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Prior literature finds senior executives can influence auditor decision making. However, few studies have discussed the impact of employee's personal characteristics. Our research aims to fill the above research gaps by examining the impact of employee level education on audit costs. Taking A-share listed companies in Shanghai and Shenzhen from 2006 to 2021 as the research object, this paper examines the impact of employee education on audit fees. It is found that highly educated employees can effectively reduce the audit fees borne by the company, but the implementation of the Labor Protection Law weakens this inhibitory effect. In the case of low marketization level and weak Confucian culture intensity, employee education level has a more significant inhibitory effect on audit fees of listed companies. This study provides a basis for empirical research on the impact of employee attributes on auditor decision making, provides a new research perspective on the impact of labor protection law at the corporate micro level, and enriches the theoretical research on corporate governance rooted in traditional Chinese culture. We contribute to the practice that implications for evaluating the effectiveness of adopting labor protection. [ABSTRACT FROM AUTHOR]

In situations where the fundamental human right to work is threatened by unlawful termination of employment, i.e., if the termination of employment occurs contrary to the provisions of the Labor Law or another special law, the employee achieves protection through the court in a procedure which is regulated by the Civil Procedure Law. In the paper, the authors deal with the peculiarities of the litigation procedure for protection against unlawful termination of employment, but also with the normative solutions and legal consequences of unlawful termination of employment that occur for the employer. [ABSTRACT FROM AUTHOR]

This paper explores the legal framework concerning the conscientious objection rights of employees in Ireland and critically considers how the various sources within that legal framework may overlap and intersect. It specifically considers the uncertainties created by section 22 of the Health (Regulation of Termination of Pregnancy) Act 2018 and its interaction with the Constitution of Ireland, the common law, other statutory regimes in employment law, EU law and the European Convention on Human Rights. In conducting this analysis, the paper attempts to map out likely future directions of travel within the law of conscientious objection in the context of termination of pregnancy in Ireland. [ABSTRACT FROM AUTHOR]

Decent Work is considered essential to the facilitation of a transition to greener, fairer, more prosperous, and more just societies. Decent Work represents a fundamental component of the Sustainable Development Goals (SDGs) and a crucial facet of European Union (EU) environment, social, and governance (ESG) norms. Despite its prominence, the precise definition and materiality of Decent Work is obscure and remains subject to limited consensus. To understand these critical gaps, we conducted a comprehensive review with a systematic search of the literature on the subject, encompassing both scientific research and institutional publications. Our review encompassed 517 papers, with a particular focus on three key areas: (1) delineating the constituents of Decent Work, (2) exploring the materiality of Decent Work, and (3) examining how firms value, measure, and report Decent Work. The domain of regulated reporting for Decent Work and its material impact is relatively nascent, resulting in limitations in effectively measuring its tangible, material effects towards a green and just transition. Consequently, our review, with a systematic search of the literature, uncovered notable gaps within the body of literature concerning Decent Work, its substance for ESG materiality regulations, and its conspicuousness for a just transition. Furthermore, our review serves as a critical foundation for fostering discussions and emphasises the practical implications of enumerating the materiality of Decent Work, without which a just transition would be unattainable. By highlighting these deficiencies, we aim to enhance the understanding and implementation of the materiality of Decent Work within the broader context of ESG and the green transition. [ABSTRACT FROM AUTHOR]

Application of big data analytics (BDA) is seen in various disciplines within an organization to predict trends, explore opportunities and monitor performance. Among all the industries, BDA presents immense value in sustainable manufacturing (SM) given that it is an industry that consumes a high amount of energy, emits high amounts of waste and carbon emissions and requires a large amount of manpower. This paper aims at illustrating the effects of BDA in supporting SM by studying the Indian manufacturing firms which have unfavorable labor laws compared to other developing countries. With an extensive literature review, this paper discusses the relationship between BDA and sustainability, the capabilities of BDA, the concept of SM, the BDA framework for SM, the relationship between Industry 4.0 and SM and the challenges of implementing BDA. Using qualitative meta-analysis research methodology, the paper examines the nine common critical success factors that enable SM through BDA implementation by comparing 15 primary studies. Finally, the paper concludes the research findings and outlines future research directions. The study provides theoretical and practical contributions to BDA implementation in achieving effective SM practices in emerging economies. [ABSTRACT FROM AUTHOR]

