In today’s working life both the physical and the psychosocial aspects has to be considered when examining the work environment. The psychosocial working environment is of great relevance because it illuminates the individual's perception and experience of relationships and phenomena at work. This essay aims to investigate, describe and analyze the obligation an employer has to pursue in order to tackle high short- term sickness absence and at the same time manage the psychosocial work environment at the workplace. Furthermore, the purpose of this study is to acknowledge the European legislation on this subject matter in order to broaden the understanding of the comprehensiveness of the term psychosocial work environment and how applicable laws and guidelines apply in working life. The legal methodology has been used in order to answer the questions of this essay. The social perspective worked as a complement to the legal method in order to observe new problems and conduct more information in how to confront this issue at small scale enterprises. In conclusion this study deals with a complex situation where every case is unique. It is not possible to prevent all short-term sickness absence, but with the right preconditions and external assistance, employers can handle it without neglecting the psychosocial work environment. By securing a good psychosocial work environment even the smallest enterprises might be able to handle short- term sickness absence.

Submitted by Marlene Santos (marlene.bc.ufg@gmail.com) on 2016-10-04T20:55:11Z No. of bitstreams: 2 Tese - Neville Julio de Vilasboas e Santos - 2016.pdf: 2589034 bytes, checksum: b72efca848b9ece7c3c843da381d71fe (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-10-05T11:12:12Z (GMT) No. of bitstreams: 2 Tese - Neville Julio de Vilasboas e Santos - 2016.pdf: 2589034 bytes, checksum: b72efca848b9ece7c3c843da381d71fe (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-10-05T11:12:12Z (GMT). No. of bitstreams: 2 Tese - Neville Julio de Vilasboas e Santos - 2016.pdf: 2589034 bytes, checksum: b72efca848b9ece7c3c843da381d71fe (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-02-15 / This thesis takes the group of employers in Brazil as an object for quantitative analysis, using data from the National Household Survey. The most traditional Marxist theories ascribe to employers, due to its position in capital-labour struggle, a location in high income strata. However, prevails a income gap between white and black workers, with preponderance of the latter group in less privileged economy sectors, in occupations with high informality rate and in enterprises that typically employ fewer workers and whose stability tends to be lower. Following the recent social sciences interest to analyse the dynamics of racial inequality in higher social strata, this thesis aims to investigate the "color effect", considering other intervening variables, on black and white employers’ income. A logistic regression method follows a historical and theoretical contextualization of the problem of racial inequalities in Brazil and the presentation of the profile of employers, to analyze the racial inequalities in the composition of the employer group, showing that controlled influential variables, blacks are less likely to be part of that group. A central task in this thesis is the analysis of income inequality between black and white employers, based on a theoretical discussion of the rapport between racial inequality, class and income. A Oaxaca-Blinder decomposition model showed a significant disparity of average incomes, whereas an extension of the earlier model proposed by Juhn, Murphy and Pierce led to conclude that black-white income inequality evolves, beyond the means difference, a significant increase along the distribution, particularly on higher strata. Taking apart the striking effect of education, the conclusion is that the color effect (effect of racial discrimination) is decisive and increases along the income distribution. / Esta tese toma o grupo dos/as empregadores/as no Brasil como objeto de análise quantitativa, utilizando os dados da PNAD de 2014. As teorias marxistas mais tradicionais atribuiriam aos/as empregadores/as, em razão de sua posição no conflito entre capital e trabalho, uma posição situada nos estratos de remuneração mais alta. No entanto, há desníveis de rendimentos entre brancos/as e negros/as e preponderância destes/as últimos/as em setores menos privilegiados da economia, em ocupações com alto índice de informalidade, em empreendimentos que geralmente empregam poucos trabalhadores e cuja estabilidade tende a ser menor. Seguindo o interesse recente das ciências sociais em investigar a dinâmica das desigualdades raciais em estratos sociais mais elevados, esta tese tem por objetivo investigar o “efeito da cor”, consideradas outras variáveis intervenientes, sobre os rendimentos de empregadores/as negros/as comparados aos/as de empregadores/as brancos/as. Após contextualização histórica e teórica da problemática das desigualdades raciais no Brasil e a apresentação do perfil dos/as empregadores/as, é utilizada a técnica de regressão logística para analisar as desigualdades raciais na composição do grupo empregador, mostrando que, controladas variáveis influentes, negros/as têm menores chances de fazer parte deste grupo. Em seguida, com base na discussão teórica sobre a relação entre desigualdade racial, classe e rendimento, é efetuada, como tarefa central da tese, a análise das desigualdades de rendimentos entre empregadores/as negros/as e brancos/as. Lançando mão do modelo de decomposição Oaxaca-Blinder, foi possível constatar a desigualdade significativa nos rendimentos médios, enquanto que, com uma extensão do modelo anterior proposta por Juhn, Murphy e Pierce (1993), concluiu-se que a desigualdade de rendimentos entre negros e brancos, para além da média, apresenta um incremento significativo ao longo da distribuição, sendo muito elevada nos estratos mais altos. Descontado o efeito marcante da educação, concluiu-se que o efeito da cor (efeito da discriminação racial) é decisivo e aumenta ao longo da distribuição de rendimentos.

