Watler Accounting

The Americans with Disabilities Act (ADA) “prohibits discriminating against an individual in the selection process” (Moran, 2014, p. 32) due to a potential disability. A disability can be defined as a mental or physical condition that can result in some sort of handicap. As a result, the employer may be required to accommodate the people who are considered as disabled, to help them perform his or her job duties.

The purpose of this report is discussing the case of Wilkerson Company that confronting tough competition in price cutting in pumps which caused to a big drop of pre-tax operating income from 10% to 3%. After observing the existing costing allocation, we found out there is an issue on the existing costing report that the manager could not be able to see the real situation. In light of this, there will be brought to the discussion on the feasibility of using an alternative costing method – Activity based costing (ABC) in the latter paragraphs.

This is not a complete list of the types of discrimination found in the workplace, there are other forms of workplace discrimination prohibited by the ADA. However, one form of workplace discrimination; the failure to reasonably accommodate the disabilities of applicants and employees, applies to all stages of the employment process. An accommodation is any change in the workplace environment or in the way things are done in the workplace that gives individuals with disabilities equal employment

“Americans with Disabilities Act of 1990 Title I does not allow any private employers, local, and state governments, labor unions and employment agencies from discriminating against qualified individuals with disabilities in job application procedures, firing, hiring, job training, advancement and other terms, privileges, and conditions of employment” (The U.S. Equal Employment Opportunity

Individuals with disabilities continually encounter various forms of discrimination, including intentional exclusion from certain work areas, that denies them the opportunity to compete on an equal basis and to pursue those opportunities that guarantees success in the society. To guarantee success there is expectation regarding the relationship between the employer and employee, giving close attention to the various factors that should be considered to make the person with disability successful. This paper outlines the Americans with Disabilities Act (ADA) and the terms and conditions covering employees and employers as stated in Title 1. Title 1, as amended by the ADA amendment 2008, states that no covered entity will discriminate against a qualified individual based on disability (EEOC, 2015).

According to Gary Dessler, “employers with 15 or more workers are prohibited from discriminating against qualified individuals with disabilities with regard to applications, hiring, discharge, compensation, advancement, training, or other terms, conditions, or privileges of employment. It also says that employers must make ‘reasonable accommodations’ for physical or mental limitations unless doing so imposes an ‘undue hardship’ on the business.” It not only prohibits discrimination in employment but also outlaws most physical barriers in public accommodations, transportation, telecommunications, and government services.

"Disability: Employers are prohibited from engaging in discrimination against qualified individuals with a disability by the Georgia Equal Employment for People with Disabilities Code, The Rehabilitation Act of 1973 and the Americans With Disabilities Act of 1990. A "qualified individual with a disability" is an individual who possesses the requisite skills, experience, education, and other job-related requirements of the position and who can perform the essential functions of the job with or without reasonable accommodation. An "individual with a disability" is a person with a physical or mental impairment which substantially limits one or more major life activities, has a record of such impairment or is regarded by the employer as having such an impairment." (State of Georgia, Secretary of State, 2012)

disabilities and respond to government regulations and guidance issued by the Equal Employment Opportunity Commission (EEOC). Additionally, the policy will not discriminate against qualified individuals with disabilities concerning application procedures, hiring, advancement, discharge, compensation (or benefits), training or other terms, conditions and privileges of employment.

The ADA was approved by the United States Congress in 1990 and is an extension of The Civil Rights Act of 1964. This law protects individuals from employment discrimination based on disability. “The purpose of this section is to ensure that people with disabilities are not excluded from job opportunities or adversely affected in any other aspect of employment unless they are not qualified or otherwise unable to perform the job” (Guido, 2014, p.277). Not only the disability can be physical such as a person in a wheelchair, people that might have visible symptoms as fatigue, kidney or heart diseases that limit a person's attitude. In this case the employer must evaluate to offer a reasonable accommodation in the preparation for the employee

Employers are beginning to recognize the importance of accommodating those suffering from a disability. Employers are increasing incentives for employees to remain on the job with health related problems. However, most employees suffering from health related issues have not received much on the job accommodation. This is unfavorable as the ADA mandates employers to provide reasonable accommodations for employees. However, with stronger communication between employer and employee, the turn-over-rate will slow down. To shed light on the topic, more disability accommodation information is provided from The Department of Labor's Job Accommodation Network. The Network offers free, expert assistance to employers and individuals on workplace accommodation and disability employment

People with disabilities have become an integral part of the workforce. The ADA forbids discrimination against people with disabilities when recruiting, hiring, training, and compensating employees (Sotoa & Kleiner, 2013). The ADA prohibits discrimination against people with disabilities in employment, transportation, public accommodation, communications, and governmental and establishes requirements for telecommunications relay services (activities (Stryker, R. (2013). Employers are not allowed to ask employees if they have a disability. The employers are not allowed to ask employees with disabilities to undergo a medical exam before an offer of employment unless all applicants are required to take the same exam (Kaye, Jans, & Jones,

    A person with a disability, or handicap, can be defined as someone with a physical or mental impairment, which has a substantial or long-term adverse affect on his or her ability to carry out normal day-to-day activities (Employment 2). Handicap workers face many challenges in the work place that the average person overlooks. Also, many special arrangements and alterations have been made to the workplace for people with handicaps. Accessibility, transportation, workload, and salary are just some of the many issues that must be considered with the prospect of employing the handicap.

be protected by the A.D.A. this person must have a long standing record of this

Under Title I of the Americans with Disabilities Act, employers with fifteen or more employees are prohibited from discriminating against people with disabilities. Furthermore, the employment provisions of the Act require that employers provide equal opportunity in selecting, testing, and hiring qualified applicants with disabilities, job accommodations for applicants and workers with disabilities when such would not impose due hardship, and equal opportunity in promotion and benefits. (United States Department of Labor). If an employer is found liable for such discrimination, the fines can be extremely high. Therefore, it is important to know the definition of disability as determined by the ADA. A disability is a physical or mental impairment that essentially limits one or more of the major life activities of an individual, a record of having such impairment, or being regarded as having such impairment (Bennett-Alexander and Hartman) and the individual should be able to prove such factors to establish a prima facie case in court. Despite of these definitions, a disability is determined based on the effect the impairment

“For purposes of nondiscrimination laws (e.g. the Americans with Disabilities Act, Section 503 of the Rehabilitation Act of 1973 and Section 188 of the Workforce Investment Act), a person with a disability is generally defined as someone who (1) has a physical or mental impairment that substantially limits one or more "major life activities," (2) has a record of such an impairment, or (3) is regarded as having such an