IN THE COMMONWEALTH COURT OF PENNSYLVANIA 
 County of Cambria, 
 : : 
 Petitioner 
 : : 
 v. 
 : 
 NO. 849 C.D. 2001 
 : 
 Unemployment Compensation Board 
 : 
 of Review, 
 : 
 Submitted:  September 14, 2001 
 : 
 Respondent 
 : 
 BEFORE: 
 HONORABLE DORIS A. SMITH-RIBNER, Judge 
 HONORABLE JAMES R. KELLEY, Senior Judge 
 1 
 HONORABLE JESS S. JIULIANTE, Senior Judge 
 OPINION NOT REPORTED 
 MEMORANDUM OPINION 
 BY SENIOR JUDGE KELLEY 
 FILED: February 22, 2002 

 County of Cambria (Employer) petitions for review of the order of the 
 Unemployment Compensation Board of Review (Board) granting Laura Lorditch's 
 (Claimant) application for benefits and reversing a Referee's decision which denied 
 Claimant benefits pursuant to Section 402(b) of the Unemployment Compensation 
 Law (Law). 

   We affirm. 

 Claimant filed for unemployment compensation benefits with the 
 Altoona UC Service Center upon the termination of her employment with 
 Employer.  The Service Center issued a determination denying her benefits 
 pursuant to Section 402(b) of the Law on the basis that she had voluntarily quit her 
 employment and she did not exhaust all alternatives prior to voluntarily leaving her 
 employment. 

 Claimant appealed the Service Center's determination and a hearing 
 was conducted before a Referee.  Following the hearing, the Referee affirmed the 
 Service Center's determination. 
 Claimant then appealed the Referee's decision to the Board.  On 
 March 23, 2001, the Board issued a decision and order in which it made the 
 following relevant findings of fact: 
	 1. 
	 The claimant was last employed since August 1, 
	 1991 and her last job was as a counselor II/clerical at a 
	 final hourly rate of $9.97 per hour with [Employer].  Her 
	 last day of work was June 28, 2000. 
	 2. 
	 The claimant worked at the Cambria County 
	 Juvenile Detention Center. 
	 *     *     * 
	 5. 
	 In February 1992, the claimant became a full time 
	 counselor and clerical worker at the Detention Center. 
	 6. 
	 In February 1992, the claimant had usually 10-12 
	 children assigned to her to counsel. 
	                                         
	 *     *     * 
	 (b)  In which his unemployment is due to 
	 voluntarily leaving work without cause of a necessitous and compelling nature, irrespective of whether or not such work is "employment" as defined in this act... 
	 43 P.S. § 802(b). 

	 7. 
	 There were 10 full time staff members working 
	 with the claimant plus per diem workers. 
	 8. 
	 The claimant had to perform the secretarial duties 
	 for this whole office. 
	 9. 
	 In 1993, an emergency shelter care was opened on 
	 the second floor of the Detention Center.  This facility 
	 was for delinquents in a maximum security setting. 
	 10. 
	 The claimant was given additional duties when the 
	 shelter was opened and claimant's "paperwork" doubled. 
	 11. 
	 At the time the shelter opened there were 22 
	 members of staff and 19 children housed there. 
	 12. 
	 The claimant continued to work until June 28, 
	 2000 when a second shelter was opened. 
	 13. 
	 An additional wing was added on to the facility 
	 and a second shelter opened housing 10 additional 
	 children. 
	 14. 
	 There were 36 staff members at that time and only 
	 the claimant was performing secretarial work. 
	 15. 
	 Prior to June 28, 2000, the claimant had discussed 
	 the increasing workload with her supervisor, 
	 administrator. 
	 16. 
	 The claimant was overwhelmed with the  extra 
	 added work and it was impacting on her health. 
	 17. 
	 The claimant met with the administrators and ... it 
	 was agreed that each morning the administrator would 
	 assign, in writing, a list of duties for that day alone. 
	 18. 
	 No list, however, was ever presented and the work 
	 was erratically handed to her and additional tasks 
	 assigned as the day progressed. 
	 *     *     * 
	 21. 
	 Upon claimant's return [from a maternity leave of 
	 absence] in April 2000, the above meeting with the 
	 administrator was conducted. 
	 22. 
	 During the course of claimant's employment, she 
	 had unsuccessfully sought transfers to other positions. 
	 23. 
	 Upon advice received from management, the 
	 claimant spoke to President Judge Long indicating at the 
	 very least, she would like a change in title, status and job 
	 description. 
	 24. 
	 The President Judge indicated he would see what 
	 he could do but no accommodations were implemented, 
	 or ever suggested. 
	 25. 
	 The claimant sent a letter of resignation on June 
	 24, 2000. 
	 26. 
	 In the letter the claimant outlined the increased 
	 workload she had been burdened with, provided her 
	 resignation and concluded:  "Please feel free to contact 
	 me if there is an opening for a transfer.  This would be 
	 appreciated, otherwise, my resignation at the Detention 
	 Center is effective immediately." 
	 27. 
	 The claimant got no response from the employer to 
	 her letter of resignation. 
	 28. 
	 The claimant's workload was adversely affecting 
	 her health and her physician had removed her from work 
	 between June 26, 2000 and July 30, 2000. 
	 29. 
	 The claimant's workload aggravated her anxiety 
	 and caused panic attacks for which she was receiving 
	 medication. 
	 *     *     * 
	 32. 
	 The claimant was never granted a medical leave or 
	 a transfer to other work. 
	 33. 
	 The claimant voluntarily terminated her 
	 employment due to the unworkable workload she had 
	 been given. 
 Board Decision at 1-4. 