Made available in DSpace on 2017-07-10T17:55:33Z (GMT). No. of bitstreams: 1 Juliana_Valentini.pdf: 3194128 bytes, checksum: 023506bba0272165ba9049ddf726f376 (MD5) Previous issue date: 2014-03-17 / This study aims to analyze the organization and performance of the rural class employers in Paraná, through the study of the Rural Association of Londrina - RAL , in the period from 1946 to 1970. Founded amid intense conflicts and disputes over land in the northern state the entity acted effectively in different regional , state and national mobilizations.Through empirical research identified as the RAL has entered its representatives to the state agencies, which defended their interests economically, socially and politically and organized struggles with other entities against social movements . Through their practices RAL mobilized and organized the collective will of the fraction of the class which it represents articulated strengths and interests to face the struggles of the landholders of Porecatu against the land-grabbers, to criminalize organizations of rural workers and built together with other segments of society the support bases to the civil- military coup of 1964 / Esta dissertação pretende analisar as formas de organização e atuação da classe patronal rural paranaense, por meio do estudo da Associação Rural de Londrina ARL, no período de 1946-1970. Fundada em meio a intensos conflitos e disputas por terra no norte do estado a referida entidade atuou de forma efetiva em distintas mobilizações regionais, estaduais e nacionais. Por meio de pesquisa empírica identificamos como a ARL tem inserido seus representantes junto às agencias do estado, defendido econômica, social e politicamente seus interesses e organizado lutas juntamente com outras entidades frente aos movimentos sociais. Por meio de suas práticas a ARL mobilizou e organizou a vontade coletiva da fração de classe que representa, articulou forças e interesses para fazer frente às lutas dos posseiros de Porecatu contra os grileiros, para criminalizar as organizações dos trabalhadores rurais e construiu juntamente com outros setores da sociedade as bases de apoio ao golpe civil-militar de 1964

During the first decades of the post-war era, Sweden experienced a rapid increase in labour immigration. Many of these migrants found employment in the industrial sector, where they became concentrated. This concentration varied between different industries, but was amongst the highest in the metal and engineering industries. The aim of the thesis is to explain why migrant workers were concentrated in the Swedish metal and engineering industries during the post-war period, circa 1946-67. For this aim the thesis uses case studies, one on the regional level and another at the company level, in order to investigate and differentiate between different explanations. A varied set of different direct, as well as underlying causes and circumstances have been suggested in previous research to explain this uneven distribution of migrant workers on the labour market. Different explanations arising from these perspectives have been used in prior research with some success, but they rarely confront explanations from other perspectives, thus creating different narratives driven by different circumstances, causes, processes and intentions. The ambition of this thesis has been to seek explanations for a complex and changing historical process in post-war Sweden. In order to study this, explanations from previous research have been used to find the reasons and causes behind the concentration of foreign workers in the metal and engineering industries during the post-war era. At the same time, the results of these empirical studies are used to problematize and question these established explanations. The results have led to a somewhat different picture of the circumstances and reasons that shaped the labour immigration and the distribution of foreign employees on the Swedish labour market during the post-war period. The thesis particularly stresses that the possibilities and capabilities of the employers had a significant impact on the distribution of foreign workers.

