate - to - partner ratios . Such firms may take out advertisements in professional publications to announce who has made partner . Traditionally , partners shared directly in the profits of the firm , after paying salaried employees , the landlord , and the usual costs of furniture , office supplies , and books for the law library ( or a database subscription ) . Partners in a limited liability partnership can largely operate autonomously with regard to cultivating new business and servicing existing clients within their book of business .
Medicare Advantage
But the costs per person that had once been too low to attract beneficiaries then became too high to afford long term . So in 2009 , the Medicare Payment Advisory Commission ( MedPAC ) reported that Medicare would spend 14 percent more on Medicare Advantage beneficiaries per person that year than they did per person for `` like beneficiaries '' under traditional Medicare , theoretically adding an additional 3 % ( $14 billion ) to the cost of the overall Medicare program compared to spending without Part C , This lack of parity and disconnect with the original goal of Part C was primarily caused by so - called Private Fee for Service ( PFFS ) plans ( designed primarily for the rural and urban poor ) , special needs plans ( SNPs ) , and Employer Group plans ( which primarily served retired union members ) . A special situation relative to Puerto Rico contributed to the imbalance at that time . However the lack of parity also applied to a lesser degree to HMO and PPO plans nationwide .
Prime Minister of India
By Article 75 of the constitution of India , remuneration of the prime minister as well as other ministers are to be decided by the Parliament and is renewed from time to time . The original remuneration for prime minister and other ministers were specified in the Part B of the second schedule of the constitution , which was later removed by an amendment . In 2010 , the prime minister 's office reported that he did not receive a formal salary , but was only entitled to monthly allowances . That same year The Economist reported that , on a purchasing power parity basis , the prime minister received an equivalent of $4106 per year . As a percentage of the country 's per - capita GDP ( Gross Domestic Product ) , this is the lowest of all countries The Economist surveyed .
Provisions of the Patient Protection and Affordable Care Act
Among those receiving waivers were employers , large insurers , such as Aetna and Cigna , and union plans covering about one million employees . McDonald 's , one of the employers that received a waiver , has 30,000 hourly employees whose plans have annual caps of $10,000 . The waivers are issued for one year and can be reapplied for . Referring to the adjustments as `` a balancing act '' , Nancy - Ann DeParle , director of the Office of Health Reform at the White House , said , `` The president wants to have a smooth glide path to 2014 . ''
History of rail transport in the United States
White - collar careers paths likewise were delineated . Educated young men started in clerical or statistical work and moved up to station agents or bureaucrats at the divisional or central headquarters . At each level they had more and more knowledge experience and human capital . They were very hard to replace , and were virtually guaranteed permanent jobs and provided with insurance and medical care . Hiring , firing and wage rates were set not by foreman , but by central administrators , in order to minimize favoritism and personality conflicts . Everything was by the book , and increasingly complex set of rules told everyone exactly what they should do it every circumstance , and exactly what their rank and pay would be . Young men who were first hired in the 1840s and 1850s retired from the same railroad 40 or 50 years later . To discourage them from leaving for another company , they were promised pensions when they retired . Indeed , the railroads invented the American pension system .
Cornwallis in India
Cornwallis was immediately asked to return to India . One reform that Cornwallis had been unable to achieve was the harmonisation of pay and rank between the military forces of the company and those of the Crown . Company officers of a given rank were generally paid better than those of a comparable rank in the Crown forces , and proposals to merge their pay scales were met with resistance that bordered on mutiny . The company directors asked Cornwallis to deal with this ; he refused .
Executive compensation
Executive compensation in China still differs from compensation in Europe and the U.S. but the situation is changing rapidly . Based on a research paper by Conyon , executive compensation in China is mostly composed of salaries and bonuses , as stock options and equity incentives are relatively rare elements of a Chinese senior manager 's compensation package . Since 2016 Chinese - listed companies were required to report total compensation of their top managers and board members . However , transparency and what information companies choose to release to the public varies greatly . Chinese private companies usually implement a performance - based compensation model , whereas State - owned enterprises apply a uniform salary - management system . Executive compensation for Chinese executives reached USD 150 000 on average and increased by 9.1 % in 2017 .
Medicare (United States)
No part of Medicare pays for all of a beneficiary 's covered medical costs and many costs and services are not covered at all . The program contains premiums , deductibles and coinsurance , which the covered individual must pay out - of - pocket . A study published by the Kaiser Family Foundation in 2008 found the Fee - for - Service Medicare benefit package was less generous than either the typical large employer Preferred provider organization plan or the Federal Employees Health Benefits Program Standard Option . Some people may qualify to have other governmental programs ( such as Medicaid ) pay premiums and some or all of the costs associated with Medicare .
Letter of credit
In some cases , the middleman does not want the buyer and supplier know each other . The middleman is entitled to substitute his own invoice for the supplier 's and acquire the difference as profit .
Scientific management
Taylorism 's approach is called inhuman . The increased wage alone is not a permanent incentive for the workers to carry out the same monotonous work . Worker - friendly work structures are required . People no longer want to be perceived merely as executive organ . The complete separation from manual and headwork leads to a lack of pleasure in the execution of the work steps .
United Nations
The UN is financed from assessed and voluntary contributions from member states . The General Assembly approves the regular budget and determines the assessment for each member . This is broadly based on the relative capacity of each country to pay , as measured by its gross national income ( GNI ) , with adjustments for external debt and low per capita income . The two - year budget for 2012 -- 13 was $5.512 billion in total .
Taxation in the United States
Federal social insurance taxes are imposed equally on employers and employees , consisting of a tax of 6.2 % of wages up to an annual wage maximum ( $118,500 in 2015 ) for Social Security plus a tax of 1.45 % of total wages for Medicare . For 2011 , the employee 's contribution was reduced to 4.2 % , while the employer 's portion remained at 6.2 % . To the extent an employee 's portion of the 6.2 % tax exceeds the maximum by reason of multiple employers ( each of whom will collect up to the annual wage maximum ) , the employee is entitled to a refundable tax credit upon filing an income tax return for the year .
Income inequality in the United States
Educational attainment in the U.S. has risen more slowly than much of the industrialized world over the past 30 years ; Companies in the U.S. distribute relatively less of their income as wages to the middle class and poor than other industrialized countries , with top executives making relatively more , a lower minimum wage , and weaker unions ; and Other industrialized countries have tax policies that more aggressively redistribute income from rich to poor .
Account manager
The responsibilities of an account manager can vary depending on the industry they work in , size of the company and nature of the business . Each customer account can vary in demands and an account manager may work with brand managers for one account and a media department for another . Account managers usually report directly to the account director or agency director of the activity and status of accounts and transactions . An account manager may also manage a single account or a variety of accounts depending on the requirement of the company . Although the responsibility can vary between companies and between accounts , there are a shared set of common responsibilities which are as follows :
House of Commons of Canada
The term member of Parliament is usually used only to refer to members of the House of Commons , even though the Senate is also a part of Parliament . Members of the House of Commons may use the post-nominal letters `` MP '' . The annual salary of each member of Parliament is , as of 2017 , $172,700 ; members may receive additional salaries in right of other offices they hold ( for instance , the Speakership ) . MPs rank immediately below senators in the order of precedence .
Law firm
Many large law firms have moved to a two - tiered partnership model , with equity and non-equity partners . Equity partners are considered to have ownership stakes in the firm , and share in the profits ( and losses ) of the firm . Non-equity partners are generally paid a fixed salary ( albeit much higher than associates ) , and they are often granted certain limited voting rights with respect to firm operations .