Loading...

Messages

Proposals

Stuck in your homework and missing deadline? Get urgent help in $10/Page with 24 hours deadline

Get Urgent Writing Help In Your Essays, Assignments, Homeworks, Dissertation, Thesis Or Coursework & Achieve A+ Grades.

Privacy Guaranteed - 100% Plagiarism Free Writing - Free Turnitin Report - Professional And Experienced Writers - 24/7 Online Support

Hr strategy responding to a union organizing drive

18/12/2020 Client: saad24vbs Deadline: 2 Day

152


Chapter Six


Union Organizing Campaigns This chapter is the first of two chapters that examine how unions organize new bargaining units and how and why employers attempt to avoid being unionized. Chapter 6 covers union organizing campaigns, the election process, and the roles of the National Labor Relations Board (NLRB) and the National Mediation Board (NMB). Chapter 7 covers employers’ overall strategies for avoiding unionization and operating without unions.


Recall from Chapter 2 the long history of employer resistance to union organizing in the United States. In the mid-1930s the Wagner Act strongly facilitated and institutionalized collective bargaining as the preferred method for resolving workplace conflicts where employees chose it.


Recall also from the introductory chapters that employees become union- ized only if a single union receives a majority of votes from employees in the unit. The concept of exclusive representation establishes a “winner- takes-all” outcome in representation elections. This requirement, which contributes to the adversarial relationship that exists between employers and unions, begins with an organizing campaign.


Organizing is highly adversarial and heavily regulated. Most employ- ers actively resist. Union campaigns usually stress unfair treatment by employers, the lack of a forum for effectively voicing complaints, and the necessity of organizing to gain outcomes the employer should grant but won’t without unionization. Organizing campaigns are waged intensively by both sides. The NLRB or NMB acts as a referee in the process. Where recognition disputes occur, the boards provide a forum for their settlement and rule on the permissibility of the parties’ campaign conduct, if ques- tioned. From a regulatory standpoint, this chapter will focus primarily on the NLRB’s role since the preponderance of elections are conducted under its auspices.


Chapter 1 introduced some of the reasons that workers unionize. This chapter examines the flow of organizing campaigns, involvement of the NLRB, strategies and tactics used by employers and unions during elec- tion campaigns, and recent results in NLRB-monitored representation


Chapter 6 Union Organizing Campaigns 153


elections. Chapter 7 focuses in detail on employers’ increasing interest in operating “union-free” and the strategies and tactics they use to avoid unionization.


In studying this chapter, consider the following questions:


1. At what points and in what ways is the NLRB involved in representa- tion elections?


2. What effects have employer campaigns had on union organizing success?


3. What strategies and tactics do employers and unions use during orga- nizing campaigns?


4. How successful are unions in organizing new units? 5. What new strategies are unions now using, and how effective are they?


ORGANIZING AND UNION EFFECTIVENESS


Chapter 1 noted that unions create an opportunity through negotiated contracts for employees to have a voice in addressing workplace problems and effectively create a labor supply monopoly. Monopoly power gener- ally leads to a union wage premium.


The ability to gain a wage premium depends on the proportion of an industry that is organized. This means that unions have a strong interest in organizing workers in industries and labor markets where nonunion competition reduces their monopoly power. However, with increasing globalization, eliminating nonunion competition is impossible.


Unions depend on members’ dues to operate. More members create economies of scale. Thus the level and scope of member services are related to some extent to a union’s size. Organizing new units, accreting expanded facilities, and merging with or absorbing other unions are all mechanisms used to expand membership and enhance union effectiveness. Strategies and tactics that increase the probability of success in organizing and main- taining majority status in existing units should lead to greater chances for effectiveness in bargaining and representation.


HOW ORGANIZING BEGINS


Campaigns to organize unrepresented workers begin at either the local or the national union level. National unions target specific employers or geographic areas and send professional organizers to encourage and assist local employees in unionizing. Sometimes organizers apply for jobs in the targeted firm to gain closer contact with employees. Employers cannot legally refuse to hire applicants based on union membership or concur- rent union employment even if their primary purpose is to organize the


154 Labor Relations


workforce. 1 National union campaigns often occur if a unionized firm opens a new nonunion plant. The union representing employees in the firm’s other plants campaigns to organize the new plant to maintain com- mon employment practices across the firm. National organizing may also


1 NLRB v. Town & Country Electric Inc., 516 U.S. 85 (1995). See also M. D. Lucas, “Salting and Other Union Tactics: A Unionist’s Perspective,” Journal of Labor Research, 18 (1997), pp. 55–64.


