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1. Perakende Sektöründe Denkleştirme Uygulaması ve Çalışan Tercihleri Açısından İncelenmesi

Author:
Müge Leyla Yıldız
Publication Date:
12-2024
Content Type:
Journal Article
Journal:
AURUM Journal of Social Sciences
Institution:
Altinbas University
Abstract:
Bu çalışma, Türk İş Hukuku’nda denkleştirme kavramına ve uygulanma sürecine odaklanmaktadır. Denkleştirme uygulaması, işverenlerin çalışanları haftalık çalışma süresinin üzerinde çalıştıklarında bu fazla çalışma sürelerini sonraki haftalarda eksik çalışma olarak kullandırabilecekleri bir sistemdir. Bu sistem, işin yoğun olduğu dönemlerde çalışanların fazla çalışmalarının karşılığında ücret ve dinlenme sürelerinin dengelenmesini sağlamaktadır. Çalışan perspektifinden ele alındığında, bu sistem onlara fazla çalışma sürelerini dinlenme süresi olarak kullanma fırsatı sunar ve günümüzde esnek çalışma modeli olarak da kullanılmaktadır. Ayrıca çalışanların kendilerine dinlenme süreleri ve çalışma sürelerini dengeleme şansı vermektedir. Çalışmada, denkleştirme sürelerinin perakende sektöründeki uygulama örneklerine yer verilmiş, Türkiye’deki ve Avrupa’daki hukuki boyutu incelenmiş ve uygulama çalışanlar açısından değerlendirilmiştir. Denkleştirme uygulaması hem hukuki açıdan hem de insan kaynakları yönetimi açısından değerlendirildiğinde çeşitli avantaj ve dezavantajlar barındırmaktadır. Literatür tartışmalarının ardından 92 perakende mağazası yöneticisiyle yapılan panel toplantısı sonrasında, perakende sektöründe denkleştirme uygulamasıyla çalışan 18 satış temsilcisi ile mülakatlar yapılmıştır. Araştırmanın sonucunda, uygulamada denkleştirilemeyen süreler, denkleştirme sürelerinin takip zorluğu, iş sağlığı ve güvenliği açısından oluşan riskler, resmî tatillerde denkleştirmeyi uygulama güçlüğü, fazla çalışma karşılığında çalışana ücretinin ödenmemesi gibi sorunlara öneriler üretilmiştir. Ayrıca denkleştirme politikalarının daha etkili hale getirilmesi için çalışan ve yöneticilere yönelik eğitimlerin verilmesi sürecin şeffaf bir şekilde sürdürülmesi gerektiği vurgulanmıştır.
Topic:
Human Resources, Retail, Labor Law, equalization, and Employees
Political Geography:
Turkey and Middle East

2. The Economic Impact of an Online Retail Sales Tax in the UK

Author:
Oxford Economics
Publication Date:
11-2021
Content Type:
Working Paper
Institution:
Oxford Economics
Abstract:
Amazon have commissioned Oxford Economics to produce an independent quantitative assessment of the economic implications of the introduction of an online sales tax in the UK. On 27 July 2020, HM Treasury (HMT) announced a call for evidence around the issue of a business rates review. Contained within this document was a consideration of alternative tax bases that could raise revenue for the Exchequer to compensate for any shortfall that might be created by business rates reform. One of the options proposed was an online sales tax (OST). In this context, Amazon have commissioned Oxford Economics to produce an independent quantitative assessment of the economic implications of the introduction of such a tax in the UK. We find that that the introduction of an OST would raise around £1.6 billion in government revenue. The burden of the tax would be split between consumers, online sales platforms, and upstream businesses. Our analysis shows that a majority of the tax’s burden will most likely be borne by consumers who could lose around £1.3 billion in welfare terms. The net inefficiencies due to the OST are estimated to be around £200 million (i.e., 13% of the revenue). The government’s fiscal options will need to be assessed against a range of economic as well as procedural criteria. In our assessment of the OST against the Treasury Select Committee’s principles of taxation, we found that the OST is distortive and also could potentially restrict SMEs from competing in the retail market. Further, the disproportionate impact on households in the lowest income decile and on economically weaker regions of the UK as well as the restrictive effect on the elderly and the disabled raise questions about the fairness of the OST.
Topic:
Economics, Digital Economy, Retail, and Digitalization
Political Geography:
United Kingdom and Europe

