This diploma thesis looks at employee benefits, the legal point of view of these advantages and the presentation of new trends in this area. The aim of this thesis is also the introduction of the whole General Electric Company and the assessment of a survey conducted at GE Aviation Czech s.r.o., which focused on employee benefits.

The thesis deals with external and internal audit and is mainly focused on the benefits of both audits. The historical evolution, the definition and nature of external and internal audit are gradually introduced in the theoretical part. There are also featured the Czech and international legal regulations of both audits. The relationship between external audit and accounting is described, and then in the case of internal audit, it is the relationship between internal audit and internal control. One entire chapter is devoted to the comparison and partnership of the external and internal audit. In the practical part three companies, which are obliged to do external audit and which have also created an internal audit department, are presented. The attention is paid to the information about both audits that are published in the company annual reports. The benefits of external and internal audit are described from the perspective of the company and the users of audit results.

Made available in DSpace on 2016-05-02T13:53:52Z (GMT). No. of bitstreams: 1 Lidiany dos Santos Soares-dissertacao.pdf: 1260742 bytes, checksum: b6e9e8742ce7ee1e4384cb9557167afd (MD5) Previous issue date: 2013-09-25 / In any agricultural activity, there is the existence of practices such as planting, creation, production and even industrialization, for the purpose of disposal of products and obtaining profits. The cooperative model presents itself as an organization that promotes social, economic development based on the union of people aimed at meeting the needs of the group, seeking growth set and not individually. The agricultural cooperatives are characterised by services provided to members, with receipt or marketing of joint production, storage and industrialization, as well as technical assistance, educational and social. The study examined the perceptions of members in relation to the benefits obtained through cooperatives and the vision of cooperatives in relation to their performance along to its cooperative members, having as main objective to evaluate the importance of cooperatives in agricultural market to its members through promotion of benefits that justify its existence. The method of investigation used guided by qualitative approach to analysis and interpretation of data collected and as methodological procedure was employed multiple case studies that allowed the survey data that contributed to the research problem raised elucidation. The data were collected through structured questionnaire with closed questions to cooperative members and interviews conducted by the three agricultural cooperatives of southern Minas Gerais. It was found that the satisfaction of cooperative members is strongly related to the fulfillment of demands financial and technical assistance, being considered as significant advantages of cooperative ties. Although cooperatives studied do not always offer the best prices, both in the sale of supplies as in the negotiations of the products deposited, there was the satisfaction of the majority of members, however, with little involvement or interest in decisions of cooperatives. The results revealed that although cooperatives are ease of access, unaware of the perception of their members in relation to the benefits and little participation are encouraged through cooperative courses and on the decisions taken in meetings. / Em qualquer atividade agropecuária, verifica-se a existência de práticas como o plantio, criação, produção e até mesmo industrialização, com a finalidade de escoamento dos produtos e obtenção de lucros. O modelo cooperativista apresenta-se como uma organização que promove desenvolvimento econômico social, fundamentado na união de pessoas que visam à satisfação das necessidades do grupo, buscando crescimento conjunto e não individual. As cooperativas agropecuárias caracterizam-se pelos serviços prestados aos associados, com recebimento ou comercialização da produção conjunta, armazenamento e industrialização, além da assistência técnica, educacional e social. O estudo analisou a percepção dos cooperados em relação aos benefícios obtidos através das cooperativas e, ainda, a visão das cooperativas em relação à sua atuação junto aos seus cooperados, tendo como objetivo principal avaliar a importância das cooperativas no mercado agrícola para seus associados, através da promoção de benefícios que justifiquem sua existência. O método de investigação utilizado orientou-se pela abordagem qualitativa para análise e interpretação dos dados coletados, e como procedimento metodológico foi empregado o estudo de casos múltiplos que permitiu o levantamento de dados que contribuíram para elucidação do problema de pesquisa levantado. A coleta de dados foi realizada através de questionário estruturado com questões fechadas aos cooperados e entrevista realizada junto a três cooperativas agropecuárias do Sul de Minas. Verificou-se que a satisfação dos cooperados está fortemente relacionada com o atendimento das demandas financeiras e de assistência técnica, sendo considerados como vantagens significativas do vínculo cooperativista. Apesar de as cooperativas estudadas nem sempre oferecerem os melhores preços, tanto na venda de insumos como nas negociações dos produtos depositados, constatou-se a satisfação da maioria dos cooperados, porém, com pouca participação ou interesse nas decisões das cooperativas. Os resultados revelaram ainda que as cooperativas, embora manifestem facilidade de acesso, desconhecem a percepção de seus cooperados em relação aos benefícios oferecidos, pouco incentivam a participação através de cursos cooperativistas e ainda nas decisões tomadas em assembleias.

