Prior to the emergence of Capability Management, the dominant theory explaining the existence and competitive position of firms, based on Ricardian economics, was the Resource-based view of the firm (RBVF).
No. Women here are not legally allowed to return to work until at least two weeks after birth, according to Mary Newburn, head of policy at the National Childbirth Trust. This is to protect their health.
You are correct that the federal Family Medical Leave Act (FMLA) gives eligible employees the right to take 12 weeks off to bond with a new child. You are also correct that the FMLA allows 12 weeks of leave in a 12-month period. But this 12-month period doesn't have to coincide with the calendar year. The FMLA gives employers four ways to count the 12-month period (also called the leave year) for FMLA purposes. Employers may use the calendar year.