3. Harnessing Digital Technology for Frontline Worker Mobility: Eat’n Park’s Partnered Approach

Author:
Vivian Vazquez, Jenny Weissbourd, and Amy Blair
Publication Date:
08-2019
Content Type:
Working Paper
Institution:
Aspen Institute
Abstract:
Online upskilling programs have the potential to support continuous, lifelong learning that can help adults learn new skills and advance in a changing labor market. Yet the online learning landscape can be difficult to navigate. Many workers face challenges balancing digital courses with work and personal commitments, accessing and using technology, and determining which of the many available programs signal value to employers. Companies can play an important role in making online upskilling accessible and relevant to frontline workers. Our latest report documents one partnered approach to designing and piloting an online training program for incumbent workers, led by a food service company, a civic leadership organization, and a local university in Pittsburgh, Pennsylvania. It explores how Eat’n Park partnered with Robert Morris University and the Allegheny Conference on Community Development to design and deliver digital training to frontline Eat’n Park employees. Our profile shares findings from a pilot customer service training program, focusing on the experiences of workers who participated and their managers. It includes information on program content and design, and the business case for launching training. It also offers four key practices that workers noted were important to their motivation and ability to complete the program
Topic:
Science and Technology, Labor Issues, Retail, Digitalization, and Customer Service
Political Geography:
North America and United States of America

4. The Expansion of Regional Supermarket Chains: Implications for local suppliers in Zambia

Author:
Francis Ziba and Mwanda Phiri
Publication Date:
03-2017
Content Type:
Working Paper
Institution:
Zambia Institute for Policy Analysis and Research (ZIPAR)
Abstract:
The last two decades have seen rapid economic growth in Zambia and the proliferation of foreign supermarket chain stores. However, this growth has translated into neither significant job creation nor significant poverty reduction. Furthermore, while the expansion of supermarket chains in Zambia has continued, local processing firms’ participation in supermarket value chains remains limited. This paper assesses the hindrances to local processing firms’ participation in supermarket value chains and how those firms’ participation might stimulate growth through regional trade. Our results show that local processing firms’ participation in regional supermarket value chains is constrained by a number of factors that pose either strategic or structural barriers to entry.
Topic:
Economic Growth, Private Sector, Retail, Regional Economy, and Value Chains
Political Geography:
Africa and Zambia

5. Understanding the Nature of Local-Global Interactions in Istanbul’s Retail Property Market

Author:
Fatih Eren
Publication Date:
07-2014
Content Type:
Journal Article
Journal:
The Rest: Journal of Politics and Development
Institution:
Centre for Strategic Research and Analysis (CESRAN)
Abstract:
Today, capital, people and information flows have increased more than ever before among different regions in the world. Every flow creates a different local-global interaction in its own social environment. One of social environments in which this kind of interactions occurs is property markets. There are some theories to explain the nature of local and global interactions in social sciences literature. However, the success of these theories in explaining the nature of local-global interactions in a property market became subject to a research very few. This research aims to make a contribution to this area. The study also intends to find general answers to some important questions emerge in the internationalization process of property markets. The study focuses on the three well-accepted interaction theories of social sciences, which are imperialism, globalisation and glocalisation. The validity of the assumptions of these theories in the case of Istanbul’s retail property market is questioned in this research. The emergence of social structures and the specific behaviours of these structures in local property markets may be understood better when true point of view is found out about interactions. A qualitative methodology is followed; interview and document analysis methods are used in the study. Findings show that the nature of local-global interactions experienced in Istanbul’s retail property market is very unique so it is not possible to explain t
Topic:
Globalization, Imperialism, Housing, and Retail
Political Geography:
Europe, Turkey, Asia, and Istanbul

6. Taxing Business-to-Consumer Interstate Remote Retail Sales: Economics v. Jurisprudence in the Battle Over Tax Jurisdiction

Author:
Jeptha Nafziger
Publication Date:
05-2005
Content Type:
Working Paper
Institution:
School of Public and International Affairs (SPIA), Princeton University
Abstract:
Retail sales and use taxes constitute a major component of state and local tax bases, providing critical funds for many public programs. The continued and increasing significance of nontaxed remote retail sales—interstate sales of goods by firms without sufficient presence in the destination jurisdiction—has put the long-term solvency of these tax bases and the public programs they fund in jeopardy. To a considerable extent, this problem is attributable to the oft-criticized “nexus” standard, a legal concept that limits a jurisdiction’s ability to tax remote transactions based on constitutional and stare decisis grounds. This paper offers a summary of the jurisprudence that has yielded the current nexus interpretation, an economic critique of its underlying principles, and several recommendations that could serve as policy alternatives to the status quo.
Topic:
Economics, Business, Tax Systems, Jurisdiction, Retail, Consumer Behavior, and Jurisprudence
Political Geography:
North America and United States of America