 Based on these facts, the Board made the following relevant 
 conclusions: 
	 At the outset, the Board rules that claimant in fact 
	 voluntarily terminated her employment in her letter of 
	 June 24, 2000.  The Board, however, disagrees with the 
	 Referee and finds that through claimant's competent and 
	 credible testimony that she was compelled to resign from 
	 her employment due to the onerous working conditions 
	 to which she was subjected.  The claimant informed 
	 employer and requested transfers; however, no effective 
	 accommodation was implemented.  Claimant is eligible 
	 for benefits under Section 402(b) of the Law. 
 Id. at 4. 

 Based on the foregoing, the Board issued an order reversing the 
 Referee's decision and granting Claimant unemployment compensation benefits. 
 Id. at 5.  Employer then filed the instant petition for review. 
 In this appeal, Employer claims:  (1) the Board's determination that 
 Claimant terminated her employment for cause of a necessitous and compelling 
 reason is not supported by substantial evidence; and (2) the Board erred in 
 reversing the Referee's credibility determinations. 

 We initially note that our scope of review in an unemployment 
 compensation appeal is limited to determining whether an error of law was 
 committed, whether constitutional rights were violated, or whether necessary 
 findings of fact are supported by substantial evidence.  Section 704 of the 
 Administrative Agency Law, 2  Pa.C.S. § 704;  Borough of Coaldale v. 
 Unemployment Compensation Board of Review, 745 A.2d 728 (Pa. Cmwlth. 2000). 

 Substantial evidence is relevant evidence that a reasonable mind might consider 
 adequate to support a conclusion.  Peak v. Unemployment Compensation Board of 
 Review, 509 Pa. 267, 501 A.2d 1383 (1985); Ryan v. Unemployment Compensation 
 Board of Review, 547 A.2d 1283 (Pa. Cmwlth. 1988). 

 In addition, issues of the weight and credibility of the evidence are for 
 the Board as the ultimate finder of fact.  Peak.  As the finder of fact, the Board is free 
 to reject even  uncontradicted testimony.  Daniels v. Unemployment Compensation 
 Board of Review, 755 A.2d 729 (Pa. Cmwlth. 2000); Ryan.  The Board's findings of 
 fact are conclusive upon review provided that the record, taken as a whole, contains 
 substantial evidence to support the findings.  Taylor v. Unemployment Compensation 
 Board of Review, 474 Pa. 351, 378 A.2d 829 (1977);  Borough of Coaldale.  In 
 reviewing the Board's decision, this Court must examine the evidence in a light most 
 favorable to the party who prevailed before the Board.  Taylor; Borough of Coaldale. 
 Finally, a claimant who alleges that she has terminated employment 
 for necessitous and compelling reasons has the burden of establishing such 
 reasons.  Taylor;  Mauro v. Unemployment Compensation Board of Review, 751 
 A.2d 276 (Pa. Cmwlth. 2000);  Fitzgerald v. Unemployment Compensation Board 
 of Review, 714 A.2d 1126 (Pa. Cmwlth. 1998), petition for allowance of appeal 
 denied, ___ Pa. ___, ___ A.2d ___ (No. 839 M.D. Alloc. Dkt. 1998, filed April 28, 
 1999).  The claimant must establish that:  (1) circumstances existed which produced 
 real and substantial pressure to terminate employment; (2) like circumstances would 
 compel a reasonable person to act in a like manner; (3) she acted with ordinary 
 common sense; and (4) she made a reasonable effort to preserve her employment.  Id. 
 Moreover, whether a voluntary termination of employment was for a necessitous and 
 compelling cause is a question of law  reviewable by this Court on appeal.  Id.; 
 Broadus v. Unemployment Compensation Board of Review, 544 A.2d 1098 (Pa. 
 Cmwlth. 1988). 

 Employer first claims that the Board's determination that Claimant 
 terminated her employment for cause of a necessitous and compelling reason is not 
 supported by substantial evidence.  In support of this assertion, Employer directs 
 our attention to the testimony of its witnesses which would support the conclusion 
 that Claimant did not possess cause of a necessitous and compelling nature to 
 terminate her employment.  In essence, Employer asserts that because there is 
 conflicting evidence, the Board's determination in this regard is not supported by 
 substantial evidence. 

 However, as noted above, issues of the weight and credibility of the 
 evidence are for the Board as the ultimate finder of fact.  Peak.  As the finder of fact, 
 the Board is free to reject even  uncontradicted testimony.  Daniels;  Ryan.  In 
 addition, the Board's findings of fact are conclusive upon review provided that the 
 record, taken as a whole, contains substantial evidence to support the findings. 
 Taylor; Borough of Coaldale. 

