A substantial number of employees in South Africa may soon be out of work as the result of their HIV-positive status. The dismissal of an infected employee may be motivated by the fact that he is considered to be incompetent or incapable of doing the work for which he was employed. Customers and fellow employees may refuse to deal with an infected employee, with the result that the employee is dismissed for economic reasons. The nature of the undertaking's activities may be such that the presence of an infected employee constitutes a health risk. For the purposes of carrying out his duty to create and maintain safe working conditions, the employer dismisses the employee. The employer may even force the infected employee to resign. Measures should be taken to improve the situation of infected employees. They include educating employers and employees about the transmission of the human immunodeficiency virus. / Mercentile Law / LL. M.

This text deals with taxation of incomes of subordinate aktivity. This text is divided into seven chapters. In the Introduction is described aims and method of achievement. The aims is attention to breaking of duty some emplyers, result of their action and possibilities of remedy. The first chapter focuses on explain the term of income tax, position in systém of taxes in the Czech Republic. This chapter compares income tax with another payments to public budget and records historic development income tax in our area. The second chapter desribes the main and the secondary signs of income tax. The main signs are subject, object, ground, rate and due of tax. The secondary signs are liberation of tax, tax-free parts of tax and abatement of tax. The third chapter describes rights and duties tax-payers in the cases applying abatements of tax, applying tax-free parts of tax and presentation of tax return. The fourth chapter given information on duties of eployers. This duties refer to advance payments and their annual clearing and another duties along § 38j Tax Law. The fifth chapter practic demostrates problems with the breaking of duties emplyers. They are described the results of breaking of duties employers. In the next paragraph concentrates on duties of trustee in bankruptcy. The Conclusion...

Made available in DSpace on 2016-04-25T16:44:37Z (GMT). No. of bitstreams: 1 Juliana de Moura Jorge Graminho.pdf: 1170913 bytes, checksum: 91d83f81518d7f11fdbf377bebc29853 (MD5) Previous issue date: 2013-10-24 / Ties and cooperation between employer and employee has been hurt by the current environment that emphasizes short term predominantly. Thus, to influence coopera-tion and, therefore, to get engagement and high performance from employees has been a major challenge for employers and leaders in companies. In this sense, this dissertation aims to investigate cooperatives and/or deserters (non-cooperative) de-cisions regarding to the binomial reward-performance between employee and em-ployer, within the organizational context, through Game Theory applied to a study of multiple cases, in an adapted version of the Prisoner's Dilemma. The survey, con-ducted with ten employees of an industry, showed that over the last seven years there was no complete congruence and reciprocity between performance delivered by the employee to the employer and the reward given by the employer to the em-ployee. These results reinforce the premise that not all decisions regarding the re-ward and performance take into account past decisions and no seek to maximize results. Consequently, high performance is not reinforced and perpetuated, and in the same way the poor performance finds conditions for spreading. Finally, these re-search findings allowed reflect on what policies and practices can be adopted to achieve cooperation, engagement, high performance and a best collective result / Vínculo e cooperação entre empregador e empregado têm sido afetados pelo ambi-ente organizacional que enfatiza resultados de curto prazo. Estimular cooperação para obter engajamento e alto desempenho dos empregados é um grande desafio para empregadores e líderes nas empresas. Considerando as tensões entre compe-tição e cooperação, esta dissertação objetiva investigar as decisões cooperativas e/ou desertoras (não cooperativas) relativamente ao binômio recompensa-desempenho entre empregado e empregador no âmbito organizacional, à luz da Teoria dos jogos. Trata-se de um estudo de múltiplos casos em uma versão adapta-da do Dilema do Prisioneiro. A pesquisa, realizada com dez empregados de uma indústria, demonstrou que, no decorrer dos últimos sete anos, não houve plena con-gruência e reciprocidade entre desempenho entregue pelo empregado ao emprega-dor e a recompensa oferecida pelo empregador ao empregado. Os resultados mos-tram, não é sempre que todas as decisões quanto à recompensa e desempenho consideraram decisões passadas e que também não é sempre que todas buscam maximizar resultados. Consequentemente, o alto desempenho não é reforçado e perpetuado, da mesma forma que o baixo desempenho encontra condições para se propagar. A pesquisa permitiu ainda a reflexão sobre quais políticas e práticas po-dem ser adotadas para alcançar a cooperação, o engajamento, alto desempenho e um melhor resultado coletivo