The authors deal with the issue of determining the appropriate legal bases for the processing of personal data by employee representatives. The main objective of this paper is to assess the use of the relatively new European legislation on the protection of personal data in the specific environment of individual and collective employment relationships on the part of employee representatives. In the paper, the authors try to confirm that employee representatives in addition to the consent of a natural person concerned are entitled to act in line with another legal basis - the public interest (or fulfillment of legal obligations) given their position in the implementation of individual and collective labor relations. According to the authors, the choice of a specific legal basis will be based on the assumption that the employee representatives process personal data of the natural persons concerned, e.g. for the purposes of exercising the competencies granted by the relevant labor law regulations or for the purposes of managing internal relations of employee representatives (trade union membership as a personal data of a special category, fulfillment of rights arising from the trade union membership by a natural person). The authors substantiate their claims with relevant references to the practice, international legal documents and subsequently emphasize their use within specific labor law institutes. [ABSTRACT FROM AUTHOR]

The early development of employment discrimination law is often perceived as a string of important victories for plaintiffs, although the real story is quite different. Although there were solid victories, including the early creation of the disparate impact theory, the Supreme Court continually refused to adopt a more progressive judicial vision that had been percolating in the lower courts, a vision that imposed far greater scrutiny on employers and their practices. In contrast, the Supreme Court quickly moved from questioning the validity of employer practices to deferring to employer judgments, even when those judgments produced a workplace where Black workers were generally absent or holding the least desirable jobs. And as the first decade of case development progressed, the Supreme Court became increasingly worried about the plight of white workers, ultimately approving of seniority systems that effectively locked Black workers into the jobs they had held prior to the passage of the 1964 Civil Rights Act. This Article explores the first decade of employment discrimination law’s development by looking not only at Supreme Court opinions but also at what lower courts were doing. Additionally, this Article incorporates insights from the papers of Justice Powell to demonstrate how the Court moved from a short-lived protective stance to one that seemed more focused on the interests of white workers. [ABSTRACT FROM AUTHOR]

This research aims to determine the classification of legal relationships between platform service providers and online transportation drivers as gig workers (platform workers). The choice of theme is motivated by the fact that so far the legal relationship that occurs between platform service providers and online transportation drivers is a partnership relationship, but the partnership relationship that occurs does not implement the principles of partnership in its implementation in the business world. This partnership cooperation relationship is not regulated in the Law Number 20 of 2008 regarding Micro, Small, and Medium Enterprises or the Indonesian labour law because the Indonesian labour law only recognizes working relationships, while in the Law Number 20 of 2008 regarding Micro, Small, and Medium Enterprises because the original intent of the partnership in Law No.20/2008 is very different from the partnership relationship that is currently happening between platform service providers and online transportation drivers. Then the writing of this paper uses a normative juridical method with a statutory approach and an analytical approach. The legal material obtained by the author will be analyzed using descriptive analytical analysis techniques, namely a method of analyzing legal material by determining the content or meaning of legal rules in terms of partnership cooperation relationships, as well as the Civil Code. From the results of research with the above methods, the classification of legal relationships between platform service providers and online transportation drivers as gig workers (platform workers) is classified as a partnership relationship based on the Subordinate union of partnership, namely a partnership based on the merger of two or more parties that are subordinately related. [ABSTRACT FROM AUTHOR]

The right to disconnect is an increasingly urgent issue in the context of labor law and human resources, because in the digital age connectivity often has negative effects on the mental health of employees. The phenomenon is not new, but in the 1990s what started naively with an urgent telephone conversation once a week between the employer and the employee outside working hours, quickly progressed into dozens of e-mails or conversations on WhatsApp groups between the company's employees, the pursuit of which is of course not a contractual obligation, but rather an expectation from the employer. This paper is focusing on the existing legal framework on the European Union level, Romania and other member states and the directive proposal regarding the right to disconnect. [ABSTRACT FROM AUTHOR]

