由於土地使用分區管制在制度上某些缺憾，因此，現今發展趨勢乃有不同 於傳統之意義，已有許多彈性方法陸續出現，容積獎勵即為其一，此一方 法正代表著已從傳統上的消極限制轉為積極鼓勵及彈性設計，國內目前也 逐漸運用容積獎勵為手段，做為獎勵公共投資之誘因。本研究乃思藉由經 濟理論之解釋，從效率面考量欲發揮容積功能之經濟因素，以做為政策制 定之參考。在本研究中，考量市埸需求、建築成本、建築產品售價等因素 對於容積獎勵之影響，以開放空間容積獎勵為例，籍由模擬分析方法，從 而觀察各項因素對容積獎勵之影響，最後提出本研究之結論與建議。

<p>Detta är en studie med en kvalitativ ansats som syftar till att undersöka bonusföräldrars behov av riktat stöd i föräldraskapet. Den ombildade familjen består av vuxna som har barn sedan tidigare och denna studie behandlar ombildade familjer där enbart en av de vuxna har barn sedan tidigare. Vidare läggs fokus på bonusförälderns upplevelse av att bli en del i en sådan familj. Studien har genomförts med hjälp av semistrukturerade intervjuer med sju bonusföräldrar. De intervjuade bonusföräldrarnas familjesituationer skilde sig åt på många sätt vilket ger en nyanserad bild av hur en bonusförälder kan uppleva sin situation. Studiens teoretiska utgångspunkt utgörs av rollteori och generell systemteori. I resultatet framkommer att bonusföräldrarna upplever en övergripande tillfredställelse med sin roll inom familjen och även utåt mot skola, myndigheter m.m. De har givits utrymme att själva utveckla sin roll även om de inte reflekterat över det. De har haft möjlighet att söka stöd hos sin partner, sin familj och sina vänner. De flesta problem som bonusföräldrarna upplever är förknippade med den externa föräldern och rör sällan bonusföräldern personligen även om denne påverkas.</p> / <p>This is a study with a qualitative approach, with the purpose of examining bonus parents need of certain support in the parenthood. The reconstructed family consists of adults who have children from before and this research concerns reconstructed families where only one of the adults have children from before. Focus is placed on the bonus parents experiences of becoming a part of that type of family. The research has been conducted through semi structured interviews with seven bonus parents who where recruited through criterion sampling. The family situations of the interviewed bonus parents differed in many ways which offers a diverse picture of how a bonus parent can experience his or her situation. The theoretical basis used in the research is role theory and general system theory. The result shows that the bonus parents experience a general satisfaction with his or her role in the family and also outwards towards school, authorities etc. They have been given the space to develop their role even though they haven’t thought so much about it. They have had the opportunity to seek support through their partner, and among their family and friends. Most of the problems experienced by the bonus parents are associated with the external parent and do seldom concerns the bonus parent in person even if he or she is affected by it.</p>

Cette thèse est mue par la volonté de son auteur (et de son promoteur) de mettre en évidence combien le concept d'ingéniérie actuarielle est non seulement un concept actuel mais également porteur d'avenir pour l'actuariat. Dans ingéniérie, on entend ingénieur, soit un individu formé à l'application des sciences, dans le but de résoudre des problèmes technologiques concrets et complexes. Ces compétences, traditionnellement plutôt utilisées par l'industrie, sont ici mises au service de l'Actuariat. Nous espérons montrer combien un actuaire ouvert aux techniques récentes de la Statistique peut enrichir sa panoplie d'outils pour répondre aux questions toujours plus variées que pose la pratique. Car là est aussi un des messages de ce travail: montrer que ces développements récents sont loin d'être de pures gymnastiques intellectuelles mais offrent de réelles solutions ou alternatives valables à des problèmes connus. Avec pour bagage les modèles de régression non linéaires, nous nous promenons dans les différents domaines de l'Actuariat, abordant tout d'abord un aspect méthodologique. Ensuite, nous traitons de deux problèmes liés à la branche Non Vie : tarification géographique et échelles bonus-malus. Enfin, nous voyons comment des perspectives nouvelles peuvent également s'inscrire dans la branche Vie, à travers la problématique de la modélisation de la mortalité future. Il ne s'agit en aucun cas d'un inventaire exhaustif des possibilités récentes offertes par la Statistique à l'Actuariat, mais bien d'un tour d'horizon qui entend ouvrir des portes dans des domaines variés. Cette thèse est composée d'articles (rédigés en anglais) publiés dans des revues nationales et internationales.

