Overview

Overview of issue, containing: Introduction Border Historical Society Committee: 20/21 Editorial Committee Monthly Meetings Contact Detials Subscription Rates Chairman's Report for 2020 - 202

The US Rejection of the Composite Protocol: A Huge Mistake Based on Illogical Assessments

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The BTWC Protocol: An Overall Evaluation

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Legislatures, Agencies, Courts and Advocates: How Laws are Made, Interpreted and Modified

This chapter explains the nature and practice of lawmaking, legal advocacy, and legal research as they relate to the field of work and family. Through reference to the Family and Medical Leave Act of 1993 as a case study, the authors explain the dynamic processes by which laws are made, interpreted and modified by legislatures, administrative agencies and courts, with the help of legal advocates. Their goal is not to provide substantive analysis of laws related to work and family, but rather to enable researchers from a range of disciplines to understand and access the legal system, as it currently exists and as it is evolving. In addition, for those inclined to change the current system through legal advocacy, this chapter provides a window into how advocates may use the lawmaking process to promote their preferred work and family policies

The Resumed Fifth BTWC Review Conference: Maximizing the Benefits from the Final Declaration

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Neutrality of narrative discussion in annual reports of UK listed companies

This paper reports the results of an investigation into the neutrality of the narrative discussion of financial performance and position, as evidenced in 179 annual reports of UK listed companies. Neutrality of narrative discussion was determined by comparing the average proportions of good and bad news contained in the narrative and statutory accounts sections of the annual reports. The results of a comparison of the proportion of good news in the two sections of the annual reports suggest that the narrative sections contained a significantly higher proportion of good news than the statutory accounts sections. Comparison of proportions of bad news, however, indicates that the narrative sections contained a significantly lower proportion of bad news compared to the statutory accounts sections. Finally, the results also suggest that the proportion of good news as compared to bad news in the narrative sections is significantly higher than the proportion of good news compared to bad news in the statutory accounts section. The results are consistent with the suggestion that company management highlights good news in narrative discussions. The implications of the findings for company management, users, auditors and regulators are discussed