Theories of the Employer: Risk, Control, and Innovation

Item 2: The Employer

Historical Review

In the mid-nineteenth century (when economists were starting to follow and analyze the separable functions of capitalist and entrepreneur) the employer was conceptualized as:

  • A man whose ultimate goal is to make money.
  • The one who organizes and directs the combined factors of production for products sold in the market.
  • The confident and adventurous individual who assumes the “risk” securing a rent to the “undecided” or “shy”.
  • An “innovator”.
  • A man of action, practical,
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The Evolution of the Employer: From Capitalist to Technocrat

The Evolution of the Employer

18th Century: The Capitalist

Adam Smith (1723-1790) described the employer as a capitalist owning the means of production during the Industrial Revolution.

19th Century: The Businessman

Richard Cantillon (1680-1734) viewed the entrepreneur as a businessman who buys means of production and resells at uncertain prices, assuming business risks. Jean-Baptiste Say (1767-1832) believed production value should cover all production costs and ensure profit.

Late 19th Century: The

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Economic Activities, Production & Sectors: A Comprehensive Guide

Economic Activities and Production

Definition of Economic Activities

Economic activities are all the processes used to obtain the goods and services that people need.

Production

Production encompasses all the goods and services created as a result of an economic activity.

Distribution

Distribution is the process of moving goods and services from the place of production to the consumer.

Consumption

Consumption includes all the goods and services that people buy to satisfy their wants and needs.

Payment Methods

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Fringe Benefit Tax (FBT) Guide: Calculations, Examples & Compliance in New Zealand

Fringe Benefit Tax (FBT) Guide

Calculating FBT in New Zealand

Understanding FBT Quarters

First Quarter (Q1): January – March (90 or 91 days)
Second Quarter (Q2): April – June (91 days)
Third Quarter (Q3): July – September (92 days)
Fourth Quarter (Q4): October – December (92 days)

FB Value of Free or Discounted Goods/Services

Formula: Market Value (or Cost) – Amount Paid by the Employee
Example: If a product’s price is lower than the retail price or below the manufacturing cost, it’s considered a benefit.

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Industrial Evolution and Restructuring in the Late 20th Century

Industrial Problems

1. Business Challenges and New Orientation

The onset of monetary and energy problems had specific dates (see below). However, industrial difficulties became apparent only gradually. With hindsight, these disruptions were already evident in Western economies since the late 1970s. Problems within companies played a crucial role in triggering the late 20th-century economic crisis, representing the difficulties of the post-World War II economic model. Manufacturing output experienced

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The Great Depression: Causes, Impacts, and Recovery

The Great Depression: An Overview

The Crisis of 1929

The 1929 crisis, often considered the starting point of the Great Depression, was initially perceived as a short-term financial crisis stemming from overvalued securities. This led to widespread issues in financial institutions, impacting the productive economy in the U.S. and other capitalist nations. Some believe that corrective measures like lowering the price of money and expanding the monetary supply could have mitigated the crisis.

However,

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