Samtliga företag ska varje år upprätta en årsredovisning. Syftet med årsredovisningen är att tillgodose investerare och till viss del långivare med information. För att attrahera kapital från dessa aktörer åligger det incitament för företag att anpassa sin årsredovisning med syfte att framställa dess finansiella ställning i bättre dager än den i själva verket är. Majoriteten av de metoder företag kan använda för att manipulera dess resultat går under begreppet Earnings Management eller Designad redovisning, där Big Bath Accounting ingår. Big Bath Accounting skildrar de åtgärder ledningen vidtar för att väsentligt minska en periods vinst för att öka nästkommande periods vinst. Tidigare forskning har inte kunnat demonstrera en koppling mellan Big Bath Accounting och förändringar i företagens aktiekurs eller vinst. Trots detta förekommer fall där företag påstås använda sig av redovisning liknande Big Bath Accounting. Det föreligger därmed intresse att undersöka huruvida det går att statistiskt påvisa fenomenets existens.

Detta är en studie med en kvalitativ ansats som syftar till att undersöka bonusföräldrars behov av riktat stöd i föräldraskapet. Den ombildade familjen består av vuxna som har barn sedan tidigare och denna studie behandlar ombildade familjer där enbart en av de vuxna har barn sedan tidigare. Vidare läggs fokus på bonusförälderns upplevelse av att bli en del i en sådan familj. Studien har genomförts med hjälp av semistrukturerade intervjuer med sju bonusföräldrar. De intervjuade bonusföräldrarnas familjesituationer skilde sig åt på många sätt vilket ger en nyanserad bild av hur en bonusförälder kan uppleva sin situation. Studiens teoretiska utgångspunkt utgörs av rollteori och generell systemteori. I resultatet framkommer att bonusföräldrarna upplever en övergripande tillfredställelse med sin roll inom familjen och även utåt mot skola, myndigheter m.m. De har givits utrymme att själva utveckla sin roll även om de inte reflekterat över det. De har haft möjlighet att söka stöd hos sin partner, sin familj och sina vänner. De flesta problem som bonusföräldrarna upplever är förknippade med den externa föräldern och rör sällan bonusföräldern personligen även om denne påverkas. / This is a study with a qualitative approach, with the purpose of examining bonus parents need of certain support in the parenthood. The reconstructed family consists of adults who have children from before and this research concerns reconstructed families where only one of the adults have children from before. Focus is placed on the bonus parents experiences of becoming a part of that type of family. The research has been conducted through semi structured interviews with seven bonus parents who where recruited through criterion sampling. The family situations of the interviewed bonus parents differed in many ways which offers a diverse picture of how a bonus parent can experience his or her situation. The theoretical basis used in the research is role theory and general system theory. The result shows that the bonus parents experience a general satisfaction with his or her role in the family and also outwards towards school, authorities etc. They have been given the space to develop their role even though they haven’t thought so much about it. They have had the opportunity to seek support through their partner, and among their family and friends. Most of the problems experienced by the bonus parents are associated with the external parent and do seldom concerns the bonus parent in person even if he or she is affected by it.

The CEO bonus of banking companies has become a hot media topic around the world accelerated by the recent financial crisis of 2007-2008 where the excessive pay and risk-taking in the banking sector were recognized. This has raised public concerns around executive remuneration and the transparency of the companies. According to the regulations, the bonus of the CEO is indexed to the firm´s performance. However, the compensation of many CEO’s has been paid out during the financial crisis although the firms have lost money. This has consequently led to rigorous regulations of the financial institutions with the attempt to ensure long-term focus and consider outstanding risk through variable remuneration payments.   Although the remuneration, and specifically annual bonus, has caught a lot of attention by the public and the media, it has been mostly overlooked by regulatory authorities and academics up until today. This research represents the first attempt to examine the disclosure and transparency of CEO annual bonus plans of twenty leading EU banks through the employment of in-depth and descriptive approach.. The purpose of this study is to explore the issue of CEO annual bonus plan with respect to the disclosure of the information provided in the banking companies’ financial reports of 2011. The level of transparency of the companies are scrutinized and measured accordingly to five bonus features, which may contribute to the transparency of annual bonus plans. The bonus plan is regarded as transparent if the majority of the following bonus criteria are fulfilled by the companies; (1) the application of simple targets through a single performance condition; (2) the application of published targets accessible to shareholders; (3) the disclosure of methods applied in order for shareholders and other stakeholders to determine whether the given performance target(s) has been fulfilled; (4) bonus payments in form of cash; (5) the disclosure of annual bonus cap.   The findings of this study show that a significant part of the banks can be considered as non-transparent due to the failure of fulfilling the given bonus plan features, meaning that the issue of disclosure and transparency of annual bonus plans should raise concern for shareholders and regulators, both on the EU-level and nationally. This study evidently shows that the level of information disclosed as to bonus plans of CEO various tremendously between the countries and sometimes also between the companies in the same country, which indicate the issue of disclosure and transparency of annual bonus plans need to be enhanced through regulations.

