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The purpose of this paper is to explain the importance of the concept of delegation, highlighting the lack of attention to it in management textbooks and identifying the key skills involved in effective delegation.

The authors use their background as lecturers and authors in management combined with their management and consultancy experience to do a literature search of the topic of management and use their experience to comment on how the understanding and practice of delegation can be improved.

As a result of a thorough search through the standard business studies textbooks, the authors found little coverage of the topic of delegation. They found many examples of failures of delegation, sometimes with catastrophic results. Despite the evidence to the contrary, there seems to be a general and highly over-optimistic assumption that an understanding of delegation and good practice can be taken for granted.

Evidence has been collected about the alarming lack of attention to this critical management skill. The authors have attempted to remedy this by a clear explanation of the skills involved and the potential consequences of neglecting it. The core concepts include accountability, the rationale for delegating authority, associated skills and obstacles and how they can be dealt with; and the overlapping concept of empowerment. Case studies of recent world events illustrating the need for good governance and risk assessment are included.

A striking feature of Jaques' work is his “no nonsense” attitude to the “manager‐subordinate” relationship. His blunt account of the origins of this relationship seems at first sight to place him in the legalistic “principles of management” camp rather than in the ranks of the subtler “people centred” schools. We shall see before long how misleading such first impressions can be, for Jaques is not making simplistic assumptions about the human psyche. But he certainly sees no point in agonising over the mechanism of association which brings organisations and work‐groups into being when the facts of life are perfectly straightforward and there is no need to be squeamish about them.

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:

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.

Work is best described not in terms of roles and responsibility but of its prescribed and discretionary content and their boundaries.

The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of conferral of protection.

One main dimension is selected and discussed: the case law of the national courts. The study focuses on the legal status of immigrants resulting from the intervention of these national courts.

The research shows that although the courts have conferred an increasing protection on immigrants, this has not challenged the fundamental principle of the sovereignty of the states to decide, according to their discretionary prerogatives, which immigrants are allowed to enter and stay in their territories. Notwithstanding the differences in the general constitutional and legal structures, the research also shows that the courts of the three countries considered – France, Germany and Spain – have progressively moved towards converging solutions in protecting immigrants.

The research contributes to a better understanding of the different legal orders analysed.

An important objective of corporate governance reforms is to increase transparency. The purpose of this paper is to investigate whether this objective of corporate governance reforms of 2002 was achieved in Russia.

This paper utilizes the data collected from UBS Brunswick's “Russian Equity Guides” published during 1999‐2004, and companies’ annual reports. The modified accrual model of Jones presented by Dechow et al. is used to ascertain the quality of reported earnings of 91 Russian listed companies during the pre‐ and post‐ reform periods.

This research paper shows that the quality of earnings – measured as the inverse of absolute discretionary accruals – is not affected by the 2002 reforms in Russia. Therefore, one of the most important objectives of bringing transparency in the Russian corporate sector was not successfully achieved. Instead, this paper finds that adoption of international financial reporting standards (IAS/USGAAP) by Russian listed companies improved the transparency of corporate disclosures irrespective of the reforms. Moreover, the need for large capital investments after the Russian financial crisis of 1998 was depicted by maintaining large pools of accruals by Russian listed companies. Finally, the results show ferrous metal and telecom sector companies have generally lower quality of earnings than other sectors.

This paper builds on the previous accounting literature by studying the determinants of the quality of reported earnings in one of the most interesting emerging economies. The study re‐emphasizes the importance of legal and regulatory framework in determining the level of corporate transparency in emerging economies. The results obtained here are insightful for future accounting research and policy makers in assessing the potential pros and cons of regulatory reforms. However, the paper does not judge or comment on the quality and enforcement of the prescribed reforms. The results describe the trend of the accounting quality in Russia during the analysis period only.

This is one of the first studies on Russian listed firms testing the impacts of the most important of all reforms introduced in Russia since the fall of the USSR. This extends the knowledge not only for academics and investors but for Russian policy makers in particular and for corporate regulators in other emerging markets in general.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

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.

The long controversy that has waxed furiously around the implementation of the EEC Directives on the inspection of poultry meat and hygiene standards to be observed in poultry slaughterhouses, cutting‐up premises, &c, appears to be resolved at last. (The Prayer lodged against the Regulations when they were formally laid before Parliament just before the summer recess, which meant they would have to be debated when the House reassembled, could have resulted in some delay to the early operative dates, but little chance of the main proposals being changed.) The controversy began as soon as the EEC draft directive was published and has continued from the Directive of 1971 with 1975 amendments. There has been long and painstaking study of problems by the Ministry with all interested parties; enforcement was not the least of these. The expansion and growth of the poultry meat industry in the past decade has been tremendous and the constitution of what is virtually a new service, within the framework of general food inspection, was inevitable. None will question the need for efficient inspection or improved and higher standards of hygiene, but the extent of the