As globalization is under its way, enterprises should take the turbulent business environment into account as the normal conditions. Furthermore, the advancement of information technology (IT) facilitates the information flow between departments inside and outside organization, and which brings us more convenient & flexible communication. The force of globalization and the IT impact is not only influence the employment systems, but also restructure the relationship among them. Following the dramatic change is that enterprises try their best to look for flexibility to cope with business needs. Unlike the traditional employment system, the dispatched employment is a system which involves the interaction among the three parties (dispatched worker, dispatch agency and working enterprise). The purpose of this research is to investigate the operation of this atypical employment from the perspective of working enterprise in the consumer banking. The method employed in this research is in-depth interview with eight cases. The purpose of interviewing can be classified into three aspects: 1. Understanding the operations of working enterprise associated with dispatched affairs, including reasons for employing dispatched workers, positions, and standards for selecting dispatch agency. 2. From the enterprises point of view, how the dispatch agencies dispatch their workers, including the services offered from dispatch agencies, recruiting, and the management of employment relationship, etc. 3. What are the expectations from the working enterprise, and how should the government and dispatch agency work hand in hand to make the whole process smoothly.

Magistriniame darbe analizuojama Europos Sąjungos šalių nekilnojamojo turto mokestinė sistema, siekiant numatyti šio mokesčio tobulinimo kryptis Lietuvoje. Lietuvos nekilnojamojo turto mokesčio sistema yra kūrimosi cikle, todėl nėra pritaikyta kiekvienam regionui kaip daugelyje Europos Sąjungos šalių. Tačiau daugelyje ES šalių, o ypatingai Lietuvoje įteisinta daug nekilnojamojo turto mokesčių lengvatų, kurios sudaro sąlygas korupcijai bei šešėlinei ekonomikai, o kartu iškreipia Mokesčių etikos kodekso taisykles. Tad norint skatinti smulkų ir vidutinį verslą, svarbu nustatant tarifus bei parenkant vertinimo metodiką atsižvelgti į regioninius ypatumus. Dabartinis pasirinktas turto vertinimo metodas, masinis turto vertinimas, neturi tokio efektyvumo, kaip buvo tikimąsi. Metodas ne tik, kad neišsprendė anksčiau buvusių problemų, bet sudarė prielaidas naujoms. Esant tokiai situacijai, tikslingiau būtų taikyti nekilnojamojo turto mokestį, susietą su žemės verte, apie kurio taikymą svarsto daugelis ES šalių. / The purpose of master work is to analyse the current situation of the real estate taxing system in the European Union countries and provide the perfect ways for this tax in Lithuania. The real estate tax system in Lithuania is on the creation cycle, so it doesn‘t adjust to each region as in many European Union countries. However in many EU countries, and especially in Lithuania are validate many privileges of the real estate tax, which make a reserve of the corruption and the black economy and also it twist the rules of the Taxes ethical codex. On purpose to stimulate a small and medium enterprises, it‘s very important estimate the rates and the value method regard to regional peculiarity. The current value method of the real estate, massive appraisal, doesn‘t have such efficiency, how was expected. The method doesn‘t crack the latest problems but made presumptions to new. In that case it would be advisable to practise the real estate tax, which is relate with the land value, about what consider many EU countries. The real estate tax impact not only laws or real estate value, but also taxing policy of the local government. From the local government chosen policy depends concatenations between authority and enterprisers, to manage motivate this tax incomes resorting for towns image and together for raising investment. To make the real estate system working in maximal function, it‘s necessary all named elements of jus base constantly development.

