Thursday, October 31, 2019

Sources of Middle East terrorism. How and why did Isis form Essay

Sources of Middle East terrorism. How and why did Isis form - Essay Example The power of ISIS has grown over the last three years, especially with the beginning of the Arab Spring, to such an extent that it has been able to directly challenge some governments within the Middle East and make significant territorial and strategic gains against them. These advancements have made it essential for studies to be conducted concerning this organization as well as its rise. ISIS came into existence because of diverse factors, which include political, economic and organizational factors that have turned it from a small jihadist force into a potential state. ISIS was formerly known as al Qaeda in Iraq and it was formed after the American invasion of Iraq as a means of opening an al Qaeda front within this country. As an al Qaeda franchise, this organization took most of its direction from the leadership of the latter and it is through financial support from al Qaeda that it was able to gain a lot of strength within Iraq (Fishman 46). Its founder, Abu Musab al Zarqawi, swore allegiance to al Qaeda and it as under his leadership that this organization was able to build a powerful network within Iraq. However, the United States and its Sunni allies were able to destroy this organization’s influence in Iraq and kill al Zarqawi, essentially eliminating it as a serious threat (Phillips 64). However, the Arab Spring gave this organization a new lease of life as it joined other jihadist groups in Syria in the fight against the Assad government. The result was that it increasingly took on a more radical approach and it came to a point whe re it came into direct conflict with another al Qaeda affiliate, the al Nusra Front. The conflict between these two groups showed the emerging cracks between al Qaeda in Iraq and the leadership of the al Qaeda organization and this relationship was broken abruptly when the latter broke off all associations because of the extreme and brutal nature of the former. It

Tuesday, October 29, 2019

Corporation Taxation Foreign Tax Credit Research Paper

Corporation Taxation Foreign Tax Credit - Research Paper Example However, there are four tests which one requires in order to qualify for the foreign tax credit (Rousslang, 1). It follows that foreign tax credit cannot be more than a company’s tax liability multiplied by a certain percentage thus maximum allowable foreign tax credit. Carrying back of the foreign tax credit is a common practice especially when the credit is more than the maximum limit (About.com, 1). It is usually carried to the future or previous year depending on the situation. Credit for Foreign Income Taxes Irs.gov (1) reveals that income tax systems across the world are known to provide credit for similar income taxes that are usually paid to foreign countries. A limitation of credit is usually subjected to the kind of taxes which are of a similar nature to the taxed being credited. There are a number of rules that govern the eligibility of a tax credit. They include basis and nature of the levy; availability of a tax treaty between the two countries; form of payments; political influence; similarity of credit between the two countries; conditions relating to the levy and property or services that accompany the taxes. A typical example is the United States tax system which allows foreign tax credit on the basis of limitations. These limitations are usually in relation to compulsory levies on gross receipts or net income. The countries that require participating in boycotts are not awarded the credit. This exemption also applies to taxes that are subjected to services and goods according to the relevant taxing authority. In the UK, foreign tax credit is allowed on foreign tax similar to corporation tax; subject to limitations (Irs.gov, 1). This... This essay is the best example of comparison tax system of different countries. The United States tax system which allows foreign tax credit on the basis of limitations. These limitations are usually in relation to compulsory levies on gross receipts or net income. The countries that require participating in boycotts are not awarded the credit. This exemption also applies to taxes that are subjected to services and goods according to the relevant taxing authority. In the UK, foreign tax credit is allowed on foreign tax similar to corporation tax; subject to limitations. This situation is provided for in the respective tax treaties. Canada is known to limit the credit by way of deductions in relation to gas or oil businesses. A common observation has been that most tax systems across the world indicate the specific time when a foreign levy is eligible to receive credit. This has to be in accordance to the agreed requirements of the foreign tax credit. Rousslang further reveals that so me tax systems offer credit simply because the tax can be taxed according to the existing domestic tax system. Other systems offer the credit on the basis of the time when the particular foreign item is being subject to income tax requirements. Some tax systems offer credit on the basis of recognition in their financial statements. The government plays a vital role when it comes to developing tax treaties. It is therefore expected that various countries across the world have different methods of approaching this issue.

