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e. Founded in 1904, the Association of Chartered Certified Accountants ( ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA). It has 240,952 members and 541,930 future members worldwide. ACCA's headquarters are in London with principal administrative office in Glasgow.
The Chartered Institute of Management Accountants ( CIMA) is the global professional management accounting body based in the UK. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members.
Background. When Knolls Atomic Power Laboratory (KAPL) conducted a reduction in force in 1996, the employees were assessed based on factors of performance, flexibility, criticality of skills, and years of service. 31 employees were eventually laid off and 30 of them were at least 40 years of age. 26 of these employees filed suit against KAPL asserting, inter alia, disparate impact based on age ...
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The second was that holding the employer vicariously liable might have a deterrent effect, causing employers to exercise a greater degree of care in relation to the appointment and supervision of employees. So far as the legal test of liability was concerned, para 42 of the judgment summarised the position as follows:
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Hector Uisdean MacKenzie, Baron MacKenzie of Culkein (born 25 February 1940) is a Scottish nurse and former trade union official.. The son of George MacKenzie and Williamina Sutherland was educated on the Isle of Erraid Public School, in Argyll, the Aird Public School on the Isle of Lewis, the Nicolson Institute in Stornoway and the Portree High School in Skye.
The British Columbia General Employees' Union (BCGEU) is a trade union in British Columbia, Canada which represents over 85,000 members.The union employs over 200 servicing and administrative staff in 12 area offices across the province and at the Burnaby head office.