The way physicians are paid for the provision of care is a relevant aspect of health care systems. Fee-for-service (FFS) payment system has been criticized for affecting quality of care, contributing to the fragmentation of health care, and for rising costs of health care systems. Alternative payment plans (APP) have been introduced as options to the traditional FFS payment scheme. Despite the link between payment methods and behavior of physicians that has been established; there is a lack of evidence about the impact of payment systems on wellness of physicians, specifically on their perception of professional equity and daily distress of physicians. The purpose of this study was to explore the effects of APP on physicians’ perceptions of professional equity and daily distress. The following questions guided this dissertation: 1) Does professional equity perceived by physicians vary among practitioners paid by FFS, APP, or blended alternatives? 2) Is the payment method associated with daily distress of medical practitioners? and 3) Are levels of professional equity, daily distress, and career satisfaction of physicians different by gender and payment methods? In 2011, a cross-sectional study was conducted with physicians practicing in the Saskatoon Health Region (SHR), the largest health authority of Saskatchewan, Canada. Physicians completed a questionnaire evaluating their perceptions of professional equity and daily distress. Analyses of variances (ANOVA) were performed to assess differences in professional equity (overall and by its fulfillment, financial, and recognition dimensions) and daily distress among physicians paid by FFS, APP, and blended schemes. As multivariable analyses, a linear regression was used to test the interaction between specialty and payment methods on the perception of professional equity, controlling for the number of patients, gender, and age group. A mixed linear regression model was built to predict daily distress, testing demographics, workload, complexity of patients, payment method, career satisfaction, and practice profile; the random component of the model considered the influence of geographic area of practice. Also, a multivariate analysis of variance (MANOVA) was conducted to evaluate differences among professional equity, daily distress, and career satisfaction by payment method and gender. In total, 382 (48.1%) physicians participated in the study. Response bias was tested and found to be negligible (Appendix F). The ANOVA identified that physicians paid by APP perceived higher professional equity than those paid by FFS (p=0.005), as well as higher levels of income (p=0.03) and recognition (p=0.001) equity than those with FFS. In the multivariable analyses, a higher level of professional equity was predicted among family practitioners (FPs) paid by APP and blended schemes in comparison to those paid by FFS. Additionally, the payment method was a predictor of daily distress when adjusted by other factors. Lower levels of distress were found among physicians who had more than 75% of patients with complex conditions and were paid by APP compared to those paid by FFS and blended methods. The MANOVA identified that female physicians had poorer wellness indicators than male practitioners. Multiple comparisons identified higher levels of equity among male physicians paid by APP than those with FFS, although this benefit was not observed among female ones. In conclusion, physicians paid by APP perceived higher professional equity (fair economic rewards and appropriate recognition) in comparison to those paid by FFS. Particularly, FPs paid by APP perceived higher professional equity than those FPs paid by FFS. Additionally, the payment method was identified as an associated factor with distress; lower levels of daily distress were predicted among physicians paid by APP who see high proportions of patients with complex conditions. Notwithstanding, female physicians had poorer wellness indicators and the impact of APP on professional equity was only distinguished among males. A potential unequal impact of APP must be recognized between female and male physicians.

This thesis is concerned with a very dynamic and, at the same time very topical, subject -, namely payment services. Nowadays most payments for goods and services are realised by means of cashless payments. The thesis defines several sections, or partial objectives. The main objective is the characteristic features of payment systems used in the Czech Republic , followed by the analysis of the contemporary payment transactions in the Czech Republic ? organisation. The partial objectives describing payment transactions in the European Union, evaluating payment instruments in practice emphasising topical trends in this area.

O presente trabalho tem por objetivo a análise do tema salário, sua fundamentalidade na ordem jurídica e as repercussões do inadimplemento salarial. No primeiro capítulo foram buscados fundamentos para a conceituação do salário como direito fundamental. No segundo capítulo, o trabalho analisou aspectos relacionados às obrigações civis, comparando as obrigações civis com as trabalhistas naquilo que se mostra essencial ao estudo das repercussões do inadimplemento salarial. No terceiro capítulo, definiu-se o que se entende por inadimplemento salarial qualificado com a demonstração da importância do tema, que se mostra bastante presente no cotidiano do operador do Direito do Trabalho. No quarto e último capítulo foi oferecida uma resposta possível da ordem jurídica ao inadimplemento salarial qualificado à luz do direito vigente, bem como foram oferecidas algumas propostas de avanços em relação ao que hoje se tem para o enfrentamento do inadimplemento salarial qualificado. / This work has the purpose to analyse the salary as a fundamental right in our legal system and the consequences of not respect the obligation of payment of the salaries. In the first chapter the efforts were concentrated in the analysis of the salary as a fundamental right. In the second chapter the study of civil obligations was important to understand the different aspects of obligations in contracts involving workers. The differences between civil law and labor law influenced the study of the non payment of workers salary. In the third chapter the concept of qualified non payment of workers salary was finally developed with the demonstration of the importance of the theme in Brazil, where the problem is very perceived everyday by jurists. In the last chapter, the central idea was offer answers to the questions of qualified non payment of salaries according to Brazilian legal system and offer ideas to develop Brazilian legal system to face that problem.

