資訊軟體產業為知識密集的產業，在台灣已發展了許多年。由於科技不斷創新以及市場激烈的競爭下，資訊軟體產業從早期為個別客戶量身訂作的系統專案開發，一直發展到今日以套裝軟體或中介軟體標準產品的銷售方式。因軟體產品具有功能習慣性，客戶一旦使用後就不會隨意更換。各資訊軟體廠商為了推廣各式各樣的軟體產品以搶攻市場，紛紛提出了各種激勵業務人員的激勵制度以擴大市場佔有率。從企業的角度來說，企業組織應以獲取最大合法利潤為主要目標。因此在其經營管理權限內，必然會以各類管理策略和激勵措施來提升員工之工作效率和品質，績效激勵與評估制度即屬最被廣泛實施之方法。本文研究之核心為：資訊軟體產業之激勵與評估制度有那些特性，評估制度是否公平，針對不同產品生命週期的銷售策略有何差異，以及不同的工作類型與不同職掌之員工對於不同的激勵與評估制度之效益反應。本研究將透過與從業人員深度訪談程序，收集資訊軟體產業內不同公司之各種績效激勵與評估制度加以分析比較。針對上述議題，深入研究各種不同的制度對業務人員的激勵效益與合理性。其研究成果，一方面可提供給資訊軟體廠商作為未來規劃制定績效激勵與評估制度的參考；另一方面，亦可作為員工評估公司獎勵制度合理運用模式的對照，讓各界瞭解其精神並加以應用。 / IT Software Industry is unique and knowledge-intensive industry in Taiwan. It have been developed with special functions to keep customer loyalty once used. Promotion with a wide range of programs in order to gain market share is the most important factor of success. But which is company really do last longer for success, and is the product life cycle impacted by effective sales incentive plan? This studied looks at which performance incentive program can best motivate employees. The incentive programs were studied by interviewed with different companies within IT software industry and try to understand the effectiveness of evaluation strategies vs. sales performance. The results supported my hypothesis by showing that the employees under attractive incentive plan performs with productivity increasing superiority. The results also showed that fairness evaluation strategies does improve sales performance by enlarging the coverage. In additional of the benefits, my research also provided some suggestions for employees who was hired by relative industry. I hope it can be more valuable when employees assess the system for understand and apply the spirit of incentive programs.

Workplace accidents and injuries are a growing problem for organizations in Sweden as well as in many other countries. As a consequence, improving workplace safety has become an area of increasing concern for employers and politicians as well as researchers. The aim of this thesis was to contribute to an increased understanding of how leadership and management practices can influence safety in organizations. In Study I, three leadership styles were investigated to determine their relative importance for different safety outcomes. A leadership style specifically emphasizing safety was found to contribute the most to employee safety behaviors; transformational leadership was found to be positive for safety behaviors only when it also involved a safety focus; and a transactional leadership style (management-by-exception active) was shown to be slightly negatively related to workplace safety. Study II examined the role of leader communication approaches for patient safety and the mechanisms involved in this relationship. Support was found for a model showing that one-way communication of safety values and leader feedback communication were both related to increased patient safety through the mediation of different employee safety behaviors (safety compliance and organizational citizen behaviors). Study III explored whether and in what ways the use of staff bonus systems may compromise safety in high-risk organizations. The three investigated systems were all found to provide limited incentives for any behavioral change. However, the results indicate that design characteristics such as clearly defined and communicated bonus goals, which are perceived as closely linked to performance and which aim at improved safety, are imperative for the influence that bonus programs have on safety. Group-directed goals also appeared to be more advantageous than corporate- or individual-level goals. The thesis highlights the importance of actively emphasizing and communicating safety-related issues, both through leadership and in managerial practices, for the achievement of enhanced workplace safety. / <p>At the time of the doctoral defense, the following paper was unpublished and had a status as follows: Paper 1: Manuscript.</p>

