Company awards continued from front
◗100 Best Companies to Work For Fortune magazine
and the Great Place to Work Institute sponsor this award.
Two-thirds of a company’s score is based on surveys of
their employees’ job satisfaction, attitudes toward management’s credibility and camaraderie. The other third is based
on the company’s responses to questions about pay and
benefits, hiring practices, internal communication, training,
­recognition programs and diversity efforts. Go to: www.
greatplacetowork.com/what_we_do/lists-us-bestusa.htm.
◗AARP Best Employers for Workers Over 50 With the
aging of the American work force and the economy causing
many people to work longer than they had planned, this
award is more important than ever. It recognizes employers
whose policies and practices appeal to workers over 50,
including flexible work options, training opportunities, and
health and retirement benefits.
Even if your company doesn’t win the award, it will receive
feedback comparing it to other applicants, suggestions that
can help you address the needs of mature workers and
“research and manage tools to help you build and retain a
competitive edge in today’s labor market.” Go to: www.aarp.
org/work/employee-benefits/best_employers/.
◗Working Mother 100 Best Companies Sponsored by
Working Mother magazine, this award is in its 25th year.
Companies that apply must answer more than 600 questions
about benefits they offer to help working mothers succeed
in both career and family life. Topics include child care,
flexibility programs, paid time off, leave policies and accountability of managers.
Working Mother also sponsors awards for Best Company
for Advancement, for Multicultural Women, for Kids, for
Hourly Workers, and more. Go to: www.workingmother.com/
best-companies.
◗Top Small Company Workplaces Winning Workplace
and Inc. magazines sponsor this award for privately held
for-profit and not-for-profit companies with fewer than 500
employees. Their stated criteria for winning are:
Values-based leadership
Unique work environments
Progressive employee practices
A foundation of trust and commitment
Go to: www.winningworkplaces.org/topsmallbiz/index.
php. ❚
ML&Report is a newsletter produced for the clients and friends of Maxwell Locke & Ritter LLP, Certified Public Accountants.
The technical information in this newsletter is necessarily brief. No final conclusion on these topics should be
drawn without further review and consultation. Please be advised that, based on current IRS rules and standards,
the information contained herein is not intended to be used, nor can it be used, for the avoidance of any tax
penalty assessed by the IRS.
MAXWELL LOCKE & RITTER LLP • AUSTIN • ROUND ROCK
www.mlrpc.com • (512) 370-3200 • FAX (512) 370-3250
International work assignments:
Success is hard won
I
f your company sends employees on extended
assignments in other countries, there are several
steps you can take to help improve the chances
of success in a venture that can be extremely
costly if it fails.
Over the course of a typical three-year stay, the cost
of an international assignment can exceed $1 million,
according to the National Foreign Trade Council.
The failure rate averages about 50 percent, with the
highest failure rates in India, China and Russia, respectively, according to a recent global relocation trends
survey by Brookfield Global Relocation Services.
China is also the No. 1 destination of international
assignments.
Yet the number of Americans being posted abroad
is growing. The reasons are simple – companies are
looking for larger markets for their products and seeking
cheaper production costs.
This globalization of business is making it more
important than ever for companies to learn how to
successfully manage their employees who are assigned
internationally.
Here is some advice for improving the chances of
success.
Best Companies to Work For … Best Employers for
Workers Over 50 … Best Companies for Working
Mothers … Top Small Company Workplaces
Who wouldn’t like to see their company on one of
these lists? Winning such awards can help a company in
a variety of ways.
Provides good PR in the community
Can improve morale and motivate employees
May help to attract top talent
Appeals to shareholders and may even boost stock
prices
And there are benefits to applying for such awards
even if you don’t win. The application process can provide
a road map to improve your company – and perhaps
help you to win next time. It provides useful benchmarking against your competitors. Many of the award
sponsors provide detailed feedback and suggestions.
Employers can also learn from the employee satisfaction
surveys administered as part of the application process.
The application process can be time-consuming, and
there may be a cost involved. You should narrow down
the list of awards and apply only to those that are most
relevant to your business strategy and that you believe
you have a chance of winning.
After you have applied, develop
a plan for how to make the most
of the award in the event you
win. The award sponsor may
provide sample press releases or
guidelines for writing them, as
well as publicize the winners
through major outlets, such as
The Wall Street Journal, Business
Week and Fortune.
