The focus of this study was on traumatic suicide attempt due to lack of remuneration to the clergy by the church: a pastoral care perspective. The assumption was that no one in the church took responsibility of caring for clergy families. Trauma referred to a spiritual wound in the soul of humankind and it is a spiritual event when humankind was experiencing loss of faith, loss of hope, loss of trust, loss of meaning, loss of innocence and when the spiritual wound was being healed spiritually. Suicide was defined as purely personal act that appeared to be entirely the outcome of the extreme personal unhappiness of the minister who as a result of non-payment of their stipend by the church. The operational framework of research methodology included: the research design, literature review and interviews; data collection method and data analysis and interpretation. The Uniting Presbyterian Church in Southern Africa belongs to the Reformed family of the Protestant churches. In this project, semi-structured scheduled interview open-ended Questions were designed to allow interviewers free movement. The concluding chapter dealt with research findings and recommendations to the church. / Dissertation (MA Theol)--University of Pretoria, 2014. / gm2014 / Practical Theology / unrestricted

Aus der Einführung: "Glaubt man euphorisch gestimmten Zeitgenossen der 1950er Jahre, verhieß das »Atomzeitalter« vor allem Gutes: »Die Welt von morgen erwartet uns! Schon stehen wir an der Schwelle, um durch die weit geöffnete Tür in ein neues Zeitalter hinein zu schreiten. Es wird beherrscht von der Atomtechnik und von der Eroberung des Weltalls über uns. Vieles in unserem Leben wird sich dann wandeln. «1 So lautet ein Text im Sammelbildalbum der Firma Birkel, das seit den frühen 1950er Jahren in der Bundesrepublik erschien. Die Atomtechnik wird hier ganz positiv an den Beginn eines neuen, besseren Zeitalters gesetzt, welches den Menschen seiner Erd-Bindung entheben und alte Menschheitsträume realisieren werde: die Eroberung des Weltalls und der Meere, die Überwindung von Zeitund Raumgrenzen sowie Wohlstand und Fortschritt. Mehrere Sammelbilder zeigen schließlich mögliche Einsatzgebiete der Atomtechnik: als Energielieferant, als Antriebstechnik und zur Ertragssteigerung in der Landwirtschaft."

Main focus of the thesis "Remuneration of employees in non-profit organizations" is an analysis of the remuneration of employees of non-governmental non-profit organizations in the Czech Republic. The goal is to determine which systems of remuneration are mostly used in NGOs and find out how important is remuneration for employees in non-profit organization and to what extent is it for them satisfactory

京都大学 / 0048 / 新制・課程博士 / 博士(人間・環境学) / 甲第20470号 / 人博第820号 / 新制||人||196(附属図書館) / 28||人博||820(吉田南総合図書館) / 京都大学大学院人間・環境学研究科共生文明学専攻 / (主査)教授 前川 玲子, 教授 佐野 亘, 教授 小畑 史子 / 学位規則第4条第1項該当 / Doctor of Human and Environmental Studies / Kyoto University / DGAM

The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. The study highlights the fundamental role of ethics and professionalism as main components of audit firm culture in Sri Lanka. The auditors operate as per code of ethics promoting independence and transparency which is essential in developing trust and reliability in financial reporting and audit services. Work-life balance is another critical cultural aspect that significantly influences audit quality. Lack of emphasis on personal well-being and work-life balance will negatively impact auditors' performance and job satisfaction. The hierarchical structures in Sri Lankan society are also seen in audit firms, affecting business culture. Therefore, open communication within audit teams and senior management is essential for knowledge sharing and conflict resolution. The implementation of modern technology, improving technical skills, and regular training in accounting and auditing standards have been identified as vital factors in ensuring audit quality. Furthermore, the study recognizes that competitive remuneration and the recognition of professional auditors play a substantial role in retaining and motivating staff as equal opportunity audit firm culture ultimately enhances audit quality. The Sri Lanka’s regulatory influence and audit framework highlights the importance of adherence to ethical and professional standards where practicing audit firms influences its culture and improve audit quality. The interaction of the above factors forms the culture within audit firms in Sri Lanka, subsequently impacting the quality of audit services. Addressing these aspects Sri Lanka can enhance its audit quality and create a reliable financial reporting environment

The Board of directors of industrial enterprise is the most important body responsible for achieving a balance of interests between shareholders and managers. The management system of remuneration of the members of the Board of directors in an industrial company formed from an attraction of the Board of directors of highly qualified specialists. However, this aspect does not indicate getting great results and quality solution of the task facing him. Thus, in modern industrial production the problem of managing the system of remuneration of members of the Board of directors is quite acute. The aim of the research was the development improvement of the system of remuneration of the members of the Board of directors at the industrial enterprise. / Совет директоров промышленного предприятия – это важнейший орган, осуществляющий достижение равновесия интересов между акционерами и руководителями. Управление системой вознаграждения членов совета директоров на промышленном предприятии формируется из привлечения в совет директоров специалистов высочайшей квалификации. Однако данный аспект не свидетельствует о получении высокого результата и качественного решения стоящих перед ним задач. Таким образом, в условиях современного промышленного производства проблема управления системой вознаграждения членов совета директоров стоит достаточно остро. Целью исследования стала разработка усовершенствования системы вознаграждения членов совета директоров на промышленном предприятии.