The present paper examines two important and up-to-date topics in labour law. First, the analysis focuses on the general aspects and the significance of the European Pillar of Social Rights (EPSR), which is the most recent legal source – except for a couple of directives and regulations based on the EPSR itself – in the social policy of the European Union. It contains several fundamental labour and social rights and one of its main aims is to promote and to strengthen these rights and values throughout the Membes States. At the same time, the EPSR is already having an impact on national labour and social law systems in the EU because of some new pieces of labour law-focused legislation. One of these new laws is the Directive (EU) 2019/1152 of the European Parliament and of the Council (20 June 2019) on transparent and predictable working conditions in the European Union that contains very important new norms regarding both the possible broad concept of the “employment relationship” and the workers’ fundamental rights. Second, the paper focuses on some relevant questions of the Hungarian labour law as a case study, analysing the possible – and already visible – impact of the EPSR and the aforemtnioned new directive. The paper tries to answer some questions based on the paper’s hypotheses centred on the possible change in the Hungarian regulation and legal interpretation taking into account the EPSR and the already cited directive. The analysis is based on the relevant regulations and laws, and the outcomes of the research focus both on some general remarks regarding the EPSR and the Directive (EU) 2019/1152 joint with the conclusions that can be drawn paying attention specifically to the Hungarian labour law system with special attention to the workers’ fundamental rights [ABSTRACT FROM AUTHOR]

The question of the labor law position of directors has long attracted the attention of both legal theory and legal practice. However, many aspects of the status of directors still remain unresolved. This is particularly characteristic of his employment status. For this reason, the paper analyzed problematic issues, first of all, in connection with appointment a director, and then in connection with the removing director from the office and the consequences that such removal has on the social and economic position of the person who performed the function of the director. In the end, the modern tendencies with regard to individual clauses, which are an almost indispensable part of the content of the contract regulating the mutual rights, obligations and responsibilities between the director and the company, were reviewed. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the association between productivity growth and job reallocation in terms of job creation and job destruction. It also finds this productivity employment relationship for heterogeneous labor market institutions of the Indian states. Design/methodology/approach: The paper uses longitudinal data of the Annual Survey of Industries of Indian manufacturing from 2009–2010 to 2015–2016 and employs fixed-effect multinomial logistic regression. Findings: The paper finds a mixed result of total factor productivity (TFP) increase on employment. An increase in TFP is positively associated with employment by reducing the probability of destroying jobs, while adversely associated with employment by reducing the probability of creating jobs. The negative association of the increase in TFP on employment is more in the Indian states with strict labor regulations. Research limitations/implications: The relationship between TFP and employment can be endogenous. TFP is calculated as output changes that are not explained by inputs, capital and labor. So, job creation/destruction may affect TFP by changing the composition of employment and/or returns on labor/capital. In addition, this study is only restricted to Indian organized manufacturing. Practical implications: The results from this study help deeply understand the Indian labor market. In particular, it provides valuable insights into the "jobless growth" in Indian manufacturing and the recent changes in labor laws. Social implications: The findings from this study provide useful information to enhance the robust growth of productive jobs and efficient reallocation of labor. Originality/value: Unlike most papers, which analyzed the relationship between productivity growth and net employment changes, the present paper finds the relationship between improvement in productivity and job reallocation in terms of simultaneous creation of new jobs and destruction of existing jobs. In addition, the paper links this relationship with the existing heterogeneous labor laws of the Indian states. [ABSTRACT FROM AUTHOR]

Remote work displays the flexibility of labor relations and expands the possibilities of conducting professional activities balanced with fulfilling personal needs. Simultaneously, when implementing the telework mode of labor relations, the problems of ensuring the equality and confidentiality of employees require special attention. Given the current global and internal threats, the effective organization of teleworking is an issue to the fore, even in countries where it was not previously given the attention it deserves. This study aims to explore the labor legislation norms of the Republic of Kazakhstan as far as remote work is concerned from the viewpoint of effectiveness. This paper includes a sociological survey among Kazakhstani organizations to determine the conditions of employees working remotely and to use it for conclusions about the effectiveness of the legislation in preventing violations of workers' rights. The study proposes mechanisms and rules aimed at the effective regulation of remote work to address the problems of confidentiality and the equal treatment of the employee, regardless of the mode of conducting his/her professional activities. This research advances knowledge in the field of legal and ethical aspects of the regulation of remote work, demonstrating the experience of developing countries with the study of the experience of Kazakhstan. [ABSTRACT FROM AUTHOR]