有關市場經濟的文獻早已汗牛充棟，相較之下，組織經濟是一個較受 到忽視與待開發的領域。本文以三個模型來探討經濟組織的形成及組織與 市場的差異。在第一個模型中，我們承續Olson(1965)、Alchian and Dem- sets(1972)和Kandel and Lazear(1992)的理論，說明在聯合生產中 ，不同機制克服搭便車行為的效果，我們比教了三種理想型的機制：市場 （價格機能）、道德（同儕壓力）和層級組織，藉以說明組織的利益。在 第二個模型中，吾人藉由一個賽局模型比較了不同生產方式對形成雇傭關 係的影響，說明在單期和多期模型中，自營生產和聯合生產對雇傭關係的形成有何不同的影響。在第三個模型中我們探討了組織與市場究竟有何「本質」上的差異。首先吾人定義兩種不同的系統：集中的與分散的資訊系統。前者係以Simon (1967)的階層分解原則來定義經濟組織的資訊特色，後者則較接近無組織或是「市場」經濟體系。然後我們藉由模型的比較表明組織與市場在資訊上的差異。吾人的模型可視為對Hayek(1945)、Coase(1937)以及Sah and Stiglitz(1986)關於組織與市場結論的補充與註解。我們並將結論的一個引申與Lawrence and Lorsch(1967)關於組織與環境關係的結論加以比較：在我們的模型中，Lawrence andLorsch(1967)的結論只是環境景氣平均數大於零的一個特例。不過這仍是一個有待進一步驗證的結論。

In their pursuit of profits, adventure and new markets, humans have traded since prehistoric times. The relations between trade, profits and technological change, how- ever, were not the main concern of early economists ranging from Aristotle to the mercantilists. Presumably because in their world, the rate of technological change was decidedly low, and the basket and quality of goods available through production and trade did not change much over decades, or even centuries! In addition, it was not the technological change that brought markets closer, but “the ferocity of nomadic horsemen or the edge of a scimitar”, while “violently imposed monopolies and plunder”. (Findlay and O’Rourke, 2003) made trade more profitable. It was not until the industrial revolution that growth rates began to rise to high levels. Now that human inventions and discoveries came faster and cheaper than ever, trade liberalization was not only the way to gain access to new markets; trade liberalization had also a role in promoting growth. Trade liberalization in the form of lower trade costs, increases profits from exporting, and consequently, overall profits. That increases the incentives to innovate, produce something new and export it. Trade liberalization thus promotes technological change by increasing the incentives firms have to conduct R&D, implement the innovation or improvement and make larger profits. The field of economics that studies economic growth as the result of decisions made by profit-maximizing firms is called endogenous growth theory. There have been a number of theoretical advances in endogenous growth theory over the last 20 years, but there is no consensus on whether trade liberalization promotes growth or not. Some models predict that trade liberalization has a positive effect on growth. Other models predict no effect at all. In addition, not all countries have benefited equally from globalization. In this dissertation, I study the linkages between trade liberalization and economic growth (papers one and two). In papers two and three, I also explore the relationships between globalization, growth and the demand for labor. There is well documented evidence from a number of countries, that the demand for less-skilled labor has decreased in recent decades, and this decrease has resulted in a higher skilled-wage premium, that is, the degree in which the wages of skilled workers exceed less-skilled worker wages. This phenomenon has occurred in several countries, including the U.S. The skilled- wage premium has also increased in Europe, although less dramatically. In paper two, the relationships between trade liberalization, growth and wage inequality are analyzed using an endogenous growth model. The third and final paper is an empirical study on the relationships between the demand for labor and offshoring. More specifically, I examine what happens to the demand for different types of labor (not only skilled and unskilled labor) in the Swedish plants of Swedish multinational enterprises, when these multinationals expand abroad. / Diss. Stockholm : Handelshögskolan i Stockholm, 2011

