Labor Laws Essay Example for Free

Labor Laws Essay Short title, extent, commencement Definitions CHAPTER II Apprentices and their Training 3. Qualifications for being engaged as an apprentice 3-A. Reservation of training places for the Scheduled Castes and the Scheduled Tribes in designated trades. 4. Contract of apprenticeship 5. Novation of contract of apprenticeship 6. Period of apprenticeship training 7. Termination of apprenticeship contract 8. Number of apprentices for a designated trade 9. Practical and basic training of apprentices 10. Related instruction of apprentices 11. Obligations of employers 1. The Act came into force on March 1, 1962 vide GSR 246, dated Feb. 12,1962 2. Published in Gazette of India, Pt. II, S. 1, dated December 30,1964. 3. Published in Gazette of India, Pt. II, S. 1, dated May 24, 1968 and came into force on August 15,1968. 4. Act 27 of 1973 came into force w. e. f. December 1, 1974 vide GSR 1293, dated November 1974 5. Act 41 of 1986 came into force w. e. f. December 16,1987 vide GSR 974(E), dated December 10, 1987 6. Act 4 of 1997 came into force w. e. f. January 8, 1997. 12. Obligations of apprentices 13. Payment to apprentices 14. Health, safety and welfare of apprentices. 15. Hours of work, overtime, leave and holidays 16. Employers liability for compensation for injury 17. Conduct and discipline 18. Apprentices are trainees and not workers 19. Records and returns 20. Settlement of disputes 21. Holding of test and grant of certificate and conclusion of training 22. Offer and acceptance of employment CHAPTER III AUTHORITIES 23. Authorities 24. Constitution of Councils 25. Vacancies not to invalidate acts and proceedings 26. Apprenticeship Advisers 27. Deputy and Assistant Apprenticeship 28. Apprenticeship Advisers to be public servants 29. Powers of entry, inspection, etc. 30. Offences and penalties 31. Penalty where not specific penalty is provided 32. Offences by companies 33. Cognizance of offences 34. Delegation of powers 35. Construction of references 36. Protection of action taken in good faith 37. Power to make rule 38 (Repealed) THE SCHEDULE An Act to provide for the regulation and control of training of apprentices and for 7 [* * *] matters connected therewith. Be it enacted by Parliament in the Twelfth Year of the Republic of India as follows: Prefatory Note – The Act was introduced in the form of a bill on August 19,1961. For Statement of Objects and Reasons, see Gazette of India, Extra. , Part II, Section 2, dated August 19,1961. ________________________________________ 7. Omitted by Act 27 of 1973. CHAPTER I PRELIMINARY 1. Short title, extent, commencement and application – (1) (2) (3) (4) 2. This Act may be called the Apprentices Act, 1961. It extends to the whole of India. [* * *]8 It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint; and different dates may be appointed for different States. The provisions of this Act shall not apply to – (a) any area or to any industry in any area unless the Central Government by notification in the Official Gazette specifies that area or industry as an area or industry to which the said provisions shall apply with effect from such date as may be mentioned in the notification: 9 (b) [ * * *] 10 (c) [any such special apprenticeship scheme for imparting training to apprentices as any be notified by the Central Government in the Official Gazette]. Definition In this Act, unless the context otherwise requires,11 [(a) All  India Council means the All India Council of Technical Education established by the resolution of the Government of India in the former Ministry of Education No. F. 16-10/44-E-III, dated the 30th November, 1945;)] 12 [(aa)]apprentice means a person who is undergoing apprenticeship training 13[* * *] in pursuance of a contract of apprenticeship; ____________________________________________ 8. Omitted by Act 25 of 1968. 9. Omitted by Act 27 of 1973. 10. Subs. by Act 27 of 1973. 11. The original clause (a) renumbered as clause (aa) and a clause (a) inserted by Act 27 of 1973. 12. The original clause (a) renumbered as clause (aa) and a clause (a) inserted by Act 27 of 1973. 13. Omitted by Act 27 of 1973 14 [(aaa)apprenticeship training means a course of training in any industry or establishment undergone in pursuance of a contract of apprenticeship and under prescribed terms and conditions which may be different for different categories of apprentices;] (b) Apprenticeship Adviser† means the Central Apprenticeship Adviser appointed under sub-section (1) of Section 26 or the State. Apprenticeship Adviser appointed under sub-section (2) of that section; (c) Apprenticeship Council means the Central Apprenticeship Council or the State Apprenticeship Council established under sub-section (1) of Section 24; (d) appropriate Government means (1) in relation to (a) the Central Apprenticeship Council, or 15 [(aa) the Regional Boards, or (aaa) the practical training of graduate or technician apprentices or of technician (vocational) apprentices, or;] (b) any establishment of any railway, major port, mine or oilfield, or (c)  any establishment owned, controlled or managed by (i). The Central Government or