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Article
Publication date: 1 January 1979

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.

Details

Managerial Law, vol. 22 no. 1
Type: Research Article
ISSN: 0309-0558

Book part
Publication date: 15 November 2018

W. Brian Dowis and Ted D. Englebrecht

Reasonable compensation is a highly scrutinized area of taxation by the Internal Revenue Service because of the tax impact on both corporations and employees. The guidance…

Abstract

Reasonable compensation is a highly scrutinized area of taxation by the Internal Revenue Service because of the tax impact on both corporations and employees. The guidance provided via statutory and administrative authority does not fully address this issue. Specifically, there is a lack of clarity and consistency in this arena of tax. Our study examines reasonable compensation in closely held corporations and the impact of gender, political affiliation, and family makeup on decisions made in the US Tax Court. The time frame of judicial decisions covers 1983 through 2014. We use regression models and chi-square tests to analyze the effect of gender, political affiliation, and family composition on US Tax Court decisions in reasonable compensation cases. We find that the judge’s gender and tenure/experience are significant. Our results also suggest a relationship between the duration of the case and the judge’s decision. Our significant variables include judge’s gender, number of tax years covered by the case, taxpayer’s gender, and tenure/experience of the judge.

Content available
Book part
Publication date: 1 January 2005

Naresh K. Malhotra

Abstract

Details

Review of Marketing Research
Type: Book
ISBN: 978-0-85724-723-0

Book part
Publication date: 4 April 2017

Daniel J. Levine

This article explores the role of history and historical memory in the formation of early Zionist/Israeli national security doctrine. To that end, it makes three moves. First, it…

Abstract

This article explores the role of history and historical memory in the formation of early Zionist/Israeli national security doctrine. To that end, it makes three moves. First, it explores a series of public addresses made by Zalman Rubashov (Shazar) in 1942–1943. A key public intellectual in the Jewish community of preindependent Palestine (the Yishuv), Rubashov means to help his listeners make sense of, and respond collectively to, the unfolding destruction of European Jewry. Second, it draws cautious parallels between those public intellectual pronouncements and the postwar work of Friedrich Meinecke, a prominent German historian and public intellectual and a sometime teacher of Rubashov. In both cases, I suggest, history does more than make sense of a moment of political transition: It seeks to reframe the self-understandings of citizens and their collective political relations. Third, drawing on a recent memoir by Noam Chayut, a prominent Israeli antioccupation activist, I explore how those self-understandings can be lost when the historical claims upon which they are predicated lose their sense of immediacy, naturalness, or coherence.

Details

International Origins of Social and Political Theory
Type: Book
ISBN: 978-1-78714-267-1

Keywords

Article
Publication date: 1 November 1973

Edmund Davies, L.J. Stamp and L.J. Stephenson

July 6, 1973 Factories — Eyes — Protective equipment — Whether “suitable” goggles “provided” — Whether compliance with statutory duty excludes employers' common law duty of care …

Abstract

July 6, 1973 Factories — Eyes — Protective equipment — Whether “suitable” goggles “provided” — Whether compliance with statutory duty excludes employers' common law duty of care — Duty of employers at common law — Non‐Ferrous Metals (Melting and Founding) Regulations, 1962 (S.I. 1962 No. 1667) reg. 13(1) (c),(4).

Details

Managerial Law, vol. 15 no. 2
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 16 September 2013

Jules Voguelin Simo Tala, Serge Russeil, Daniel Bougeard and Jean-Luc Harion

In finned-tube heat exchangers, the array of tubes generates three-dimensional vortices at fin-tube junctions. Theses vortices known as horseshoe vortex (HSV) system are…

Abstract

Purpose

In finned-tube heat exchangers, the array of tubes generates three-dimensional vortices at fin-tube junctions. Theses vortices known as horseshoe vortex (HSV) system are responsible of flow mixing and heat transfer increase. The purpose of this paper is to focus on the effect of the fin spacing on the formation, the spatial evolution and dissipation of the HSV system at fin-tube junctions in a two-rows finned-tube heat exchanger. The global characterisation of the heat exchanger performance is also presented.

Design/methodology/approach

The flow structure is numerically analysed through the use of computational fluid dynamics tools. The different vortices of the HSV system are highlighted and quantitatively analysed at each fin-tube junction with vorticity, wall shear stress analysis and two-dimensional streamline plots around tubes.

Findings

The results show that the primary and secondary vortices of the HSV system have antagonistic behaviors with respect to the azimuthal angle variation. The optimum fin spacing ratio E/D that generates the most intense first primary vortex in the HSV system lies between 0.20 and 0.25. Similar observation are made on the thermalhydraulic performance of the heat exchanger as j/f exhibits a maximum value for a fin spacing ratio E/D=0.25.

Research limitations/implications

A detailed URANS simulation shows that even if the flow remains steady in the core of the heat exchanger, unsteady behavior is noticed in the wake of the second tube.

Originality/value

In this study, the flow topology is quantitatively analysed in successive radial planes around heat exchanger tubes. The strong effect of the fin spacing on the HSV generation and dissipation is deeply analysed.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 23 no. 7
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 12 January 2022

Rowena B. Russell, Kate Theodore and Julie Lloyd

This study aims to explore how care staff working with people with learning disabilities experienced psychologist-facilitated team formulation sessions in a cognitive analytic…

Abstract

Purpose

This study aims to explore how care staff working with people with learning disabilities experienced psychologist-facilitated team formulation sessions in a cognitive analytic style (contextual reformulation).

Design/methodology/approach

Eleven participants attended at least one contextual reformulation session regarding a client their team referred because of challenging behaviour. Post-intervention semi-structured interviews were analysed using qualitative inductive thematic analysis.

Findings

Five themes were developed: multiple roles and functions of sessions and clinicians; challenging behaviour in relationship; making links – understanding can be enlightening, containing and practical; the process of developing a shared understanding and approach; and caught between two perspectives. Findings suggested contextual reformulation helped staff see challenging behaviour as relational, provided them with the space to reflect on their emotions and relate compassionately to themselves and others, and ultimately helped them to focus their interventions on understanding and relationally managing rather than acting to reduce behaviour.

Research limitations/implications

Qualitative methodology allows no causal inferences to be made. Ten of 11 participants were female.

Originality/value

This qualitative study adds to the limited research base on team formulation in learning disabilities settings and specifically that using a cognitive analytic approach.

Details

Advances in Mental Health and Intellectual Disabilities, vol. 16 no. 1
Type: Research Article
ISSN: 2044-1282

Keywords

Open Access
Book part
Publication date: 16 October 2020

Abstract

Details

Gender and the Violence(s) of War and Armed Conflict: More Dangerous to Be a Woman?
Type: Book
ISBN: 978-1-78769-115-5

Article
Publication date: 1 March 2000

Harvey L. Silets and Daniel L. Overbey

‘Even in the very few instances where the accused has intrusted his defender with a full confession of his crime, we hold it to be clear that he may still be lawfully defended…

Abstract

‘Even in the very few instances where the accused has intrusted his defender with a full confession of his crime, we hold it to be clear that he may still be lawfully defended. The guilt of which he may be conscious, and which he may have so disclosed, he has still a right to see distinctly proved upon him by legal evidence … Human beings are never to be run down like beasts of prey, without respect to the laws of the chase.’

Details

Journal of Financial Crime, vol. 8 no. 1
Type: Research Article
ISSN: 1359-0790

21 – 30 of 175