Suchergebnisse

Collectivist attitudes among workers are often said to have become replaced by individualistic leanings. Some argue that individualism is also spreading within the traditional manual working class and in particular among the young. On the basis of a survey carried out in Sweden in 1997, aspects of the collectivism-individualism issue are studied empirically: whether employees think that trade unions are necessary for successful negotiation with their employers, and whether they prefer to take care of negotiations individually. Data are cross-sectional and thus cannot tell us much about change among respondents, but the connections between attitudinal patterns and age and social class are analysed. The main conclusions are that the perceived need for the union is clearly more widespread among manual workers than among white-collar employees, especially higher-level white-collar workers Accordingly, it matters which union people belong to, but the non-unionized are the most negative. There are no significant age differences. Second, the view that negotiations are best taken care of by the individual him-/herself is mainly endorsed by white-collar workers, in particular those in higher positions, and by non-unionized employees. Moreover, the young tend to be more individualistically oriented than older employees, but this difference is statistically significant only insofar as union membership is not taken into account. It should be noted that youth have a lower rate of unionization. This may be due to negative attitudes towards collectivism, or that they have found little reason to join the union because they have unstable job situations - which would then in turn explain their individualistic orientation.

From the logical and unitary interpretation of Law no. 31/1990 (art.72 and art.166), the liability of the administrators and auditors of the companies, who are at the same time their employees, is a civil liability - in the broad sense of the notion of civil law by applying the rules of the mandate. From the perspective of the patrimonial liability of the employees, according to the Labour Code, the ways of recovering the damage caused to the company to which you are subordinated in the employment relationship differ from the ways of recovering the damage in case of non-compliance of the mandate's limits. Analyzing the two types of liability, in the situation where the administrator also has an employment contract with the company, we conclude that the practical solution and in accordance with the concern of the legislator to prioritize the application of special law is to assess the conditions of liability of the administrator to the rules from the mandate provided by art. 2017-2024 Civil Code and Law no. 31/1990, and regarding the way of establishing the liability and recovering the damage, the provisions of art. 253-259 Labour Code.

In family businesses, as in other organizations, an informal organizational culture is formed. The purpose of the research was to determine if there is a relationship between intra-family relationship and the type of organizational culture. Quantitative research has been conducted. The OCAI questionnaire was used as well as a set of questions from the authors who called it the Family Involvement Model. Data were obtained from 860 respondents, family business owners. Key findings that the values of family members are not consistent with the organizational culture in their business have been statistically confirmed. Only the hypothesis of the consistency of family values and clan organizational culture was confirmed. The study contributes to the study of family involvement in family business. Practical implications for family business owners can be seen in the building of positive influence on the creation of the organizational culture in their business. The study addresses the nature of organizational culture and the values of the family what is the originality of the research.

Abstract
This paper considers the role of capital gains taxation in enhancing tax progressivity, and argues that capital gains are the Achilles' heel of taxing the rich more effectively. We revisit the key aspects of how capital gains are taxed and address the main arguments against taxing capital gains more heavily: (i) it would discourage socially beneficial activities, such as innovation, (ii) implementing structural changes is unadministrable, and (iii) the 'lock-in' effect means that increasing the tax rate is an inefficient way to raise revenue. To address concerns with the unpopularity of taxing unrealized gains during one's lifetime and retroactive taxes, we conclude with a partial proposal for constructive realization at death that would apply only to gains accrued after a certain date, while allowing for discounted pre-payments of tax liability.

The development of technology, communication, and information has had a major impact and has also changed people's perceptions of public services. People want public services that are fast, transparent, accountable, and accessible. Digital transformation is an effort made by the government to meet people's expectations for public services. The Ministry of Finance is one of the institutions that has been able to implement digital transformation programs in the public sector. The digital transformation program carried out allows the Ministry of Finance to quickly adapt to new habits at work during the Covid-19 pandemic to maintain the continuity of the organization's tasks. This study aims to determine the various factors that support the implementation of the digital transformation program at the Ministry of Finance. The study used a descriptive method with a qualitative approach. The data was obtained through a literature study by examining various literatures related to the Ministry of Finance's digital transformation program. The results of the study show that the digital transformation program at the Ministry of Finance is strongly supported by the commitment and full support of the leader, resources (infrastructure, system, human resources, and regulations), and employee engagement.

Appendix: "Statement and brief for the Republic of Korea" referred to the Committees on Foreign Relations of the Senate, reprinted from the Congressional record of Sept. 19, 1919. ; Mode of access: Internet.