a department of Central Government, (ii) a company in which not less than fifty-one per cent of the share capital is held by the Central Government on partly by that Government and partly by one or more State Governments, (iii) a corporation (including a co-operative society) established by or under a Central Act which is owned, controlled or managed by the Central Government; (2) in relation to (a) a State Apprenticeship Council, or (b) any establishment other than an establishment specified in  sub-clause (1) of this clause, the State Government; 16 [(dd). Board or State Council of Technical Education means the Board or State Council of Technical Education established by the State Government;] (e) designated trade 17[means any trade or occupation or any subject field in engineering or technology [or any vocational course]18 which the Central Government, after consultation with the Central Apprenticeship Council, may, by notification in the Official Gazette, specify as a designated trade for the purposes of this Act; __________________________________________ 14. Ins. by Act 27 of 1973. 15. Ins. by Act 27 of 1973 and subs. by Act 41 of 1986, S. 2(w. e. f. 16-12-1987) 16. Ins. by Act 27 of 1973. 17. Subs. by Act 27 of 1973. 18. Ins. by Act 41 of 1986, S. 2 (w. e. f. 16-12-1987). (f) (g) (h) (i) 20 [(j) (k) (l) employer means any person who employs one or more other persons to do any work in an establishment for remuneration and includes any person entrusted with the supervision and control of employees in such establishment; establishment includes any place where any industry is carried on; 19[and where an establishment consists of different departments or have branches, whether situated in the same place or at different places, all such departments or branches shall be treated as part of the establishments]; â€Å"establishment in private sector† means an establishment which is not an establishment in public sector; establishment in private sector means an establishment which is not led or managed by (1) the Government or a department of the Government; (2) A Government company as defined in Section 617 of the  Companies Act, 1956 (1 of 1956); (3) a corporation (including a co-operative society) established by or under a Central, Provincial or State Act, which is owned, controlled or managed by the Government; (4) a local authority; graduate or technician apprentice means an apprentice who holds, or is undergoing training in order that he may hold a degree or diploma in engineering or technology or equivalent qualification granted by any institution recognised by the Government and undergoes apprenticeship training in any such subject field in engineering or technology as may be prescribed; industry means any industry or business in which any trade, occupation or subject field in engineering or technology [or any vocational course]21 may be specified as a designated trade;] National Council means the National Council for Training in Vocational Trades established by the resolution of the Government of India in the Ministry of Labour (Directorate General of Resettlement and Employment ) No. TR/E. P. 24/56, dated the 21st August 1956 22[ and re-named as the National Council for Vocational Training by the resolution of the Government of India in the Ministry of Labour (Directorate  General of Employment and Training) No. DGET/12/21/80-TC, dated the 30th September, 1981;] _________________________________________ 19. Ins. by Act 4 of 1997 20. Subs. by Act 27 of 1973. 21. Ins. by Act 41 of 1986, S. 2 (w. e. f. 16-12-1987) 22. Ins. by Act 41 of 1986, S. 2 (w. e. f. 16-12-1987) (m) 23 prescribed means prescribed by the rules made under this Act; [(mm)Regional Board means any board of Apprenticeship Training registered under the Societies Registration Act, 1860 (21 of 1860), at Bombay, Calcutta, Madras or Kanpur;] (n) State includes a Union Territory; (o) State Council means a State Council for Training in Vocational Trades established by the State Government; (p) State Government in relation to a Union Territory, means the Administrator thereof; 24 [(pp) Technician (vocational) apprentice means an apprentice who holds or is undergoing training in order that he may hold a certificate in vocational course involving two years of study after the completion of the secondary stage of school education recognised by the All-India Council and undergoes apprenticeship training in such subject field in any vocational course as may be prescribed; ] 25 [(q) trade apprentice means an apprentice who undergoes apprenticeship training in any such trade or occupation as may be prescribed;] 26 [(r) â€Å"worker† means any persons who is employed for wages in any kind of work and who gets his wages directly from the employer but shall not include an apprentice referred to in clause(aa). ] ________________________________________ 23. Ins. by Act 27 of 1973. 24. Ins. by Act 41 of 1986, S. 2 (w. e. f. 16-12-1987) 25. Ins. by Act 27 of 1973. 