The labor costs and risk of law of industrial disputes in China will groundswell with the Labor Contract Law of the PRC which has been enforced on January 1st, 2008. After enforcing the law, the increasing costs such as severance pay, financial compensation fee, the earnest of staffing placement will be estimated; at present, the Taiwanese businessmen in Shanghai had estimated the labor costs of each employee will increase 50%. However, the invisible costs, impeding management, such as the employer¡¦s command will be negotiated from only hold in employers becomes on equal terms with employees, the employers perhaps turn to relative press, even operate the working time, time off arrangement, insurance and so on. All of these will increase difficulties on human resource management. The research attempts to analyze the Labor Contract Law of the PRC, evaluates strategies of legislation from reflecting background of draft to processing of adoption, and compares differences between the new and old Labor Contract Law of the PRC, especially the Taiwanese businessmen common usage logic of Labor Law to treat the relationship between employers and employees, all of these questions should be in new evaluation standards by legislation of the Labor Contract Law of the PRC. The research collected books, articles, literatures and practical opinions in recently years to compare and analyze the Labor Contract Law of the PRC, Labor Contract Law of R.O.C and Labor Contract Law in each Country. Otherwise, analyzing three traditional industries by ¡§Analytic Hierarchy Process¡¨ and the Pearl River Delta in Dongguan as an object practically to interview the directors of Taiwanese businessmen in department of human resource arrangement and realizes their opinions and defenses after executing the Labor Contract Law of the PRC. The results of research shows after executing the new Labor Contract Law, not only makes sure the setting procedure of the Collective Contract and emphasizes the efficacy of the Collective Contract and relationship with Labor Contract Law, but also firstly provides regulation for the regional and industrial Collective Contract and exclusively Collective Contract in Law. The regulation asserts and completes the Collective Contract system, and be more important consorting with relationship between employers and employees. It is the front burner that department of human resource arrangement should re-inspect whether the Labor Contract Law legal or not to avoid suddenly complication and compensation.

Die Digitale Transformation bringt weitreichende Änderungen mit sich. Dazu gehört der Wandel der Arbeitswelt. Im Rahmen der Diskussionen um die Zukunft der Arbeit wird unter New Work eine mögliche Ausgestaltung einer modernen Form der Unternehmensorganisation diskutiert. Um New Work zu konkretisieren, wird für diesen Beitrag auf das wissenschaftliche Konzept „New Ways of Working“ (NWW) zurückgegriffen. Aufgrund der Aktualität der Thematik sind erst wenige aussagekräftige Studien zu den Wirkungen von NWW vorhanden. Die Erforschung neuer Arbeitsformen ist jedoch von besonderer Bedeutung für Unternehmen, da die abgeleiteten Ergebnisse als eine Hilfestellung bei der Veränderung von Unternehmensorganisationen dienen können. Mithilfe von Literaturreviews wird dabei die Rolle der Führungskraft im Rahmen von NWW in den Mittelpunkt gestellt und erörtert, welche Veränderungen eine Führungskraft durchlaufen muss, um in einer modernen Arbeitswelt erfolgreich zu sein. Zusätzlich werden die Auswirkungen auf die Demokratie in den Unternehmen aufgrund der Einführung von NWW diskutiert. Der Beitrag kommt dabei zu den folgenden Ergebnissen: Die Führungskraft muss im ersten Schritt selbst einen Wandel vollziehen, um Erfolg haben zu können. Zudem ist ein hohes Anpassungsvermögen notwendig, da aufgrund der Flexibilisierung der Arbeit die Mitarbeitenden ihre Individualität ausleben können. Des Weiteren setzt die Einführung von NWW einen Demokratisierungsprozess in den Unternehmen in Gang. NWW als auch die Demokratisierung von Unternehmen führen zu mehr Empowerment bei den Mitarbeitenden, was wiederum den Erfolg der Unternehmen stärken kann. Da die Forschungslage zu den aufgestellten Forschungsfragen eher dünn ist, wurden aus den Ergebnissen dieses Beitrags weitere Forschungslücken identifiziert und potentielle Forschungsfragen für tiefergehende wissenschaftliche Untersuchungen herausgearbeitet.:Inhalt Abstract 1 Einleitung 2 Theoretischer Hintergrund 2.1 Anforderungen an die heutige Arbeitswelt 2.2 New Ways of Working 2.3 Taylorismus 2.4 Wirkungen von New Ways of Working 3 Methodik 4 Ergebnisse der Literaturreviews 4.1 Führung im Rahmen von New Ways of Working 4.2 Unternehmensdemokratie 5 Diskussion und Forschungsbedarf 6 Fazit und Limitationen Conflict of interest Literaturverzeichnis