行政院於民國91年起試辦績效獎金制度，期能激勵員工士氣，建立一個注重績效及提昇為民服務品質的優質政府，復於民國92年起於行政院暨所屬各級行政機關全面實施績效獎金制度，於此終於確立了我政府實施績效管理的機制，正式開啟邁向績效管理的新里程。 本文除就文獻探究理論層面，作更深層的剖析外，並期透過學者專家所作之量化調查資料、部分研究論文所作之實證資料，及先進國家和民間企業實施的經驗，進行實務面的深入探討，期望達到以下研究目的： （一）釐清實施績效獎金制度之績效管理概念，並逐步檢視其立論依據。 （二）探討國外先進國家及我國民間企業所實施績效獎金制度之特色，以為我國借鏡。 （三）探討臺北市政府所屬區公所實施績效獎金制度之具體效益分析及運用，並就實證資料分析，俾提供相關缺失改善建言。 衡諸績效獎金制度實施迄今，不僅為行政機關注入了績效管理的精神，亦使得員工有了新的體認。而本研究更期盼能藉由相關發現及建議，提供政府施政參考，進而提昇公部門之競爭力及實施績效管理的能力。 關鍵詞：績效管理、績效待遇、績效獎金。 / In 2002 the Executive Yuan implemented a test run of the performance bonus system, hoping to encourage and inspire the morale of the staffs and to establish a governing body of excellent quality that focuses on performance efficiencies and on raising the quality of services provided for the people. In 2003 the performance bonus system was officially put into practice in the Executive Yuan and all the administrative authorities of different levels directly under the Executive Yuan, when a mechanism was finally established firmly in the implementation of performance managements in our government. The implementation of such system officially took the country a step further towards a new milestone on the road to performance managements. In this paper not only based on probing into the theoretical level of the academic literatures and made in-depth analysis but also the following research goals are expected to be reached through quantified survey information by scholars and professionals; physical evidences and data from part of the research thesis; and the experiences of implementation from advanced foreign countries and domestic corporate businesses, to make an in-depth discussion with a physical and realistic approach: 1. To make clear the concept of performance management in the performance bonus system and to make a step by step survey on the basis of the theories. 2. To discuss the special features of performance bonus systems implemented by advanced foreign countries and local corporate businesses as a reference and example for our own government organizations. 3. To discuss the concrete analysis and application of performance efficiencies on the implementation of performance bonus system in the district offices governed by Taipei City Government, and to provide comments and suggestions for improvements based on the analysis of physical data and evidences. Since the implementation of the performance bonus system until today, not only are the spirits of performance managements brought into the administrative authorities but the staffs also gained new understanding for the concept. This research hopes to provide references for the government policies through the related findings and suggestions and further improve the competitiveness amongst the governmental departments, and their abilities in the implementation of performance managements. Keywords: Performance Management, Performance Pay, Performance Bonus.