26. Ins. by Act 4 of 1997. CHAPTER II APPRENTICES AND THEIR TRAINING 3. Qualifications for being engaged as an apprentice A person shall not be qualified for being engaged as an apprentice to undergo apprenticeship training in any designated trade, unless he(a) is not less than fourteen years of age, and (b) satisfies such standards of education and physical fitness as may be prescribed: Provided that different standards may be prescribed in relation to apprenticeship training in different designated trades 27[and for different categories of apprentices]. 28 [3-A. Reservation of training places for the Scheduled Castes and the Scheduled Tribes in designated trades – (1). (2) in every designated trade, training places shall be reserved by the employer for the Scheduled Castes and the Scheduled Tribes 29[ and where there is more than one designated trade in an establishment, such training places shall be reserved also on the basis of the total number of apprentices in all the designated trades in such establishment ]. the number of training places to be reserved for the Scheduled Castes and the Scheduled Tribes under sub-section (1) shall be such as may be prescribed, having regard to the population of the Scheduled Castes and the Scheduled Tribes in the State concerned. Explanation- In this section, the expressions Scheduled Castes and Scheduled Tribes shall have the meanings as in clauses (24) and (25) of Article 366 of the Constitution]. 30 [4. Contract of apprenticeship (1) No person shall be engaged as an apprentice to undergo apprenticeship training in a designated trade unless such person or, if he is minor, his guardian has entered into a contract of apprenticeship with the employer. (2) The apprenticeship training shall be deemed to have commenced on the date on which the contract of apprenticeship has been entered into under sub-section (1). _________________________________________ 27. Ins. by Act 27 of 1973. 28. Ins. by Act 27 0f 1973. 29. Ins. by Act 41 of 1986 (w. e. f. 16-12-1987) 30. Subs. by Act 27 of 1973. (3) Every contract of apprenticeship may contain such terms and conditions as may be agreed to by the parties to the contract: Provided that no such term or condition shall be inconsistent with any provision of this Act or any rule made thereunder. (4) (5) (6) 5. Every contract of apprenticeship entered into under sub-section (1) shall be sent by the employer within such period as may be prescribed to the Apprenticeship Adviser for registration. The Apprenticeship Adviser shall not register a contract of apprenticeship unless he is satisfied that the person described as an apprentice in the contract is qualified under this Act for being engaged as an apprentice to  undergo apprenticeship training in the designated trade specified in the contract. Where the Central Government, after consulting the Central Apprenticeship Council, makes any rule varying the terms and conditions of apprenticeship training of any category of apprentices undergoing such training, then, the terms and conditions of every contract of apprenticeship relating to that category of apprentices and subsisting immediately before the making of such rule shall be deemed to have been modified accordingly. ] Novation of contracts of apprenticeship Where an employer with whom a contract of apprenticeship has been entered into, is for any reason unable to fulfil his obligations under the contract and with the approval of the Apprenticeship Adviser it is agreed between the employer, the apprentice or his guardian and any other employer that the apprentice shall be engaged as apprentice under the other employer for the un-expired portion of the period of apprenticeship training, the agreement, on registration with the Apprenticeship. Adviser, shall be deemed to be the contract of apprenticeship between the apprentice or his guardian and other employer, and on and from the date of such registration, the contract of apprenticeship with the first employer shall terminate and no obligation under the contract shall be enforceable at the instance of any party to the contract against the other party thereto. 6. Period of apprenticeship training The period of apprenticeship training, which shall be specified in the contract of apprenticeship, shall be as follows(a) In the case of 31[trade apprentices] who, having undergone institutional training in a school or other institution recognised by the National Council, have passed the trade tests 32[or examinations] conducted by 33 [that Council or by an institution recognised by that Council], the period of apprenticeship training shall be such as may be determined by that Council; _______________________________________ 31. Subs. by Act 27 of 1973. 32. Ins. by Act 41 of 1986 (w. e. f. 16-12-1987) 33. Subs. by Act 27 of 1973. 