O presente trabalho tem por objetivo a análise do tema salário, sua fundamentalidade na ordem jurídica e as repercussões do inadimplemento salarial. No primeiro capítulo foram buscados fundamentos para a conceituação do salário como direito fundamental. No segundo capítulo, o trabalho analisou aspectos relacionados às obrigações civis, comparando as obrigações civis com as trabalhistas naquilo que se mostra essencial ao estudo das repercussões do inadimplemento salarial. No terceiro capítulo, definiu-se o que se entende por inadimplemento salarial qualificado com a demonstração da importância do tema, que se mostra bastante presente no cotidiano do operador do Direito do Trabalho. No quarto e último capítulo foi oferecida uma resposta possível da ordem jurídica ao inadimplemento salarial qualificado à luz do direito vigente, bem como foram oferecidas algumas propostas de avanços em relação ao que hoje se tem para o enfrentamento do inadimplemento salarial qualificado. / This work has the purpose to analyse the salary as a fundamental right in our legal system and the consequences of not respect the obligation of payment of the salaries. In the first chapter the efforts were concentrated in the analysis of the salary as a fundamental right. In the second chapter the study of civil obligations was important to understand the different aspects of obligations in contracts involving workers. The differences between civil law and labor law influenced the study of the non payment of workers salary. In the third chapter the concept of qualified non payment of workers salary was finally developed with the demonstration of the importance of the theme in Brazil, where the problem is very perceived everyday by jurists. In the last chapter, the central idea was offer answers to the questions of qualified non payment of salaries according to Brazilian legal system and offer ideas to develop Brazilian legal system to face that problem.

The purpose of this study was to create understanding about how the reduction of cash affects societal ideas about integrity. We wanted to research human attitudes to the ongoing reduction of cash use in Sweden from a integrity perspective. The method used was a qualitative approach and the empirical data was collected using a focus group with students and three semi structured interviews in different branches of industry based on their way of working with and handling cash. Participating in the study was five students, a store manager in the grocery store business, an economic advisor at a bank and three investigators at the Swedish central bank. The result was analyzed using a theoretical foundation based on Georg Simmel’s work “The philosophy of money” and other socioeconomic research with a focus on the terms value, power and integrity. The results showed that people in the swedish society are aware and partially wary of the development towards a cash free society. Advantages that were illuminated was a reduced risk of robbery towards banks and businesses, less environmental effects due to reduced transportation and handling of cash, easier payments for consumers and increased profitability of card payments for businesses and a increased difficulty of usage of “black” money within the society. Negative aspects that were brought up were the issues of vulnerable groups in society that rely on cash, a fear that the development is moving too fast and that the society will be increasingly vulnerable when the payment infrastucrure relies on a single point of failure. The integrity aspects that the people in the study discussed showed that society is aware of the risks surrounding digital payments, but that the advantages outweigh the potential negatives, and that there is a strong trust in institutions and businesses in Sweden to not exploit their positions when it comes to the integrity of private individuals. / Studiens syfte var att skapa förståelse hur kontantavvecklingen påverkar samhälleliga föreställningar kring integritet. Vi ville undersöka människors inställningar till den rådande kontantavvecklingen i Sverige från ett integritetsperspektiv. Metoden som användes var kvalitativ och det empiriska materialet samlades in genom att genomföra en fokusgrupp med studenter och tre semi-strukturerade intervjuer med branscher som vi valde ut efter deras olika arbetssätt med kontanter och digitala betalningsmedel. I studien deltog fem studenter, en butikschef för dagligvaruhandel, en ekonomisk rådgivare inom bankbranschen samt tre utredare på Riksbanken. Resultatet analyserades med en teoretisk grund baserat på Georg Simmels verk “The philosophy of money” och annan socioekonomisk forskning med fokus på begreppen värde, makt, och integritet. Resultaten visade att människor i det svenska samhället är medvetna och till viss del oroade av utvecklingen mot ett kontantfritt samhälle. Fördelar som uppmärksammades var mindre risk för rån i banker och butiker, mindre miljöpåverkan av transporter av kontanter, enklare betalning för konsumenten och bättre lönsamhet för kortbetalningar för företagen samt att det försvåras att spendera svarta pengar i samhället. De negativa aspekterna av ett kontantfritt samhälle som togs upp var problemen som uppstår för utsatta grupper i samhället som är mer beroende av kontanter, en rädsla för att utvecklingen går för fort och att samhället blir mer sårbart när infrastrukturen förlitar sig på att de digitala betalningssätten fungerar även i krissituation då systemet får en inneboende “single point of failure”. De integritetsaspekter som människorna resonerade kring visade att samhället är medvetet om riskerna med digitala betalningssätt, men att fördelarna med dessa vägde upp de potentiellt negativa, och att det finns ett starkt förtroende för att myndigheter och företag i Sverige inte missbrukar sin ställning när det kommer till privatpersoners integritet.