A preocupação com a preservação dos direitos da personalidade do empregado é um movimento característico do direito do trabalho moderno, que concebe o trabalhador como cidadão e titular de todos os direitos fundamentais garantidos constitucionalmente, mesmo que este trabalhador esteja vinculado a um contrato de trabalho. A privacidade, como um direito da personalidade que representa valores morais do ser humano, merece especial atenção no ambiente de trabalho, principalmente em razão da intensificação do uso da tecnologia por parte do empregador para o controle e a fiscalização do empregado, sendo considerada atualmente como elemento essencial para o estabelecimento de um meio ambiente do trabalho sadio. Entretanto, apesar desta preocupação, não há como negar, em razão de o empregado estar inserido na estrutura empresarial, ter a sua atividade subordinada ao empregador e poder praticar atos capazes de afetar direitos fundamentais dos seus colegas de trabalho e de terceiros, que poderão existir situações em que haverá necessidade de limitação da privacidade do trabalhador. Diante desse cenário, a grande discussão que se estabelece é se é possível garantir a concretização do direito à privacidade do trabalhador sem afastar a característica principal da relação de emprego e, principalmente, sem afrontar outros direitos fundamentais de maior ou igual relevância. O objetivo do presente estudo é imergir nessa discussão a fim de demonstrar ser possível a coexistência de todos os interesses envolvidos e garantir a concretização dos direitos da personalidade do trabalhador observando todos os aspectos que decorrem da relação de emprego. Para tanto, após o estudo do conceito e das características da privacidade e do poder diretivo, a dissertação irá propor o estabelecimento de premissas gerais para garantir a preservação da privacidade do empregado em harmonia com a dinâmica do contrato de trabalho. Essas premissas serão utilizadas para buscar a concretização do direito à privacidade no caso concreto, ou seja, nas diversas situações do dia a dia de uma empresa em que a privacidade do trabalhador é passível de ameaça ou violação. Com o estudo dos casos concretos, a dissertação buscará demonstrar ser possível o estabelecimento de regras para a preservação da privacidade do trabalhador, mesmo diante da ausência de previsão legislativa trabalhista específica sobre a matéria. / The concern with the preservation of employees personality rights is a characteristic movement of the modern labor law, which conceives the workers as a citizen and holder of all fundamental rights constitutionally assured, even if the worker is bound to an employment agreement. Privacy, as a right of the personality which represents the moral values of the human beings, deserves special attention at the workplace, especially due to the intensified use of technology by the employer to control and supervise the employee, being considered today as an essential element for the establishment of a healthy work environment. However, despite such concern, no one can deny - since the employee is inserted in the corporate structure, having his/her activity subordinated to the employer and being able to perform actions that can affect the fundamental rights of his/her coworkers and third parties - that there may be situations where the privacy of the worker will have to be restrained. In face of this scenario, the main discussion that takes place is if it would be possible to ensure the realization of the workers right to privacy, without alienating the main characteristics of the employment relationship and, especially, without offense to the other fundamental rights of equal or grater relevance. The purpose of this study is to immerse in this discussion, in order to demonstrate the possibility of coexistence among all the interests involved and to assure the achievement of workers personality rights, taking in consideration all the aspects arising from the employment relationship. Therefore, after an analysis of the concept and characteristics of privacy and directive power, the thesis will propose the establishment of general premises to ensure the preservation of employees privacy, in harmony with the dynamics of the employment agreement. Such premises will be used to seek the realization of the right to privacy, in this specific case, that is, in the different situations of the everyday life of a company where the workers privacy is subject to threats or breaching. By studying real cases, the thesis will seek to demonstrate the possibility of establishing rules to preserve the workers privacy, eve in face of the absence of specific provisions of the labor law on the matter.

