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The third-party hearing examiner appeals process under the Texas Municipal Civil Service Act: perceptions of the institutional parties

Article Abstract:

Texas firemen's and police officers' officials were surveyed to determine the effect of a 1983 change to the Texas Municipal Civil Act allowing these public employees to appeal certain labor discipline matters to a third-party examiner or the civil service commission. Results revealed that more suspension, demotion and non-promotion cases were being appealed. Firemen and police differed in their opinions on the proper implementation of the mandated third-party examination process, with the former feeling the process had not been properly implemented.

Author: Franklin, Geralyn McClure
Publisher: Baywood Publishing Company, Inc.
Publication Name: Journal of Collective Negotiations in the Public Sector
Subject: Law
ISSN: 0047-2301
Year: 1993
Human resource management, Negotiation, mediation and arbitration, Civil service, Police, Police officers, Fire fighters, Firefighters, Public employees, Government employees

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Law and accounting - the separate legal entity principle and consolidation accounting

Article Abstract:

Consolidation accounting should be eliminated. It fails to provide an accurate assessment of the financial health of a corporate group, and it has contributed to many Australian corporate failures. One possible reform, which would eliminate this accounting as a corollary, would be the replacement of holding companies with branch operations. At the least, consolidation accounting should be replaced by accounting with asset aggregation by market price, making use of the principle of separate legal entities.

Author: Clarke, Frank, Dean, Graeme
Publisher: LBC Information Services
Publication Name: Australian Business Law Review
Subject: Law
ISSN: 0310-1053
Year: 1993
Analysis, Accounting and auditing, Holding companies, Consolidated financial statements

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