Resumo: O presente trabalho tem como objetivo analisar a política de concessão de bônus do governo José Serra (2007-2010) aos professores da rede pública estadual de ensino e suas implicações no trabalho docente e na educação paulista. Para isto, a partir de fontes documentais e análise de legislação, examinamos o Decreto 52.719/08 do governo José Serra, que regulamentou e definiu critérios para a concessão de bônus aos integrantes do quadro do magistério paulista. Também produzimos revisão bibliográfica a respeito da reforma educacional neoliberal paulista, da influência do Banco Mundial na educação dos países periféricos e das definições sobre o neoliberalismo. Procuramos, com isso, analisar o bônus-mérito pago aos professores a partir de uma totalidade política, estabelecendo relações entre o Decreto 52.719/08 e as múltiplas dimensões nas quais este se insere. A partir da década de 1990, a educação paulista passou por um processo de racionalização com objetivos de redução de gastos e gestão eficiente do sistema educacional; uma reforma de caráter neoliberal que estaria se intensificando no atual governo José Serra. Entendemos que o Decreto 52.719/08, além de responder a esse contexto de reforma educacional, representa um mecanismo garantidor das demais políticas educacionais vigentes, já que entre os critérios para o recebimento do bônus, além da assiduidade do docente, está o bom desempenho das escolas nos índices e avaliações do Estado de São Paulo. Portanto, analisamos o Decreto 52.719/08 compreendendo-o como uma política educacional que extrapola um aparentemente simples instrumento de remuneração adicional de professores. / Abstract: This study aims to analyze the granting of bonus of the José Serra administration (2007-2010) to teachers in public schools of São Paulo and its implications in teaching and for education. For this, from the use of documentary sources and analysis of legislation, examine the Decree 52.719/08 of Jose Serra, which regulates and defines criteria to the granting of bonus of the teachers. Furthermore, produce a literature review about neoliberal educational reform in São Paulo, about the influence of the World Bank in education in peripheral countries and about definitions of neoliberalism. Intend to analyze the granting of bonus from an entire political, establishing relations between the Decree 52.719/08 and the multiple dimensions in which it falls. From the 1990s, education from São Paulo went through a rationalization process of education with goals of cost reduction and efficient management of the educational system; a neoliberal educational reform that would be intensified in the current government. We understand that the Decree 52.719/08, beyond to respond to this context of educational reform, represents a mechanism guarantor of current educational policies. Among the criteria for receiving the bonus, beyond the teacher's attendance, are the good performance of schools and students in the assessments of the state of Sao Paulo. Therefore, we intend to examine the Decree 52.719/08 understanding it as an educational policy that goes beyond a seemingly simple instrument of additional remuneration of teachers. / Orientador: Fátima Aparecida Cabral / Coorientador: Sueli Guadalupe de Lima Mendonça / Banca: Marcos Tadeu Del Roio / Banca: Edmundo Fernandes Dias / Mestre

Com o objetivo de responder como as representações de professores e de estudantes influenciam na inserção de uma política de ação afirmativa, esta investigação levantou e discutiu os conflitos e enfrentamentos que ocorreram durante o processo de implantação de um Programa de Bônus numa universidade pública; em especial, a origem desses conflitos e dos saberes utilizados no seu enfrentamento, assim como o impacto dessa política sobre os professores e estudantes. Discutiu, ainda, como a universidade tem se transformado para receber os estudantes ingressantes por meio dessa política, com o objetivo de identificar a presença de racismo, preconceito e discriminação no interior da universidade e de ações que procuram superá-los, de modo a preparar futuros professores para lidar com as diferenças e acolher o diverso em qualquer situação. Utilizou-se, como referências principais, Bourdieu: que permite analisar as estratégias utilizadas por professores e estudantes na convivência diária, em função de seus habitus; e Tardif: que possibilita compreender como a prática cotidiana e os saberes experienciais que sustentam o ensino e são, a um só tempo, existenciais, sociais e pragmáticos se sintetizam na prática profissional do professor, refletindo as relações sociais que se deram ao longo de sua vida, como também o capital social e cultural que carrega como bagagem. Partiu de uma pesquisa bibliográfica relacionada à ação afirmativa e ao sistema de cotas e continuou com uma investigação de campo em uma universidade de Minas Gerais que implantou um Programa de Bônus, analisando tal processo de implantação a partir da representação de professores e estudantes. A pesquisa, de cunho qualitativo, envolveu coleta de uma variedade de materiais empíricos e o uso de práticas interpretativas para melhor compreensão do objeto, supondo tais práticas como uma interpretação do mundo, que a transforma em uma série de representações e discute a obra construída a