Yes


No


Yes Yes


No No


Yes


Yes


No


Yes


No


Yes


No


YesNo


Present employees contact union


Union field representative contacts employees


NLRB determines bargaining unit


NLRB holds election


Union gets


> 50%


Bargaining begins


Election barred for one year


Union requests representation election


> 50% ?


< 30%


< 50%< 30% Authorization card campaign


Petition for an


election


Recognition denied?


Union requests


recognition


FIGURE 6.1 Sequence of Organizing Events


Chapter 6 Union Organizing Campaigns 155


target nonunion firms in predominantly unionized industries. Most orga- nizing begins at the local level when some employees decide they would be better off if they could bargain collectively with the employer. 2


The Framework for Organizing Organizing begins with an authorization card campaign and most often ends with the NLRB certifying the election results. Figure 6.1 presents a generalized sequence of the organizing events that will be described in the following sections. This section covers activities leading to a recogni- tion request, petitions to the NLRB for elections, and elections in which bargaining-unit determination is uncontested. Subsequent sections exam- ine bargaining-unit determination, the election campaign, and election certifications.


Authorization Card Campaign An authorization card campaign tries to enroll employees in the union in the unit the union seeks to represent. Organizers contact employees individually to persuade them to sign cards authorizing the union to act as their agent in negotiating wages, hours, and terms and conditions of employment. Figure 6.2 shows an authorization card.


Recognition Requests If a majority of workers signs authorization cards, the union can request rec- ognition as the employees’ bargaining agent. A union seldom requests rec- ognition unless a substantial majority has signed because employers often question whether some workers are eligible to be represented or to vote in an election. Employers faced with a recognition request usually claim that the union’s majority status is doubtful. The union may offer to have a neu- tral third party match the authorization card signatures with an employee list to determine whether a majority actually exists. If a majority has signed and the employer is satisfied with the appropriateness of the proposed bar- gaining unit, the employer can grant recognition voluntarily. 3


2 For an expanded examination of union organizing activities and permissible active management responses, see K. Bronfenbrenner, S. Friedman, R. W. Hurd, R. A. Oswald, and R. L. Seeber, eds., Organizing to Win: New Research on Union Strategies (Ithaca, NY: Cornell University Press, 1998); M. A. Spognardi, “Conducting a Successful Union-Free Campaign: A Primer (Part I),” Employee Relations Law Journal, 24, no. 2 (1998), pp. 35–42; M. A. Spognardi, “Conducting a Successful Union-Free Campaign: A Primer (Part II),” Employee Relations Law Journal, 24, no. 3 (1998), pp. 31–55; and J. J. Lawler, Unionization and Deunionization: Strategy, Tactics, and Outcomes (Columbia: University of South Carolina Press, 1990). 3 See J. W. Budd and P. K. Heinz, “Union Representation Elections and Labor Law Reform: Lessons from the Minneapolis Hilton,” Labor Studies Journal, 20, no. 4 (1996), pp. 3–20, for an example of a situation in which the employer agreed ahead of time to a card check as an appropriate method for determining majority status.


156 Labor Relations


A union may picket an unorganized employer for up to 30 days, demanding recognition as the employees’ bargaining agent. This rarely happens, but if it occurs, the employer can petition the NLRB for an elec- tion in the employee unit the union seeks to represent. If the union loses, further recognitional picketing would be an unfair labor practice (ULP).


Representation Elections Representation elections are held to determine whether a majority of employees desires union representation and, if so, by which union. Elections in units where employees are not currently represented are called certification elections. If employees are currently represented, but at least 30 percent of them indicate they do not want continued represen- tation, a decertification election is held. If a majority votes against rep- resentation, the union loses representation rights. So-called raid elections occur when at least 30 percent of employees indicate they would prefer a different union to represent them. Elections cannot be held if an election result was certified within the previous year. Decertification elections may not be held while a contract is in effect. Figure 6.3 shows that if inter- est in an election is sufficient, the union (or the employer in the absence of a demand for recognition) can petition the NLRB to hold an election to determine employees’ desires. The next section traces the basic steps involved in conducting an election.


