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Payroll
Intreasury management, apayrollis the list of employees of some company that is entitled to receive payments as well as other work benefits and the amounts that each should receive.[1]Along with the amounts that each employee should receive for time worked or tasks performed, payroll can also refer to a company's records of payments that were previously made to employees, includingsalariesandwages,bonuses, andwithheld taxes,[2]or the company's department that deals with compensation. One way that payroll can be handled is in-house, meaning that a company handles all aspects of the payroll process on its own, including timesheets, calculating wages, producing paychecks, sending the ACH (Automated Clearing House), for any direct deposits, and remitting any tax payments necessary[citation needed]. Payroll can also be outsourced to a full-service payroll processing company. When a company chooses to outsource their payroll, timesheets, wage calculations, creating paychecks, direct deposits, and tax payments can be handled all, or in part, by the payroll company[citation needed].
Payroll plays a major role in the internal operations of a business for several reasons. From the perspective ofaccounting, payroll and payroll taxes are subject to laws and regulations. Payroll in the U.S. is subject to federal, state, and local regulations includingemployee exemptions,record keeping, andtax requirements.[3]Payroll also plays a large role from thehuman resourcespoint of view. Payroll errors, such as late or incorrect paychecks, are a sensitive topic that can cause tension between employees and their employers. One requirement to maintaining highemployee moraleis that payroll must be paid accurately and promptly because employees are very sensitive to any payroll errors.[4]
Devon(/ˈdɛvən/, also known asDevonshire) is acountyofEngland, reaching from theBristol Channelin the north to theEnglish Channelin the south. It is part ofSouth West England, bounded byCornwallto the west,Somersetto the north-east andDorsetto the east. The city ofExeteris thecounty town. The county includes the districts ofEast Devon,Mid Devon,North Devon,South Hams,Teignbridge,TorridgeandWest Devon.PlymouthandTorbayare each geographically part of Devon, but are administered asunitary authorities.[4]Combined as aceremonial county, Devon's area is 6,707 km2(2,590 square miles)[5]and its population is about 1.1 million.
Devon derives its name fromDumnonia(the shift frommtovis a typicalCeltic consonant shift). During theBritish Iron Age,Roman Britainand theearly Middle Ages, this was the homeland of theDumnoniiBrittonicCelts. TheAnglo-Saxon settlement of Britainresulted in the partial assimilation of Dumnonia into theKingdom of Wessexduring the eighth and ninth centuries. The western boundary with Cornwall was set at theRiver TamarbyKing Æthelstanin 936. Devon was later constituted as ashireof theKingdom of England.
The north and south coasts of Devon each have both cliffs and sandy shores, and the county'sbayscontainseaside resorts,fishing townsandports. The inland terrain is rural, generally hilly and has a lower population density than many other parts of England.Dartmooris the largest open space in southern England, at 954 km2(368 square miles);[6]itsmoorlandextends across a large expanse ofgranitebedrock. To the north of Dartmoor are theCulm MeasuresandExmoor. In the valleys and lowlands of south and east Devon the soil is more fertile, drained by rivers including theExe, theCulm, theTeign, theDartand theOtter.
As well as agriculture, much of theeconomy of Devonis based ontourism. The comparatively mild climate, coastline and landscape make Devon a destination forrecreation and leisure in England. Visitors are particularly attracted to the Dartmoor and Exmoornational parks; its coasts, including the resort towns along the south coast known collectively as theEnglish Riviera; theJurassic CoastandNorth Devon's UNESCO Biosphere Reserve; and the countryside including theCornwall and West Devon Mining Landscape.