Previous research on lead generation has ignored the perceived benefits that buyers receive when exchanging information for firm-generated content. This research contends that digital content offered in a content marketing strategy contains specific benefits that drive the customer to participate in information exchange with the firm. Drawing on the social exchange theory (SET), this work examines how business-to-business (B2B) buyers’ perceived benefits of information exchange affect customer social networking site (SNS) engagement, consequently fostering lead generation. The author argues that content appeal (rational versus emotional) and content focus (buyer versus firm) are critical conditions that influence the relationship between buyers’ perceived benefits of information exchange on their engagement levels. The results of the present study support these statements by uncovering that potential buyers rely on more subjective evaluations (such as perceived benefits as source’s credibility, emotional appeals, and content focus). These subjective evaluations thus spur their behaviors (SNS engagement behaviors and disclosure of information) that ultimately impacts firm performance (sales lead generation). This research has important implications for theory, including the use of source credibility, as a construct for the particularism dimension, to analyze how specific benefits of digital content drive customers to participate in information exchange, and engage with the content. Also, results suggest that potential buyers will be more willing to interact and engage with emotional appeals and buyer focused content. This is relevant because it provides insight on how potential buyers, engaged with B2B content marketing, are willing to disclose information in return for digital firm-generated content. This research also has strong implications for managers. The author offers practical guidance to help marketers implement appropriate combinations of content material that increases the customers’ perceived benefits of the information exchange as a way of fostering customer engagement that leads to information disclosure and successful lead generation.

<p>U radu su prikazani efekti teorijske i praktične obuke vozača, odnosno izvršena je analiza parametara vožnje u periodu pre obuke kao i u kratkoročnom i dugoročnom periodu nakon realizovane obuke. Na osnovu utvrđenih relacija između parametara, formiran je model za optimizaciju periodične obuke vozača. Primenom matematičke analize i statističkih testova u longitudinalnom periodu ispitivanja definisan je tačan period ponovne obuke vozača pri postizanju maksimalne dobiti za transportno preduzeće uvažavajući i proprtane troškove. Rezultati analize su pokazali da su pozitivni efekti eko-vožnje značajno izraženi u dobrim vozačkim uslovima. Loši vremenski uslovi koji uslovljavaju i loše uslove vožnje smanjuju pozitivne efekte obuke vozača sa povećanim zahtevom za bezbednijom vožnjom. Model bi mogao biti primenljiv za testiranje efekata obuke vozača u različitim transportnim kompanijma i različitim tržištima.</p> / <p>Тhis paper shows the effects of theoretical and practical eco-driving training, analysing driving parameters in the period before training, in the short-term and long-term after the training. A model was formed to optimize periodical driver training based on the established relationships between the parameters. Using the mathematical analysis and statistical tests in the longitudinal observation period, the exact period of the drivers retraining was defined in order to maximize profit for the transport company, taking into account the planned costs. The results indicate that the positive effects of eco-driving were significantly expressed in good driving conditions. With bad weather conditions that correlate with bad driving conditions, the effects of eco-driving training are suffocated with increased requirements for safer driving. The model could be applicable to test the effects of drivers training in different transportation companies and different markets.</p>