Public sector salary policy aims at making the salary system more transparent and keeping it at the same level in different public authorities and services. In practice, governing bodies use salary policy to demonstrate their priorities in managing the entire public sector. Such an approach frequently carries particular discriminatory features. The paper aims at presenting the system of determining the salaries of employees in public authorities and public services and giving an overview of the currently applicable legal framework in this regard. Considering the size of the public sector, a salary analysis was made on a sample of the salaries of university teaching personnel, doctors and judges. The criteria for selecting the jobs in question in the sample are the features common to each profession: independence in decision-making and work as set by the legal framework, a clear hierarchy of advancement in the profession, budget financed salaries and external evaluation related to potential advancement within the system. For each group of the aforesaid categories of employees, the similarities and differences in the salary determination system are shown. Accordingly, the extent to which the principle of equal pay for equal work is respected as stipulated by the provisions of the Labour Law, as well as potentially discriminatory elements in the determining salaries system within the public sector are established. [ABSTRACT FROM AUTHOR]

While the classification of gig economy workers under European labour law has been controversial for many years, the COVID-19 pandemic made it a priority. The role of the gig economy has changed: from being an employment option that provides supplementary income, it has become many people's main income source, which is why the European Union (EU) announced its intention to address this issue. In 2021, there was intense activity around gig economy jurisprudence across Europe, with supreme courts in several member states making judgements and new laws classifying the participants in this sector of the labour market. This paper draws on three case studies - from the UK, the Netherlands and Spain - to explore recent developments in gig economy jurisprudence and to draw conclusions for the future. [ABSTRACT FROM AUTHOR]

After a brief overview of development of the protective role of labour legislation (and the need to protect the content of the work relationship instead of formal category of workers), the authors analyse legal regulation of craft activities and the possibility of paying income tax in a lump-sum. Furthermore, the paper examines positive legal regulation of determining the disguised employment (dependent work) with craft activities subject to lump-sum taxation and, consequently, the collection of income tax and related contributions for compulsory insurance based on (disguised) employment. Finally, the need for legal changes is emphasized, implementing a complementary approach (from the standpoint of financial and labour law), to protect both the fiscal interests of the state and the rights of the disguised worker. [ABSTRACT FROM AUTHOR]

Nannies work is specific and highly sensitive, considering that it includes keeping and caring for children according to their age, taking care of physical and psychological health, safety, nutrition and hygiene, respecting their rights, personal integrity and dignity. The nannies job description includes taking care of children's daily rest, play, entertainment, school duties, free activities, and may also include taking children to and from school, on recreational and additional educational activities, with continuous monitoring and improvement of their physical, emotional, intellectual and social development. Education and upbringing of children is also an important segment of the nannies activity, as well as teaching life and social skills, according to the parents instructions. Bearing in mind the peculiarities and nature of the job of a nanny, there is a need to more precisely determine their labor protection in the law of the Republic of Serbia. By creating a more precise legislative framework for the performance of nannies, multiple benefits would be achieved: nannies would receive a higher degree of labor law protection, and parents and children would have greater security, because it would be possible for children to be cared for by professionally qualified persons in an adequately arranged space, in the prescribed manner under the continuous supervision and control of competent institutions over their work. [ABSTRACT FROM AUTHOR]

Digital technologies aren’t knocking on our doors, they are already in our homes. They have changed the way how we communicate, travel, how we do our shopping, using cars, listening music… and there are countless examples. But, they have changed the way how we work as well. Digital technologies make work easier, safer and work markets are more accessible. On the other hand, some of us do not enjoy so much in presence of digital technologies because they represent “ job killers“ or potential for violation on privacy at work. These are just few of challenges for Labour law in new digital era. [ABSTRACT FROM AUTHOR]

This paper measures the impact of signaling on labor-market outcomes by estimating the labor-market effects of attending a U.S. News & World Report Top 14 (T14) law school. Utilizing data from the American Bar Association on class profiles, we use the value added with drift methodology to estimate the causal impact of attending a particular law school and then use a regression discontinuity methodology to estimate the difference in value added between T14 and non-T14 law schools that is attributable to T14 status. We find that T14 law schools confer no signaling effect on the Bar exam, which is graded blindly, but a substantial signaling effect on employment at "Big Law" firms with more than 250 attorneys, which pay some of the highest salaries in the law profession. The lowest-ranked T14 university increases the likelihood of Big Law employment by 30 percentage points (96%) more than the highest-ranked non-T14 university. This likely reflects asymmetric information in the labor market for lawyers, and thus graduating from a T14 law school serves as a signal of a lawyer's ability. [ABSTRACT FROM AUTHOR]