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December 16, 1971 Master and Servant — Redundancy — Continuous employment — Dismissal of strikers — Effect of dismissal on continuity of employment — Whether “strike” continued after dismissal — “Employee” — Meaning of, in context of strike — Whether continuity of employment broken by dismissal of strikers — Contracts of Employment Act 1963 (c.49), s.8(l), Sch. 1 paras. 7 (2), (3), 11 — Redundancy Payments Act 1965 (c.62), s. 1(1). Sch. 1.

In a recent article upon the improper handling of meat, the Daily Mail observed that if the public realised the condition of much of the meat delivered to them there would be such an outcry that the Ministry of Health would be compelled to issue definite regulations governing the transport and sale of meat. London butchers are not the worst offenders. Many of them conform voluntarily to standards of hygiene that are far better than in many provincial towns where the public health authorities are lax; but even in London it is possible, in every district, to see revolting methods of dealing with meat. The great Central Meat Market at Smithfield is under the control of the Corporation of the City of London. There are definite orders that meat porters must wear white overalls and caps in addition to various sanitary regulations as to the transport of meat. Many men disobey them with impunity. Among incidents seen there by a representative of the Daily Mail were :—Porters with filthy tweed caps and still filthier sacking carrying carcases on their shoulders; carcases of mutton lying unprotected on a muddy pavement; a scavenger sweeping up dust and manure just beneath an open cart loaded with mutton; a boy with muddy boots and grimy clothes sitting on a heap of meat in another open‐end cart. If the orders of the Ministry cannot be enforced at Smithfield it is not surprising that they are utterly ignored in other places. More than half the butchers' shops seen in a long tour of London neglected the most elementary precautions against the contamination of meat from dust and dirt. The following are some typical examples:—Meat exposed in trays on the pavement, with a marble shop wall behind absolutely black with dirt and mud splashes ; a road‐sweeping machine spraying dirt on to joints exposed without any covering on a stall in the gutter outside a butcher's shop; refuse from a dust‐cart blowing on to meat in another open‐fronted shop; cooked meats exposed in an open window in one of the busiest streets in London. The Ministry of Health, in an explanatory memorandum, expressly excluded cooked meat from the operation of any regulations. Yet, as Medical Officers of Health point out, cooked meat, since it is eaten as bought, is a more dangerous carrier of infection than raw meat. The Ministry, it is understood, “ hope to be able to issue regulations dealing with the sale of cooked meat some time,” but cannot say when or promise an early date. The whole fault, for which the public have to pay the toll of disease due to dirty meat, is in the vagueness of the regulations made by the Ministry a year ago.

The purpose of this paper is to provide a historical account of the significant role that Connecticut businesses and business leaders had in the spread of Lean management throughout the USA. The paper aims to describe what happens when managers do not understand and apply an important principle of Lean management.

Survey of published and unpublished records, as well as personal communications with key figures.

Establishes the role and importance of Connecticut businesses and business leaders in the discovery and dissemination of Lean management in America since 1979, external to Toyota and its affiliated suppliers.

The accuracy of some past events necessarily relies on the recollection of key figures that were obtained by personal communications.

Describes how an important principle, “respect for people,” was not understood by most management practitioners, thus hindering efforts to correctly practice Lean management and improve business performance.

The paper provides a historical account of Lean management in America, focusing on activities that occurred in the State of Connecticut post‐1979. Description and relevance of a key area of misunderstanding among practitioners of the Lean management system.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

This paper responds to concerns raised by the Securities and Exchange Commission (SEC), Public Company Accounting Oversight Board (PCAOB) and scholars over the rapid growth of Big 4 consulting practices. This paper aims to explores the question: Does the regrowth of sizable consulting practices by the Big 4 influence audit reporting lag and restatement rates?

A population of the SEC-registered US audit clients of the Big 4 was used in this study. Longitudinal data on Big 4 audit clients from 2000 through 2009 were analyzed to determine the impact of consulting practice size on the clients’ audit reporting lag and restatement rate.

This paper finds that consulting practice size has a positive and statistically significant influence on audit reporting lag and restatement rate. The results are robust to alternative specifications of the sample and controlling for the level of non-audit services provided to audit clients.

The findings contribute to the discussion of the scope-of-services issue. They provide empirical support for Zeff’s (2003) and Wyatt’s (2004) intuition that the loss of Big 4 professional focus – not simply conflicts of interests – is a major factor affecting the audit quality.

The uniqueness of this paper is in how it counts restatements. Each year this paper counts that annual financial statements are restated as opposed to each disclosure of a restatement. This paper’s contribution is to examine the association between the regrowth of Big 4 accounting firm consulting practices with audit reporting lag and restatements.

To outline paradoxes found in literature on management consulting and present a novel way of re‐conceptualizing paradox using a performative or action‐oriented approach to discourse.