 The mere fact that there is conflicting evidence in the record in no 
 way implicates conclusiveness of the Board's findings when they are supported by 
 substantial evidence.  Indeed, as this Court has previously noted: 
	 [W]hen there is conflicting evidence it does not 
	 necessarily mean that the findings of fact are not 
	 supported by substantial evidence.  Alternatively, just 
	 because there is conflicting evidence and inconsistencies 
	 does not necessarily mean that substantial evidence does 
	 not exist.  Substantial evidence is such relevant evidence 
	 as a reasonable mind might accept as adequate to support 
	 a conclusion. 
 Ryan, 547 A.2d at 1286 (citations omitted). 

 In this case, the Board found as fact that:  Claimant's job duties with 
 Employer had increased dramatically over the course of her employment; Claimant 
 was overwhelmed with the added duties and it was impacting upon her health; 
 Claimant had discussed the increased workload with her superiors; Claimant had 
 sought accommodations and transfers to other positions; and, ultimately, Claimant 
 voluntarily terminated her employment due to the unworkable workload she had 
 been given.  See Board Opinion at 2-4.  These findings are amply supported by 
 Claimant's testimony at the hearing before the Referee.  See N.T. 1/16/01 
  at 3-30. 

 Thus, the Board's findings of fact are supported by substantial evidence and, as a 
 result, they are conclusive upon our review.  Taylor; Borough of Coaldale. 
 Moreover, these findings support the Board's award of unemployment 
 compensation benefits under the Law.  While an employer may make reasonable 
 modifications in job assignments, a substantial unilateral change in employment 
 conditions renders a job unsuitable.  Mauro;  Fitzgerald;  Broadus.  Thus, 
 "[a]lthough 'one who voluntarily accepts a job thereby admits to its initial 
 suitability', a claimant may successfully assert that the employment was so 
 unsuitable as to be a compelling cause for leaving by proving that employment 
 conditions have changed..."  Id., 544 A.2d at 1100 (citations omitted). 
 In this case, the dramatic increase in Claimant's duties over the course 
 of her employment provided a necessitous and compelling cause for leaving her 
 position with Employer.  Fitzgerald; Broadus.  In addition, Claimant's unsuccessful 
 requests for accommodations or transfers evince a reasonable effort to preserve her 
 employment.  Mauro.  In short, the Board did not err in awarding unemployment 
 compensation benefits under the Law. 

 Finally, Employer claims that the Board  erred in reversing the 
 Referee's credibility determinations.  However, it has long been recognized that, 
 pursuant to Section 504 of the Law 
 , the Board is the ultimate arbiter of credibility 
 in proceedings under the Law and may reverse the Referee's determinations in this 
 regard.  Indeed, as the Pennsylvania Supreme Court has stated: 
	 Analysis of appellant's argument that the Board 
	 cannot reverse a referee's credibility determination shows 
	 that, in reality, it does not involve a question of substantial 
	 evidence.  It is actually an assertion that the legislature 
	 either did not or could not delegate the power to find facts 
	 on the basis of credibility to the Board unless the Board 
	 itself hears the evidence and observes the witnesses. 
	 The argument that our legislature did not give such a 
	 power to the Board is quickly disposed of.  A long line of 
	 cases has interpreted [Section 504 of the Law] to make the 
	 Board the ultimate finder of fact... 
	 *     *     * 
	 It may be wiser, more efficient or more expedient to 
	 entrust administrative determinations of fact based on 
	 credibility to the person who hears the evidence. 
	                                         
  Section 504 of the Law states, in pertinent part: 
    The board shall have power, ... on appeal, to ... review any claim
    pending before, or decided by, a referee, and in any such case and
    in cases where a further appeal is allowed by the board from the
    decision of a referee, may affirm, modify, or reverse the determination
    or revised determination, as the case may be, of the department or the
    referee on the basis of the evidence previously submitted in the case... 
 43 P.S. § 824. 

 However, that judgment is one for the legislature, not the 
 judiciary... 
 *     *     * 

 At bottom, appellant's proposition that the referee 
 should have the exclusive power to resolve credibility 
 issues is based on the notion that credibility evaluations 
 depend on the observation of live witnesses while they 
 testify.  Such observation is often important, but it is not 
 the only factor to be considered in deciding who is to 
 evaluate credibility on conflicting evidence. 
 Considerations of expertise, uniformity of decision and 
 control over policy are also relevant.  Besides, a rule 
 embodying that proposition would preclude a  factfinder 
 from weighing depositions against live evidence, or 
 documents or exhibits against witness's testimony, a 
 practice common and necessary in both administrative and 
 judicial fact finding.  We decline to adopt such a rule. 
 Peak, 509 Pa. at 275-279, 501 A.2d at 1388-1390.  In short, the Board did not err in 
 reversing the Referee's findings pursuant to the powers conferred by Section 504 of 
 the Law, and Employer's claim to the contrary is meritless.  Id. 

 Accordingly, the order of the Board is affirmed. 
 _________________________________ 
 JAMES R. KELLEY, Senior Judge