Sunday, October 27, 2019

Princess Diana The Beloved Princess Of Wales Film Studies Essay

Princess Diana The Beloved Princess Of Wales Film Studies Essay A woman of great integrity, charm and charisma who strived to make our world a better place to live, who could possibly fall under this statement? Of course it is none other than our dear Princess Diana. Diana was an influential woman who diligently carried out her royal duties and who interacted with her citizens in every way that was possible. She was also a woman who cared about the people in need and endeavoured to make their lives better. On the other hand, she was also a woman who constantly gained the attention of the press due to her love affairs. The statements made before are probably the impression Diana has left on everyone, but do we actually know her as a person? Surprisingly just like any normal person Diana had a rough childhood, then a fulfilling royal life, then a tragic death. Diana was born on July 1, 1961 in Sandringham to Viscount Althorp and Frances Spencer where she was the third child of the family of five (Buskin 10). When Diana was born her parents were not so welcoming because they very much wanted a boy who could carry on the family name. Therefore Dianas christening was second-rate, and was not attended by very many people. Then finally in May 1964 the couple gave birth to a male child called Charles, and by the time Charles was born the relationship of Dianas parents was slowly deteriorating (Buskin 11). Of course the children were completely oblivious to the friction in their parents relationship, and was well looked after by servants and nannies in their mansion, Park House. Then in 1969 Viscount Althorp and Frances Spencer were officially divorced in court, and the father received full custody of the children. When this decision was ruled out, Diana was very upset and missed her mother greatly. Therefore she went through a period of emotiona l confusion and depression. Then when she found out she was being sent off to a girls only boarding school called Riddlesworth Hall she thought she was being rejected by her own parents (Buskin 18). As a result she went through another great period of misery and depression. However, when she commenced school she became very outgoing and popular and very quickly got used to school routine. Then Diana moved to the West Heath boarding school where she undertook her ordinary levels (O-levels). Unfortunately, Diana did not pass any of her O-levels, therefore she left school at the age of 16 as a failure in academics (Buskin 19). When she left school she began babysitting, and she found out that she enjoyed working with children. Hence not long after Diana became a teachers assistant at the Young England Kindergarten. Then not long after as a teachers assistant Diana met Prince Charles, and started to accompany him to several events. And this was the start of attention towards Diana by the press and by the people of the United Kingdom. She was almost always constantly being followed by photographers and journalists because of her sightings with Prince Charles. Then after a short period of time in July 29, 1981 Prince Charles married Diana and Diana officially gained the title Her Royal Highness Princess of Wales (Mattern 36). Then on June 21, 1982 Diana gave birth to Prince William at St. Marys hospital. Then on September 15, 1984 she gave birth to Prince Henry. After that in March 1982 Princess Diana and Prince Charles toured Australia and New Zealand, which was believed to be extremely successful due to the positive feedback from the people (Mattern 47). Then when Princess Diana returned from the tour she became very involved with helping sick people in hospitals and supported many charities. Sh e proves this with her infamous quote Carry out a random act of kindness, with no expectation of reward, safe in the knowledge that one day someone might do the same for you, (The Saddest Fairy Tale).   Thus she went on many trips to Africa where she became the first known celebrity to hug a person with AIDS (The Saddest Fairy Tale). This act of kindness made Dianas popularity boost immensely. Not long after that Diana opened the first hospital in Britain dedicated to AIDS patients in 1987. Then in 1989 Diana visited the Henry Street Shelter in New York for the homeless, where she made a colossal impact by showing to the public that she genuinely cared about the homeless (Mattern 60). Although Diana preferred charity work she also had to participate in many royal tours for example a 17-day trip in 1991, where she attended 19 film premieres, 7 lunches, 25 receptions, and 108 visits (Mattern 62). By 1992 Diana was a patron or the president of more than 29 charities, for example the National AIDS Trust, but by then her relationship with Prince Charles was becoming unstable (Mattern 65-66). Therefore by the end of 1992 Prince Charles demanded that a separation should be settled with Princess Diana (Buskin, 82). Diana agreed and the divorce became official when the British Prime Minister, John Major announced the royal separation in the House of Commons on December 9, 1992 (Mattern 74). Then on August 28, 1996 the final divorce decree was issued and Princess Diana lost her title Her Royal Highness. Although Diana was stripped of her title she still actively participated in charity work, and in 1997 she went on a trip to Angola to assist them with their landmine issue (Buskin 84). Soon after her humanitarian trip to Angola Diana decided to auction her dresses to the public, which auctioned for  £2.19 million, then gave all the money to charity (Dresses of Diana). Shortly after her mammoth contributions to charity she started to spend her time with a forty-two ye ar old Egyptian movie director called Dodi Al Fayed in Nice, France. This immediately grabbed the attention of the media and very soon there were pictures of Diana and Al Fayed in newspapers and magazines all over the world. August 30, 1997 was any normal romantic day for Al Fayed and Diana at the Ritz hotel in Paris, but the down-side was that they were always being furiously chased by paparazzis. Therefore after being chased by paprazzis for around 12 hours straight the couple decided to leave at around 12:20 am. So the couple got in their black Mercedes car with their driver Henri Paul, and the bodyguard Trevor Rees-Jones. Not surprisingly the moment the black Mercedes started to pull out of the hotel around six paparazzis followed in mad pursuit on motorcycles. Therefore, Henri Paul was driving at more than a 100 miles per hour through Paris going well over Paris speed limit of 30 miles per hour. Then when Paul approached the Alma Tunnel at high-speed he hit a dip at the entrance, which made the vehicle go airborne. Not long after that the black Mercedes hit a white car in front then swerved and slammed into two of the columns in the tunnel (Mattern 109-110). According to the police records Henri Pau l and Dodi Al Fayed were instantly killed, but Trevor Rees Jones lived and Diana was in a severe state on the verge of death (Mattern 110). After six minutes the first ambulance arrived, which treated Diana for 45 minutes in an attempt to stabilise her. Then at 2:00 am the paramedics transported Diana to the Pitià ©-Salpà ©trià ¨re hospital, which was one of most well equipped hospitals in Paris. By the time Diana reached the hospital she was in a cardiac arrest, and losing a great deal of blood internally according to reports from the doctors who treated her. Consequently Princess Diana died at around 4:00 am on August 31, 1997 (Diana Crash Was Not An Accident). Soon after her death there were articles and reports about her death almost everywhere causing grief and shock to everyone who loved the princess. Even Prince Charles was greatly shocked, and in a state of grief when he heard of this tragic news. Soon people from all over the world were mourning over this tragic event, a nd British Prime Minister Tony Blair stated This is going to produce a real public grief on a scale that is hard to imagine. (Mattern 113) Tony Blair was right, soon there were thousands of stuffed animals, flowers, and candles were laid at Dianas home, Kensington Palace, and even a memorial was erected at the Alma Tunnel in Paris. Also to add on to that the Union Jack at Buckingham Palace was lowered to half-mast for the first time. (1997: Dianas Funeral Watched by Millions). Dianas actual funeral was held on September 6, 1997 in Westminster Abbey, which was viewed by more than 2.5 billion people over the television (1997: Dianas Funeral Watched by Millions). In conclusion, Diana was a peoples princess who cared and interacted with everyday citizens attempting to make their lives better. She also was a woman of humility who reached out to those in need and intervened in big issues to make a difference. To add on to that Diana diligently carried out her royal duties. Although Diana might have had a tough childhood and a terrible death she still made a great influence on humanity. Therefore she will always remain in our hearts as a princess who gave all her effort to be a peoples princess. Works Cited Page Buskin, Richard. Diana. Illinois: Publications International, Ltd., 1992 Dresses of Diana. British Heritage Oct-Nov 1999: 16. Ebsco Host. Yongsan International School Lib., Seoul, Korea. 4 May 2010 Mattern, Joanne. Princess Diana. New York: DK Publishing, Inc., 2006 Palmer, Richard. Diana Crash Was Not an Accident. Daily Express Sept. 2009 The Saddest Fairy Tale. Time.com.1998. Time Magazine. 1 May 2010 . 1997: Dianas Funeral Watched by Millions. bbc.co.uk. 6 Sept. 1997. British Broadcasting Corporation. 30 April 2010 .