34. [(aa) in case of trade apprentices who, having undergone institutional training in a school or other institution affiliated to or recognised by a Board or State Council of Technical Education or any other authority which the Central Government may, by notification in the official gazette specify in this behalf, have passed the trade tests 35[ or examinations] conducted by that Board or State Council or authority, the period of apprenticeship training shall be such as may be prescribed;] (b) in the case of other 36[trade apprentices], the period of apprenticeship training shall be such as may be prescribed; 37 [(c) in the case of graduate or technician apprentices, [technician (vocational) apprentices]38 and the period of apprenticeship training shall be such as may be prescribed. ] 7. Termination of apprenticeship contract (1) The contract of apprenticeship shall terminate on the expiry of the period of apprenticeship training. (2) Either party to a contract of apprenticeship may make an application to the Apprenticeship Adviser for the termination of the contract, and when such application is made, shall send by post a copy thereto to the other party to the contract. (3) After considering the contents of the application and the objections, if any, filed by the other party, the Apprenticeship Adviser may, by order in writing, terminate the contract, if he is satisfied that the parties to the contract or any of them have or has failed to carry out the terms and conditions of the contract and it is desirable in the interests of the parties or any of them to terminate the same: 39. [(4) Notwithstanding anything contained in any other provision of this Act, where a contract of apprenticeship has been terminated by the Apprenticeship Adviser before the expiry of the period of apprenticeship training and a new contract of apprenticeship is being entered into with a employer, the Apprenticeship Adviser may, if he satisfied that the contract of apprenticeship with the previous employer could not be completed because of any lapse on the part of the previous employer, permit the period of apprenticeship training already undergone by the apprentice with his previous employer to be included in the period of apprenticeship training to be undertaken with the new employer. ] ____________________________________________ 34. Ins. by Act 27 of 1973. 35. Ins. by Act 41 of 1986 (w. e. f. 16-12-1987) 36. Subs. by Act 27 of 1973. 37. Ins. by Act 27 of 1973. 38. Ins. by Act 41 of 1986. 39. Ins. by Act 4 of 1997. (a) (b) 8. Provided that where a contract is terminatedfor failure on the part of the employer to carry out the terms and conditions of the contract, the employer shall pay to the apprentice such compensation as may prescribed; for such failure on the part of the apprentice, the apprentice or his guardian shall refund to the employer as cost of training such amount as may be determined by the Apprenticeship Adviser. Number of apprentices for a designated trade 40 [(1) the Central Government shall, after consulting the Central Apprenticeship Council, by order notified in the Official Gazette, determine for each designated trade the ratio or trade apprentices to workers other than unskilled workers in that trade: Provided that nothing contained in this sub-section shall be deemed to prevent any employer from engaging a number of trade apprentices in excess of the ratio determined under this sub-section. (2) 3) in determining the ratio under sub-section (1), the Central Government shall have regard to the facilities available for apprenticeship training under this Act in the designated trade concerned as well as to the facilities that may have to be made available by an employer for the training of graduate or technician apprentices [technician (vocational) apprentices]41, if any, in pursuance of any notice issued to him under sub-section (3-A) by the Central Apprenticeship Adviser or such other person as is referred to in that sub-section. the Apprenticeship Adviser may, by notice in writing, require an employer to engage such number of trade apprentices within the ratio determined by the Central Government for any designated trade in his establishment, to undergo apprenticeship training in that trade and the employer shall comply with such requisition: Provided, that in making any requisition under this sub-section, the Apprenticeship Adviser shall have regard to the facilities actually available in the establishment concerned. _______________________________________________________ 40. 41. Sub-Sections (1), (2), (3) and (3-A), subs. by Act 27 of 1973 Ins. by Act 41 of 1986 (w. e. f. 16-12-1987). 42 [Provided further that the Apprenticeship Adviser may, on  a representation made to him by an employer and keeping in view the more realistic employment potential, training facilities and other relevant factors, permit him to engage such a number of apprentices for a designated trade as is lesser than a number arrived at by the ratio for that trade, not being lesser than twenty per cent of the number so arrived at, subject to the condition that the employer shall engage apprentices in other trades in excess in number equivalent to such shortfall. ] (3-A) the Central Apprenticeship Adviser or any other person not below the rank of an Assistant Apprenticeship Adviser authorised by the Central Apprenticeship Adviser in writing in this behalf shall, having regard to(i) the number of managerial persons (including technical and supervisory persons) employed in a designated trade; (ii) the number of management trainees engaged in the establishment; (iii) The totality of the training facilities available in a designated trade; and (iv)  such other factors as he may