partir de tais representações. Teve como recorte o curso de Pedagogia, pelo entendimento de que a discussão sobre preconceito, tolerância e discriminação no convívio com o diferente deve começar na formação de futuros professores. Conclui-se que professores e estudantes pesquisados são favoráveis ao bônus, mas não percebem um grande impacto que tenha significado uma mudança substancial; ainda veem a universidade como essencialmente branca, com uma pequena presença de diversidade. Já em relação ao acolhimento dos novos estudantes, não foi possível perceber ações específicas e tal ausência parecem infligir dificuldades e sofrimento a eles. Os professores que formam futuros professores tendem a não se imiscuir na temática, discutindo e refletindo pouco entre si. Foi possível identificar práticas discriminatórias, de cunho racista e preconceituosas, como também um grande silêncio em torno da temática. Quanto aos saberes, parecem não estar plenamente concebidos, sendo possível perceber que, nesse ambiente acadêmico, sobressaem mais dúvidas que respostas. Docentes e estudantes, entre acertos e erros, parecem buscar caminhos de como acolher o diverso, de como formar professores para a tolerância. / In order to respond to how the representations of teachers and students influence the implementation of an affirmative action policy, this research has raised and discussed the conflicts and confrontations that occurred during the process of implementing a bonus program at a public university, in especially the origin of these conflicts and of knowledges used in the confrontation, as well the impact of the policy on these teachers and students. Discussed, yet, how the university has been transforming to receive the incoming students through this policy, seeking to identify the presence of racism, prejudice and discrimination within the university and of actions that seek to overcome them, in order to prepare future teachers to deal with differences and to embrace the diverse in any situation. It was used as primary references Bourdieu, that allow the analysis of the strategies used by teachers and students in daily living, according to their habitus, and Tardif, that provides insight into how the daily practice and experiential knowledge, that support education and are at once existential, social and pragmatic, are synthesized by the teachers\' professional practice, reflecting the social relations that occurred throughout his life, as well as social and cultural capital that he carries as baggage. It started from a literature research related to affirmative action and quota system and continued with a field investigation in a university of Minas Gerais which implemented a bonus program, analyzing this process of implementation from the representation of teachers and students. The research, of qualitative character, involved collecting a variety of empirical materials and the use of interpretive practices for a better understanding of the object, assuming such practices as an interpretation of the world, that transform that interpretation into a series of representations and discuss the constructed work from such representations. It had as profile the course of Pedagogy for the understanding that the discussion about prejudice, tolerance, discrimination in the familiarity with the different must begin in the formation of future teachers. It is concluded that teachers and students surveyed are in favor of bonuses, but do not realize a great impact meaning a substantial change; they still see the university as essentially white, with a small presence of diversity. It was not possible to see specific actions in the reception of new students and this absence appear to inflict hardship and suffering to them. Teachers who train future teachers tend to not get involved in the issue, discussing and reflecting little among themselves. It was possible to identify discriminatory practices, racists and prejudiced, but also a great silence about the matter. As for the knowledges, they seem not to be fully designed, and you can see that in this academic environment excels more questions than answers. Teachers and students, between success and failure seem to be seeking ways of how to accommodate the diverse, of how to educate teachers to tolerance

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2016-03-17T12:42:18Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Danila 2.pdf: 993231 bytes, checksum: c267b889f918ed1722b8b397934122f2 (MD5) / Made available in DSpace on 2016-03-17T12:42:18Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Danila 2.pdf: 993231 bytes, checksum: c267b889f918ed1722b8b397934122f2 (MD5) Previous issue date: 2015-05-15 / O presente trabalho versa sobre o Índice de Desenvolvimento da Educação de Pernambuco (IDEPE), componente do Programa de Modernização da Gestão Pública – Metas para Educação (PMGP/ME) e parte da seguinte problematização: quais as influências do Programa de Modernização da Gestão Pública no que se refere à avaliação educacional e ao Índice de Desenvolvimento da Educação de Pernambuco nas escolas da rede estadual? Assim, a pesquisa tem como objetivo analisar o IDEPE, como componente da política de avaliação educacional de Pernambuco, e suas influências nas escolas da rede estadual. Especificamente buscou analisar o