Syftet med uppsatsen har varit att identifiera eventuella diskrepanser mellan arbetsgivares och personalvetarstudenters uppfattningar om vilka egenskaper som är viktiga för att erhålla ett Human Resource (HR)-relaterat yrke efter personalvetarstudier. Syftet har också varit att undersöka om den eventuella diskrepansen skiljer sig mellan olika högskolor och universitet i Stockholms omkringliggande område. Detta har undersökts i form av en enkätundersökning, som har skickats ut till arbetsgivare och personalvetarstudenter. Data från enkäten har analyserats med hjälp av t-tester, korrelationer och regressionsanalyser.Studiens huvudsakliga resultat är att det föreligger en diskrepans mellan arbetsgivare och personalvetarstudenter vad gäller deras uppfattningar om vilka egenskaper som är viktiga på arbetsmarknaden, men att diskrepansen inte påverkas av skoltillhörighet. Tydligast var skillnaden vad gäller personliga egenskaper, eftersom det var den kategori där arbetsgivare värderade egenskaperna signifikant högre än studenterna. Studien bidrar med kännedom om en kunskapslucka hos personalvetarstudenter och tillför därmed också kunskap vad gäller vilka åtgärder som kan vidtas för att utveckla kursprogrammen för personalvetarstudier. / The purpose of this study has been to identify potential discrepancy between employers’ and Human Resource (HR) students’ perceptions of what qualities that are critical for securing an entry-level position in the HR profession after finishing their studies. The purpose has also been to examine whether the potential discrepancy differs between universities in the Stockholm metropolitan area. This has been examined by a survey that has been forwarded to employers and HR-students. The survey data has been analysed by means of t-tests, correlations and regression analyses.The main results of this study are that a discrepancy between employers and HR-students prevails, regarding their perceptions of which qualities that are critical in the labour market. The discrepancy is, however, not affected by school affiliation. The most distinct difference was that of personal qualities, where the employers rated these qualities significantly higher than the HR-students. The study thereby contributes to the research area by identifying HR-students' knowledge gap and consequently, which measures that would benefit the HR-educations.

Fringe benefits are the largest source of tax collection in South Africa, and a major change to the Income Tax Act has affected Fringe Benefit Tax. Virtually every year in the budget speech, the Minister of Finance introduces changes to the legislation, with the concomitant effect on individuals. In the last speech, the use of travel allowances and medical schemes, to name only two, were mentioned as being under constant review. In the budget speech of 2011, delivered by Pravin Gordhan on 23 February 2011, he announced that the employer’s contribution to retirement funds on behalf of employees will constitute a Taxable Fringe Benefit with effect from 1 March 2012. This study intends to establish, by means of a comparison between the South African and Australian Income Tax Acts, whether the taxation of fringe benefits, as set out in the Act in South Africa, is still appropriate. This will be done by evaluating the Australian system of taxing fringe benefits and comparing this with the taxation of the fringe benefits listed in the Act in SA. The study also discusses the various categories of fringe benefits listed in the Act. It will analyse and compare these with the fringe benefits in the Australian tax system. No similar research has been carried out from the South African perspective AFRIKAANS : Byvoordeel bestaan die grootste gedeelte van die bron van belasting invordering. Daar is 'n groot verandering in die Inkomstebelastingwet wat die byvoordeel belasting geaffekteer het in Suid Afrika. Byna elke jaar in sy begrotingsrede het die Minister van Finansies veranderinge aangekondig in die wetgewing wat individue raak.In die begrotingsrede van 2011, vrygestel op 23 Februarie 2011 deur die Minister van Finansies, Pravin Gordhan, sal die werkgewer se bydrae tot aftreefondse namens werknemers ,met ingang 1 Maart 2012 as 'n belasbare byvoordeel graag word. Die doel van hierdie studie is om vas te stel, deur middel van 'n vergelykende studie met Australiese Inkomstebelastingwet, of die wet op belasting op byvoordele in Suid-Afrika nog toepaslik is. Die doelwitte van die studie is om die Australiese stelsel te evalueer in vergelyking met die belasting op byvoordele in SA. Hierdie studie bespreek die verskillende kategorieë van byvoordele soos tans van toepassing op Suid-Afrika; an word ontleed en vergelyk met die byvoordele in die Australiese belasting stelsel. Daar is geen vorige navorsing uitgevoer in hierdie gebied vanuit ‘n Suid-Afrikaanse perspektief nie Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Sathiga, S 2011, A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03052012-161405 / > F12/4/143/gm / Dissertation (MCom)--University of Pretoria, 2011. / Taxation / Unrestricted

