2 resultados para Contribution margin

em Repository Napier


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Purpose – The purpose of this paper is to explore the relevance of human resource development (HRD) for law firms in the UK. It examines how the characteristics of legal professional practice in the UK, including the partnership structure, long established methods of targeting solicitors and the law society, may act as barriers to the implementation of HRD. Design/methodology/approach – The paper uses an exploratory case study research approach to investigate characteristics and issues influencing the adoption of HRD in a Scottish legal firm. Primary data are collected via semi-structured interviews with a cross-section of representatives. Findings – Despite recognition of the importance of learning, the characteristic elements of law firms, including the partnership structure; the pervasiveness of time-billed targets in the solicitor community; and HR’s profile and acceptance among the solicitor community, remain as barriers to the applicability of HRD. The research also exposes variability on the level and scope of development opportunities, an emphasis on technical skills development, and a lack of solicitors’ self-managed learning ability. Research limitations/implications – While the research findings provide a useful insight into the barriers to HRD in one legal firm, this does not allow for any generalisations being drawn from the study. Practical implications – The paper explores the suitability of workplace learning to support legal professional development. Originality/value – There is a dearth of research into HRD in legal practices in the UK. The paper contributes to the contextual influences that limit the applicability of HRD to legal professional practices.

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Heavy drinkers in Scotland may consume 1600 g ethanol per week. Due to its low price, cider may be preferred over other beverages. Anecdotal evidence has linked cider to specific health hazards beyond other alcoholic beverages. To examine this hypothesis, nine apple and pear cider samples were chemically analysed for constituents and contaminants. None of the products exceeded regulatory or toxicological thresholds, but the regular occurrence of acetaldehyde in cider was detected. To provide a quantitative risk assessment, two collectives of exclusive drinkers of cider and vodka were compared and the intake of acetaldehyde was estimated using probabilistic MonteeCarlo type analysis. The cider consumers were found to ingest more than 200-times the amount of acetaldehyde consumed by vodka consumers. The margins of exposure (MOE) of acetaldehyde were 224 for the cider and over 220,000 for vodka consumers. However, if the effects of ethanol were considered in a cumulative assessment of the combined MOE, the effect of acetaldehyde was minor and the combined MOE for both groups was 0.3. We suggest that alcohol policy priority should be given on reducing ethanol intake by measures such as minimum pricing, rather than to focus on acetaldehyde.