consider fit in the circumstances of the case, by notice in writing, require an employer to impart training to such number of graduate or technician apprentices [technician (vocational) apprentices]43, in such trade in his establishment as may be specified in such notice and the employer shall comply with such requisition. Explanation – In this sub-section the expression â€Å"management trainee† means a person who is engaged by an employer for undergoing a course of training in the establishment of the employer ( not being apprenticeship training under this Act) subject to the condition that on successful completion of such training, such person shall be employed by the employer on a regular basis. ] (4) Several employers may join together for the purpose of providing practical training to the apprentices under them by moving them between their respective establishments. (5) Where, having regard to the public interest, a number of apprentices in excess of the ratio determined by the Central Government 44[ or in excess of the number specified in a notice issued under sub-section (3-A)] should, in the opinion of the appropriate Government be trained, the appropriate Government may require employers to train the additional number of apprentices. (6) Every employer to whom such requisition as aforesaid is made, shall comply with the requisition if the Government concerned makes available such additional facilities and such additional financial assistance as are considered necessary by the Apprenticeship Adviser for the training of the additional number of apprentices. __________________________________________ 42. Ins. by Act 4 of 1997. 43. Ins. by Act 41 of 1986 (w. e. f. 16-12-1987) 44. Ins. by Act 27 of 1973. (7) 9. Any employer not satisfied with the decision of the Apprenticeship Adviser under sub-section (6), may make a reference to the Central Apprenticeship Council and such reference shall be decided by a Committee thereof appointed by that Council for the purpose and the decision of that Committee shall be final. Practical and basic training of apprentices(1) Every employer shall make suitable arrangements in his workshop for imparting a course of practical training to every apprentice engaged by him in accordance with the programme approved by the Apprenticeship Adviser. 45. [(2) The Central Apprenticeship Adviser or any other person not below the rank of an Assistant Apprenticeship Adviser authorised by the State Apprenticeship Adviser in writing in this behalf] shall be given all reasonable facilities for access to each such apprentice with a view to test his work and to ensure that the practical training is being imparted in accordance with the approved programme: Provided that 46[the State Apprenticeship Adviser or any other person not below the rank of an Apprenticeship Adviser authorised by the State Apprenticeship Adviser in writing in this behalf] shall also be given such facilities in respect of apprentices undergoing training in establishments in relation to which the appropriate Government is the State Government. 47. [(3) Such of the trade apprentices as have got undergone institutional training in a school or other institution recognised by the National Council or any other institution affiliated to or recognised by a Board or State Council of Technical Education or any other authority which the Central Government may, by notification in the Official Gazette, specify in this behalf, shall, before admission in the workshop for practical training, undergo a course of basic training. ] (3) Where an employer employs in his establishment five hundred or more workers, the basic training shall be imparted to 48[the trade apprentices] either in separate parts of the workshop building or in a separate building which shall be set up by the employer himself, but the appropriate Government may grant loans to the employer on easy terms and repayable by easy installments to meet the cost of the land, construction and equipment for such separate building. __________________________________________ 45. Subs. by Act 27 of 1973. 46. Subs. by Act 27 of 1973. 47. Subs. by Act 27 of 1973. 48. Ins. by Act 27 of 1973. 49. [(4-A)Notwithstanding anything contained in sub-section (4), if the number of apprentices to be trained at any time in any establishment in which five hundred or more workers are employed, is less than twelve the employer in relation to such establishment may depute all or any of such apprentices to any Basic Training Centre or Industrial Training Institute for basic training in any designated trade, in either case, run by the Government. (4-B). Where an employer deputes any apprentice under sub-section (4-A), such employer shall pay to the Government the expenses incurred by the Government on such training, at such rate as may be specified by the Central Government . ] (5) Where an employer employs in his establishment less than five hundred workers, the basic training shall be imparted to 50[the trade apprentices] in training institutes set by the Government. (6). In any such training institute, which shall be located within the premises of the most suitable establishment in the locality or at any other convenient place 51[ the trade apprentices]engaged by two or more employers may be imparted basic training. 