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The purpose of this paper is to develop a methodology for automatically determining the optimal allocation of police officers in accordance with the division and organization of labor.

The problem is defined as the problem of the goal programming for which the mathematical model of mixed integer programming was developed. In modeling of the scheduling problem the approach police officer/scheme, based on predefined scheduling patterns, was used. The approach is applied to real data of a police station in Bosnia and Herzegovina.

This study indicates that the determination of monthly scheduling policemen is complex and challenging problem, which is usually performed without the aid of software (self-rostering), and that it can be significantly facilitated by the introduction of scheduling optimization approach.

The developed mathematical model, in its current form, can directly be applied only to the scheduling of police officers at police stations which have the same or a similar organization of work.

Optimization of scheduling significantly reduces the time to obtain a monthly schedule. In addition, it allows the police stations to experiment with different forms of organization work of police officers and to obtain an optimal schedule for each of them in a short time.

The problem of optimal scheduling of employees is often resolved in other fields. To the authors knowledge, this is the first time that the approach of goal programming is applied in the field of policing.

This article examines the extent to which costs imposed on customers and other factors influence tax-motivated income shifting when corporate taxpayers expect tax rates to decline. I find that sellers of durable goods shift defer less income to lower tax rate periods than sellers of nondurable goods. This is consistent with shifting firms considering the effect of their income shifts on their customers. There is also limited evidence that firms with greater market power shift more income than other firms. In addition, I find evidence that, controlling for political costs and scale effects, smaller firms shifted more income than larger firms. This result is inconsistent with a “tax sophistication” hypothesis that larger firms are better able to engage in tax planning activities than smaller firms.

This paper aims to address the relevance and impact of the fourth industrial revolution through a theoretical and practical perspective. The authors present both the results of a literature review, highlighting the new competences required in innovative workplaces and a pivotal case, which explores challenges and skill models diffused in industry 4.0, describing the role of proper organizational learning processes in shaping new work cultures.

The paper aims to enhance the discussion around the 4.0 industrial revolution addressing both a theoretical framework, valorizing the existing scientific contributes and the situated knowledge, embedded in a concrete organizational context in which the fourth industrial revolution is experienced and practiced.

The findings acquired through the case study endorse what the scientific literature highlights about the impact, the new competences and the organizational learning paths. The conclusions address the agile approach to work as the more suitable way to place humans at the center of technological progress.

The paper explores a specific organizational context, related to a high-tech multinational company, whose results illustrate the empirical evidence sustaining transformations in the working, professional and organizational cultures necessary to face the challenges of the fourth industrial revolution. The research was conducted with the managers of an international company and this a specific and limited target, even though relevant and interesting.

The paper connects the case with the general scenario, this study currently faces, to suggest hints and coordinates for crossing the unfolding situation and finding suitable matching between technological evolution and the development of new work and professional cultures and competences.

Due to the acceleration that the COVID-19 has impressed to the use of digital technologies and remote connexion, the paper highlights some ambivalences that the quick evolution of the new technologies entails in relation to work and social conditions.

The opportunity to match both a literature analysis and an in-depth situated case study enhances the possibility to achieve a more articulated and complex view of the viral changes generated in the current context by the digitalization process.

The shift to the fourth industrial revolution presents new sustainable development challenges. The externalities of the second and third industrial revolutions were related to the degradation of the biosphere. It is suggested that the externalities of the fourth industrial revolution, underpinned by artificial intelligence, are extending the repertoire of externalities to include the degradation and manipulation of cognition and by extension the fabric of society. The implications for South Africa’s transformation within the fourth industrial revolution are highlighted. It is shown that digital nudging and choice architecture are tools that are capable of maximising profit while externalising social value through the algorithmic manipulation of our decision-making processes. The case for an alternative explanatory framework is presented because the limitations of the prevailing conception of physical reality appear unable to adequately resolve these super-wicked problems. Constructor theory is introduced as an alternative explanatory framework, and the constructor-theoretic conception is suggested as an ontological framework that will provide better explanations. Some principles of the theory are introduced.