[pt] As constantes mudanças organizacionais provocadas pela tecnologia da informação e pelo aumento da competitividade global implicam em transformações profundas nas relações de trabalho. Nas grandes empresas, é clara a intensificação da prática da terceirização do setor de TI para empresas especializadas na prestação de serviços em tecnologia. Isso faz com que o profissional de TI terceirizado passe a se relacionar diretamente com duas empresas: a contratante e a contratada. O presente estudo tem como objetivo analisar como este indivíduo constrói o seu contrato psicológico com essas empresas e como ele percebe a sua situação no novo contexto do mercado de trabalho. Para tal, foram realizados estudos de caso em três empresas de atuação nacional que contratam este tipo de serviço em TI. Utilizou-se o método de pesquisa qualitativa com a realização de entrevistas semi- estruturadas com os profissionais de TI terceirizados em tais empresas. Nos resultados observou-se que o contrato psicológico é moldado por fatores que vão além dos limites do vínculo empregatício, sendo influenciado, entre outros aspectos, pelas forças do mercado, pelo contexto de vida pessoal, e pelo grau de identificação do indivíduo com as duas empresas. / [en] The continuous organizational changes caused by information technology and by the increase in global competition entail deep transformations in work relationships. The IT sector of large companies are increasingly resorting to outsourcing these services from IT specialized firms. It makes the outsourced IT professional deal directly with two firms: the contractor and the contracted. The present study aims at analyzing how this individual develops his psychological contract within these two firms, and how he becomes aware of his situation in a new labor market context. To this end, case studies were carried out in three companies operating domestically. The qualitative research method was used for effecting semi-structured interviews with outsourced IT professional in such firms. Results showed that the psychological contract is molded by factors other than the limits of the employment contract. For example, such factors as market forces, one´s personal life, and the degree of individual identification with both firms.

'Profession' and 'professional' are shifting signifiers that have taken on a range of new meanings in the past two decades as professional occupations have been reshaped by moves to 'flexible' (deregulated and decentred) work processes and work practices. The role of modern professions was significant in terms of the democratic elements of the professionalising project. But how do moves away from the modern bureaucratically-structured professions, and a professional ideal based on the concept of universal service, impact on graduates currently entering professional employment domains in which new 'performativity-based' management regimes are replacing the older control structures? This study draws on a range of sociological literature to explore both the structural and discursive changes in the meaning of profession practice. The study also draws on a number of research projects, including materials from focus group interviews of final year undergraduate students, recruitment brochures, ABS (Australian Bureau of Statistics) statistical analyses and DEST (Australia: Department of Employment, Science and Training) graduate destination studies, and policy documents. These materials are used to argue that the employment destinations of those with professional qualifications and credentials are now more stratified and more diverse and no longer necessarily coupled with a lifelong career. In addtion, the new management regimes that accompany the move to more flexible work processes and work practices are changing how those in professional work locations construct their sense of themselves as professional practitioners. Changes in the nature of professional work, and in the structural and discursive location of professional workers, have implications for education and training institutions. These institutions not only prepare workers for these occupational domains but are the main conduits through which access to work in the restructured labour markets is mediated. The study concludes by drawing attention to the need for educational research to be anchored in a 'sociology of employment' that is able to provide a more critical account of the relationship between education and training and entry into high status/low status employment domains.