A presente dissertação focaliza a utilização do precatório judicial como meio de extinção do crédito tributário. Parte-se da seguinte hipótese: é possível a utilização de precatórios como forma de extinção do crédito tributário? Em quais situações? Para que se possa responder com segurança às indagações acima, são analisadas as modalidades de extinção do crédito tributário previstas no Código Tributário Nacional, especificamente o pagamento e a compensação, apontando-se os seus requisitos essenciais e as limitações impostas pelo ordenamento jurídico para a realização de ambos. Com suporte nessas considerações são fixadas as premissas que servirão para o enfrentamento das teses envolvendo a extinção dos créditos tributários por meio de precatórios. A partir disso, adentra-se ao estudo dos precatórios, desde a sua origem no Direito Constitucional Brasileiro, até o seu atual regramento na Constituição da República. São também estudadas as mudanças empreendidas após a promulgação da Constituição Federal de 1988, com destaque para as Emendas Constitucionais n° 30 de 2000 e 62 de 2009. Isso porque as referidas emendas instituíram, respectivamente, o parcelamento decenal e o regime especial de pagamento de precatórios vencidos, que ensejaram as grandes questões em matéria tributária que são enfrentadas nesta oportunidade, como a utilização de precatórios em compensações ou como garantia da execução fiscal. Ao final do trabalho são expostas as conclusões obtidas. / This dissertation focuses on the Court-Ordered debt payment to settle taxes. Starts with the following hypothesis: it is possible to use a Court-Ordered debt payment for pay a tax debit? In what situations? To respond this questions safely, was studied the conditions for the payment of tax debit, specifically the payment in the tax law and compensation, pointing to their requirements and limitations imposed by law. This rules will used to be set the possibility to pay a tax debit with the judicial order. After this, will be studied the court ordered in the Brazilian Constitutional Law and the changes performed, especially the Constitutional Amendments No. 30 of 2000 and 62 of 2009. That\'s because those amendments introduced like the special parceling for payment the public debt are the focus of the the major questions concerning tax matters that were worked at this opportunity. At the end of this work will be exposed the conclusions.

A incessante busca do homem pela eficiência e sofisticação dos processos por ele manejados em todas as áreas do conhecimento, aliada aos grandes avanços tecnológicos das últimas décadas, tem gerado importantes alterações nos meios de pagamento e na sistemática de liquidação financeira de obrigações. Com o surgimento de mecanismos mais robustos de liquidação, estamos observando a substituição dos meios de pagamento em papel e das transações isoladas entre os indivíduos pela informatização da negociação e o aumento do raio de abrangência das caixas de liquidação. Este trabalho levanta o panorama histórico das câmaras de liquidação, traçando o estado da arte dessa figura no Brasil e suas principais questões jurídicas, também verificando sua aderência às melhores práticas experimentadas em mercados desenvolvidos / Mankinds endless quest for efficiency and sophistication of the processes managed by the men in all areas of knowledge, coupled with major technological advances of recent decades, has generated important changes in payment methods and the clearing of financial obligations. With the emergence of more robust mechanisms of settlement, we are watching the replacement of paper-based payment methods and transactions between isolated individuals by the computerization of trading and the increase of the radius of coverage of the settlement institutions. This work traces the historical view of the clearing houses, outlining the state of the art of this figure in Brazil and its main legal issues, and checking if it complies with the best practices already experienced in developed markets.