This thesis consists of four self-contained studies in empirical labor economics. Micro data on both employers and workers are used to analyze the questions asked in the essays. By using disaggregated information, issues related to firm and individual heterogeneity can be studied.The first essay, The Impact of Temporary Contracts on Gross Job and Worker Flows (with Mahmood Arai), examines job and worker flow dynamics for temporary and permanent contracts. The micro approach to job flows concerns changes in employment at the plant or firm level. Data used in earlier research on gross labor flows do not allow for a distinction between different types of employment contracts (an exception is Abowd et al. (1999). This distinction is especially important in Europe since several European countries discriminate between permanent and temporary contracts in their employment legislation.The data contain quarterly information on the stock of permanent and temporary contracts, as well as direct information on hires and separations for permanent and temporary workers. The information is from a representative sample of around 10,000 Swedish private establishments.The results indicate that temporary contracts, covering only around 10 percent of all contracts, stand for half of all gross job (and worker) flows. This means that gross job (and worker) flow rates for temporary contracts are around 10 times larger than job (and worker) flows for permanent contracts. Our results imply that job reallocation associated with temporary contracts is acyclical in both manufacturing and non-manufacturing sectors. For permanent contracts, job reallocation only exhibits a countercyclical pattern in manufacturing, characterized by a low fraction of temporary contracts. Services employing a higher fraction of temporary contracts exhibit no cyclical pattern in job reallocation, implying that establishments in services use temporary contracts as an adjustment buffer and can adjust its labor input more smoothly.The share of temporary contracts varies with the industry structure and changes as a result of sectoral shifts. This implies that cross-country comparisons, as well as studies of the dynamics of job and worker flows, based on aggregated time-series data, can be distorted by the impact of the fraction of temporary labor on gross labor flows. This, in turn, makes the distinction between permanent and temporary contracts crucial in analyzing job and worker flows, especially when labor protection laws discriminate between short-and long-term employment contracts. The second essay, Wage Dispersion and Allocation of Jobs, investigates the relationship between job turnover and the distribution of wages. One possible explanation for similar labor reallocation rates across labor markets with very different employment-protection legislations is related to differences in wage setting institutions. Bertola and Rogerson (1997) argue that although job-security laws lead to lower job flows, their impact might be reduced if differences in wage-setting institutions have opposite effects. Bertola and Rogerson’s conclusion is that when labor protection laws and wages are jointly considered, the result might very well be that job flows in countries with high adjustment costs and a compressed wage structure mimic those in countries with low adjustment costs and decentralized wages.Using establishment data on job turnover and wages for a panel of around 10,000 establishments in the Swedish private sector, the relationship between wage compression and job reallocation is studied at the industry level.Estimating industry fixed-effects models for 14 two-digit industries yield results indicating large sector differences regarding the effect of the degree of wage dispersion on job reallocation. In accordance with the Bertola and Rogerson hypothesis, this effect is positive in the manufacturing sector. Running separate regressions for job creation and job destruction shows a negative and significant effect of wage dispersion on job destruction, whereas it is insignificant in the job-creation equation. These results are in accordance with wages being more rigid downwards than upwards. The quantitative effect of the impact of wage dispersion on job turnover is limited, however. A one standard deviation increase in wage dispersion reduces the total job reallocation by around 10 percent. Turning to the non-manufacturing sector, the Bertola and Rogerson hypothesis is not supported.Further results include (i) a strong positive effect of the industry-share of temporary employees on job reallocation and (ii) a negative relationship between the use of overtime and job turnover.In the third essay, Wages, Profits and Individual Unemployment Risk: Evidence from Matched Worker-Firm Data (with Mahmood Arai), the impact of firm performance on individual wages is studied. Several studies have found a positive and significant effect of profits on wages. The most widely suggested interpretation for this phenomenon is that employers and employees engage in rent-sharing, thereby splitting the profits created between themselves.The purpose of this study is to examine the extent of rent-sharing and the impact of individual and aggregated unemployment risk on wages of individual workers. We use a sample of over 170,000 Swedish employees for 1991 and 1995 matched with their employing firm’s profits and the unemployment registers. The matched data contain detailed information on individual characteristics, including their unemployment experience during 1992-1995 as well as annual profits as reported in the firms’ balance-sheet reports.The contribution of this paper is that it provides evidence on the wage determination, based on disaggregated individual and firm data dealing with the problems of firm and worker heterogeneity, and the endogeneity of profits. Our results imply positive effects of profits on wages, both in 1991 and 1995. The reported elasticities imply that the wage inequality in Sweden due to the spread in profits is as high as 13% of the mean wages in 1991, according to Lester’s range of pay. These correlations are robust for controlling for time-invariant unobserved individual- and firm characteristics.Using firm-reported short-term product market elasticity and the number of competitors as instruments for profits suggest Lester’s measure of wage inequality due to profits to be as high as 50% of the mean wages.Finally, we investigate the impact of individual heterogeneity with respect to unemployment risk that might also affect wages. We include the individuals’ unemployment event record in our regressions, and our results confirm that individuals with a higher unemployment risk also have lower wages. Including aggregated measures along with individual unemployment risk in our estimations show results suggesting that there exists a robust negative correlation between unemployment risk and wages at various aggregation levels.The final essay, Pay Inequality and Firm Performance: Evidence from Matched Employer-Employee Data, tests several implications from tournament models on the same matched employer-employee data set as in essay 3.According to a variety of theories, the wage distribution both within and between firms can have important effects on individual productivity and firm performance. One argument for high wage differentials, based on incentive effects, is found in Lazear and Rosen’s (1981) tournament theory. Higher wage differentials lead to higher individual effort, and are therefore productivity enhancing. This, in turn, suggests that there is a positive relationship between wage dispersion and productivity. The opposite relationship is found in theories stressing fairness and cooperation between co-workers.For white-collar workers, the results show a positive effect of intra-firm pay spread on firm performance for 1991 and 1995. This applies to different measures of wage dispersion, capturing both raw differences and differences corrected for the fact that part of the wage spread is due to differences in human capital accumulation. To take firm heterogeneity into account, difference equations are estimated on a panel of firms. Once more, consistent with tournament theory, a positive and significant effect of wage dispersion on profits is found. The results for managers are based on information on about 10,000 managers. For various measures of wage dispersion and specifications, a positive and significant association between managerial pay and profits is found. No support is found for the hypothesis of a positive relationship between the number of managers (contestants) and wage spread. Instead, the results show a negative and significant effect of the number of executives and pay spread among managers.Finally, consistent with tournament theory, higher wage dispersion is found in firms operating in volatile product markets characterized by a high degree of output uncertainty. / Diss. Stockholm : Handelshögsk., 2002