Other ways to make the most
of your win include announcing
it on your website; citing it in job
ads, proposals and RFP responses;
and adding a tagline to any literature that goes out to
customers and the public. Some companies even add a
stamp to employee emails.
Be sure to thank your employees and customers for
their efforts in making your company one of the best
in the category of the award.
Following is an overview of some of the better
known awards, along with contact information. An
Internet search will turn up many more.
Select the right people for the assignment
Too often, selections for international assignments
are made for the wrong reasons. They may be:
➤A perk, where the location is desirable and the
employee wants to go
See International work assignments inside
Company awards are good for your business
401 Congress Avenue, #1100
Austin, Texas 78701
Tel: (512) 370-3200
Fax: (512) 370-3250
www.mlrpc.com
An affiliate of CPAmerica International, one of the world’s largest associations of CPA firms.
© 2011 CPAmerica International
See Company awards on back page
Nov/Dec 2011
S E E
Are employees
who smoke
impacting
your company?
I N S I D E
International work assignments continued from front
➤Part of the company’s career ladder that is seen as grooming
managers for more senior leadership
➤A move for a manager who has been successful in one
location to take over in an international setting
Instead, you should assess whether candidates – and their
family members – are a good fit for the post. You need to
­consider candidates’ job-related competencies, personality traits
and family circumstances.
Important skills and personality traits for international assignments include:
➤Self-confidence, self-reliance and ability to work
­independently
➤Willingness and ability to learn the language of the host
country
➤Perseverance and resilience in the face of obstacles
➤Flexibility and the ability to deal with ambiguity
➤Tolerance and respect for people and customs that seem
strange or unfamiliar
D
Help the employee and family prepare before departure
Proper preparation can make the difference in the employee’s
and the family’s adjustment to the host country and the ultimate
success of an international assignment.
If the host country is not English-speaking, provide mandatory cross-cultural and language training. Most companies
offer this, but few make it mandatory. And it needs to be.
Some culture shock is probably inevitable. But preparation
can lessen it. There are vendors that provide this service.
Online expatriate “chat rooms” dedicated to the specific
country can provide mutual support before and during the
assignment.
Address family concerns with the employee and the spouse.
Help them to be realistic about such things as the spouse’s
chances of finding suitable work. Provide assistance with
logistics, such as finding a house and schools.
Providing the employee and the employee’s family with a
knowledgeable host-country guide or assistant is enormously
helpful.
This person can be part of the preparation phase – by telephone or email – and a source of local support during the
assignment. Needless to say, the guide should be bilingual.
on’t overlook
the importance Continue to provide support while on assignment
Keep in frequent communication with employees who move
of family. Issues
abroad. Include them in meetings via telephone or the Internet
and keep them in the loop on developments that concern them.
with family are
Ask employees living abroad how they and their families
the main reason are doing and if there is anything they need. Monitor their work
for failed assignments. performance. These steps allow you to arrange help or intervene
before problems grow too large.
Continue the host-country guide and advise employees about
any local, face-to-face support groups for American expats. If
there isn’t one currently, your company could sponsor one.
Finally, consider offering an international EAP (employee
assistance program). These can assist with child care, schools,
counseling, legal questions and more. If you have a domestic
EAP, it may offer this service. If not, ask your healthcare vendor
or check the marketplace.
Assist in repatriation after the assignment
Don’t overlook the importance of family. Issues with family
are the main reason for failed assignments.
Consider whether the spouse and older children will be able
to adjust. Younger children generally do better than older ones.
Does the spouse expect to find work in his or her career field
in the host country? Only a small number are able to do so,
and this often becomes a source of dissatisfaction for them.
Nov/Dec 2011
In 2010, 38 percent of expatriates left the company within a
year of coming home from abroad – some voluntarily and some
not, according to the Brookfield survey. The 15-year average is
22 percent.
This high rate is most often caused by there not being an
appropriate position available when the employee returns.
Other sources of dissatisfaction include moving from a
position of more authority and independence to less, and
changing from being a “big fish in a small pond” to being a
“small fish in a big pond.”
Preparation for repatriation should begin in the pre-assignment preparation phase. This should include discussions of
post-assignment expectations and the impact on their career.
