Michael D. Koehler, Ph.D., was a teacher, counselor, and coach at Deerfield (IL) High School for 31 years and an adjunct professor of educational administration for 23 years. He has authored more than a dozen practical resources for educators with Prentice Hall and written and narrated a videotape for the College Board.
Karen E. Royer, M.A., is a former teacher at Mundelein (IL) High School, where she taught all levels of French, spearheaded the writing of one of the first "immersion" curricula in the state, and was one of the faculty who worked with students to initiate the First-Class character education program.
This book also guides examinees to other study material that explores background and reasoning behind questions in more detail. Other study materials include Textbook and Exercise Book. More information about these study companions is available at their dedicated webpages.Applicable Labels Include:
DIFFICULT LOGIC: Denotes question where logical parallels between question and answer provided by customs examiners are difficult to establish.
DISCUSSED IN EXERCISE BOOK: Denotes question that is addressed in the Exercise Book, which offers logical explanations (reasoning) as to why the particular answer choice is correct.
ASSIGNED IN TEXTBOOK: Denotes that the question has been discussed in the Textbook. The question is usually assigned in the Web Supplement portion of the Textbook’s relevant chapter. The question can also form a part of Textbook’s substantive discussion.
INCORRECT CITATION: Denotes error in citation (usually to law or regulation) provided by customs examiners in the answer key for a given question. May also denote error in the answer choice, where legal citation was correct.
MULTIPLE ANSWER QUESTION: Denotes the question with more than one correct answer choice. This label also pertains to questions that received credit(s) for all of the answers, unless these answer choices are contradictory (see REMOVED).
OUTDATED: Denotes question or answer choices that became outdated due to changes in law, facts, or Customs (CBP) practice. Classification questions where one or more of the HTSUS numbers in the answer choice are no longer valid are marked as outdated, notwithstanding the validity of other HTSUS numbers. This is done because many classification questions require inquiry into several HTSUS codes (e.g. General Rule of Interpretation 3 analysis), which cannot be effectively made with some of the HTSUS numbers being no longer valid. Additionally, process of elimination is difficult with outdated HTSUS numbers.
REMOVED: Denotes question that was removed from the initial examination. This label also applies to questions that are marked as “x” or “no correct answer” by customs examiners. If customs examiners grant credit for all answers, and answer choices are contradictory, then this label is applied also.
REPEATED QUESTION: Denotes question that appeared in previous examinations. The goal of this label is to alert prospective examinees that customs examiners place higher value on the question, implying its likelihood of re-appearance on the future exams.
Transfers of business play an important role in today's globalised business world. In particular, employment and labour impacts of transfers of businesses are often a driving legal and business factor in national and international restructurings and M&A transactions. The successful implementation of transfers of business requires to recognise and comply with the relevant legal frameworks of the countries involved.
This publication is written by specialised employment lawyers from around the globe and addresses in-house counsels, human resources managers and legal advisors in charge of or accompanying national or international transactions.