In light of future work challenges, actual human resource management (HRM) needs to be redesigned, including long-term development, regeneration, and renewal of human resources, passing from consuming to developing human resources by incorporating the concept of sustainability. Thus, sustainable HRM is seen as an extension of strategic human resources, presenting a new approach to human resource management. The labor market is constantly changing, atypical work acquiring a significant relevance, especially in these current times of coronavirus crisis restrictions. In Romania, promoting the law of teleworking transformed labor flexibility into a topic of interest, and became an increasingly vital requirement for employment and a motivating factor for Romanian employees. In such a context, this paper aims to investigate the link between employee development and worktime and workspace flexibility as relevant characteristics of sustainable HRM, job satisfaction and job performance among Romanian employees in order to identify how to redesign HRM in the face of “future work” challenges. Additionally, the paper aims to examine the impact of different types of flexibility—contractual, functional, working time, and workspace flexibility—in order to highlight the relevance of employee development and employee flexibility as important aspects of sustainable HRM in increasing the overall level of employee job satisfaction. In order to make this possible, an “employee flexibility composite indicator,” which takes into account different types of flexibility, has been developed using feedback from Romanian employees, which was gathered by a national representative survey using multiple correspondence analysis. Furthermore, the impact of both individual and employee flexibility on overall level of job satisfaction has been quantified using binary logistic regression models. Within the research, there is a particular focus on the impact of new types of workspaces (flex office, co-working, total home office, partial home officeCW, HOT, HOP) on job performance, job satisfaction, organizational performance, professional growth and development, social and professional relationships, and personal professional performance as well as on the overall level of work motivation. The empirical results revealed that these new types of workspaces are highly appreciated by employees, generating a growing interest among them. Partial home working, the mix between working from home and working in a company’s office, has been considered an optimal solution in increasing organizational performance, social and professional relationships, learning and personal development, and the overall level of work motivation. The results of the multiple correspondence analysis highlighted a medium level of flexibility among those Romanian employees interviewed, with only one third of them exhibiting high levels of productivity. The empirical analysis of logistic regression analysis pointed out the role of functional flexibility, working time, and workspace flexibility along with the flexibility composite indicator in increasing the level of job satisfaction in employees. Therefore, if the challenge is to redesign the actual human resource management in order to include the concept of sustainability, attention needs to be on a combination of employee development-flexible and time-flexible places, leading to an increase in both employee job satisfaction and organizational performance as important outcomes of sustainable HRM.

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• Purpose: This paper estimates the Tanzanian Shadow Economy (SE) from 2003 to 2015 and tests the statistical relationships between the SE and its potential causes and indicators.\ud • Methodology approach: The econometric analysis is based on a multiple indicators multiple causes (MIMIC) model. To calibrate the SE from the estimates, we adopt the value of 55.4 percentage of the SE to official GDP from the literature for the base year 2005.\ud • Findings: The SE ranges from 52 to 61% of official GDP and it slightly decreases from 2013 to 2015. Increase in inflation, unemployment and government spending were the main drivers of the SE dynamics.\ud • Research limitations: Given the challenges facing estimation of the SE (e.g., small sample size, exogenous estimate to calibrate the model, meaning of the latent variable) quantification of SE should be considered to be rough measures.\ud • Practical implications: To lower the size of the SE, the government need to keep inflation and unemployment and stable overtime; to reduce government spending because creates pressure on tax collection due to the limited tax base.\ud • Originality: This is the first study specifically focused on Tanzanian SE based on MIMIC approach. Existing estimates of Tanzanian SE are calculated by monetary models or apply a common MIMIC specification to worldwide context

The Sustainable Development Goals (SDGs) that were established by the United Nations for the year 2030 are considered the blueprint for reaching a sustainable future through addressing poverty eradication, education, social protection, environmental protection, climate change, health, job opportunities, and strong institutions. Until now, sustainable development has focused mainly on the formal sector, somehow neglecting the potential contributions of the informal sector to sustainable futures. In this context, the paper aims to analyze the main causes of the Romanian shadow economy (SE) both at the micro and macro levels, and how they can make a considerable impact on achieving a more sustainable future. The main purpose of the paper is to highlight the relevance of knowing the main determinants of this phenomenon, emphasizing that keeping the incidence of the shadow economy and its causes under control could offer an alternative in the process of achieving sustainable development. In order to do that, we use an improved MIMIC (Multiple Causes Multiple Indicators) specification of the causal variables that is grounded in an evidence-based approach through using the points of view of the Romanian entrepreneurs. Their opinions are based on a national representative survey that is based on quarterly data covering the period 2000–2017. The empirical analysis pointed out the roles of tax avoidance, bribery, a lack of trust in public officials, the poor quality of business legislation, the poor government support for entrepreneurs, high social contributions, a relatively high of corruption, high tax rates, and uncertainty about regulation policies in increasing incidences of shadow economic activity. The macroeconomic results that were revealed to be the main causes for the Romanian SE were self-employment, unemployment, part-time employment, and the lack of trust in public institutions. Therefore, policymakers need to focus on building reliable and transparent institutions with a lower level of corruption, regulations, and bureaucracy, regaining people’ confidence in public institutions, and elaborating effective strategies for tackling the undeclared activities that will contribute to the achievement of sustainable development desideratum by the fulfillment of two main SDGs. These are Goal 8: Decent work and economic growth, and Goal 16: Peace, justice, and strong institutions.