Friday, October 25, 2019

History of Percussion Instruments Essay -- Music

History of Percussion Instruments There are few certainties about the percussion family. No one can say how many instruments it contains; few have agreed on playing techniques; and few could name one orchestral piece specifically written with percussion in mind. However, one thing is certain, percussion has been shown over time that it is not merely a matter of beating out rhythm (â€Å" History of Percussion† 1). The family of percussion instruments is the first musical instrumentation introduced to the world. To this date there are countless percussion instruments. Each group of instruments has a different ethnic origin and history in different societies. From the shallow drums of fourth century B. C. to the giant cot rattles of the fifteenth century, percussion instruments have had a unique history. Percussion instruments have had an extensive background on many factors of their sound, and playing style. All percussion instruments fall into two main categories, idiophones and membranophones. Idiophones produce their sound from vibrations without the use of a stretched membrane. This could include castanets, rattles, and mallet instruments. Membranophones are those that produce a sound from the vibrations of a stretched membrane. These include any type of drum hit with a stick. Both of these instruments are tunable in many different ways and forms; therefore, these instruments can be used as melodic instruments (â€Å" Percussion† 653). Basic idiophones (also refereed to as concussion instruments) are struck together. This includes clappers, cymbals, stones, and castanets. Percussive idiophones are hit by nonsonorous strikers. These types of instruments include gongs, triangles, and xylophones. Shaken idiophones were usually cups or shells that contained rattles or pellets, the shaking of the shells and cups produced a sound. There are many other idiophones including scraped, split, and plucked kinds. (â€Å"Percussion† 653). These certain instruments are very important in the percussive arts field. Membranophones are commonly referred to as just drums. They fall into many categories such as kettledrums, bowl shaped drums, tubular drums, friction drums, and mirlitons. Kettledrums and tubular drums are sometimes tunable drums that can be played with hands or beaters. Friction drums are rubbed togethe... ...drum became a major advantage. It was believed that the Muslims invented the kettledrums (â€Å"Percussion† 659). Around the dawn of the seventh century, the use of drumsticks became a vital role in playing drums in Asia (â€Å"Percussion† 658). China and Japan invented a thunder drum, which is a drum that resembles the sounds of rolling thunder. These drums were used during large ceremonies and were played by many men at once. Drums played a vital role in Chinese and Korean orchestras. Some orchestras were just percussion orchestras. Around the twelfth century the first friction drums were used in Spain and Western Europe. The history of percussion is very unique and impressive. The origins of different percussion instruments are interesting to the mind. Many other musical instruments have a long history but the history of percussion is very unparagoned and compelling. Today, percussion instruments are widely used in orchestras and symphonies around the world, these instruments of the past have taken many different forms. The future of percussion instruments holds new innovative musical ideas, and an increase for the music appreciation endeavor.