I takt med att Internethandeln ökar och fler och fler använder smartphones, introduceras alternativa betallösningar på marknaden. En betalmetod som redan är etablerad är SMS-betalning. Med tanke på detta borde inte steget till att använda mobilbetalningstjänster i fysisk butik vara så stort. Syftet med denna uppsats är att undersöka de huvudfaktorer som påverkar användandet av mobilbetalningstjänster i fysiska butiker. Det huvudsakliga perspektivet ligger på användarna av tjänsterna, snarare än de butiker som erbjuder dem. Både kvalitativa och kvantitativa metoder har användt. Resultaten är baserade på data från en enkätundersökning, intervjuer och användartester. En intressant upptäckt från enkätundersökningen var att även fast människor har erfarenhet av SMS-betalning så verkar det som att få har vetskap om att mobilbetalningstjänster i fysisk butik existerar och därför inte börjat använda dem. I denna studie presenteras någa förslag på faktorer som kan tas i beaktande för att öka kunskapen och användarfrekvensen. De viktigaste faktorerna tycks vara uppfattad nytta, ekonomiska fördelar, uppfattade risker, standardisering och förenlighet med mäniskors existerande beteendemönser. / As Internet shopping increases and more and more people use smartphones, alternative payment solutions are introduced to the market. One payment method that is already established is SMS payment. Given these developments, mobile payment services in physical stores ought not be far from being adopted. The purpose of this essay is to examine the key factors that influence the use of mobile payment services in physical stores. The main focus is the perspective of the users of the services rather than the stores offering them. Both qualitative and quantitative methods have been applied. The results are based on data from a survey, interviews and usability tests. One interesting survey finding was that even though people have first-hand experience of SMS payment it seems that few people have knowledge of mobile payment services in physical stores, and therefore not adopted them. To increase the knowledge and adopting rate a suggestion of factors that can be taken into consideration is introduced in the study. The most important factors seem to be perceived usefulness, economic advantage, perceived risks, standardization and reconcilability with existing behavioural patterns.

The object of this work is cash management of concrete business. The objective is an analysis of this system and illustration his working on plan of year 2010. The work is intent on valuation of metods, instruments and sources, these are useful for cash management. It solves at first time a temporary absence of own sources for financing of business needs. The result of this work is proposal of improvement and recommendation for efficiency of system.

Le montant annuel de la fraude européenne à la carte de paiement se monte à plus d’1,5 milliard d’euros. Cette manne aiguise l’appétit des groupes criminels qui exploitent la moindre faille de la monétique (écosystème de la carte de paiement). Les cinq principaux acteurs de la monétique (porteurs, émetteurs, accepteurs, acquéreurs et systèmes de paiement) s’appuient pourtant sur des systèmes et réseaux normalisés dont la sécurité est encadrée par des standards internationaux contraignants. Néanmoins, la fraude monétique ne cesse de progresser alors que les moyens de lutte (étatiques, collaboratifs ou individuels) restent limités.Après étude de la fraude monétique, cette thèse propose différentes actions (passives,réactives et proactives) visant à améliorer la lutte contre la fraude monétique. D’abord,il convient de mieux connaître la fraude en étudiant la provenance des données volées et plus seulement leur usage. Ensuite l’expertise de ces fraudes doit être améliorée, en développant par exemple une captation du progrès scientifique. Une expertise qui doit être en partie transmise aux enquêteurs afin qu’ils puissent conduire leurs enquêtes. Enquêtes qui peuvent être dynamisées par des opérations réactives associant investigateurs et sachants techniques. Enfin, de manière proactive, les enquêtes et analyses de demain doivent être facilitées par les technologies monétiques conçues aujourd’hui. / Every year, payment card fraud exceeds 1.5 billion euros in Europe. Organised crime groups are exploiting any vulnerability possible to take a piece of this lucrative activity. Even though the five principal entities in the payment card industry (cardholders, issuers,acceptors, acquirers and payment system providers) are implementing binding security measures through out standardized systems and networks, fraud continues to increase. Efforts by the state, industry collaboration, and individuals have been unsuccessful in decreasing criminal advances. Having analysed the elements of payment card fraud, this thesis proposes several actions (passive, reactive and proactive) to help improve the fight against this fraud. First, itis relevant to gain knowledge of the source of the card details and not to focus only on its reuse. Next, forensic assessment has to be improved, for example by developing an increased scientific understanding of the technology. Such an expertise should then be passed on to investigators through effective training and knowledge transfer. Investigations should also be made more dynamic with reactive operations conducted in concert by investigators and technicians. Finally, in an ideal proactive spirit, future investigations and assessments should be oriented and facilitated by studying and influencing current payment card technology developments.