I, the undersigned employee (Company)


authorize the International Association of Machinists and Aerospace Workers (IAM) to act as my collective bargaining agent for wages, hours and working conditions. I agree that this card may be used either to support a demand for recognition or an NLRB election at the discretion of the union.


Name (print) Date


Home Address


City


Job Title


Sign Here


Phone


State


Dept.


Zip


Shift


X Note: This authorization to be SIGNED and DATED in Employee's own hand- writing. YOUR RIGHT TO SIGN THIS CARD IS PROTECTED BY FEDERAL LAW.


RECEIVED BY (Initial)


FIGURE 6.2 Authorization Card


Chapter 6 Union Organizing Campaigns 157


Election Petitions The union may petition the NLRB to hold an election in the unit it is try- ing to organize and include the signed authorization cards as evidence of support. The NLRB checks the signed cards against a roster of employees in the unit. If fewer than 30 percent have signed, the petition is dismissed. If more than 30 percent have signed, the union is legally within its juris- diction, and if the employer doesn’t contest the appropriateness of the proposed unit, the NLRB schedules an election. The employer frequently contests the makeup of an appropriate bargaining unit, requiring that the NLRB decide which employees should be included. The criteria the board uses to decide whether a proposed unit is appropriate are discussed later in this chapter.


When an appropriate bargaining unit is defined and at least 30 percent of employees in the unit have signed authorization cards, the NLRB will order an election unless the union withdraws its petition. If the union


Intervention


Second union begins organizing


Union pickets for recognition


Yes


Union requests election


No


NoNo


Yes Yes


No No


Recognition


Union requests recognition


Employer requests election


Election denied


NLRB orders election


30%Majority


Employer recognizes


Union is bargaining representative


Yes


Yes


Intervention denied


10%


No


Employee(s) request election


Decertification


Picketing


FIGURE 6.3 Avenues to Election Petitions


158 Labor Relations


receives a majority of the eligible votes cast, the board certifies it as the employees’ bargaining agent and contract negotiations can begin. If the union loses, the board certifies the results, and elections are barred in that unit for one year. In effect, certification guarantees the union or nonunion status of a bargaining unit for at least one year. 4


An election petition may be filed by a union, employer, or employee. In certain types of elections, employers cannot file petitions because early petitions might preempt union campaign efforts. Proof of inter- est must be shown when a petition is filed or within 48 hours. The union must specify the group of employees it desires to represent. If an employer has had a recognition demand, it can directly petition the board to hold an election. A union or an employee can file a decertifica- tion petition asking for removal of the present bargaining agent. Under certain stringent conditions, an employer may petition for a decertifica- tion election if it has a good-faith doubt about the union’s continued majority status, but an employer cannot withdraw recognition until a lack of majority status is proved. 5


Preelection Board Involvement There are two types of elections: (1) consent elections, in which the par- ties agree on the proposed bargaining unit and on which employees will be eligible to vote, and (2) board-directed (petition) elections, in which the NLRB regional director determines, after hearings, an appropriate bargaining unit and voter eligibility. In a petition election, the employer must provide within 7 days a so-called Excelsior list containing names and addresses of employees in the designated bargaining unit. 6 After 10 days but within 30 days, the election will normally be held. Figure 6.4 details board procedures before the election.


The Election The NLRB conducts the secret-ballot election. Company and union observ- ers may challenge voter eligibility but cannot prohibit anyone from voting. After the votes are counted and challenges decided, the choice receiving a majority is declared the winner. If more than two choices (e.g., two differ- ent unions and no union) are on the ballot and none obtains an absolute majority, a runoff is held between the two highest choices. After any chal- lenges are resolved, the regional director certifies the results. Figure 6.5 shows an NLRB election ballot.


4 Brooks v. NLRB, 348 U.S. 96 (1954). 5 T. C. Stamatakos and T. J. Piskorski, “Levitz Furniture: NLRB Rewrites the Book on Employer Efforts to Oust Incumbent Unions,” Employee Relations Law Journal, 27 (2001), pp. 31–44. 6 Excelsior Underwear, Inc., 156 NLRB 1236 (1966).


