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In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still…
Abstract
In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.
Chunyang Wang, Takuma Sugiura, Moghtada Mobedi and Haisheng Chen
The purpose of this study is to analyze heat transfer for solid–liquid phase change in two inclined cavities assisted with open cell and closed cell porous structures for…
Abstract
Purpose
The purpose of this study is to analyze heat transfer for solid–liquid phase change in two inclined cavities assisted with open cell and closed cell porous structures for enhancement of heat transfer and compare them.
Design/methodology/approach
The heat transfer analysis is done numerically. The set of conservation equations for mass, momentum and energy for phase change material (PCM) and conduction heat transfer equation for metal frame are solved. Furthermore, temperature and solid–liquid fraction distributions for a cavity filled only with PCM are also obtained for comparison. The porosity is 0.9 for both porous structures. Rayleigh number and inclination angle change from 1 to 108, and from −90° to 90°, respectively.
Findings
The present study reveals that the use of closed cell structures not only can make phase change faster than open cell structure (except for Ra = 108 and = 90°) but also provide more stable process. The use of a closed cell porous structure in a cavity with PCM can reduce melting period up to 55% more than a cavity with an open cell porous structure. The rate of this additional enhancement depends on Rayleigh number and inclination angle.
Originality/value
To the best of the authors’ knowledge, this is the first time that the comparison between closed cell and open cell porous structures for heat transfer enhancement in a solid/liquid phase change process is reported. Authors believe that the present study will lead more attentions on the use of closed cell porous structures.
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Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis…
Abstract
Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.
Most of the managers I meet (and I reckon to have met a few thousand over the last ten years) are dissatisfied with their lot. Many have an ambition to “retire at forty‐five” (or…
Abstract
Most of the managers I meet (and I reckon to have met a few thousand over the last ten years) are dissatisfied with their lot. Many have an ambition to “retire at forty‐five” (or thirty‐five, depending on their age); a perceptible minority “drop out”, watched more or less wistfully by many of their colleagues; most of all, they tell you they want to do their own thing, to work for themselves.
Mary Weir and Jim Hughes
Introduction Consider a hi‐fi loudspeaker manufacturing company acquired on the brink of insolvency by an American multinational. The new owners discover with growing concern that…
Abstract
Introduction Consider a hi‐fi loudspeaker manufacturing company acquired on the brink of insolvency by an American multinational. The new owners discover with growing concern that the product range is obsolete, that manufacturing facilities are totally inadequate and that there is a complete absence of any real management substance or structure. They decide on the need to relocate urgently so as to provide continuity of supply at the very high — a market about to shrink at a rate unprecedented in its history.
Sharlene Sheetal Narayan Biswas and Chris Akroyd
This paper aims to understand the strategic management of innovation by examining the effect that management control systems (MCS) have on innovation activities during the…
Abstract
Purpose
This paper aims to understand the strategic management of innovation by examining the effect that management control systems (MCS) have on innovation activities during the strategic change process.
Design/methodology/approach
A case study was carried out at an innovative company as they undertook a strategic change from closed innovation to open innovation. Simons’ levers of control was used to frame the ways in which MCS were designed and used by managers and the effect MCS have on the innovation activities of organization members.
Findings
The findings indicate that while managers designed and used MCS to support a drive toward open innovation, organization members did not change their innovation activities. Instead, the findings show that new MCS enabled improvements to their closed innovation strategy. This led to a decrease in the time taken to develop new products, which resulted in increased customer satisfaction, which contributed to the achievement of organizational goals.
Originality/value
By focusing on the relationship between MCS and innovation activities in the strategic change process, the paper sheds new light on the ability of MCS to change the innovation activities of organization members. Even though the innovation activities at our case company did not change the interactions between the MCS enabled organizational goals to be achieved as they provided the necessary information infrastructure and motivated goal congruence.
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The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act…
Abstract
The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:
Brian J. Glenn and Thomas Patrick
This study examines the performance of both open‐ended and closed‐end mutual funds – as fixed income securities and vehicles for capital gains. A determination will be made of…
Abstract
This study examines the performance of both open‐ended and closed‐end mutual funds – as fixed income securities and vehicles for capital gains. A determination will be made of which categories one group was able to outperform the other and to recognize why a group performs better or worse over time.
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The purpose of this paper is to critically assess integrated reporting so as to “broaden out” and “open up” dialogue and debate about how accounting and reporting standards might…
Abstract
Purpose
The purpose of this paper is to critically assess integrated reporting so as to “broaden out” and “open up” dialogue and debate about how accounting and reporting standards might assist or obstruct efforts to foster sustainable business practices.
Design/methodology/approach
The authors link current debates about integrated reporting to prior research on the contested politics of social and environmental reporting, and critiques of the dominance of business case framings. The authors introduce research from science and technology studies that seeks to broaden out and open up appraisal methods and engagement processes in ways that highlight divergent framings and politically contentious issues, in an effort to develop empowering designs for sustainability. The authors demonstrate the strong resonance between this work and calls for the development of dialogic/polylogic accountings that take pluralism seriously by addressing constituencies and perspectives currently marginalized in mainstream accounting. The authors draw and build on both literatures to critically reflect on the International Integrated Reporting Council's (IIRC, 2011, 2012a, b, 2013a, b) advocacy of a business case approach to integrated reporting as an innovation that can contribute to sustainability transitions.
Findings
The authors argue that integrated reporting, as conceived by the IIRC, provides a very limited and one-sided approach to assessing and reporting on sustainability issues. While the business case framing on which it rests might assist in extending the range of phenomena accounted for in organizational reports, it remains an ideologically closed approach that is more likely to reinforce rather than encourage critical reflection on “business as usual” practices. Recognizing that the meaning and design of integrated reporting are still far from stabilized, the authors also illustrate more enabling possibilities aimed at identifying and engaging diverse socio-political perspectives.
Practical implications
Science and technology studies research on the need to broaden out and open up appraisal methods, together with proposals for dialogic/polylogic accountings, facilitates a critical, nuanced discussion of the value of integrated reporting as a change initiative that might foster transitions to more sustainable business practices.
Originality/value
The authors link ideas and findings from science and technology studies with literature on dialogic/polylogic accountings to engage current debates around the merits of integrated reporting as a change initiative that can contribute to sustainability. This paper advances understanding of the role of accounting in sustainability transitions in three main ways: first, it takes discussion of accounting change beyond the organizational level, where much professional and academic literature is currently focussed, and extends existing critiques of business case approaches to social and environmental reporting; second, it emphasizes the political and power-laden nature of appraisal processes, dimensions that are under-scrutinized in existing accounting literature; and third, it introduces a novel framework that enables evaluation of individual disclosure initiatives such as integrated reporting without losing sight of the big picture of sustainability challenges.
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