School inclusion has been a challenge for many teachers who work on regular school classrooms. A number of factors hinder the pedagogical practice of these teachers in their teaching with students who are the target audience of special education. Besides, it is observed that, when dealing with school inclusion of gifted and talented students (G/T), there is resistance from some teachers. This fact lies on the lack of knowledge about the theme of G/T, which may occur due to the wrong conceptions socially widespread, adding to that an incipient initial education in relation to G/T students. Accordingly, it is necessary to create support networks so that school inclusion of G/T students becomes effective. In this sense, the family could be a support network and set up a partnership with the school. Thus, both can articulate and organize a collaborative work on behalf of school inclusion of the G/T child. After reflecting about the situation exposed, this study proposes the following thesis: school inclusion of the G/T child can be effective when family and school act in conjunction in this process, eliminating/diminishing the barriers that hinder this partnership, since the family can influence the school inclusion of the G/T child. This study included 12 families with children identified as G/T more than a year ago, and regularly attended the Giftedness Incentive Program (GIP) during the year of 2014, seven special educators, six teachers from early grades and five counseling teachers that, in the year of 2015, worked with G/T students. Regarding the method, the study case within the qualitative approach was chosen. The instruments of data collection selected were: narrative interview, Questionnaire of Family System Characterization Version – Parents or Guardians (DESSEN, 2011), Checklist of Shared Routine and Engagement between Family-school, Version for Teachers, and Checklist of Shared Routine and Engagement between Family-school, Version for Parents (mother, father, or guardian), both validated by Dessen and Polonia (2011). The interviews were analyzed qualitatively and from the analysis of frequency, through categories already defined by the authors of the instrument. The final considerations point to a relation between family and school that is still incipient, due to the fact that some barriers/constraints were identified, having prevailed an accusative relationship, which may be hindering the construction of a partnership relation. There were specific cases in which there was conjunction between both institutions, and that result in greater influence/participation of the family in the school life of the G/T child. Therefore, the study raises the need to offer continuous education for both the family and the school, aiming at broadening the debate regarding the importance that both have in creating a support network so that, together, they can articulate actions on behalf of school inclusion of the child who is also a G/T student. / A inclusão escolar tem sido um desafio para muitos professores que atuam nas classes regulares de ensino. Diversos fatores dificultam a prática pedagógica desses em sua atuação com os alunos que constituem o público-alvo da educação especial. Além disso, observa-se que, quando se trata da inclusão escolar dos alunos com altas habilidades/superdotação (AH/SD), há resistência por parte de alguns professores. Esse fato reside no desconhecimento da temática das AH/SD, decorrente, possivelmente, das concepções equivocadas difundidas socialmente, somado a uma formação inicial incipiente no que se refere aos alunos com AH/SD. Sendo assim, é necessário formar redes de apoio para que se efetive a inclusão escolar do aluno com AH/SD. Nesse sentido, a família pode ser uma rede de apoio e tornar-se parceira da escola. Assim, ambas podem se articular e organizar um trabalho colaborativo em prol da inclusão escolar do filho/aluno com AH/SD. Após refletir sobre as situações expostas, propõem-se a seguinte tese: a inclusão escolar do filho/aluno com AH/SD será efetivada quando a família e a escola atuarem de forma articulada nesse processo, eliminando as barreiras que dificultam essa parceria, uma vez que a família constitui-se como influente na inclusão escolar do filho com AH/SD. Para verificar a tese, o objetivo geral foi compreender a articulação entre família e escola, verificando as barreiras que dificultam essa parceria, além de visualizar possíveis influências da família no processo de inclusão escolar do filho/aluno com AH/SD. Participaram da pesquisa 12 famílias com filhos identificados com AH/SD há mais de um ano e que foram assíduos durante o ano de 2014 no Programa de Incentivo ao Talento (PIT), sete educadores especiais, seis professores dos anos iniciais e cinco professoras conselheiras que, no ano de 2015, atuaram com os alunos com AH/SD. Em relação ao método, optou-se pela abordagem qualitativa, do tipo estudo de caso. Os instrumentos de coleta de dados selecionados foram: entrevista narrativa, Questionário de Caracterização do Sistema Familiar Versão – Pais ou Responsável (DESSEN, 2011), Checklist da Rotina Compartilhada e Envolvimento entre Família-escola, Versão para Professores e Checklist da Rotina Compartilhada e Envolvimento entre Família-escola Versão Pais (mãe, pai ou responsável), ambos validados por Dessen e Polonia (2011). As entrevistas foram analisadas de forma qualitativa/descritiva articulada com o referencial teórico que subsidiou a tese. Os Checklists foram analisados qualitativamente e a partir da análise de frequência, por meio de categorias já determinadas pelas autoras dos instrumentos. As considerações finais apontam para uma relação entre família e escola ainda incipiente, pois algumas barreiras/entraves foram identificadas, tendo prevalecido uma relação acusativa, o que pode estar dificultando a construção de uma relação de parceria. Foram pontuais os casos em que houve uma articulação entre ambas as instituições e que tenham como resultado maior influência/participação da família na vida escolar do filho com AH/SD. Portanto, sinaliza-se a necessidade de ofertar uma formação continuada tanto para a escola quanto para a família, visando ampliar o debate para a importância de ambas formarem uma rede de apoio para que juntas articulem ações em prol da inclusão escolar do filho que também é aluno com AH/SD.

The aim of diploma thesis is the analysis of economic cycle in the car sector in the Czech Republic and the government's approach on this issue. I desribe the global economic and financial crisis in the years 2007 - 2010, which had impact on automotive industry, For comparison, I add approach by government abroad and development of automotive industry, mainly in Germany and the Slovak Republic. The first part consists of theoretical approaches of important economists of the economic cycle, the company in recession and the different approaches to structural policy. Individual approaches are different and unfortunately there is no uniform approach to effective solution of the crisis. The analytical part deals with the beginning of economic and financial crisis along with the impact on the production and sale of three automotive producers in the Czech Republic - Škoda auto a.s., TPCA, Hyundai Motor Czech s.r.o. This impact is compared with the consequences of the crisis at car manufacturers in Germany and the Slovak Republic. Finally comes the assessment of mainly interventionist approaches by governments in the Czech Republic and abroad. Through the efforts to alleviate the ongoing recession in the sector was being set up so-called scrap subsidy that had an impact on the industry in the Czech Republic, even though in our country was his introduction denied.