52 (7) [In case of an apprentice other than a graduate or technician apprentice, [technician (vocational) apprentice]53 the syllabus of], and the equipment to be utilised for, practical training including basic training shall be such as may be approved by the Central Government in consultation with the Central Apprenticeship Council. 54 (7-A) In case of graduate or technician apprentices [technician (vocational) apprentices]55 the programme of apprenticeship training and the  facilities required for such training in any subject field in engineering or technology [or vocational course]56 shall be such as may be approved by the Central Government in consultation with the Central Apprenticeship Council. ] (8) (a) Recurring costs (including the cost of stipends) incurred by an employer in connection with 57[basic training]. 58, imparted to trade apprentices other than those referred to in clauses (a) and (aa) ] of Section 6 shall be borne(i) If such employer employs 59[two hundred and fifty] workers or more, by the employer; (ii) If such employer employs less than 60[two hundred and fifty] workers, by the employer and the Government in equal shares up to such limit as may be laid down by the Central Government and beyond that limit, by the employer alone; and _______________________________________ 49. Ins. by Act 27 of 1973. 50. Subs. by Act 27 of 1973. 51. Subs. by Act 27 of 1973. 52. Subs. by Act 27 of 1973. 53. Ins. by Act 41 of 1986 (w. e. f. 16-12-1987). 54. Ins. by Act 27 of 1973. 55. Ins. by Act 41 of 1986 (w. e. f. 16-12-1987) 56. Ins. by Act 41 of 1986 ( w. e. f. 16-12-1987) 57. Subs. by Act 27 of 1973. 58. Subs. by Act 4 of 1997. 59. Subs. by Act 4 of 1997. 60. Subs. by Act 4 of 1997. (b) recurring costs (including the cost of stipends), if any, incurred by an employer in connection with 61[practical training, including basic training, imparted to trade apprentices referred to in clauses (a) and (aa)] of Section 6 shall, in every case, be borne by the employer. 62. [(c) recurring costs (excluding the cost of stipends) incurred by an employer in connection with the practical training imparted to graduate or technician apprentices [technician (vocational) apprentices]63 shall be borne by the employer and the cost of stipends shall be borne by the Central Government and the employer in equal shares up to such limit as may be laid down by the Central Government and beyond that limit, by the employer alone. ] 10. Related instruction of apprentices(1) 64 [A trade apprentice] who is undergoing practical training in an establishment shall, during the period of practical training, be given a course of related instruction ( which shall be appropriate to the trade) approved by the Central Government in consultation with the Central Apprenticeship Council, with a view to giving 65[the trade apprentice] such theoretical knowledge as he needs in order to become fully qualified as a skilled craftsman. (2) Related instruction shall be imparted at the cost of the appropriate Government but the employer shall, when so required, afford all facilities for imparting such instruction. (3) Any time spend by 66[a trade apprentice] in attending classes on related instruction shall be treated as part of his paid period of work. 67 [(4). In case of trade apprentices who, after having undergone a course of institutional training, have passed the trade tests conducted by the National Council or have passed the trade tests and examinations conducted by a Board or State Council of Technical Education or any other authority which the Central Government may, by notification in the Official Gazette, specify in this behalf, the related instruction may be given on such reduced or modified scale as may be prescribed. (5). Where any person has, during his course in technical institution, become a graduate or technician apprentice, 68[technician (vocational) apprentice] and during his apprenticeship training he has to receive related instruction, then, the employer shall release such person from practical training to receive the related instruction in such institution, for such period as may be specified by the Central Apprenticeship Adviser or by any other person not below the rank of an Assistant Apprenticeship Adviser authorised by the Central Apprenticeship Adviser in writing in this behalf. ] _________________________________________ 61. Sub. by Act 27 of 1973. 62. Ins. by Act 27 of 1973. 63. Ins. by Act 41 of 1986 ( w. e. f. 16-12-1987) 64. Subs. by Act 27 of 1973. 65. Subs. by Act 27 of 1973. 66. Subs. by Act 27 of 1973. 67. Ins. by Act 27 of 1973. 68. Ins. by Act 41 of 1986 (w. e. f. 16-12-1987). 11. Obligation of employers Without prejudice to the other provisions of this Act, every employer shall have the following obligations in relation to an apprentice, namely(a) to provide the apprentice with the training in his trade in accordance with the provisions of this Act, and the rules made thereunder; (b)  if the employer is not himself qualified in the trade, to ensure that a person 69[who possesses the prescribed qualifications] is placed in charge of the training of the apprentice; [ * * *]70 71 [(bb) to provide adequate instructional staff, possessing such qualifications as may be prescribed, for imparting practical and theoretical training and facilities for trade test of apprentices; and ] (c) to carry out his obligations under the contract of apprenticeship. 