La procédure fiscale répressive s’est ouverte à une large prise en compte des droits du contribuable. De la vérification à la perquisition, en passant par l’interrogation de l’individu, le pouvoir fiscal se trouve encadré, contrôlé, obligé de se déployer par référence à un ordre supérieur. La recherche des faits et l’administration de la preuve véhiculent une haute idée tant de l’individu que des garanties de justice. La protection procédurale, y compris en ce qu’elle requiert de l’accusation fiscale de faire la preuve complète des composantes de l’infraction et oblige l’Etat de tout mettre en œuvre pour conjurer l’arbitraire, laisse intacte le pouvoir de persuasion de l’administration des impôts. Massives, les facilités de preuve de celle-ci sont sans commune mesure avec les possibilités du contribuable, ce justiciable qui demeure tout de même un assujetti quelle que soit sa capacité argumentative. Cette latitude procède de la diversité des mécanismes de répression et de preuve mis à la disposition des services fiscaux. Elle découle aussi et surtout de l’approche de la culpabilité : afin de consolider le pouvoir fiscal, le système juridique a créé la théorie de l’infraction délibérée et habilite le fisc à s’y fonder, devant le juge pénal comme le juge de l’imposition, pour l’emporter facilement. / The repressive tax procedure has opened up to a wide consideration of the taxpayer's rights. From the verification to the search, through the interrogation of the individual, the fiscal power is framed, controlled, forces to be deployed in reference to a higher order. The search for facts and the administration of the evidence convey a high idea of both the individual and the guarantees of justice.Procedural protection, including in that it requires the tax charge to fully prove the components of the offense and obliges the state to do everything possible to ward off arbitrariness, leaves the tax administration’s power of persuasion intact. Massive, the proof facilities of this one are out of proportion to the possibilities of the taxpayer, that person who remains a taxable person regardless of his argumentative capacity.This flexibility stems from the diversity of the repressive and evidential mechanisms available to the tax services. It also follows from the approach of guilt: in order to consolidate fiscal power, the legal system has created the theory of deliberate infringement and empowers the tax authorities to rely on it, before the criminal judge as well as taxation judge, to win easily.

Syftet med denna studie är att förklara och skapa förståelse för varför företag väljer att hyra in personal samt vilka för- och nackdelar detta medför för företag. Utifrån att studiens syfte är att skapa förståelse passar en kvalitativ studie in. Valet föll specifikt på att göra en kvalitativ fallstudie. Empiriinsamlingen genomfördes genom semistrukturerade intervjuer med tio väl utvalda respondenter på fallföretaget.Studien visar inte några tydliga resultat om en jämförelse görs mot tidigare forskning. Fallföretaget ser andra för- och nackdelar än den generella forskningen menar på. Detta kan tyda på att motiven bakom beslutet att hyra in personal är individuellt och helt enkelt varierar mellan företag. En annan anledning att det inte samspelar med tidigare forskning kan vara att det är annan tid nu när denna studie genomförts än vad det varit då tidigare forskning genomförts.Inhyrning av personal rymmer många aspekter och denna studie har egentligen bara berört några av dem. Framtida forskning skulle kunna fokusera mer på exempelvis arbetsmiljö eller studera kostnaderna kring inhyrning av personal ytterligare. Intressant vore även att se på detta fenomen från andra vinklar, den inhyrde konsultens eller varför inte bemanningsföretagets. / The aim with this study is to explain and search for understanding in why companies chose to hire temporary agency workers, and which pros and cons this bring to the company. Based on the purpose of the study, to search for understandning, a qualitative study suits. The choice fell on doing a qualitative case study. The empirical collection was implemented through semi-structured interviews with ten well selected respondents from the case company.The study doesn’t show any distinct results comparing to previous research. The case company sees other pros and cons then the general research has shown. This could indicate that the reason for hiring extra staff is individual and simply varies from company to company. Another reason could be that it’s another time of living now than when previous research were accomplished.The use of temporary agency workers contains many aspects and this study only refer to some of them. Future research could for example focus on work environment or look further into the costs of hiring staff. It would also be interesting to look att this phenomenon from different point of views, maybe the hired consult or why not the staffing company.

