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1 – 10 of over 45000
Article
Publication date: 1 May 1988

Ernest Raiklin

Studies concerning Soviet taxation demonstrate a diversity of opinions on the nature of turnover taxes. Four major views on the subject have emerged: (1) turnover taxes are simply…

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Abstract

Studies concerning Soviet taxation demonstrate a diversity of opinions on the nature of turnover taxes. Four major views on the subject have emerged: (1) turnover taxes are simply a sales (excise) tax on articles' of consumption sold to the Soviet consumer; (2) not all turnover taxes are a sales tax, some of them are a substitute for rent on production of certain industrial materials; (3) in addition to being a sales (excise) tax on consumer goods and rent on some industrial materials, there exists a third type of turnover tax which is levied on agricultural production of the peasantry; (4) turnover taxes are a portion of the surplus product produced in industry and agriculture.

Details

International Journal of Social Economics, vol. 15 no. 5/6
Type: Research Article
ISSN: 0306-8293

Article
Publication date: 1 January 1976

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…

Abstract

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.

Details

Managerial Law, vol. 19 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 1 January 1978

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…

1363

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:

Details

Managerial Law, vol. 21 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 1 May 1986

Howard Johnson

The purpose of this monograph is to touch on some of the difficulties encountered in the passing of title to goods or the taking of a security interest in goods. The law is in a…

Abstract

The purpose of this monograph is to touch on some of the difficulties encountered in the passing of title to goods or the taking of a security interest in goods. The law is in a hopelessly complicated and technical mess which serves neither the interests of consumers or businessmen. It is particularly appropriate to look at this area at this time, as Professor Aubery Diamond, at the request of the Minister of Corporate and Consumer Affairs (Mr. Michael Howard M.P.), is examining the need for alteration of the law relating to security over property other than land. To this end Professor Diamond has issued a Consultation Document in which he poses a number of questions for the legal and business community to consider, it is to be hoped that the Government will act on any proposals produced instead of consigning them to a limbo as was done with the Law Reform Committee's Twelfth Report on ‘Transfer of Title to Chattels’ and with the proposed ‘Lending and Security Act’ suggested by the Crowther Committee on Consumer Credit in 1971.

Details

Managerial Law, vol. 28 no. 5
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 7 September 2012

Rafael Illescas Ortiz and Pilar Perales Viscasillas

This article aims to take a critical look at the proposed Common European Sales Law (CESL) and its field of application.

Abstract

Purpose

This article aims to take a critical look at the proposed Common European Sales Law (CESL) and its field of application.

Design/methodology/approach

The article provides a comparative analysis of the scope of application of CESL with that of the Convention on Contracts for the International Sales of Goods (CISG). The approach is critical in nature in that it questions the regulation of business‐to‐business (B2B) transactions under CESL. It also takes a critical look at the CESL and its coverage of three areas of contracting – sale of goods, supply of digital content, and supply of services.

Findings

The article exposes some of the shortcomings of the CESL in relation to its field of application.

Research limitations/implications

The CESL as proposed offers an optional regulation that complicates the law of transborder sales within the European Union (EU) and between EU member states and non‐EU states. The article recommends that CESL not extend its coverage to B2B transactions and leave transborder commercial transactions to the CISG. The article also suggests other changes to improve the CESL.

Practical implications

Further analysis is needed and more defined rules should be considered before CESL is enacted into law.

Originality/value

This article questions the wide scope of application of CESL. It further questions the rationality and practicality of the CESL's coverage of B2B transactions.

Article
Publication date: 1 January 1975

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.

Details

Managerial Law, vol. 18 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 1 October 1998

Georgios I. Zekos

Discusses the Bill of Lading and its differences under UK, US and Greek law. Bases the paper on the fact that, under UK and US law, property in the goods sold passes from seller…

Abstract

Discusses the Bill of Lading and its differences under UK, US and Greek law. Bases the paper on the fact that, under UK and US law, property in the goods sold passes from seller to buyer when the parties intend to pass it (regardless of whether or not delivery actually took place); whereas, under Greek law, ownership of goods passes from seller to buyer only if the intention to pass goods is supported by actual delivery. Asserts that this difference in national law causes problems in international trade. Explores the law in more depth, citing a number of cases and quoting legal precedents. Concludes that the intention of the parties concerned should be taken into consideration.

Details

Managerial Law, vol. 40 no. 5
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 19 July 2013

Lin Zhang, Baolong Ma and Debra K. Cartwright

The purpose of this research is to help better understand the impact of online user reviews on sales of search goods.

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Abstract

Purpose

The purpose of this research is to help better understand the impact of online user reviews on sales of search goods.

Design/methodology/approach

This research is based on digital camera sales data collected from amazon.com and two studies are included in this research. The first study is based on a static model and sample data from one time stamp. The second study is based on two sample data collected from two different time stamps, and a dynamic model is proposed.

Findings

The results from the first study reveal that the average online customer review, the number of online reviews, the price and the camera's physical properties such as the number of pixels and the optimal zoom number (but not LCD screen size) have significant influence on digital camera sales. The results from the second study show that the sales from the previous period are an important indicator for future sales. In addition, change in price, change in average online review rating and change in the total number of online reviews are all significantly associated with future sales.

Research limitations/implications

The research reveals that there is a significant relationship between the online user review and sales of search goods, and the influence of online user reviews on search goods sales is different from that on experience goods. It also recognizes that the product specifications influence the sales of search goods. In addition, the research on search goods shows that price at the specific time and price changes are significant factors affecting sales.

Practical implications

The research indicates that retailers should provide channels for, and encourage, customer online reviews for search goods to improve sales. It is also beneficial for online retailers to provide detailed product attributes to help their customers make the purchase decision. Carefully designed and executed price promotions could also be effective ways to improve sales of searchable goods.

Originality/value

This study is one of the first attempts to investigate the impact of online user reviews on sales of search goods.

Details

European Journal of Marketing, vol. 47 no. 7
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 1 February 1996

HOWARD JOHNSON

In a short private member's bill the infamous rule in market overt has been abolished — Sale of Goods (Amendment) Act 1994 which simply states that: 1. Section 22 (relating to the…

Abstract

In a short private member's bill the infamous rule in market overt has been abolished — Sale of Goods (Amendment) Act 1994 which simply states that: 1. Section 22 (relating to the sale of goods in market overt) of the Sale of Goods Act 1979) is hereby repealed. This was one of the proposals in the Department of Trade and Industry's consultation document ‘Transfer of Title: Sections 21 to 26 of the Sale of Goods Act 1979’ (January 1994). This document which looked as if it had been put together in a civil service lunch hour has been widely criticised and as yet the Government show no sign of introducing a coherent lending and security act based on the proposals of the Crowther Committee on Consumer Credit (Cmnd 4596 Part VI 1971 — see Government response ‘Reform of the Law of Consumer Credit 1973 Cmnd 5427 rejecting a proposed Lending and Security Act) and the Diamond Report ‘A Review of Security Interests in Property’ (DTI 1989).

Details

Managerial Law, vol. 38 no. 2
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

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Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

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