discurso presente no Programa de Modernização da Gestão Pública no que se refere à relação entre avaliação educacional e a qualidade da educação no estado de Pernambuco, e analisou, também, o discurso dos profissionais que atuam na escola acerca das implicações e das influências do IDEPE. Partiu-se do pressuposto que o IDEPE influencia o trabalho da escola como um todo, trabalho esse que está voltado para os resultados dos índices. A fim de dar conta dos objetivos traçados, foi realizada a análise dos documentos que tratam a respeito do IDEPE; além de entrevistas semiestruturadas realizadas com professores e gestores que atuam em seis municípios (Cabo de Santo Agostinho, Camaragibe, Ipojuca, Jaboatão dos Guararapes, Moreno e São Lourenço da Mata) que fazem parte da Gerência Regional da Educação Metro Sul. Para o tratamento dos dados, essa pesquisa se baseou na proposta teórico-analítica de Fairclough (2001), a Análise de Discurso Textualmente Orientada (ADTO), a qual leva em consideração a análise textual, a prática discursiva e a prática social. No que se refere aos documentos, os dados apontaram que o discurso governamental defende que haja investimentos na educação com a finalidade de contribuir para o crescimento econômico de Pernambuco. Também colocam os professores e os gestores como responsáveis pelo sucesso ou fracasso no desempenho dos estudantes nas avaliações do Sistema de Avaliação de Educação Básica de Pernambuco (SAEPE), bem como inserem na escola a cultura gerencial e meritocrática, numa clara assunção de política de responsabilização. O discurso dos sujeitos entrevistados revela as influências da política governamental no cotidiano das escolas, sejam elas na importância dada ao IDEPE, e a determinadas áreas do conhecimento (Português e Matemática, via SAEPE), além do aumento de trabalhos burocráticos realizados pelos profissionais da escola. O estudo revelou também que a partir da implantação do IDEPE e do Bônus de Desempenho criou-se uma cultura de competição e atrelado a isso o rankiamento entre as escolas. Diante desse fato, professores e gestores passam a trabalhar em função do Bônus. Em suma, percebeu-se que essa “nova” política implementada no governo de Eduardo Campos proporcionou uma mudança discursiva nos padrões de ação educacional em Pernambuco, o que não significa afirmar que tal mudança contribuiu positivamente para a educação, principalmente no que se refere ao trabalho dos professores e dos gestores. / This essay traverses about the Educational Development Index of Pernambuco (IDEPE), a component of the Program of Modernization of Public Management - Goal of Education (PMGP/ME) starts from the questioning: How can the Program of Modernization of Public Management influences, with educational evaluation and the Educational Development Index of Pernambuco, the state schools? Therefore, this search intends to analyse IDEPE, as a component of Policy of Educational Evaluation of Pernambuco and its influences on the state schools. Specifically, it searches to analyze the present speech in the Program of Modernization of Public Management referring to the relation between educational evaluation and the quality of education of Pernambuco state and, also, analized the speech of professionals that work at these schools about the implications and the influences of IDEPE. From the premise that IDEPE influences all activities at school, activities directed to index results. In order to get outline goals, an analysis of documents about IDEPE was done; besides semi-structured interviews with teachers and principals who work in six towns (Cabo de Santo Agostinho, Camaragibe, Ipojuca, Jaboatão dos Guararapes, Moreno e São Lourenço da Mata) that are part of Regional Management of Education Metro Sul. For data handling, this search was based in the theoricanalytical purpose of Fairclough (2001), the Textually Oriented Discourse Analysis, which considers textual analysis, the discursive practice and social practice. About the documents, the information points to a governmental discourse that defends investments in education with functions of contributions to economical increase of Pernambuco. It also puts teachers and principals as responsible for the success or the failure in the performance of students' evaluations of the System of Evaluation of Basic Education of Pernambuco (SAEPE), as well as insert in the school the meritorious management culture, in a clear assumption of accountability politics. The speech of interviewed people reveals the influences of governmental policy in the daily routine schools, which gives importance to IDEPE, and determined areas of knowledge (Portuguese and Mathematics, via SAEPE), besides the increase of bureaucratic works made by professionals of schools. This study revealed that from the implement of IDEPE and the bonus of performances, a culture of competition was created with a rating among schools. On this fact, teachers and principals sarted to work in function of bonus. In short, it was realized this "new" policy implemented during the govern of Eduardo Campos provided a discursive change in the patterns of educational action in Pernambuco, this doesn't mean that asserts that such change contributed positively to education, specially in what refers to the teachers and principals' job.