The approach is based on a theoretical reinterpretation of existing research findings on management consulting. Limited ethnographic data are also used to support the argument.

The paper argues that paradoxes are an outcome of the many, often conflicting, interpretive repertoires (IR) used to understand management consulting. This suggests that paradoxes may never be resolved but instead may constitute a key resource for agents in affecting change. This idea is illustrated with reference to ethnographic data from a study of management consultants.

The paper suggests that a performative theory of discourse enables researchers to appreciate how and why paradoxes are reproduced in the context of organizational change.

Practitioners are seen to work within paradoxes, using conflicting IR as a toolkit for negotiating change.

Proposes a novel way of viewing paradoxes by shifting the focus away from what paradoxical accounts reflect towards what they achieve in the context of interaction.

The objective of the study is to provide empirical evidence of the impact of non‐audit services (NAS) as well as other auditor characteristics on auditor independence by testing the relationship of NAS fees to the occurrence of financial statement restatements.

The authors tested whether firms that restate their financial statements have higher levels of total service fees or higher levels of NAS fees than non‐restatement firms. The testing also includes an examination of the relationship between the audit firm size and the audit firm industry specialization to financial statement restatements.

The study found only limited evidence to support the concept that firms with higher NAS fees are more likely to restate earnings, thereby casting doubt on the public perception that NAS impairs auditor independence and the legislative approval of Section 201 of the Sarbanes‐Oxley Act prohibiting external auditors from providing certain NAS to audit clients as necessary to preserve auditor independence. The study did find stronger evidence that the level of total fees paid to the audit firm is significant in the predictability of a restatement. In addition, the study also found stronger and more conclusive evidence of a negative association to audit firm industry specialization and a strong positive association to Big 5 audit firms.

Results demonstrate the necessity of regulations concerning NAS and conflict of interest.

This paper is an original contribution that demonstrates the importance of auditor characteristics over audit fees in predicting earnings management.

This paper aim to analyse the motives behind the commitment of nurses to their profession despite their intense job duties during the COVID-19 pandemic.

The empirical sample comprises of 35 semi-structured interviews with public sector hospital nurses in under-researched contexts of Egypt and Peru.

Three types of motives were found to play a critical role in nurses’ commitment to their profession despite the difficulties associated with extreme work conditions. These factors include cultural (religious values, governmental coercion), contextual (limited education, organisational support) and personal (good nurse identity, submissive nature) dimensions.

This paper is one of the pioneering works to link existing literature streams on career commitment, extreme jobs, extreme context and management under disruptions (particularly COVID-19) by analysing these aspects in the under-researched Peruvian and Egyptian contexts.

The purpose of this paper is to longitudinally analyse the evolution of multiple narrative textual characteristics in the chairman’s statements of Guinness from 1948 to 1996, with the aim of studying impression management influences. It attempts to contribute insights on impression management over time.

The paper attempts to contribute to external accounting communication literature, by building on the socio-psychological tradition within the functionalist-behavioural transmission perspective. The paper analyses multiple textual characteristics (positive, negative, tentative, future and external references, length, numeric references and first person pronouns) over 49 years and their potential relationship to profitability. Other possible disclosure drivers are also controlled.

The findings show that Guinness consistently used qualitative textual characteristics with a self-serving bias, but did not use those with a more quantitative character. Continual profits achieved by the company, and the high corporate/personal reputation of the company/chairpersons, inter alia, may well explain limited evidence of impression management associated with quantitative textual characteristics. The context appears related to the evolution of the broad communication pattern.

Impression management is likely to be present in some form in corporate disclosures of most companies, not only those companies with losses. If successful, financial reporting quality may be undermined and capital misallocations may result. Companies with a high public exposure such as those with a high reputation or profitability may use impression management in a different way.

Studies analysing multiple textual characteristics in corporate narratives tend to focus on different companies in a single year, or in two consecutive years. This study analyses multiple textual characteristics over many consecutive years. It also gives an original historical perspective, by studying how impression management relates to its context, as demonstrated by a unique data set. In addition, by using the same company, the possibility that different corporate characteristics between companies will affect results is removed. Moreover, Guinness, a well-known international company, was somewhat unique as it achieved continual profits.

Many older people are discovering the Internet, and some are also making good use of electronic commerce and all that goes with it. Others, however, are not adopting these technologies. This paper questions why some older people adopt Internet technologies while others do not, and offers a research framework, based on actor‐network theory, for investigating adoption of Internet technologies by older people. In this paper, innovation translation is used to illustrate how specific cases of adoption have occurred. Innovation translation presents a different view of innovation than the better‐known theory of innovation diffusion, but one that the authors argue is better suited for research in socio‐technical situations like this.