面對知識社會「第三波經濟」下潮流，企業面臨經營環境快速變化以及全球化的競爭壓力，新的人力資源管理策略在知識社會發展過程中極為重要，人力資源彈性運用於是成為人力資源管理的關鍵組成因素。本文研究主題為人力資源彈性化趨勢下產物一派遣僱用制度之勞資關係。本文試圖透過對於派遣業三個主要行為者一派遣企業、要派企業和派遣勞工互動關係來了解派遣勞-之處境與勞動條件。 本文研究方法採質化研究方法，以研究目的找尋相關文獻資料，依據文獻資料，作為設計問卷內容的依據。本研究的主要研究對象包括了派遣企業、要派企業、法律制度和派遣勞工，此四獨立變項(independent variables)決定了依變項(dependent variables)－三方之勞資關係（派遣企業、要派企業與派遣勞工），本研究以此較廣泛研究架構作切入面接了解。本文研究共計五大面向： 一、台灣人力派遣運作模式一需求面，了解台灣經濟發展過程中有何原因促使企業對於彈性化人力有需求進而和派遣企業合作，是成本考量亦或對技術需求？作為市場需求者的要派企業產業類別為何，分析型塑派遣市場之經濟發展因素和需求者之特性。 二、台灣人力派遣運作模式－供給面，分析派遣企業，如何取得技術來源、進入市場因素、如何保持技術上優勢以及在經營過程中遭遇之問題。此外供給面尚有外在因素，即指相關立法對該產業規範和產業組織，了解供給者特性和如何在市場中運作。 三、派遣企業與要派企業間互動關係，分析台灣派遣業市場中供、需雙方互動關係，是指雙方在前述市場架構中，對派遣勞工管理權之認知，對於契約之執行情形，而執行情形又如何決定勞資關係。 四、人力派遣下的勞資關係探討，解構派遣企業、要派企業與派遣勞工三方間模糊的勞資關係，定義勞方資方的角度，釐清派遣企業與要派企業問易產生爭議的指揮命令權歸屬，又是如何決定三方之勞資關係。 五、台灣派遣企業運作模式與先進國家經驗比較 台灣相關發展經驗多半移植歐、美、日等先進國家經驗，但個別國家有其獨特社會、經濟背景，其發展模式未必全盤適用於台灣地區。因此本論文對於台灣派遣產業之比較研究，分析派遣產業在台灣所必須面臨特殊條件限制。 根據上述研究主題與方法，本文內容架構為： 第一部份（第二章）、文獻探討，透過學者研究了解人力資源彈性化制度之興起因素與其非典型發展制度類型，並了解非典型僱用制產業一派遣業在實際運作上所可能衍生問題。 第二部分（第三章）、派遣業發展現況，藉由全球各國和台灣派遣業發展現況，分析與比較不同國家、地區派遣產業興起因素、勞資關係和相關立法規範，並對台灣派遣業運作模式、勞資關係與全球各國比較。 第三部分（第四章）、研究發現與分析，透過對於派遣企業個案訪談以了解派遣業興起之供需因素、供需雙方互動關係以及雙方合作關係對於三方勞資關係影響。 第四部分（第五章）、結論與建議，由台灣派遣業調查成果分析可並與前人相關文獻比較，歸納出台灣人力資源彈性化制度之特質以及對於企業勞資關係影響。 關鍵字 人力資源彈性化(flexible HRM systems) 派遣勞動(Temporary Agency Work, TAW) 派遣企業(Dispatched enterprises) 要派企業(User enterprises) 派遣勞工(Dispatched worker)

Introduction: Temporary working agencies (TWAs) within the healthcare industry has exploded within the last 10 years. The temporary agency workers (TAWs) have a unique triangular employment agreement, resulting in leadership and employesship complexities. Leadership and employeeship has been linked to many aspects within an organization such as employee’s health and well-being, productivity, effectiveness, and satisfaction. Purpose: The purpose of this study is to explore and describe the perceptions of desirable leadership, and employeeship in a client organization for temporary agency nurses. Method: The study is qualitative and uses the Interpretative Phenomenological Analysis (IPA) method and follows the Standards for Reporting Qualitative Research (SRQR). Results: The TAW nurses desire a manager that is sincere and involved, and a manager as a guide when it comes to leadership and a desire to work independently, collaborate and respect each other and for there to be humor when it comes to employeeship in client organizations. Conclusion: Desirable leadership and employeeship that the TAW nurses desire is foremost linked to relations-oriented leadership behavior according to the Task, Change and Relations (TRC) model for leadership. The TAWs have a unique triangular employment, that result in complexities. / Under de senaste tio åren har bemanningsbranschen inom sjukvården expanderat. Bemanningsanställda har en unik triangulär anställningsform som kan leda till ledarskap- och medarbetarskapskomplexitet. Ledarskap och medarbetarskap har tydligt kopplats till många aspekter inom en organisation såsom anställdas hälsa och välbefinnande, produktivitet, effektivitet och tillfredsställelse. Syftet med studien är att utforska och beskriva sjuksköterskors uppfattningarna av önskvärt ledarskap och medarbetarskap i en klientorganisation. Studien är kvalitativ och använder Interpretative Phenomenological Analysis (IPA) och följer Standards for Reporting Qualitative Research (SRQR). Resultatet visade att önskvärda ledarskapet i klientorganisationer är en ledare som är uppriktig och involverad och en ledare som vägleder. Önskvärt medarbetarskap i klientorganisationer är att arbeta självständigt, samarbeta, respektera varandra och humor. Slutsatsen är att önskvärt ledarskap och medarbetarskap i klientorganisationer är främst kopplat till det relationsorienterade ledarskapsbeteendet enligt Task, Relations and Change (TRC) modellen.