Thursday, October 24, 2019

Dating Etiquette and Curfews for Teens

Should girls ask out boys? Kindling Marie Saracens If you're wondering whether a girl can ask out a guy, of course you can, she can. But there are a few things to remember before you take the plunge-It's natural to like a guy. And it's natural to want to ask a guy out-And its easy. Buyout shouldn't do it unless you have no other alternative. Should girls ask out a boy? Most guys say they're completely fine with it when girls ask a guy out. Some guys even say they prefer it because it takes the pressure off of asking a girl out.But ask us, an we'll tell you the answer, You shouldn't do it. Now we're not Ewing uptight or prejudiced about the male species and their ways. But that's just the way stolen glances and love works. Guys and girls are different in many ways. And especially when it comes to a relationship great guys like good chase. When you tell a guy you like him Xx not really disappointing, but a guy would never understand how special you are. Nor would he understand how much he needs you until he doesn't have you. It's too easy, like a free brochure that you get in your mailbox now and then.It goes trait to the bin. If you like a guy, and want him to stick around, you need to make him like you back before you even ask him out. Its quite pointless to walk up to a guy and tell him you like him. And the conversation's going to sound like this. Girl (nervous): Hire I like you, and I was wondering if we code go out sometime†¦ Boy (sheepish): Ooh, oh†¦ Kay†¦ Sweet! Girl (relieved): How about we go out sometime? Boy (happy): Yeah, sure, how about Saturday night? And then, the girl's happy and the boys happy too. And the boys goes to his friends.He learns to brag. Boy (boastful): Herr check this out. That that girl we keep bumping into, you know, the girl with the awesome boobs, she just asked me out. Friends (in awe): Oh, yeah?! That's hot, dude†¦ O what are you goanna do? Lay her this weekend? Boy (Check magnet): Ha ha ha ha†¦ We'll find out, won't we†¦? The bib scores, looks good in front of his friends, get a date and a swollen ego and thinks he's a chick magnet. The girl may be very sweet, but he doesn't care. All he cares about is the fact that the girl asked him out.So he must be charming, sexy and could get any girl he wanted. Everyone else soon finds out the girl asked out the guy out. The girl appears needy and easy to get. The guy looks like a rock star. You see, it's easy to ask a guy out. But when you do that, almost all guys lose the point. He won't realize hat a nice girl asked him out, he'll assume he's really good and all girls will love him. Guys make their own lives harder, but they like it the way it is. Learn to play hard to get and guys, as much as they hate it, will love you for it.Of course, a girl can ask a guy out and the relationship may even go very far on the road of happy love. But in most cases, it doesn't work in the girl's favor. Men love the idea of having women swooning ove r them. Why do you think Bond is such a big hit? For his well cut suits? And what about the axe effects? While guys may feel relieved to cut straight to the chase, or in the case even skip he chase completely, they won't add you into the equation. For a guy that moment when you ask him out isn't a chapter in the book Of romance. It's the first step towards realizing how sexy he is!Now many guys may disagree and claim that they love confident woman whoosh the cones to walk up to a guy and ask him out. But this isn't always the case. At the end of the day, let's face it. All a girl has to do is drop a few signs and if a guy does like her back, he'll probably pop the question even before the girl thinks it. Less safer, and an easier way to get to know if a guy likes you, sans the embarrassment of a guy turning oh down. [ The real truth] So can a girl ask out a guy ever? There's just one type of guy where a girl asking a guy out is the only way forward.If you've fallen for a cute shy gu y. These guys are nice, but they're just so shy and awkward, it's embarrassing! You can walk past them with a marching band singing â€Å"she's in love with you† and the guy might just sniffle and try to slip behind the wallpaper. Do curfews keep teens out of trouble ? Even with a curfew teens will do what they want to do. If that means sneaking out, lying or skipping school or etc. Sneaking out gives a teen a thrill and like they are inconvertible. That just sakes them more likely to do much more dangerous stuff.Also, having a curfew just adds stress on teen, because they will freak out about running late and traffic causing them to be late Do curfews keep teens out of trouble? F anyone says that kids will be too scared so sneak out, well wouldn't they be to break an actual law? Does curfew real keep teens out of trouble? Curfews give teens the chance to change and it works because they have less time out to cause the trouble and get Pregnant do vandalism, go stealing take d rugs, smoke Cigarettes, and have under age sex get involved. With the police and Intimidating Behavior.That's the reason many people believe curfews are a good idea however giving your child a curfew is not going to stop them from doing all this stuff. They may not do it during the night or during their curfew but they may be doing it at day time or even skip school and go get in trouble. Having a curfew does not decrease crimes. Numerous articles by credible sources such as the (National Center for Policy Analysis, the Center on Juvenile and Criminal Justice, and the US Department of Justice) all unanimously agree that curfew, in fact, does NOT lower young crime rates of any kind. Does curfews keep teens out of trouble?Also, I found that the amount of arrests in young for breaking curfew greatly outnumbers the amount of arrests in young for any other crime in young. All of this goes to show that curfews in fact have no effect, and that teaching young teens to have morals and know w hat is right and what is wrong is greatly more effective than curfews. I've had my share of sneaking out, and staying out WAY past the time my parents set before me. It's only because if you say I can't do something, want to prove everyone wrong and say that I can do that, and you can't do anything to stop me.