Marknaden för IT-system har växt kraftigt under de senaste årtiondena vilket även har lett till att olika system för transportadministration har utvecklats. Allt fler företag väljer att investera i TA-system för att underlätta den dagliga verksamheten och förenkla transportrelaterade affärsprocesser. En stor aktör på den svenska marknaden för TA-system är LogTrade, som även varit undersökningsobjektet i denna studie. Syftet med arbetet har varit att undersöka hur LogTrades kunder utvärderar sina investeringar i TA-system. Den teoretiska referensramen som ligger till grund för undersökningen berör tidigare forskning om Electronic Data Interchange (EDI), IT-investeringar samt finansiella och icke-finansiella värderingsmetoder. En kvalitativ studie har genomförts, vilken huvudsakligen bygger på en enkätundersökning som har tolkats likt en strukturerad intervju. Enkäten skickades ut till totalt 156 företag, varav 31 svar erhölls. Merparten av respondenterna angav att anledningen till investeringen i TA- systemet främst har varit för att möjliggöra tids- och kostnadsbesparingar samt för integrationsmöjlighet med ett ERP-system. Den största delen av respondenterna har gjort någon form av utvärdering för investeringen och främst har icke-finansiella mätetal använts för att beräkna investeringens nytta. Undersökningens resultat visade dock att majoriteten av LogTrades kunder inte har använt sig av någon konkret värderingsmodell för att utvärdera sin investering och häften av respondenterna upplever att de inte har kunnat beräkna investeringens totala nytta. Studien visar även att det råder en avsaknad på uppföljningar av investeringens nytta, en värdering av nyttan har främst skett innan implementeringen av TA- systemet. Trots delvis bristande värderingsmetoder och uppföljningar av investeringens nytta, upplever ändå LogTrades kunder att investeringen levt upp till deras förväntningar. / The market for IT systems has grown rapidly in recent decades, leading to the development of transportation administration systems. An increasing amount of companies choose to invest in TA-systems facilitating their day-to-day operations and transport administration. A major actor on the Swedish market for TA-systems is LogTrade, and this company has also been the investigation object for this study. The purpose of the study has been to examine how LogTrade's customers evaluate their investments in TA-systems. The theoretical framework that has built the basis for our research, concerns previous research on Electronic Data Interchange (EDI), IT investments and different financial and non-financial valuation methods. A qualitative study has been conducted which is mainly based on a survey that has been interpreted similarly to a structured interview. The survey was sent out to a total of 156 customers, resulting in 31 replies. A majority of the respondents stated that the reasons for the implementation of the TA-system has mainly been for time- and cost savings, but also for integration opportunities with their ERP-system. Most of the respondents have made some type of evaluation regarding the investment, and non-financial metrics has been most commonly used to evaluate the benefits of the investment. However, the result of the survey showed that the majority of LogTrade's customers did not use any specific valuation model for their investments and half of the respondents’ experience that they have not been able to calculate the full benefits of the investment. The study also shows that there is a lack of follow-up regarding the benefits of the investment. Despite partly inadequate evaluation methods and follow-up of the investment's benefit, LogTrade's customers felt that the investment in the TA-system lived up to their expectations.

Studies indicate that fraud is a growing issue in Sweden, outpacing law enforcement’s efforts to maintain it. There is limited research concerning welfare fraud, the aspects of prevention, and what processes have worked in Sweden. The prevention strategies need to progress towards this development considering that welfare fraud is a crime which affects every person in the welfare state. Therefore, the aim of this study was to investigate and analyse the prevention strategies against welfare fraud in Sweden through semi-structured interviews with six officials from the County Government of Kalmar and Skåne. The administration process was also investigated with the expectation to identify possible ways to develop preventive strategies. The Situational Action Theory was used as a tool to discuss and describe possible ways to prevent welfare fraud. The result showed that the tendency to report welfare fraud among officials is low. There is also a lack of cooperation between different governmental organisations and significant differences in the control work that varies between being thorough and absent. Although the county governments have started to examine the issue of welfare fraud, the results implicate that the issue is not as heavily prioritized as it needs to be. Future research is crucial. The controls and prevention strategies against welfare fraud within the County Governments needs to be developed further.

