Perestroika - seen through a glass darkly

Article Abstract:

The USSR's economic troubles have not been caused by the dismantling of the command economy by perestroika. The Soviet economy was severely troubled before the advent of perestroika due to the misuse and misallocation of resources. The proposition that the command economy of the USSR has been dismantled is an exaggeration: while mandatory targets have been reduced to the level of directions from the central authorities, economic liberalization has been implemented only on the fringes of the economy. The USSR is hampered by a lack of information on which to make balanced economic judgments, which hinders policy makers. The economic trouble is exacerbated by the suspicion that any loosening of power at the center will encourage the split-up of the USSR.

Economic aspects, Soviet Union, Central planning, Perestroika

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Employee theft often appears legitimate

Article Abstract:

One of the largest contributing factors to preventable corporate losses is employee theft, but employers generally have little understanding of what motivates workers to steal or what the mechanics of theft are. Workers who steal from employers do not see their actions as criminal. Management efforts to improve security must address this attitude rather than just the physical ability to steal. Managerial inaction or complacency implies consent. Management must enumerate those activities which are acceptable and those which are not. Rules which apply to rank-and-file workers must be strictly observed by all levels of management if they are to be effective and fair.

Management, Employee crimes

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Employee or independent contractor: revitalizing ideas through new definitions

Article Abstract:

Both the US Senate and House of Representatives are acting to clarify the vague and complex standards that are being used to categorize workers as employees or independent contractors for employment tax purposes. The social security, Medicare and unemployment tax burdens on employers can be substantial, and penalties for improper classification can be severe. The IRS typically relies on the common law and a facts-and-circumstances test to determine classification. The proposed bills attempt to rely on a few clear factors and provide safe harbors for employers, particularly small businesses.

United States, Taxation, Laws, regulations and rules, Independent contractors, Payroll tax

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