Chapter 6 Union Organizing Campaigns 159


Outline of representation procedures under Section 9(c)


Petition filed with NLRB Regional Office


Investigation and Regional Determination


Petition may be withdrawn by petitioner


Petition may be dismissed by Regional Director. Dismissal may be appealed to Board


Agreement for Consent Election: Parties sign agreement waiving hearing and consenting to election resulting in Regional Director's Determination


Stipulation for Certification upon Consent Election: Parties sign agreement waiving hearing and consenting to election resulting in certification issued by Regional Director on behalf of Board if results are conclusive, otherwise determination by Board


Formal Procedures


Request for Review: Parties may request Board to review Regional Director's action. Opposition to request may be filed


Ruling on request: Board issues ruling, denies or grants request for review


Board action if request for review is granted: Board issues decision affirming, modifying, or reversing Regional Director


Board issues decision directing election (or dismissing case)


Regional Director issues Decision directing election (or dismissing case)


Consent Procedures


Election Conducted by Regional Director


Regional Director or Board Directed


Regional Director may serve on parties or direct Hearing Officers to serve on parties a report containing recommendation to Board


Hearing may be ordered by RD to resolve factual issues


If Results Are Not Conclusive (challenges determinative and/or objections filed)


Regional Director investigates objection and/or challenges (subsequent action varies depending on type of election)


Stipulated Election


Consent Election


Board considers Report and any exceptions filed thereto. Board issues Supplemental Decision directing appropriate action or certifying representative or results of election


Regional Director issues Certification of Representatives or Results


Regional Director issues final report to parties disposing of issues and directing appropriate action or certifying representative or results of election


Regional Director may issue Supplemental Decision disposing of issues and directing appropriate action or certifying representative or results of election (Supplemental Decision subject to Review Procedures set forth above)


Board considers Report and any exception filed thereto. Board issues Supplemental Decision directing appropriate action or certifying representative or results of election


If Results Are Not Conclusive (challenges not determinative


and/or no objections filed)


Regional Director serves upon parties a Report containing his recommendations to Board


Formal Hearing Conducted by Hearing Officer. Record of hearing to Regional Director or Board


Case may be transferred to Board by Order of Regional Director at close of Hearing or subsequently


FIGURE 6.4 NLRB Involvement in Petition to Election


160 Labor Relations


BARGAINING-UNIT DETERMINATION


The NLRB considers a variety of factors to determine the bargaining unit: (1) legal constraints, (2) the constitutional jurisdiction of the orga- nizing union, (3) the union’s likely success in organizing and bargaining, (4) the employer’s desires to resist organizing or promote stability in the bargaining relationship, and (5) its own philosophy.


Bargaining units can differ depending on whether the focus is on orga- nizing or contract negotiations. For example, several retail stores in a given chain may constitute an appropriate bargaining unit for representation election purposes; while for negotiating purposes, several retail stores owned by different companies may practice multiemployer bargaining. This chapter’s discussion is concerned only with bargaining units for rep- resentation; bargaining units for negotiations are discussed in Chapter 8.


Legal Constraints Legal constraints limit the potential scope of a bargaining unit, but within these constraints, the contending parties—labor and management—are free to jointly determine an appropriate unit. If they agree on the proposed unit, a consent election results. If they do not, the NLRB determines unit appropriateness.


UNITED STATES OF AMERICA


National Labor Relations Board


FOR CERTAIN EMPLOYEES OF


Do you wish to be represented for purpose of collective bargaining by —


MARK AN "X" IN THE SQUARE OF YOUR CHOICE


YES NO


DO NOT SIGN THIS BALLOT. Fold and drop in ballot box. If you spoil this ballot return it to the Board Agent for a new one.


FIGURE 6.5 Specimen NLRB Ballot


Chapter 6 Union Organizing Campaigns 161


Section 9(b) of the Taft-Hartley Act constrains unit determination. First, no unit can include both professional and nonprofessional employees without majority approval of the professionals. Second, a separate craft unit may not be precluded simply because the board had earlier included it in a broader group. However, the NLRB has broadly interpreted this subsection by continuing to include craft groups in larger units. Third, no bargaining unit may include both guards hired by employers to enforce company’s rules and other employees. Fourth, supervisors and managers may not be included in a unit and/or bargain collectively because Section 2 defines their roles as agents of the employer.