Då människors syn på arbete kommit att förändras i takt med ”det nya arbetet” har det kommit att bli en mer utmanande process för organisationer att på den traditionella aspekten Behålla personal. Att arbetstagare byter jobb allt oftare är positivt för samhällets utveckling, då det kan skapa värdefulla effekter i form av kunskapsspridning och konkurrenskraft. Trots detta tycks många organisationer ha svårt att se det positiva i att deras personalomsättning ökar och mycket resurser läggs på att Behålla arbetstagare. Detta stämmer väl överens med den organisation som kommit att identifieras, vilken både arbetar för att Behålla sin personal, samt innehar hög personalomsättning. Därav syftar denna studie till att förklara i vilken utsträckning en organisation behöver förhålla sig till den traditionella aspekten Behålla, utifrån ett arbetsgivarperspektiv i en kontext av “det nya arbetet”. Studien grundar sig i en kvalitativ studie, där vi med hjälp av semistrukturerade intervjuer har samlat in vårt material. Studien har identifierat och utgått från tre centrala områden inom aspekten Behålla, vilka är människan i organisationen, lärande och utveckling, samt prestationer och belöningar. Dessa tre centrala områden har hjälpt oss att skapa förståelse för aspekten Behålla, då den utformat den teoretiska referensramen samt bidragit till studiens datainsamling. Studien visar att “det nya arbetet” handlar om att människan idag värderar sin egen framgång och lycka högre än vad människan gjort tidigare. Vi har i studien kommit fram till att den identifierade organisationen arbetar med den traditionella aspekten Behålla. Däremot sker detta arbete på gruppnivå och behöver i större utsträckning individanpassas, när det kommer till att Behålla personal. / As people's view on work have come to change as the "new work" changes, it has become a more challenging process for organizations to retain their staff in the traditional way. The fact that employees change jobs more and more often is positive for the development of the society, as it can create valuable effects in the form of knowledge dissemination and competitiveness. Despite this, many organizations seem to have a hard time seeing the positive in their increasing turnover while a lot of resources is being spent on retaining employees. This is in an agreement with the organization that has been identified, which both works to retain its staff and has a high turnover. Hence, this study aims to explain the extent to which an organization needs to relate to the traditional way of retaining, from an employer perspective in the context of "new work". The study is based on a qualitative study in which the researchers have collected their material by means of semi-structured interviews. The study has identified and started from three key areas of theory retention, which are the person in the organization, learning and development, as well as achievements and rewards. These three central areas have helped us to gain an understanding of the theory as well as they form a large part of the study, as it designed the theoretical frame of reference and contributed to the study's data collection. The study shows that "new work" is about the fact that people today values their own success and happiness more than they did before. We have found in the study that the identified organization works with the traditional way of retaining. However, this work takes place at a group level and needs to be more individually adapted when it comes to retain.

Orientador: Antônio Francisco Magnoni / Resumo: As empresas de mídia estão em transformação e essas mudanças afetam diretamente as atividades laborais dos jornalistas. Isso porque o jornalismo atual sugere a dinamização, recursos e atividades comunicativas que passaram a impor ao jornalista um rol de conhecimentos cada vez mais vasto, exigências e rotinas profissionais muito mais abrangentes e especializadas, enquanto experimenta novas funções e enquadramentos funcionais. Este trabalho buscou compreender, a partir da realização de pesquisa bibliográfica, de caráter exploratório e interdisciplinar, em áreas de Comunicação Social e Tecnologia Digital, as transformações do jornalismo, das práticas e exigências profissionais com olhar direcionado para visualizar e interpretar as interferências e mudanças profissionais havidas com os jornalistas. O objetivo também foi refletir sobre as implicações que as tecnologias, aplicativos e linguagens digitais impuseram às atividades laborais dos jornalistas. As reflexões foram baseadas, ainda, e fundamentadas na pesquisa de campo, com perfil qualitativo e executado por meio de entrevista em profundidade, com profissionais de veículos de mídias, tradicionais e digitais. Analisando os fatores e a rotina do jornalista na atualidade, uma das primeiras considerações é sobre o quão inquestionável e implacável é a crise que os veículos de comunicação enfrentam. Há outro fato inegável embutido em tal discussão: o jornalismo e as notícias, devidamente produzidas e fundamentadas, continuarão send... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Media companies are changing and these changes directly affect journalists' work activities. This is because the current journalism suggests the dynamism, resources and communicative activities that started to impose on the journalist an increasingly vast range of knowledge, demands and much more comprehensive and specialized professional routines, while experiencing new functions and functional frameworks. This work sought to understand, based on bibliographic research, of an exploratory and interdisciplinary nature, in areas of Social Communication and Digital Technology, the transformations of journalism, of professional practices and requirements with a focused eye to visualize and interpret the interferences and professional changes with journalists. The objective was also to reflect on the implications that technologies, applications and digital languages imposed on journalists' work activities. The reflections were also based on and grounded in field research, with a qualitative profile and carried out through an in-depth interview with professionals from traditional and digital media outlets. Analyzing the factors and routine of the journalist today, one of the first considerations is about how unquestionable and unforgiving the crisis that the media are facing. There is another undeniable fact embedded in such a discussion: journalism and news, duly produced and substantiated, will continue to be necessary, significant and contemporary, because they represent complex... (Complete abstract click electronic access below) / Mestre

Made available in DSpace on 2010-04-20T20:08:32Z (GMT). No. of bitstreams: 1 71050100713.pdf: 1185825 bytes, checksum: 5648e573e1812695179a3357efe25161 (MD5) Previous issue date: 2009-02-27T00:00:00Z / Inside Brazilian labor market many different types of work ties have always existed, with some contracts having better work conditions, usually associated with full-time stable contracts. Qualified workers in general had access to this kind of job. Nevertheless in the last decades work relations have gone through deep changes and less stable work ties, many times with worst conditions, have been disseminated between qualified workers. This is a phenomenon that reached labor market in Brazil as well as in other countries. In Brazil, the labor market has moved toward more flexible relations and the dissemination of work contracts outside the CLT system. This phenomenon has occurred in Brazilian labor market in a wide way, reaching both qualified and unqualified workers. Yet, the type and intensity of the consequences are specific according to different professional profiles. Researches about the effects of changes in work relations on the workers and their work trajectories are rare in Brazil. The objective of this research was to get to know the profile of Brazilian qualified worker that had worked for organizations in an exclusive way, and that had experienced in their professional life two types of work tie: standard (associated with CLT contracts) and not standard (associated with non-CLT contracts). The research also investigated the professional trajectories of this type of worker and the sense they gave to their different work ties. To collect data, 50 in deep semi-structured interviews were conducted. The interviews analyses revealed that between Brazilian qualified workers there is a wide variety of work ties, and the present research proposed a classification with 15 different work ties outside the CLT standard. Amongst this 15, there were 12 that should have been CLT ties, because according to work legislation their work conditions characterized a CLT tie. Data showed that the existence of non-CLT ties depends upon organization size and segment and also on the worker’s job. It also became clear the importance of political, social and economic context in the increase or decrease of this type of tie. The data showed that the non-CLT ties were an artifice used by organizations and workers to lower tax burden. Non-CLT ties had higher wages and fewer benefits when compared to with CLT ties. Nevertheless, the greater flexibility and freedom usually associated with this type of tie were cited only by a portion of the interviewed. Most of the researched group had positive attitudes toward non-CLT ties, and many even preferred this type of tie. Data analyses also revealed that there is a mismatch between actual labor market reality and elements of this environment: society, legislation, organizations, and workers. Society and legislation are structured based on the old labor market. Organizations don’t know how to deal with a labor force with different work ties. And the workers many times are not prepared to act in this differentiated labor market. / Dentro do mercado de trabalho sempre existiram diversos tipos de vínculos, com alguns contratos com melhores condições de trabalho, normalmente associados a contratos estáveis e em tempo integral. Os trabalhadores qualificados em geral tinham acesso a esse tipo de vaga. No entanto, nas últimas décadas as relações de trabalho têm passado por profundas transformações e houve uma proliferação de vínculos menos estáveis e muitas vezes com piores condições entre trabalhadores qualificados. Este é um fenômeno que tem atingido os mercados de trabalho tanto no Brasil quanto no exterior. No Brasil, o mercado de