Wednesday, October 23, 2019

A Comparison of Federal and Puerto Rican Employment Protections

Following the Industrial Revolution of the Nineteenth Century, the federal government of the United States pursued the enactment of various laws to protect the rights of individual laborers.This was primarily spawned at the insistence of labor unions, which were legalized in the same time period. Throughout the following century, a number of revisions and improvements were made upon these laws, to the point where at the present individual workers enjoy the full legal protections of the United States government at their places of employment.These federal statutes cover all areas from age discrimination to discrimination against those with disabilities. One major statute is based on Title VII of the Civil Rights Act, which makes it illegal for an employer to discriminate against a worker on the basis of race, color, religion, sex, or national origin.This applies to not only treatment on the job, but to all aspects of the employment process, including hiring, promotion, discharge, pay, fringe benefits, job training, classification, and referral.Employers are prohibited from showing preference while advertising or recruiting. For example, an employer may not post advertisements for a position that are tailored exclusively to a particular gender, or insinuate during the hiring process that individuals fitting a certain description are more likely to be hired. (Department of Labor.)Falling under the same statute, employers cannot dismiss an employee for any of the above classifications, and cannot pay less on the basis of gender, race, etc. This was a common practice before the creation of such protections, as in many circumstances women were paid much less for working the same jobs that men were being paid much higher to complete.In addition to this, the federal statutes prohibit child labor, which means in most states that workers under the ages of 18 or 16 are subject to certain restrictions in the number of hours a week they may work, and other aspects of working the job including the use of tools and operation of machinery. (Department of Labor.)As well, Title I of the Americans With Disabilities Act prohibits employers of fifteen or more employees to discriminate against qualified individuals with disabilities.This law is inapplicable in some circumstances. Obviously, if an individual is disabled in such a way so as to make them wholly unable to perform the duties of a given job, it is not considered discrimination for the employer to refuse to hire them. However, in some cases involving minor mental illness, where individuals are still able to adequately perform the function of a job, which may or may not require less skill, employers are not permitted to discriminate on the basis of the disability, and are subject to being penalized if they are discovered doing so. (Andrade.)The federal government left some areas of employment protection to be decided by the individual states. One example of this is minimum wage. Though there is a fairl y low standard of minimum wage established by the federal government, individual states may establish a higher minimum wage. In the case of Puerto Rico, the minimum wage is $5.15 per hour worked, though over the summer of 2006 members of the House of Representatives introduced legislation to raise this minimum wage to $5.40.This minimum wage only applies to employers who are covered by the Federal Fair Labor Standards Act (FLSA). Employers not covered by the FLSA may pay their workers much lower rates, close to $3.00 per hour. (Department of Labor.)Even so, Puerto Rico is said to have some of the most strictly regulated labor laws within United States jurisdiction. This is due in part to highly successful labor movements within the territory. All federal statutes regarding labor apply to states, and this includes territories such as Puerto Rico. If these regulations are not followed, the Department of Labor will intervene in some manner and enforce the law. At a minimum, Puerto Rica n labor laws must comply with the labor laws established by the federal government of the United States. (Andrade.)In some areas, Puerto Rico has gone above and beyond the minimum established standards. As mentioned, the House of Representatives has made an effort to raise the minimum wage. As well, the territory has established the Puerto Rico Occupational Safety and Health Administration, which enforces the Occupational Safety and Health Act of Puerto Rico (OSHA).Among other things, this act guarantees to each employee in the Commonwealth of Puerto Rico â€Å"safe and healthful working conditions†. Employers must ensure that each employee has a job and jobsite free of hazards which may cause death or physical injury. (Constitution of the Commonwealth of Puerto Rico; Serrano.)Employers must also obey all occupational safety and health standards, and any rules or regulations that are applicable to the worksite. This includes federal statutes, as well as Puerto Rican laws.This is enforced through the use of inspections, which are conducted on the basis of priority in the following order: imminent danger, fatalities/catastrophes investigations, complaint/referral investigations, programmed inspections, and follow-up inspections to ensure that any necessary modifications have been carried out by the employer. An additional measure established a Boiler and Elevator Inspection Program, the title of which is self-explanatory.In this program, inspectors ascertain the safety of boilers and elevators on jobsites, judging all aspects including manufacture, installment, and safe operation. These measures, while adopted by several other states, are not specifically enforced or provided by the federal government.Contrary to the bad reputation that many labor sites outside of the continental United States have earned, Puerto Rico vigorously follows federal standards of employment protection, and has made initiatives to improve upon the federal model. With a decent mi nimum wage, laws promoting safe workplaces, and an administration in place that actively inspects employers to ensure the enforcement of these laws, Puerto Rico has been deemed by many to be a safe, profitable place for laborers to work.Works CitedAndrade, N (2006, October 4). Puerto Rico-State-Labor Law Center Blog. Retrieved October6, 2006, from Labor Law Center Web site: http://blog.laborlawcenter.com/category/state/puerto-ricoAuthor Unknown, (2006). Constitution of the Commonwealth of Puerto Rico. Retrieved October6, 2006, from ToPuertoRico.org Web site: http://www.topuertorico.org/constitu.shtmlAuthor Unknown, Puerto Rico State Information Page. Retrieved October 6, 2006, from U.S.Department of Labor Web site: http://www.osha.gov/oshdir/stateprogs/Puerto_Rico.htmlSerrano, M, Labor Laws Weigh Heavily on Puerto Rico’s Employers. (2005, August 25). PuertoRico Herald, http://www.puertorico-herald.org/issues2/2005/ vol09n34/ CBLaborLaws.shtml