The 1974 amendments to Taft-Hartley permitting representation in pri- vate, nonprofit health care facilities established special constraints on bargaining. In response, the board determined that separate units would be appropriate for registered nurses, physicians, other professionals, tech- nical employees, skilled maintenance workers, business office clericals, guards, and all other nonprofessional employees.


The major difference between the Wagner Act and the Railway Labor Act (RLA) is that the RLA requires that bargaining units be formed on a craft basis.


Jurisdiction of the Organizing Union Some unions organize certain occupations or industries. Others organize outside their traditional jurisdictions. If an AFL-CIO union is attempting to raid another affiliate, the NLRB will notify the AFL-CIO when a petition is filed to allow it to activate its internal procedures to adjudicate the prob- lem. Problems are usually resolved because, as a condition of affiliation, unions agree to let the federation resolve internal disputes.


The Union’s Desired Unit Unless it seeks to represent all eligible employees within an employer, a union faces several problems in deciding which bargaining-unit configu- ration it desires. It must balance the unit that would be the easiest to orga- nize against future objectives in contract negotiations. A craft union would likely seek a bargaining unit that includes only workers of relatively simi- lar skills. Industrial unions usually seek plantwide units.


A union must be recognized before it can bargain. But organizing a unit that would have little impact on business if the union were to strike would be futile. For example, gaining a majority in a manufacturing plant custo- dial unit may be relatively easy, but negotiating a favorable contract would be difficult because the employer could readily subcontract the work for little incremental cost during a strike.


The union, then, has two bargaining-unit goals: (1) creating a “ winnable” unit and (2) creating a unit that will have bargaining power with the employer.


162 Labor Relations


The Employer’s Desired Unit The employer often desires a unit different from, but not necessarily the opposite of, what the union wants. It prefers a unit the union is unlikely to win. If a craft union is organizing, the employer would favor a plant- wide unit. If unskilled workers are the most interested and they are a majority of the workforce, the employer may seek to exclude craft groups. Figure 6.6 shows why management might argue for a smaller unit than the union desires. Assume in this case that 60 percent of production and maintenance employees favor representation, while only 40 percent of other occupations would vote for the union. If the election were held in the union’s desired unit and all employees voted, the union would win by 860 to 790. If management were able to exclude other employee groups, only the production and maintenance employees would be unionized.


The employer also would like a unit configured to minimize union bargaining power if the union wins. Thus, the employer might desire functionally independent units, which would allow continued operations if a strike occurred. But it would also like to avoid fragmented units, which would decrease bargaining power if different contract expiration dates enable unions to threaten a sequence of strikes.


NLRB Policy NLRB policy determines bargaining-unit appropriateness where disputes exist. Although not completely consistent in determining units, the board has applied the following criteria: 7


1. Community of interests. The mutuality of interests among employees in bargaining for wages, hours, and working conditions is frequently applied. 8 However, the community of interests criterion is difficult to


Union's desired unit


Management's desired unit


N = 50 N = 1,000 N = 200 N = 400


Skilled trades


Production and maintenance


Shipping and receiving


Office clericals

Homework is Completed By:

Writer Writer Name Amount Client Comments & Rating
Instant Homework Helper

ONLINE

Instant Homework Helper

$36

She helped me in last minute in a very reasonable price. She is a lifesaver, I got A+ grade in my homework, I will surely hire her again for my next assignments, Thumbs Up!

Order & Get This Solution Within 3 Hours in $25/Page

Custom Original Solution And Get A+ Grades

  • 100% Plagiarism Free
  • Proper APA/MLA/Harvard Referencing
  • Delivery in 3 Hours After Placing Order
  • Free Turnitin Report
  • Unlimited Revisions
  • Privacy Guaranteed

Order & Get This Solution Within 6 Hours in $20/Page

Custom Original Solution And Get A+ Grades

  • 100% Plagiarism Free
  • Proper APA/MLA/Harvard Referencing
  • Delivery in 6 Hours After Placing Order
  • Free Turnitin Report
  • Unlimited Revisions
  • Privacy Guaranteed

Order & Get This Solution Within 12 Hours in $15/Page

Custom Original Solution And Get A+ Grades

  • 100% Plagiarism Free
  • Proper APA/MLA/Harvard Referencing
  • Delivery in 12 Hours After Placing Order
  • Free Turnitin Report
  • Unlimited Revisions
  • Privacy Guaranteed

6 writers have sent their proposals to do this homework:

Homework Guru
University Coursework Help
Helping Hand
Top Essay Tutor
Writer Writer Name Offer Chat
Homework Guru

ONLINE

Homework Guru

Hi dear, I am ready to do your homework in a reasonable price and in a timely manner.