The text explores the challenges that generative AI poses to EU copyright law, focusing on two main issues: the use of copyrighted materials in developing AI models and the publication of generated digital content. The inquiry assesses the applicability of existing copyright exceptions for tasks like data mining, temporary reproduction, and database rights during the development of AI models. For the publication of generated content, the focus is on determining conditions for legal recognition as a derivative work. The text argues that generative AI falls under the flexible concepts of Arts. 3 and 4 CDSMD, with potential support for AI models generating marketing or entertainment content. However, existing exceptions do not fully support the generative AI development process. Commercial deployment of generated output may not be covered by exceptions, and its classification as a lawful derivative work depends on further clarification from the EU legislator or CJEU. The text suggests that non-authorial output should be allowed as derivative works, considering the low threshold for originality and recognizability criteria. To be lawful, derivative AI works should incorporate original parts that fade into the background, with personal style not protected by copyright but considered in an adapted derivatives test. Fair remuneration is proposed for generative AI services to address economic impacts on creatives.

Bakgrund: Förmågan för ett företag att överleva och blomstra beror i stor utsträckning på tillgången till resurser från olika intressenter. För att intressenterna ska vilja tillhandahålla resurser är det kritiskt för företaget att dess handlingar uppfattas som legitima. Utformandet av den rörliga ersättningen till ledande befattningshavare är en sådan handling som enligt lagstiftning år 2019 måste kommuniceras genom ersättningsrapporter från publika bolag till dess intressenter, där intressenterna sedan får göra en bedömning huruvida ersättningen kan erhålla deras legitimitet. Vad en intressent anser legitimt kan variera avsevärt beroende på dennes förväntningar, normer och värderingar. Med den ökade transparensen som lagen om ersättningsrapporten främjar kan intressenter få det lättare att granska ersättningen och dess grunder. Således har diskussionen om rörlig ersättning till LBF aktualiserats, vilket vår studie syftar att öka förståelse kring med intressenters tillhandahållande av legitimitet i fokus. Syfte: Studien syftar till att öka förståelse för hur rörlig ersättning till ledande befattningshavare erhåller legitimitet av bolags intressenter. Vi undersöker även hur lagar påverkar detta erhållande. Metod: Studien antar en kvalitativ metod som sammanfaller med en abduktiv ansats. Den baseras på det hermeneutiska synsättet eftersom vårt val av små-N-studie gör tolkning till en väsentlig aspekt. Sju semistrukturerade intervjuer har genomförts med olika bolags intressenter, där dessa valts ut genom ett målstyrt urval med avsikt att studera intressenttyper som innehar bred variation av arbetsroller, bransch, ålder och kön. Detta för att bidra till ökad generaliserbarhet gällande studiens resultat. Slutsats: Studien visar att transparens spelar en viktig roll för att erhålla förtroende och legitimitet från intressenter. Lagen om ersättningsrapporter har underlättat intressenternas granskning av rörlig ersättning till LBF och ökat legitimiteten sedan den infördes 2019. Tolkningsbarheten av detaljgraden gör dock lagen godtycklig vilket får bolag att etablera sig på en minimal transparensnivå. Kommunikationen av ersättningen bör anpassas för att erhålla legitimitet från de viktigaste intressenterna genom att antingen göra den lättbegriplig eller, vid fall av oetiskt handlande, använda sig av vilseledning. Studien visar att nivån på den rörliga ersättningen inte har legitimitetsproblem, men det finns olika åsikter om grunderna för ersättningen. God prestation från LBF visar sig vara den viktigaste grunden, men bolagets finansiella och icke-finansiella mått tas också upp. Media kan påverka intressenters medvetenhet och förändra legitimitetskraven. Transparenskraven förväntas att öka framöver, men viljan att uppfylla kraven bör komma från bolagen själva och inte från fler lagar, vilket föreslår att ersättningsrapporten tillfredsställer detta regleringsbehov. Framöver kan kopplingen mellan rörlig ersättning och hållbarhet bli viktigare för att erhålla legitimitet. Bolag kan därmed dra nytta av att proaktivt implementera hållbarhetsmål för att uppnå konkurrensfördel och säkerställa långsiktig legitimitet. / Background: The ability of a company to survive and prosper depends largely on the availability of resources from various stakeholders. For stakeholders to be willing to provide resources, it is critical for the company that its actions are perceived as legitimate. The design of the variable remuneration of executives is one such action that, by law in 2019, must be communicated through remuneration reports from public companies to their stakeholders, where stakeholders then must make a judgment as to whether the remuneration can receive their legitimacy. What a stakeholder considers legitimate can vary significantly depending on their expectations, norms and values. With the increased transparency promoted by the remuneration report law, stakeholders may find it easier to scrutinize the remuneration and its basis. Thus, the discussion on variable remuneration for LBF has become topical, which our study aims to understand with a focus on stakeholders' provision of legitimacy. Purpose: The study aims to increase understanding of how variable remuneration to executives obtains legitimacy from company stakeholders. We also investigate how laws affect this receipt. Method: The study adopts a qualitative method that coincides with an abductive approach. It is based on the hermeneutic approach as our choice of small-N study makes interpretation an essential aspect. Seven semi-structured interviews have been conducted with different companies' stakeholders, where these were selected through a purposive sampling with the intention of studying stakeholder types with a wide variety of job roles, industry, age and gender. This is to contribute to increased generalizability of the study's results. Conclusion: The study shows that transparency plays an important role in gaining trust and legitimacy from stakeholders. The Law on Remuneration Reports has facilitated stakeholder scrutiny of variable remuneration to LBF and increased legitimacy since its introduction in 2019. However, the interpretability of the level of detail makes the law arbitrary, leading companies to establish a minimal level of transparency. The communication of the remuneration should be adapted to gain legitimacy from key stakeholders by either making it easy to understand or, in case of unethical behavior, using misrepresentation. The study shows that the level of variable remuneration does not have legitimacy problems, but there are different views on the basis of the remuneration. Good LBF performance appears to be the most important basis, but the company's financial and non-financial measures are also mentioned. The media can influence stakeholder awareness and change legitimacy requirements. Transparency requirements are expected to increase going forward, but the will to comply should come from the companies themselves and not from more laws, suggesting that the remuneration report satisfies this regulatory need. Going forward, the link between variable remuneration and sustainability may become more important to gain legitimacy. Companies can thus benefit from proactively implementing sustainability targets to achieve competitive advantage and ensure long-term legitimacy.