Cross-cultural training is also helpful when coming back to
the United States. ❚
Thank you to Jeff Van Pelt, SPHR, for his editorial contributions to this publication.
Are employees who smoke
impacting your company?
Smokers cost businesses significantly more than nonsmokers
for healthcare and disabilities claims, according to the Action
on Smoking and Health group in Washington, D.C. Smokers
also have higher absenteeism and lower productivity – the
average smoker takes four 15-minute breaks a day.
Independent studies done in Sweden and the United States
both confirm that smoking affects worker productivity. The
Swedish study of 14,000 workers found smokers averaged eight
more sick days a year than nonsmokers.
A study by the U.S. Navy suggests that smoking negatively
affects job performance. Both studies found that smoking is
associated with more disabilities, reduced productivity, more
absenteeism, and more frequent and longer work breaks, both
in civilian life and in the military.
Nonsmokers complained that smokers have an unfair advantage when it comes to breaks because, in most cases, nonsmokers
receive no extra break time. Nonsmokers also felt they had to
take up the slack for the additional time smokers were away
from their duties while smoking.
There is no evidence to support the claim that smokers work
harder after smoking a cigarette. These claims are seen as a
justification for the habit.
“Employees have no rights in any state to
have smoking breaks. In this day and age,
understanding the adverse health effects
that smoking has on smokers and those who
breathe secondhand smoke, it is hard to
believe that some smokers still think they
have a ‘right’ to smoking in the workplace
or public venues.” – Fair Labor Standards Act
According to the Fair Labor Standards Act, “Employees have
no rights in any state to have smoking breaks. In this day and
age, understanding the adverse health effects that smoking
has on smokers and those who breathe secondhand smoke, it
is hard to believe that some smokers still think they have a
‘right’ to smoking in the workplace or public venues.”
So it isn’t too surprising that a number of companies have
taken the step of snuffing out smoking breaks, and some have
gone as far as refusing to hire anyone who smokes or uses
tobacco products. Most of these companies also do routine
testing for tobacco use, and many will fire any employees who
test positive.
But is such a ban a wise policy?
First, consider the legal status. There is no federal law
­prohibiting a “smokers need not apply” policy. However, the
American Civil Liberties Union calls it “lifestyle discrimination,”
and at least 29 states and the District of Columbia have laws
that protect employees from adverse employment actions based
on off-duty behaviors that are legal.
If you determine there is no such law in your state, your next
step should be to consider the advantages and disadvantages
of a no-smokers policy.
A
Swedish study of 14,000 workers
found smokers averaged eight
more sick days a year than
­nonsmokers.
The advantages are fairly clear – lower healthcare and disabilities claims and premiums, and healthier, more productive
employees with less absenteeism.
One disadvantage is that such a policy is complex and
expensive to implement. Routine testing of all job applicants
and employees, which such a policy requires, is not cheap.
Another disadvantage is that you are limiting your potential
labor pool, which means you may not be getting the best person
for the position. This is most pronounced in industries that
are heavy on smokers.
There are several alternatives to banning smokers altogether
that deserve consideration. First, implement a ban on smoking
anywhere on your company’s premises and in company vehicles.
Employees who have to go all day without a smoke are likely
to be somewhat healthier, and more likely to eventually quit.
If you do not ban smoking on premises, then you may want
to address any disparity of break times between smokers and
nonsmokers. Implement a specific policy about how long and
how frequent breaks may be, and enforce it the same for smokers
and nonsmokers.
Many companies are charging smokers more for their healthcare insurance. This is perfectly legal, but consult your legal
counsel about the details of implementing it.
Take a positive route by offering your employees a robust
smoking cessation program, with incentives for completion. Study
after study has found that quality smoking cessation programs
pay for themselves in reductions of the costs discussed above. An
Employee Assistance Program can help smokers deal with
addiction issues.
Keep in mind that trying to quit smoking can have an effect
on job performance too. Withdrawal from nicotine can cause
stress and lack of focus. Withdrawal symptoms can last for two
to three weeks.