A substantial number of employees in South Africa may soon be out of work as the result of their HIV-positive status. The dismissal of an infected employee may be motivated by the fact that he is considered to be incompetent or incapable of doing the work for which he was employed. Customers and fellow employees may refuse to deal with an infected employee, with the result that the employee is dismissed for economic reasons. The nature of the undertaking's activities may be such that the presence of an infected employee constitutes a health risk. For the purposes of carrying out his duty to create and maintain safe working conditions, the employer dismisses the employee. The employer may even force the infected employee to resign. Measures should be taken to improve the situation of infected employees. They include educating employers and employees about the transmission of the human immunodeficiency virus. / Mercentile Law / LL. M.

The dissertation deals with the current situation of the labour market, as well as presents legal wording in the field of labour law, employment law, labour code, their ammendments, and other important legal regulations. The aim of this work is an analysis of the existing situation of the labour market and the cooperation with employment offices and companies in the Czech Republic. In addition, it looks to define an understanding of the real situations and problems these institutions struggle with, using statistical and mathematical models learned during my studies.

The main aim of this dissertation thesis is to present a new system of statistical information concerning the labour market in the Czech Republic with respect to the theoretical background as well as to latest trends in the labour market statistics. The structure of the thesis is as follows. In the first chapter, there is a theoretical framework of the labour market introduced. This framework interlinks relations among employees and employers and is neutral with respect to all the economic schools of thought. Besides, I describe an actual state of the labour market statistics in the Czech Republic and evaluate its compliance with the theoretical research. The second chapter is focused on the state of the art concerning labour market statistics from the point of view of both data integration and comprehensive systems of labour market indicators. In the first part of the third chapter, there is a proposal of the new system of statistical information concerning the labour market that complies with both the economic theory and latest trends in the labour market statistics. The most likely advantage of the new system is the fact that all the key aspects of the labour market (i.e. employment as well as remuneration) are surveyed and evaluated together. In addition to the generally known indicators of both economic activity and remuneration, I propose new indicators of job creation, job destruction, hires, separations, job reallocation and worker reallocation. In the second part of the third chapter, there is a proposal of the integrated data source that will allow us to quantify all indicators provided that there are no legal restrictions concerning data integration in the Czech Republic. In last two parts of the third chapter, there are discussed both the main issues concerning the implementation of the system and the pros and cons of the system. There have never been quantified the indicators concerning job and employee flows using the linked employer-employee data in the Czech Republic, so the pilot results are introduced in the fourth chapter. It is obvious that using the new system, we could prove some hypotheses that were impossible to prove using standard set of indicators. In the last part of the fourth chapter, there are worker and job flows balanced with respect to the stock information concerning labour market in the Czech Republic. In the fifth chapter, I investigate the possibility of a wider use of the new system in order to be able to identify and analyse an array of labour market phenomena in more detail. The thesis brings a new insight to the dynamics of the labour market compared to the generally known basic set of labour market indicators. The systematic approach, based on a wider use of linked employer-employee microdata combined with new indicators, has the advantages of a higher information capability as well as of complying with the requirements of the academics.

Tato diplomová práce hodnotí způsob řízení lidských zdrojů ve společnosti DSG International SSC s. r. o. Na základě teoretických východisek se zabývá rozborem jednotlivých personálních činností. Dotazníkové šetření odhaluje silné a slabé stránky týkající se spokojenosti zaměstnanců a charakteristických rysů jejich práce. Navržené kroky na zlepšení poskytují možnost jak v budoucnu dosáhnout větší efektivity v oblasti řízení lidského kapitálu.