$37 Chat With Writer
University Coursework Help

ONLINE

University Coursework Help

Hi dear, I am ready to do your homework in a reasonable price.

$37 Chat With Writer
Helping Hand

ONLINE

Helping Hand

I am an Academic writer with 10 years of experience. As an Academic writer, my aim is to generate unique content without Plagiarism as per the client’s requirements.

$35 Chat With Writer
Top Essay Tutor

ONLINE

Top Essay Tutor

I have more than 12 years of experience in managing online classes, exams, and quizzes on different websites like; Connect, McGraw-Hill, and Blackboard. I always provide a guarantee to my clients for their grades.

$40 Chat With Writer

Let our expert academic writers to help you in achieving a+ grades in your homework, assignment, quiz or exam.

Similar Homework Questions

Cyber Security Discussion 14 - The Sermon on the Mount - Best sandy beach in paphos - North or south who killed reconstruction essay - Progress, Results, and Finalizing the HR Project - Assignment: The Impact of Nursing Informatics on Patient Outcomes and Patient Care Efficiencies - Science - Sly dealings skill in deceiving - Bunsen burner scientific drawing - Bluebeam stamp with editable text - Return and Risk - Purple cow activity answers - Staying Competitive in a Global Market - Report t test apa - Critical thinking game plan example - Vocabulary workshop level e unit 6 answers - Managers and leaders are they different zaleznik - How can you connect mccarthyism to the salem witch trials - Brisbane city council plumbing - SHE HELP ME OUT - Museum Report due 10/13/2020 - Nurs561w4assign - Operations management - College physics 9th edition answers - 1 RESPOND - Justine petersen housing and reinvestment corporation - 27 traminer row werribee - Animal classification games online - Conservative scholars believe the pharaoh of the exodus was - Business - 16 to 1 mux using 4 to 1 mux - Practical Reflection Org_Beahvior - Case Study for Marketing New Product Strategy - Safe sleeping practices for child care services - Religious ethics in public policy - How was the hippodrome different from the colosseum - Accounting balance sheet exercises - Adjectives in a poem - 4 pics 1 word brain in lightbulb man smelling wine - Policy and politics in nursing 7th edition - Letter - Disney president who oversaw the pixar acquisition - Policy Issue - C11 Lesson 3 Exam SCORE 100 PERCENT - Ch2 ch ch ch2 iupac name - How to write an observation paper - The shark net book - Home depot in china case study - What is the prime factorization of 189 - Acara work samples year 3 writing - Registered manager application cqc - 150 lashes beer alcohol content - 21st century skills critical thinking and problem solving gcu - Health Care Delivery Discussion 2 - The Canon of English Literature - Chemistry balancing equations worksheet - How to write a conclusion for an annotated bibliography - Infant sorrow william blake - I need 2500 words answering the questions on Intelligence Report. - Pressure equipment exemption order - Adrp 6 0 mission command - Cribbage flush while pegging - The role of social media in employee staffing - French baroque floral design - Repeated measures anova assumptions - Bacterial Pneumonia Research Paper - Acc 201 final project workbook - Correcting aid crossword clue - Leviticus describes the way of holiness - Novalease car salary exchange - Factor completely 2x 2 18 - Conquest auto parts collier row - Example of scholarly activity in nursing - They say i say chapter 5 pdf - List of iso 9001 certified companies in australia - Trinity summer hill fees - EBP 7 - In what pursuit is solmization useful or important - 7 short bonus assignments from CGS 1060:Introduction to Computer Technology and applications - How to set up fractional distillation apparatus - What is scholarly research gcu - Analytical research - Paper - Prince of prussia hotel - Assignemnt - Energy drink chemical formula - Hltaid003 provide first aid answers - The 3 wishes story - When did mcdonald's open in italy - Teuer furniture - Practice exams business management - Amanda todd how she committed suicide - Lux vs dove soap - Library management system modules - In cell e15 enter a formula - Saum song bo - This cartoon ursus may not know downward dog - Informative speech about anxiety - Bendigo bank eftpos terminal - Taxation (120 words)