12. Obligations of apprentices72 74 [(1) 73 [Every trade apprentice] undergoing apprenticeship training shall have the following obligations, namely:(a) to learn his trade conscientiously and diligently and endeavour to qualify himself as a skilled craftsman before the expiry of the period of training; (b)  to attend practical and instructional classes regularly; (c) to carry out all lawful orders of his employer and superiors in the establishments; and (d) to carry out his obligations under the contract of apprenticeship. [(2) Every graduate or technician apprentice [technician (vocational) apprentice]75 undergoing apprenticeship training shall have the following obligations namely:(a) to learn his subject field in engineering or technology [or vocational course]76 conscientiously and diligently at his place of training; (b) to attend the practical and instructional classes regularly; (c) to carry out all lawful orders of his employers and superiors in the establis.

Internationalization Of Accounting Standards For Consolidation - Japan :: essays research papers fc

Internationalization of Accounting Standards for Consolidation - Japan: A Case Study The purpose of this paper will be to examine problems with internationalization of accounting standards for consolidations on methods from an international perspective - specifically, in the US and Japan. This is an especially timely topic as standardization of financial markets is a prerequisite to international free trade. Given the trends toward greater globalization, the motivations of companies for seeking a uniform accounting system are strong. If companies have to prepare their accounts according to several different sets of rules, in order to communicate with investors in the various capital markets in which they operate or for other national purposes, they incur a considerable cost penalty and feel that money is wasted. This significantly limits global opportunities for multinational businesses. Thus, it is important to understand what the differences are between accounting standards, why they exist, and what problems they pose. It is worth noting that no one nation has a set of accounting rules which appears to have such clear merits that they deserve adoption by the whole world. No one country can claim to have a uniquely correct set of rules. The United States has the longest history of standard setting. It has the largest standard setting organization which is characterized by high standards of professionalism. But, even the rules of the United States exhibit compromises between different interests of a kind which could have reasonably been decided otherwise. Furthermore, no unanimity exists among U.S. accountants about the merits of the precise details of the compromises that have been struck. For example, the recent discussion memorandum on consolidation outlines three different methods which are GAAP in the US (Beckman, 1995). No one nation has a clear right, on the basis of existing achievements, to be regarded as predominant in accounting. A great deal more work is needed by accountants from different countries before we can reach the point of having a well founded basis for uniformity. People who study differences among systems of accounting rules are inclined to group countries into two categories. On the one hand, there are countries where business finance is provided more by loans than by equity capital, where accounting rules are dominated by taxation considerations and where legal systems customarily incorporate codes with detailed rules for matters such as accounting. The effect of taxation systems can be particularly pervasive. Often, the taxation system effectively offers tax breaks for businesses by allowing generous measurement of expenses and modest measurement of revenues on condition that these measurements are used for general reporting purposes. Companies have strong incentives to take advantage of these taxation concessions as real cash

Black Death in Europe Essay

European people faced great hardship during the years 1347-1352 suffering from the effects of the Bubonic Plaque. Prior to this epidemic hitting Europe the population of Europe was growing faster than the food supplies could keep up with and economic crisis was beginning to take place. Once the Bubonic Plaque started spreading it took center stage and over population would not be an issue of concern any longer. The Bubonic Plaque, also referred to as the Black Death, was caused by a bacterial infection found mostly in rodents and their fleas. The infected fleas would come into contact with humans and death would occur in less than a week. Humans suffered from high fever, aching limbs, and lymph nodes would swell and turn black. Humans also contributed to the spread of the plaque