The current trend of demographic aging can be alleviated by extending the working activity of older workers and seniors. In this thesis the attention is focused on the relationship between the employment of older people and setting of the pension scheme, since both affect the behaviour of older workers and seniors. The aim of this thesis was to find out the level of employment support of older workers and seniors, and to describe not only the view of seniors, who continue with work after their claim on old-aged pension but also attitudes of the potential employers on this group of workers. Secondary data analysis with emphasis on foreign experience and qualitative interviews supplemented by quantitative research were used as research methods. The research has shown that the pension system does not motivate older people to delay retirement, the level of education in old age is undersized and the awareness of current trends and opportunities in the field of seniors employment is missing.

Due to employees’ reduced entitlements to the German statutory state pension on the one hand, and the challenge to employers of a skilled worker shortage on the other, employers’ contributions towards occupational pension schemes (OPS) might be an effective human-resources management tool. Thus, the overarching research question is: What is the relevance of OPS for the employment relationship in Germany? Five sub-research questions address the role of OPS in recruitment and retention management, organisational commitment, the potential differences between women and men and between young and old employees and the employees’ psychological contract. The empirical study is a single case study in the financial-services sector. Key findings: OPS are of more relevance for retaining employees than for recruiting them. Their role differs significantly between employees with different generations of the OPS and, therefore, different pension entitlements. Only minor differences can be found between women and men and between younger and older employees. Satisfaction with the occupational pension scheme has no significant impact on organisational commitment. The majority of employees perceived psychological contract fulfilment with respect to the OPS. The contribution to theory is the closure of five research gaps. As far as is known, this is the first study in Germany that analyses the role of OPS in a specified context and from multifaceted viewpoints (recruitment/retention, quantitative/qualitative, men/women, age groups). The contribution to practice comprises the provision of a transferable analysis blueprint of the role of OPS in the employment relationship and the provision of recommendations that relate, among others, to communication and information aspects, cost-benefit calculations and the usage of additional employer contributions as a possible selective reward element.

Syftet var att undersöka vilka yrken aktiva studenter på Skogskandidatprogrammet tänker sig efter examen, jämföra deras tilltänkta yrkesval med alumnernas nuvarande yrke samt de tjänster som finns tillgängliga hos presumtiva arbetsgivare. Syftet var även att undersöka hur kön, ålder och arbetslivserfarenhet påverkar tilltänkt yrkesval hos aktiva studenter. För datainsamlingen gjordes en enkätundersökning bland aktiva studenter och alumner från Skogskandidatprogrammet. Även en kompletterande datainsamling gjordes om befintliga tjänster hos presumtiva arbetsgivare. De yrken som aktiva studenter främst vill ha efter examen är skogsförvaltare, skogskonsulent och produktionsledare. Aktiva studenters yrkespreferenser jämfört med alumnernas yrken idag överensstämmer, medan det skiljer sig från hur många sådana tjänster det finns hos presumtiva arbetsgivare. Kvinnor och män har till största del liknande yrkespreferenser. Äldre studenter med lång arbetslivserfarenhet föredrar yrken som skogsförvaltare och skogskonsulent medan yngre med kort arbetslivserfarenhet föredrar produktionsledare.