A flat tax is a tax with a single rate on the taxable amount, after accounting for any deductions or exemptions from the tax base. It is not necessarily a fully proportional tax. Implementations are often progressive due to exemptions, or regressive in case of a maximum taxable amount. There are various tax systems that are labeled "flat tax" even though they are significantly different. The defining characteristic is the existence of only one tax rate other than zero, as opposed to multiple non-zero rates that vary depending on the amount subject to taxation.
A progressive tax is a tax in which the tax rate increases as the taxable amount increases. The term progressive refers to the way the tax rate progresses from low to high, with the result that a taxpayer's average tax rate is less than the person's marginal tax rate. The term can be applied to individual taxes or to a tax system as a whole. Progressive taxes are imposed in an attempt to reduce the tax incidence of people with a lower ability to pay, as such taxes shift the incidence increasingly to those with a higher ability-to-pay. The opposite of a progressive tax is a regressive tax, such as a sales tax, where the poor pay a larger proportion of their income compared to the rich.
The neurodiversity paradigm is a framework for understanding human brain function that recognizes the diversity within sensory processing, motor abilities, social comfort, cognition, and focus as neurobiological differences. This diversity falls on a spectrum of neurocognitive function. The neurodiversity paradigm argues that diversity in human cognition is normal and that some conditions generally classified as disorders, such as autism, are differences and disabilities that are not necessarily pathological.
A job interview is an interview consisting of a conversation between a job applicant and a representative of an employer which is conducted to assess whether the applicant should be hired. Interviews are one of the most common methods of employee selection. Interviews vary in the extent to which the questions are structured, from an unstructured and informal conversation to a structured interview in which an applicant is asked a predetermined list of questions in a specified order; structured interviews are usually more accurate predictors of which applicants will make suitable employees, according to research studies.
Work-to-rule, also known as an Italian strike or a slowdown in United States usage, called in Italian a sciopero bianco meaning "white strike", is a job action in which employees do no more than the minimum required by the rules of their contract or job, and strictly follow time-consuming rules normally not enforced. This may cause a slowdown or decrease in productivity if the employer does not hire enough employees or pay the appropriate salary and consequently does not have the requirements needed to run normally.
In human resources, turnover refers to employees who leave an organization. The turnover rate is the percentage of the total workforce who leave over a certain period. Organizations and wider industries may measure their turnover rate during a fiscal or calendar year.
Overqualification is the state of being educated beyond what is necessary or requested by an employer for a position with the business. There can often be high costs for companies associated with training employees. This could be problematic for candidates resulting in failure to secure employment for the position in question. Employers foresee costs related to hiring such “overqualified” candidates. When seeking employment, candidates should consider providing explanation to potential employers as to why they are seeking a position that requires less skill, education and therefore less pay than their education and experience qualify the candidate for.
Social security, in Australia, refers to a system of social welfare payments provided by Australian Government to eligible Australian citizens, permanent residents, and limited international visitors. These payments are almost always administered by Centrelink, a program of Services Australia. In Australia, most payments are means tested.
A dead-end job is a job where there is little or no chance of career development and advancement into a better position. If an individual requires further education to progress within their firm that is difficult to obtain for any reason, this can result in the occupation being classified as a dead-end position. Based on human resources and career strategist Toni Howard Lowe, some individuals who have worked for the same company for several years may not be privy to the signs that they are currently employed in a dead-end job.
Vegaphobia, vegephobia, veganphobia, or veganophobia is an aversion to, or dislike of, vegetarians and vegans. The term first appeared in the 2010s, coinciding with the rise in veganism in the late 2010s. Several studies have found an incidence of vegaphobic sentiments in the general population. Positive feelings regarding vegetarians and vegans also exist. Because of their diet, others may perceive them as more virtuous or principled.
The Government of Canada introduced multiple temporary social security and financial aid programs in response to the economic impacts of the COVID-19 pandemic in Canada. The initial CA$82-billion aid package was announced on March 18, 2020 by Justin Trudeau.
The Great Resignation, also known as the Big Quit and the Great Reshuffle, was a mainly American economic trend in which employees voluntarily resigned from their jobs en masse, beginning in early 2021 during the COVID-19 pandemic. Among the most cited reasons for resigning included wage stagnation amid rising cost of living, limited opportunities for career advancement, hostile work environments, lack of benefits, inflexible remote-work policies, and long-lasting job dissatisfaction. Most likely to quit were workers in hospitality, healthcare, and education. In addition, many of the resigning workers were retiring Baby Boomers, who are one of the largest demographic cohorts in the United States.
Tang ping is a Chinese slang neologism that describes a personal rejection of societal pressures to overwork and over-achieve, such as in the 996 working hour system, which is often regarded as a rat race with ever diminishing returns. Tang ping means choosing to "lie down flat and get over the beatings" via a low-desire, more indifferent attitude towards life.
Diversity, equity, and inclusion (DEI) are organizational frameworks which seek to promote the fair treatment and full participation of all people, particularly groups who have historically been underrepresented or subject to discrimination on the basis of identity or disability. These three notions together represent "three closely linked values" which organizations seek to institutionalize through DEI frameworks. The concepts predate this terminology and other variations include diversity, equity, inclusion and belonging (DEIB), inclusion and diversity (I&D), justice, equity, diversity and inclusion, or diversity, equity, inclusion and accessibility.
Quiet cutting is a strategy from employers where employees are reassigned to a different role rather than being laid off. The term arose in 2023 to describe a phenomenon seen in the American labor market. Although the nation had a strong job market during this time, quiet cutting was being adopted by companies due to economic worries of the future. Companies were observed to use this approach to fulfill crucial roles while simultaneously reducing costs. According to the financial research platform AlphaSense, conversations about reassignments during corporate earnings calls more than tripled between August 2022 and August 2023. Although the term "quiet quitting" was invented in 2023, the strategy had been seen before.
In human resources, resenteeism refers to a form of professional dissatisfaction wherein individuals choose to remain in unfulfilling jobs breeding resentment and a sense of entrapment. This is because they either unable to find a more applicable position, or are concerned about the perceived risks associated with changing employment. Individuals experiencing resenteeism will have poor employee engagement and may appear disillusioned, embittered, miserable, and unhappy. Resenteeism arose following the COVID-19 pandemic and the Great resignation where people reevaluated their work-life balance in the face of cost-of-living increases and is an extension of quiet quitting. Resenteeism is a form of occupational burnout.
Loud quitting refers to a type of employee disengagement in which individuals openly share their discontent, desire for change, and intention to leave. These individuals may refuse to do tasks that they deem unnecessary and by sharing their contempt with colleagues, may spread their disenchantment and disengagement. Loud quitting may arise from perceived workplace inequities, subpar compensation, and an unresponsive employer.
In human resources, quiet thriving refers to employees who actively craft their job in order to stay engaged and improve their mental state. Quiet thriving provides employees with a sense of agency that builds resilience and allows employees to find purpose in their roles and reduces occupational burnout. Quiet thriving may lead to additional career opportunities.
In human resources, performance punishment also known as quiet promotion refers to the burdening of high-performing employees with additional work, often without compensation or promotion.
In human resources, quiet hiring refers to the practice of having an employee take on a new responsibilities or a role within their company due to need. The role may be temporary or permanent, and the reassignment may not align with employee interests. Quiet hiring often occurs during economic slowdowns as a cost-saving measure.
