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Examine tax-related decisions of married couples to determine whether decisions are made jointly or if one spouse dominates the decision. We also examine characteristics related to decision styles.

Questionnaires completed independently by both the husband and wife.

Nearly 40 percent of the couples make tax decisions jointly, while the remaining couples allow one spouse to dominate tax-related decisions. The results indicate that when one spouse dominates the decisions, it is most often the wife. We also find that couples are more likely to share tax-related decision responsibility jointly when the husband earns significantly more than the wife, when the couple has greater income as a family, and when they are a new couple.

Prior research has generally not recognized tax decisions by married couples as a joint decision or attempted to determine whether tax decisions are dominated by the husband or wife. This issue has implications for interpreting research results in light of prior research that has found that tax-related decisions vary significantly by gender. The finding that many couples make joint decisions suggests that an interesting avenue for future research would be to determine the nature of that joint decision making and whether it is collaborative, bargaining, or something else.

Prior research on tax-related decisions has not recognized that for approximately 40 percent of tax returns filed, the unit of study is not a single individual but a married couple.

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:

“All things are in a constant state of change”, said Heraclitus of Ephesus. The waters if a river are for ever changing yet the river endures. Every particle of matter is in continual movement. All death is birth in a new form, all birth the death of the previous form. The seasons come and go. The myth of our own John Barleycorn, buried in the ground, yet resurrected in the Spring, has close parallels with the fertility rites of Greece and the Near East such as those of Hyacinthas, Hylas, Adonis and Dionysus, of Osiris the Egyptian deity, and Mondamin the Red Indian maize‐god. Indeed, the ritual and myth of Attis, born of a virgin, killed and resurrected on the third day, undoubtedly had a strong influence on Christianity.

A self‐help guide to achieving success in business. Directed more towards the self‐employed, it is relevant to other managers in organizations. Divided into clear sections on creativity and dealing with change; importance of clear goal setting; developing winning business and marketing strategies; negotiating skills; leadership; financial skills; and time management.

Charts Thomas Cork SM Ltd’s path to total quality. Summarizes the company’s main activities, before describing the events that led to an interest in total quality management. Details the early experiences and enthusiasm, and also the subsequent failure of TQM. Concludes with the re‐incorporation of TQM in the company and a word of warning about high expectations.

The purpose of this paper is to ask whether ethics can be taught? Can we teach how to make decisions in issues involving ethics? Preliminary results suggest we can.

The paper describes how managerial ethical decision making is taught using a tool called the JUSTICE framework. Each letter introduces a decision making criterion: J for Justice, U for Utilitarian, S for Spiritual Values, T for TV Rule, I for Influence, C for Core Values, and E for Emergency.

It is not known if ethics can be taught, but we now believed we can teach our students learn ways to face managerial ethical decisions. What the JUSTICE model lacks in theoretical underpinning it makes up for in pragmatic results. Students learned (memorized) all seven criteria, and learned to select their three favorites, and then to use the model to decide in numerous cases. It works.

The paper introduces the JUSTICE approach.

Multi‐criteria decision making exists in the daily lives with broad application backgrounds. Sometimes because of incomplete information, the weights can only be estimated subjectively, which leads to an unsatisfactory result. The purpose of this paper is to describe an interactive technique to decide multi‐criteria weights by multiple decision makers in the condition of incomplete information by means of virtual environment.

The procedure assumed a problem with n criteria and r decision makers. The algorithms employed are presented.

It was found that the proposed framework is an effective weight‐deciding tool; the procedure quickly locates excellent compromise weights in a series of test problems.

The methodology helps decision makers determine a most preferred final solution by the virtual environment especially when there is incomplete information. The procedures provide a mechanism to guide the decision makers towards an acceptable compromise solution, without requiring excessive decision maker input. Studies show that the procedure performs well in terms of solution quality, simplicity, computational requirements, convergence and flexibility.

In 2002 Arcada began an experiment that aimed to develop a learning laboratory in the form of a virtual culture embodied in an online world. This chapter examines how and why this was attempted, the opportunities that it offered, and the reasons why the experiment was ended. It draws from interviews with staff and students, both during and after the project, as well as papers and reports written as the project evolved. Marinetta Ombro was designed to explore several possibilities inherent in online worlds, other than their use as “virtual classrooms” – possibilities that were intended to derive a pedagogical approach that drew from the core features of multiuser worlds, rather than ignoring them. These included the ever-present possibility of creative disruption. The chapter presents a case study that focuses on an approach to virtuality that was genuinely challenging and innovative. It offers practical and theoretical insights, including a sample learning plan, for educators wishing to explore virtual worlds as well as those wishing to reimagine their current work.

This article describes the Employment Service approach to the use of benchmarking as a tool by looking at how it was used to improve a key human resource area ‐ internal vacancy filling. It covers: leadership ‐ why we decided to use benchmarking as a performance improvement tool and high level sponsorship of the project; methods ‐ the process benchmarking approach used ‐ internal, industry and generic; and results, business, customer satisfaction and organisational learning. The article concludes that benchmarking can be effectively applied in the area of human resources and can lead to significant improvements in performance. It shows how the benchmarking approach leads to individual, team and organisational learning.