The main aim of this diploma thesis is to analyse the state of remuneration of employees, the way of their motivation and suggest a possible change of the system based on the found results. The aim of the first, theoretical part is the synthesis of professional publications, the output of which will be a literary overview. The comprehensive view of the issue is set and there are analysed the most important theoretical findings relating to the medium-sized business, motivation, motivation theory, motivation and remuneration, remuneration management and its objectives, rewards and work performance, the structure and form of wages, evaluation of work, the most common forms of wages, employee benefits, MS as an instrument for motivation and remuneration. The course of the research is presented in the practical part and it is carried out in the XY health insurance company. At first, this organization is briefly described and then a self-directed research is conducted through a questionnaire survey of counter staff, client centre managers and project managers / shoppers, the current state of employee remuneration and motivation is analysed.Subsequently, an analysis of the effect of the IMS reward compared with the adoption of IMS and motivation for improvement of client center managers and counter-staff is performed. Thus the data obtained from the questionnaire survey with the data provided by the company on IMS remuneration are compared. Finally, the acquired data are evaluated, suggested recommendations for improvement of the situation and a summary of the work is drawn up.

Financial stress is a condition that is becoming more prevalent in today’s society. Factors such as high debt levels, low savings and economic recessions all contribute to the financial stress experienced by people across all nations. Research has found that financial stress negatively affects employees’ performance at work. Quality employees play a vital role in the success of a business. As a result, employers should strive to ensure employees’ well-being. With these increasing pressures on personal finance and its interference on work, should management attempt to improve employees’ financial well-being? Management needs to be convinced that their actions can improve their employees’ financial well-being. This study established and measured the relationship that the subjective measures financial efficacy and satisfaction with remuneration have on personal financial well-being. A sample size of 9 057 employees from different sectors in South Africa was used. Data was analysed using Pearson correlation coefficients and multiple regression analysis. Three hypotheses were tested. Hypothesis 1: There is a relationship between satisfaction with remuneration and personal financial well-being. Hypothesis 2: There is a relationship between personal financial well-being and personal financial efficacy. Hypothesis 3: Personal financial efficacy moderates the relationship between satisfaction with remuneration and personal financial wellbeing. The study found that all three hypotheses were supported. Personal financial efficacy and satisfaction with remuneration were found to have a large positive relationship with personal financial well-being. The study also established that the relationship between satisfaction with remuneration and financial well-being was stronger in people with higher personal financial efficacy. It is argued that management can intervene with employees’ financial well-being by improving financial efficacy through financial literacy education and by improving their satisfaction with remuneration. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014