trabalho tem caminhado na direção de uma maior flexibilização e da disseminação de contratos de trabalho fora do sistema CLT. Este fenômeno tem ocorrido no mercado de trabalho brasileiro de forma abrangente, atingindo trabalhadores qualificados e não-qualificados. No entanto, os tipos e intensidades dos efeitos são específicos de acordo com os diferentes perfis profissionais. Pesquisas sobre os efeitos das mudanças das relações de trabalho nos trabalhadores e nas suas trajetórias profissionais são escassas no Brasil. O objetivo deste trabalho foi conhecer o perfil do trabalhador qualificado brasileiro que tenha trabalhado de forma exclusiva para empresas e que tenha vivenciado em sua vida profissional dois tipos de vínculo de trabalho: padrão (associado a contratos CLT) e não-padrão (associado a contratos Não CLT). A pesquisa investigou também a trajetória profissional deste tipo de trabalhador e o sentido que ele atribui aos seus diferentes vínculos de trabalho. Para o levantamento de dados foram realizadas 50 entrevistas em profundidade semi-estruturadas. A análise das entrevistas revelou que entre trabalhadores qualificados brasileiros existe uma grande variedade de vínculos de trabalho e o presente trabalho propôs uma classificação com 15 tipos diferentes de vínculos fora do padrão CLT. Destes 15, 12 deveriam ser vínculos CLT, pois de acordo com a legislação trabalhista suas condições de trabalho caracterizariam vínculo empregatício. Os dados mostraram que a existência de vínculos Não CLT depende do tamanho e do segmento da empresa e da função do indivíduo. Ficou clara também a importância dos contextos político, social e econômico na disseminação ou diminuição deste tipo de vínculo. A vinculação Não CLT revelou-se um artifício utilizado pelas empresas e pelos trabalhadores para diminuir a carga tributária. Os vínculos Não CLT tinham remuneração mais alta e menor acesso a benefícios quando comparados com os vínculos CLT. No entanto, a maior flexibilidade e liberdade que normalmente são associadas a esse tipo de vínculo foram citadas apenas por uma parte dos entrevistados. A maior parte do grupo pesquisado tinha atitudes positivas em relação aos vínculos Não CLT e muitos preferiam esse tipo de vinculação. A análise dos dados revelou também um descompasso entre a realidade atual do mercado de trabalho e os diversos elementos deste ambiente: sociedade, legislação, organizações e trabalhadores. A sociedade e a legislação estão estruturadas com base no mercado de trabalho do passado. As organizações não sabem lidar com uma força de trabalho com diferentes tipos de vínculo. E os trabalhadores muitas vezes não estão preparados para atuar neste mercado de trabalho diferenciado.

When analysing what the concept of work has meant historically in Sweden, acomplex image of shifting meanings emerge. Labour has been given meaning andvalue to the individual as a tool of empowerment and self-reliance and to society asa way of financing the welfare state. There has also been a conflict in how to besthandle those who fall outside of the norm of labour. The history of the SwedishNew Work Strategy is a history of conflict regarding whose responsibility it is toensure the wealth and wellbeing of the persons in unemployment or on sick leave:the state, or the individual. In this study, we use Carol Bacchi’s (2009) method fordiscourse analysis to critically analyse how labour, unemployment and sick leaveis represented in documents from two governmental agencies with close ties to boththe state, the labour market, and the individual. We conclude that the currentdiscourse surrounding labour, unemployment and sick leave is centred around theNew Work Strategy and the norm of labour. The individual is categorised as apassive recipient of the governmental agencies’ programmes. The individual isrepresented as needing to be disciplined and controlled, shaped, and conformed tothe ideal of being employable and having the ability to work full time. The goals ofthe governmental agencies are represented to be minimising the usage of sick leavebenefits or unemployment benefits. Labour is also portrayed in the documents asthe only way of financing the welfare state, and as the foremost solution to socialexclusion. Analysing how problems with unemployment and sick leave isrepresented leads to realising that the language we use may construct and constrictthe way we as individuals and as social workers understand social problems. Thiscreates possibilities of thinking differently about what social problems arerepresented to be and how best to handle them.