by non-effected people coming into contact with the body fluids of an effected person. As the plaque spread the people of Europe found themselves shifting from community and family to worrying about survival of the individual. Men who worked with animals contracted the plaque and died. Women that contracted the plaque that survived could no longer carry a child and were abandoned by their husbands. Children found themselves fighting to survive as their parents were taken by the plaque. Families that did have children would abandoned their children who became infected, the plaque would kill children within hours of contraction if not immediately. In attempt to escape the plaque people that lived in the cities often traveled to the country and most often taking the plaque with them only cause more death. Europe lost roughly one third of the population due to the Bubonic Plaque. The economy during this time also saw a great shift from the twenty five million people lost due to the plaque. Feudalism, which was strong before the plaque, weakened as European people realized that they could work and survive on their own. Many of the farm workers died leaving the land in bad shape which meant poor crop return and a declining food supply. The famers and workers that managed to survive the plaque were able to demand more wages from the knights, baron, or king that owned the land they worked. The cows, goats, sheep, and other live stock that were used for food supply were often shared among communities but as people feared for survival these animals were brought inside homes to prevent exposure only causing more death from spread of the plaque and other diseases. Lastly the economy  suffered from lack of trade with other counties. The Bubonic Plaque’s massive death toll left other countries fearful of trading goods adding to the already hard economy. While the Bubonic Plaque did not completely vanish until late in the fifteenth century the effects on life and economy during the peak of contamination was dramatic. In a five year span Europe experienced entire towns and villages being left lifeless from the Bubonic Plaque. The bacterial infection spread without regard to social and economical class, killing both adults and children. Those that did survive the plaque found new opportunities through negotiating and rebelling.

Anurognathus - Facts and Figures

Name: Anurognathus (Greek for without tail and jaw); pronounced ANN-your-OG-nah-thuss Habitat: Woodlands of western Europe Historical Epoch: Late Jurassic (150 million years ago) Size and Weight: About three inches long and a few ounces Diet: Insects Distinguishing Characteristics: Small size; stubby tail; short head with pin-shaped teeth; 20-inch wingspan About Anurognathus Except for the fact that it was technically a pterosaur, Anurognathus would qualify as the smallest dinosaur that ever lived. This hummingbird-sized reptile, no more than three inches long and a handful of ounces, differed from its fellow pterosaurs of the late Jurassic period thanks to its stubby tail and short (yet extremely strong) jaws, after which its name, Greek for without tail and jaw, derives. The wings of Anurognathus were very thin and delicate, stretching from the fourth fingers of its front talons back to its ankles, and they may have been brightly colored, like those of modern butterflies. This pterosaur is known by a single, well-preserved fossil specimen discovered in Germanys famous Solnhofen beds, also the source of the contemporary dino-bird Archaeopteryx; a second, smaller specimen has been identified, but has yet to be described in the published literature. The exact classification of Anurognathus has been a subject of debate; this pterosaur doesnt fit easily into either the rhamphorhynchoid or pterodactyloid family trees (typified, respectively, by the small, long-tailed, big-headed Rhamphorhynchus and the slightly larger, stubby-tailed, slender-headed Pterodactylus). Lately, the weight of opinion is that Anurognathus and its relatives (including the similarly tiny Jeholopterus and Batrachognathus) constituted a relatively unevolved sister taxon to the pterodactyloids. (Despite its primitive appearance, its important to keep in mind that Anurognathus was far from the earliest pterosaur; for example, the slightly bigger Eudimorphodon preceded it by 60 million years!) Because a free-flying, bite-sized Anurognathus would have made a quick snack for the much bigger pterosaurs of its late Jurassic ecosystem, some paleontologists wonder if this diminutive creature nested on the backs of large sauropods like the contemporary Cetiosaurus and Brachiosaurus, similar to the relationship between the modern Oxpecker bird and the African hippopotamus This arrangement would have afforded Anurognathus some much-needed protection from predators, and the bugs that constantly hovered around skyscraper-sized dinosaurs would have provided it with a steady source of food. Unfortunately, we dont have a scrap of evidence that this symbiotic relationship existed, despite that episode of Walking with Dinosaurs in which a tiny Anurognathus pecks insects off the back of a docile Diplodocus.