During that time period, stress and irritability may cause
co-workers to find the smoker who is trying to quit unpleasant to
be around. When smokers try to quit, they should ask ­co-workers
to be as patient and understanding as possible during the
withdrawal period. ❚
Nov/Dec 2011
International work assignments continued from front
➤Part of the company’s career ladder that is seen as grooming
managers for more senior leadership
➤A move for a manager who has been successful in one
location to take over in an international setting
Instead, you should assess whether candidates – and their
family members – are a good fit for the post. You need to
­consider candidates’ job-related competencies, personality traits
and family circumstances.
Important skills and personality traits for international assignments include:
➤Self-confidence, self-reliance and ability to work
­independently
➤Willingness and ability to learn the language of the host
country
➤Perseverance and resilience in the face of obstacles
➤Flexibility and the ability to deal with ambiguity
➤Tolerance and respect for people and customs that seem
strange or unfamiliar
D
Help the employee and family prepare before departure
Proper preparation can make the difference in the employee’s
and the family’s adjustment to the host country and the ultimate
success of an international assignment.
If the host country is not English-speaking, provide mandatory cross-cultural and language training. Most companies
offer this, but few make it mandatory. And it needs to be.
Some culture shock is probably inevitable. But preparation
can lessen it. There are vendors that provide this service.
Online expatriate “chat rooms” dedicated to the specific
country can provide mutual support before and during the
assignment.
Address family concerns with the employee and the spouse.
Help them to be realistic about such things as the spouse’s
chances of finding suitable work. Provide assistance with
logistics, such as finding a house and schools.
Providing the employee and the employee’s family with a
knowledgeable host-country guide or assistant is enormously
helpful.
This person can be part of the preparation phase – by telephone or email – and a source of local support during the
assignment. Needless to say, the guide should be bilingual.
on’t overlook
the importance Continue to provide support while on assignment
Keep in frequent communication with employees who move
of family. Issues
abroad. Include them in meetings via telephone or the Internet
and keep them in the loop on developments that concern them.
with family are
Ask employees living abroad how they and their families
the main reason are doing and if there is anything they need. Monitor their work
for failed assignments. performance. These steps allow you to arrange help or intervene
before problems grow too large.
Continue the host-country guide and advise employees about
any local, face-to-face support groups for American expats. If
there isn’t one currently, your company could sponsor one.
Finally, consider offering an international EAP (employee
assistance program). These can assist with child care, schools,
counseling, legal questions and more. If you have a domestic
EAP, it may offer this service. If not, ask your healthcare vendor
or check the marketplace.
Assist in repatriation after the assignment
Don’t overlook the importance of family. Issues with family
are the main reason for failed assignments.
Consider whether the spouse and older children will be able
to adjust. Younger children generally do better than older ones.
Does the spouse expect to find work in his or her career field
in the host country? Only a small number are able to do so,
and this often becomes a source of dissatisfaction for them.
Nov/Dec 2011
In 2010, 38 percent of expatriates left the company within a
year of coming home from abroad – some voluntarily and some
not, according to the Brookfield survey. The 15-year average is
22 percent.
This high rate is most often caused by there not being an
appropriate position available when the employee returns.
Other sources of dissatisfaction include moving from a
position of more authority and independence to less, and
changing from being a “big fish in a small pond” to being a
“small fish in a big pond.”
Preparation for repatriation should begin in the pre-assignment preparation phase. This should include discussions of
post-assignment expectations and the impact on their career.
Cross-cultural training is also helpful when coming back to
the United States. ❚
Thank you to Jeff Van Pelt, SPHR, for his editorial contributions to this publication.
Are employees who smoke
impacting your company?
Smokers cost businesses significantly more than nonsmokers
for healthcare and disabilities claims, according to the Action
on Smoking and Health group in Washington, D.C. Smokers
also have higher absenteeism and lower productivity – the
average smoker takes four 15-minute breaks a day.
Independent studies done in Sweden and the United States
both confirm that smoking affects worker productivity. The
Swedish study of 14,000 workers found smokers averaged eight
more sick days a year than nonsmokers.
A study by the U.S. Navy suggests that smoking negatively
affects job performance. Both studies found that smoking is
associated with more disabilities, reduced productivity, more
absenteeism, and more frequent and longer work breaks, both
in civilian life and in the military.
Nonsmokers complained that smokers have an unfair advantage when it comes to breaks because, in most cases, nonsmokers
receive no extra break time. Nonsmokers also felt they had to
take up the slack for the additional time smokers were away
from their duties while smoking.
