Employer associations: collective bargaining,services and power in historical perspective: the case of the EEF in the UK

ABSTRACT

This paper makes two major contributions: firstly, following on recent research, it offers a more detailed critical analysis of the historical role and structure of Employers’ Associations (EAs), concentrating on a detailed analysis of the range of member services offered by a local Employers’ Association within the Engineering Employers Federation (the EEF) during the 1970s. This focus is in contrast to the literature which has concentrated on the EAs national or ‘central peak’ level. It secondly addresses the ‘countervailing power’ hypothesis, and in so doing it illustrates the key roles of the disputes procedure. The study, as a typical or representative case, uses a qualitative methodology of documentary research combined with triangulation interviews of former officials: evidence which has so far not been prominent in the literature. This paper is, therefore, a significant addition to our understanding of these institutions.     

Analysis and classification of common vegetable oils

The analysis of fatty acids from common vegetable oils was investigated for application to forensic casework. A base-catalyzed transesterification of the fatty acids to fatty acid methyl esters using tetramethylammonium hydroxide was simple, rapid, straightforward and inexpensive. Canola, corn, olive, peanut, safflower, soybean and sunflower oils were able to be classified based on their fatty acid methyl ester profiles. Using gas chromatography-mass spectrometry, the detection limits for canola, corn, olive, peanut and safflower oils were determined to be 0.4 mg/mL or less and 0.2 mg/mL or less for soybean and sunflower oils.     

Transfers of Technology: A Basic Primer On Tax Considerations

The objective of this paper is to introduce managers of R&D operations to tax issues that must be considered when technology is transferred across international boundaries within the same company. The tax implications are often misunderstood or even overlooked in the technology transfer process. The paper explains how countries seek to tax their fair share of the income earned inside their borders. Since the amount of income earned depends on the price for technology paid by one part of a company to another, this transfer price is of keen interest to the tax authorities. To preserve their tax bases, therefore, countries establish rules to regulate the international transfer of goods and services, including technology, between related parties. This paper provides an overview of the economic principles underlying these rules, and illustrates their application with a series of examples.     

Editor's Preface

Law and Philosophy -