Thesis (LLM.) -- University of Limpopo, 2015 / This mini-dissertation discusses the retirement reforms laws. It analysis the comparative study between South Africa and Chile. South Africa had undergone the retirement reforms processes since 1992 when Mouton Commission of Inquiry was established and in 2002. Since then lot of discussion papers were finalised which mooted retirement reforms ranging from retirement reforms and social security, a safer financial sector to serve South Africa better, strengthening retirement savings, costs of retirement benefits. Chile is a country which is already ahead in their retirement reforms processes. This study seeks to evaluate the lessons which South Africa can learn from Chile so that they can fast-track their retirement reforms and re-write the new Pension Funds Act which incorporate both public and private sectors.

The effectiveness of loyalty programmes continues to be questioned, especially as their cost to firms increase together with their adoption rate across industries worldwide. Given the divergent industry specific findings predominantly focusing on the retail and airline industries, and the lack of previous consideration of important moderating variables type and timing of rewards, this study extended the research to service industries, investigating the effects of customer perceived benefits on loyalty programme effectiveness in terms of both attitudinal and behavioural loyalty. Hypotheses established the extent to which reward design elements (customer perceived benefits and type and timing of rewards) develop customer relationships (perceived relationship investment and brand relationship quality) which are market-based assets driving future revenue for the firm, and resulted in customer loyalty in the financial services industry. A quantitative methodology and survey approach was adopted with a randomly selected stratified sample of respondents. The results supported the validity and reliability of the construct measures and a satisfactory adjusted SEM model fit. The study provided industry-specific outcomes, indicating that social (integration with customer values), exploratory (exposure and access to relevant and timeous knowledge), monetary (financial value) and entertainment benefits drive customer loyalty in the financial services industry, with timing of rewards having no moderating impact and type of reward only impactful for consumers that prefer indirect (non-financial) exploratory and entertainment benefits. Importantly, the benefit of recognition was found not to have a significant influence. The study further supported divergent reward design elements as antecedents of customer loyalty across industries, as a result of the divergent nature of customer relationships between industries. Limitations of the research were consideration of customer characteristics, segments, and the relationship between attitudinal and behavioural loyalty. The study’s theoretical contribution provides for a more comprehensive conceptual model of loyalty programme effectiveness, leveraging customer relationships which are grounded in market-based asset theory, as well as an empirical analysis of previously untested relationships between important variables. The research also confirms the requirement for industry-specific design elements for effective loyalty programmes. For practitioners, the findings provide guidance on design elements of an effective programme within the financial services industry. / Thesis (PhD)--University of Pretoria, 2018. / Gordon Institute of Business Science (GIBS) / PhD / Unrestricted

Coordination of social security in the EU - indexation of family benefits in the Republic of Austria As a unique system of cooperation across the European territory, social security coordination is currently facing political and legal challenges, which culminated in the ongoing legal proceedings initiated by the European Commission as a plaintiff against one of the Member States, namely the Republic of Austria. The first part of this master thesis (chapters one and two) introduces the reader to the general characteristics of coordination, its principles and its anchoring in the EU law. Part two (chapters three to five) allows the reader to learn more about the issue of indexation of (coordinated) family benefits and its history in Europe. It looks in more detail at indexation in the Republic of Austria, specifically its journey from a political idea to an application practice that conflicts with the current EU coordination arrangements, in particular the principle of equal treatment. The first chapter deals with the historical development of the idea of social security coordination, an explanation of the concept, as well as the sources of EU and international law, their scope in this field and their interrelations. The chapter concludes by tracing the link between coordination and one of the EU's...