Estoppel:

The doctrine of estoppel may prevent the union or the employer from relying
on and enforcing the terms of the collective agreement. Where a party makes a
representation to the other, by way of words or conduct, indicating that an issue will be
dealt with in a manner different from the provisions of the agreement, the party who
made the representation will not be able to later insist upon the collective agreement
being enforced.
Statements made by a party to the agreement could be the basis for an estoppel. In one
case, a collective agreement provided that layoffs would occur in reverse order of seniority.
The employer, a hospital, hired two laboratory technicians. The hiring manager assured
both technicians when they were hired that they would not be laid off because of funding
cuts or the return of other employees to the department. However, the hospital laid off the
technicians 14 months after they were hired when other employees returned to the bargaining
unit. When the employees objected, they were told that the collective agreement was
clear on the question of seniority on layoffs and there was nothing that could be done
because they had the least seniority. A grievance was filed, and the arbitrator held that the
doctrine of estoppel applied.20 Because of the representations made to the technicians
before they were hired, the employer could not rely on the collective agreement, and the
layoff of the technicians was nullified.
Estoppel is a legal concept providing
that if a party makes a representation
that an issue will be dealt with in a
manner different from the provisions of
the collective agreement, it will not be
able to later insist upon the collective
agreement being enforced as written.
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The union and the employer should be alert to the possibility of estoppel based on
conduct or past practice. In one case, the collective agreement provided that certain benefits
would be paid to employees after a three-day waiting period.21 Despite the terms of the
collective agreement, the employer had a long-established practice of paying employees
benefits during the three-day period. When the employer indicated it would enforce the
three-day waiting period in the future, the union filed a grievance relying on estoppel. The
arbitrator upheld the grievance and ordered the employer to continue to pay the benefits
according to its practice for the balance of the term of the agreement.
Similarly, a union might be caught by an estoppel argument based on prior past practice
if it failed to enforce all the terms of the agreement. For example, a collective agreement
will usually provide for a probationary period. If the employer made a habit of
extending the period, in breach of the agreement, and the union took no action, the union
may not be allowed to object to an extension of the period on the basis of estoppel.22
An estoppel will not be established by a single failure to comply with or enforce the
collective agreement; however, employers and unions should be aware of the risk of
repeated failures to enforce a term of the agreement. An employer who wanted to vary
from the collective agreement to deal with a short-term issue might consider consulting
with the union and attempting to reach an agreement that would prevent an estoppel
argument being raised when the employer wished to revert to the terms of the agreement.
If the agreement provided for a rate of remuneration for employees who drove their own
cars, and the price of gas increased significantly, an agreement might allow the employer to
increase the mileage allowance for a time and avoid any possible estoppel arguments later.
Estoppel does not mean that a party will be prevented from enforcing the terms of the
agreement indefinitely. An estoppel will cease at the next round of contract negotiations if
the union or the employer advises the other that it will rely on the strict terms of the agreement
in the future. The party that has previously relied on the variation from the collective
agreement will have to negotiate a change to the agreement. If it fails to do so, it will be
deemed to have agreed to the application of the agreement as written.

In your own words, describe the concept of "estoppel" and what significance it

has on the change process in a unionized work setting. (100 word target).

What Makes a Successful Programmer

Grayson (single) is in the 24 percent tax rate bracket and has sold the following stocks in 2020: (Loss amounts should be indicated by a minus sign.)

Problem 7-46 Part-a (Algo)

a. What is Grayson’s net short-term capital gain or loss from these transactions?

b. What is Grayson’s net long-term gain or loss from these transactions?

c. What is Grayson’s overall net gain or loss from these transactions?

d. What amount of the gain, if any, is subject to the preferential rate for certain capital gains?

Sybil Crumpton, vice president of operations for Bob Marshall Wilderness Bank, has instructed the bank’s computer programmer to use a 365-day year to compute interest on depository accounts (payables). Sybil also instructed the programmer to use a 360-day year to compute interest on loans (receivables).
Discuss whether Sybil is behaving in a professional manner.

what is innovation?
types of innovation?
uses of innovation?
and other useful information related to innovation?
please mention the references too?

what is innovation?
types of innovation?
uses of innovation?
and other useful information related to innovation?
please mention the references too?

The merger between United Airlines and Continental Airlines. Although the merger was initiated in 2010 many issues still exist today in 2020 related to that merger.

What items of value did Continental bring to the merger that will not be recorded in the acquisition? How will the items of value that Continental brought to the merger in #3 affect future reported income for the combined firm?