BUSINESS leaders recur again and again in their public utterances to the difficulty of obtaining enough recruits of suitable calibre. What they have in mind, as Mr. David Barran…
Abstract
BUSINESS leaders recur again and again in their public utterances to the difficulty of obtaining enough recruits of suitable calibre. What they have in mind, as Mr. David Barran, chairman of Shell Transport, implied recently, is university graduates. ‘What I am really pleading for,’ he said, ‘is a stronger bridge between education and industry, starting as far back as the sixth form and extending across the student years at university, helping the graduate to choose a career that will employ his potential to the best advantage.’
John L. Turner, Malcolm Smith and Bruce Gurd
Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance…
Abstract
Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance costs have also been found to be capricious in their incidence and generally highly regressive. On the other hand, for some taxes (eg. Employer PAYE deductions), much of the research shows that larger firms derive a net economic benefit from enhanced cash flows. There is also perceived to be a fair correlation between high compliance costs and high non‐compliance. These findings and perceptions have led to government pressure in most developed countries to reduce compliance costs. This paper explores the likely impact of compliance costs in the UK as income tax self‐assessment is introduced, leaning on evidence from Australia, where self‐assessment is the standard.
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Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).
The chapter presents the gospel festival as a significant postmodern religious tourism phenomenon which has not thus far been recognized or critically theorized. To date…
Abstract
The chapter presents the gospel festival as a significant postmodern religious tourism phenomenon which has not thus far been recognized or critically theorized. To date, conceptualizations of religious tourism, specifically pilgrimages, have been dominated by Turnerian concepts of liminality and communitas. It is suggested that these concepts, while valuable, do not sufficiently account for the heterogeneous and contested nature of these event spaces or their potentiality for the performance of alternative modes of social ordering. The Foucauldian notion of heterotopia is adapted as a more apposite theoretical framework and an example of a gospel festival in Australia is drawn on by way of explication.
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L.J. Davies, Edmund Davies and L.J. Phillimore
February 5, 1970 Negligence — Standard of care — Turner injured while manually polishing work in lathe — Danger known to employers — Evidence of common practice — Whether…
In the first two sections the author discusses and analyses the1 terms of employment implied at common law. Then the implied common law duties of the employer towards his or her…
Abstract
In the first two sections the author discusses and analyses the1 terms of employment implied at common law. Then the implied common law duties of the employer towards his or her employee and the employee towards his or her employer are discussed. Custom, practice and works rules as sources of terms of the contract of employment are then considered.
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The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and…
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The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.
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A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that…
Abstract
A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).