Bakgrund Detta arbete utgör en del av en studie som genomförs vid Enheten för ergonomi vid KTH inom ramen för projektet ”Projektering och planering av nya arbetsmiljöer – ett kompetenslyft hos fhv för kundnytta”. Mer specifikt finns bristande kunskap om vilken roll arbetsmiljöingenjörer och ergonomer har i projektering och utformning av nya arbetsmiljöer. Syfte Huvudsyftet med denna uppsats var att undersöka hur delaktiga arbetsmiljöingenjörer och ergonomer är vid projektering och utformning av arbetsmiljöer eller teknisk utrustning i ny-, om- och tillbyggnationer. Metod  För att få svar på frågeställningarna användes en enkätundersökning. En webenkät skickades ut till de arbetsmiljöingenjörer och ergonomer som har ett medlemskap i respektive intresseorganisationer. Enkäten innehöll 17 frågor, både multiple-choice frågor och öppna frågor, som besvarades av 531 personer. Resultat  Medicinsk och teknisk utbildning var de vanligaste förekommande grundutbildningarna. De vanligaste anställningarna för arbetsmiljöingenjörer var privatanställning, företagshälsovård och inbyggd företagshälsovård. De vanligaste anställningarna för ergonomerna var företagshälsovård, offentlig anställning och inbyggd företagshälsovård. För arbetsmiljöingenjörer var industri det vanligaste tillämpningsområdet, och för ergonomer det vanligaste tillämpningsområdet kontor. De ergonomer som hade en offentlig anställning var de som deltagit minst i planering och projektering. För arbetsmiljöingenjörer var det vanligast att uppdraget kom från byggherrar. För ergonomer var det vanligast att uppdraget gick direkt till dem personligen. Slutsats Av de som varit delaktiga i planering och projektering var det vanligast att ge synpunkter och förslag på åtgärder i byggprocessen. Detta var mycket vanligare än att delta i hela processen. Cirka 20 % av de som besvarade enkäten hade inte alls varit delaktiga. Av samtliga svarande var det endast ett fåtal som inte ville delta i projektering och utformning av nya arbetsmiljöer. / Background This project is a part of the project “Planning of new work environments - improvements of OHS competence for customer utility” which is a study conducted by the Unit of ergonomics at the KTH Royal Institute of Technology in Stockholm, Sweden. The role which ergonomists and work environment engineers play in the development of new work environments is today unclear, and an issue this study addresses. Aim The aim of this study was to investigate how involved work environment engineers and ergonomists are in planning and designing new work environments or technical equipment prior to building, rebuilding or extending premises. Method A survey was used to obtain information. An online survey was sent to ergonomists and work enviroment engineers with memberships in respective associations. The survey contained 17 questions, both multiple choice and open-ended questions, and was answered by 531 respondents. Result The most common basic educations were medical or technological. The most common employment forms were for work environment engineers private sector, occupational health services and joined occupational health services, and for ergonomists occupational health services, public employment and joined occupational health. The work environment engineers applied their knowledge primarily in industry settings, whereas the ergonomists worked with offices. The ergonomists with public employment participated least in planning and designing work environments. The work environment engineers primarily received their tasks from property developers. The tasks given to the ergonomists were given to them personally Conclusion Those involved in planning and designing of work environments were often advisors in parts of the constructions process, and did not participate throughout the entire process. Approximately 20 % of those answering the survey had never been part of such processes. Out of all repliers, only a few did not wish to participate in planning and designing of new work places.

Essenslieferungen, Fahrdienste oder etwa die Erledigung von Kleinstaufträgen sog. „Microjobs“, besonders seit der COVID-19-Pandemie erfolgt diese Arbeit immer häufiger unter Vermittlung digitaler Plattformen. Diese Untersuchung eröffnet den Blick auf eine in der Vergangenheit gänzlich unbekannte Form der Arbeitsorganisation, bei der einer vermeintlichen Autonomie der Plattformarbeiter ein Intermediär gegenübersteht, der seine zentrale Position zur Steuerung und Kontrolle ebendieser Plattformarbeiter nutzt und dennoch das Vorliegen eines Arbeitsverhältnisses in der Regel vehement bestreitet. Die Dissertation arbeitet zunächst die theoretischen Grundlagen und wirtschaftlichen Hintergründe derartiger Plattformarbeit heraus. Im zweiten Schritt erfolgt auf Basis von Fallbeispielen – Clickworker, Deliveroo, Upwork – erstmals eine umfassende steuerrechtliche Einordnung des Phänomens Plattformarbeit. Hierbei werden die wesentlichen Besonderheiten im Vergleich zu tradierten Arbeitsverhältnissen, insbesondere die Steuerung der Plattformarbeiter mittels algorithmusbasierter Methoden der Verhaltensökonomie, und deren Auswirkungen auf die steuerliche Einordnung ausführlich beleuchtet. Es kann nachgewiesen werden, dass abhängig von der Art der zu erledigenden Aufgaben vom Intermediär ein Anreizsystem geschaffen werden muss, welches eine indirekte Steuerung des Plattformarbeiters zum Ziel und den Bezug von Einkünften aus nichtselbständiger Arbeit zur Folge hat. Abschließend werden für die ermittelten Unzulänglichkeiten der tradierten steuerlichen Abgrenzungskriterien Lösungsvorschläge entwickelt, etwa eine Beweislastregelung zu Gunsten der Plattformarbeiter. Auf Grund des Querschnittcharakters des Themas schafft die Arbeit zugleich interessante Ansatzpunkte für andere Rechtsgebiete, beispielsweise das Arbeits- oder Vertragsrecht. Stand des Werkes ist Juli 2020.