There is no evidence to support the claim that smokers work
harder after smoking a cigarette. These claims are seen as a
justification for the habit.
“Employees have no rights in any state to
have smoking breaks. In this day and age,
understanding the adverse health effects
that smoking has on smokers and those who
breathe secondhand smoke, it is hard to
believe that some smokers still think they
have a ‘right’ to smoking in the workplace
or public venues.” – Fair Labor Standards Act
According to the Fair Labor Standards Act, “Employees have
no rights in any state to have smoking breaks. In this day and
age, understanding the adverse health effects that smoking
has on smokers and those who breathe secondhand smoke, it
is hard to believe that some smokers still think they have a
‘right’ to smoking in the workplace or public venues.”
So it isn’t too surprising that a number of companies have
taken the step of snuffing out smoking breaks, and some have
gone as far as refusing to hire anyone who smokes or uses
tobacco products. Most of these companies also do routine
testing for tobacco use, and many will fire any employees who
test positive.
But is such a ban a wise policy?
First, consider the legal status. There is no federal law
­prohibiting a “smokers need not apply” policy. However, the
American Civil Liberties Union calls it “lifestyle discrimination,”
and at least 29 states and the District of Columbia have laws
that protect employees from adverse employment actions based
on off-duty behaviors that are legal.
If you determine there is no such law in your state, your next
step should be to consider the advantages and disadvantages
of a no-smokers policy.
A
Swedish study of 14,000 workers
found smokers averaged eight
more sick days a year than
­nonsmokers.
The advantages are fairly clear – lower healthcare and disabilities claims and premiums, and healthier, more productive
employees with less absenteeism.
One disadvantage is that such a policy is complex and
expensive to implement. Routine testing of all job applicants
and employees, which such a policy requires, is not cheap.
Another disadvantage is that you are limiting your potential
labor pool, which means you may not be getting the best person
for the position. This is most pronounced in industries that
are heavy on smokers.
There are several alternatives to banning smokers altogether
that deserve consideration. First, implement a ban on smoking
anywhere on your company’s premises and in company vehicles.
Employees who have to go all day without a smoke are likely
to be somewhat healthier, and more likely to eventually quit.
If you do not ban smoking on premises, then you may want
to address any disparity of break times between smokers and
nonsmokers. Implement a specific policy about how long and
how frequent breaks may be, and enforce it the same for smokers
and nonsmokers.
Many companies are charging smokers more for their healthcare insurance. This is perfectly legal, but consult your legal
counsel about the details of implementing it.
Take a positive route by offering your employees a robust
smoking cessation program, with incentives for completion. Study
after study has found that quality smoking cessation programs
pay for themselves in reductions of the costs discussed above. An
Employee Assistance Program can help smokers deal with
addiction issues.
Keep in mind that trying to quit smoking can have an effect
on job performance too. Withdrawal from nicotine can cause
stress and lack of focus. Withdrawal symptoms can last for two
to three weeks.
During that time period, stress and irritability may cause
co-workers to find the smoker who is trying to quit unpleasant to
be around. When smokers try to quit, they should ask ­co-workers
to be as patient and understanding as possible during the
withdrawal period. ❚
Nov/Dec 2011
Company awards continued from front
◗100 Best Companies to Work For Fortune magazine
and the Great Place to Work Institute sponsor this award.
Two-thirds of a company’s score is based on surveys of
their employees’ job satisfaction, attitudes toward management’s credibility and camaraderie. The other third is based
on the company’s responses to questions about pay and
benefits, hiring practices, internal communication, training,
­recognition programs and diversity efforts. Go to: www.
greatplacetowork.com/what_we_do/lists-us-bestusa.htm.
◗AARP Best Employers for Workers Over 50 With the
aging of the American work force and the economy causing
many people to work longer than they had planned, this
award is more important than ever. It recognizes employers
whose policies and practices appeal to workers over 50,
including flexible work options, training opportunities, and
health and retirement benefits.
Even if your company doesn’t win the award, it will receive
feedback comparing it to other applicants, suggestions that
can help you address the needs of mature workers and
“research and manage tools to help you build and retain a
competitive edge in today’s labor market.” Go to: www.aarp.
org/work/employee-benefits/best_employers/.
◗Working Mother 100 Best Companies Sponsored by
Working Mother magazine, this award is in its 25th year.
Companies that apply must answer more than 600 questions
about benefits they offer to help working mothers succeed
in both career and family life. Topics include child care,
flexibility programs, paid time off, leave policies and accountability of managers.
Working Mother also sponsors awards for Best Company
for Advancement, for Multicultural Women, for Kids, for
Hourly Workers, and more. Go to: www.workingmother.com/
best-companies.
◗Top Small Company Workplaces Winning Workplace
and Inc. magazines sponsor this award for privately held
for-profit and not-for-profit companies with fewer than 500
employees. Their stated criteria for winning are:
Values-based leadership
Unique work environments
Progressive employee practices
A foundation of trust and commitment
Go to: www.winningworkplaces.org/topsmallbiz/index.
php. ❚
ML&Report is a newsletter produced for the clients and friends of Maxwell Locke & Ritter LLP, Certified Public Accountants.
The technical information in this newsletter is necessarily brief. No final conclusion on these topics should be
drawn without further review and consultation. Please be advised that, based on current IRS rules and standards,
the information contained herein is not intended to be used, nor can it be used, for the avoidance of any tax
penalty assessed by the IRS.
MAXWELL LOCKE & RITTER LLP • AUSTIN • ROUND ROCK
www.mlrpc.com • (512) 370-3200 • FAX (512) 370-3250
International work assignments:
Success is hard won
I
f your company sends employees on extended
assignments in other countries, there are several
steps you can take to help improve the chances
of success in a venture that can be extremely
costly if it fails.
Over the course of a typical three-year stay, the cost
of an international assignment can exceed $1 million,
according to the National Foreign Trade Council.
The failure rate averages about 50 percent, with the
highest failure rates in India, China and Russia, respectively, according to a recent global relocation trends
survey by Brookfield Global Relocation Services.
China is also the No. 1 destination of international
assignments.
Yet the number of Americans being posted abroad
is growing. The reasons are simple – companies are
looking for larger markets for their products and seeking
cheaper production costs.
This globalization of business is making it more
important than ever for companies to learn how to
successfully manage their employees who are assigned
internationally.
Here is some advice for improving the chances of
success.
Best Companies to Work For … Best Employers for
Workers Over 50 … Best Companies for Working
Mothers … Top Small Company Workplaces
Who wouldn’t like to see their company on one of
these lists? Winning such awards can help a company in
a variety of ways.
Provides good PR in the community
Can improve morale and motivate employees
May help to attract top talent
Appeals to shareholders and may even boost stock
prices
And there are benefits to applying for such awards
even if you don’t win. The application process can provide
a road map to improve your company – and perhaps
help you to win next time. It provides useful benchmarking against your competitors. Many of the award
sponsors provide detailed feedback and suggestions.
Employers can also learn from the employee satisfaction
surveys administered as part of the application process.
The application process can be time-consuming, and
there may be a cost involved. You should narrow down
the list of awards and apply only to those that are most
relevant to your business strategy and that you believe
you have a chance of winning.
After you have applied, develop
a plan for how to make the most
of the award in the event you
win. The award sponsor may
provide sample press releases or
guidelines for writing them, as
well as publicize the winners
through major outlets, such as
The Wall Street Journal, Business
Week and Fortune.
Other ways to make the most
of your win include announcing
it on your website; citing it in job
ads, proposals and RFP responses;
and adding a tagline to any literature that goes out to
customers and the public. Some companies even add a
stamp to employee emails.
Be sure to thank your employees and customers for
their efforts in making your company one of the best
in the category of the award.
Following is an overview of some of the better
known awards, along with contact information. An
Internet search will turn up many more.
Select the right people for the assignment
Too often, selections for international assignments
are made for the wrong reasons. They may be:
➤A perk, where the location is desirable and the
employee wants to go
See International work assignments inside
Company awards are good for your business
401 Congress Avenue, #1100
Austin, Texas 78701
Tel: (512) 370-3200
Fax: (512) 370-3250
www.mlrpc.com
An affiliate of CPAmerica International, one of the world’s largest associations of CPA firms.
© 2011 CPAmerica International
See Company awards on back page
Nov/Dec 2011
S E E
Are employees
who smoke
impacting
your company?
I N S I D E