This thesis deals with suggestions of appropriate changes in a concept of incentive system in the particular company. Changes will be suggested based on the theoretical background and the current state in the company. The proposed solutions will be used as a concept for increasing the satisfaction and loyalty of workers, to reduce the sickness and fluctuation and on the basis of these sub-goals to improve performance throughout the organization.

Presented thesis tends to discover the issue of corporate culture in selected company. It is focused on concrete part of corporate culture, the motivation. It consists of theoretical resources, analysis of current state of incentives and is trying to suggest suitable changes and to create solution for operative usage. The result of this thesis is complex of incentives program for workers as a part of companys' effort for reach higher efficiency.

The subject of thesis is to devise an incentive program for concrete company. The thesis first describes the theoretical knowledge on this issue, which have been prepared on the basis of scientific literature. The practical part is focused on the description of MEGATECH Industries Ltd. and analysis of the current incentive program. To obtain information from the staff was used a survey. In the last part of thesis are describes proposals for improving the current situation.

Bakgrund och problem: Ett välkänt ekonomiskt styrmedel som används av företagsledare för att motivera anställda till att utföra prestationer som ligger i linje med företagets mål är belöningssystem. Belöningssystem fungerar olika i olika branscher och måste anpassas efter typ av verksamhet och anställda. Ett relativt outforskat område är industribranschen, här utförs ofta kärnprocessen av arbetarna på golvet vilket gör det intressant att se hur ett industriföretag jobbar med belöningssystem mot dessa typer av anställda och identifiera kritiska områden för belöningssystemets funktion mot arbetare då detta är ett ostuderat område. Syfte: Syftet med denna studie är att bidra med ökad förståelse om hur industriföretag jobbar med belöningssystem gentemot arbetare och vad dessa arbetare har för erfarenheter av detta system. Metod: En kvalitativ fallstudie är utförd på företaget Atlas Copco Power Technique Nordic som är verksamma inom industribranschen. Åtta respondenter har intervjuats genom semi-strukturerade intervjuer. Studien har anammat en abduktiv forskningsansats  Slutsats: Atlas Copco Power Technique Nordic använder sig av många olika belöningar i olika former för att motivera sina anställda, en kombination av icke-monetära belöningar är den främsta nyckeln för att skapa motivation hos anställda. Det framkommer att de monetära belöningarna exklusive lön inte har betydande påverkan på arbetarnas motivation och vilja att prestera. Det visar sig även att mål och rättvisa har en betydande roll vad gäller arbetarnas positiva inställning till belöningssystemet. / Background and problem: A well-known financial instrument used by business leaders to motivate employees to perform in line with the company's goal is the reward system. Reward systems work differently in different industries and must therefore be adapted to the type of business and type of employees in an organization. A relatively unexplored area is the industrial industry. Here the core processes are often performed by the blue-collar workers which makes it interesting to see how an industrial company works with reward systems towards these types of workers and identify critical areas for the reward system's function towards blue-collar workers as this is an unstudied area. Purpose: The purpose of this study is to contribute to an increased understanding of how industrial companies work with reward systems towards blue-collar workers and what experience these workers have of this system. Method: A qualitative case study has been carried out at the company Atlas Copco Power Technique Nordic, which is active in the industrial industry. Eight respondents were interviewed through semi-structured interviews. The study has adopted an abductive research approach  Conclusion: Atlas Copco Power Technique Nordic uses many different rewards in different ways to motivate its employees, and the combination of non-monetary rewards is the main key to creating motivation in employees. It appears that the monetary rewards excluding wages have no meaningful effect on blue collar worker’s motivation and desire to perform. It also appears that goalsetting and justice play a significant role in terms of blue collar worker’s positive attitudes towards the reward system.

Bakgrund: Ersättning till verkställande direktörer är ett ämne som blossar upp i samhällsdebatten med jämna mellanrum, speciellt vid skandaler där en VD:s agerande går att ifrågasätta. Trots att rörlig ersättning funnits i mer än 130 år i Sverige och ämnet uppmärksammas i dagstidningar, finns det begränsad forskning kring ämnet.  Syfte: Att få en fördjupad förståelse för hur fastighetsbolag i Sverige, med ett högt börsvärde, ersätter sina verkställande direktörer med rörlig ersättning. Vidare att se hur dessa företag utformar sina ersättningsprogram samt skapa en förståelse för varför det finns incitament för rörlig ersättning. Studien syftar även till att ge en förståelse för hur den svenska bolagsstyrningen är uppbyggd samt tillföra kunskap avseende normbildningen av ersättning till VD.  Referensram: Avsnittet inleds med en redogörelse kring svensk bolagsstyrning samt normbildningen avseende ersättning. Vidare görs en fördjupad redogörelse kring ersättning för verkställande direktörer och ersättningsprogram. Avsnittet följer av en presentation av agentteorin som sedan sätts i ett svenskt perspektiv. Slutligen avslutas avsnittet med en redogörelse av två perspektiv på redovisning samt redovisning av värdeförändringar i förvaltningsfastigheter.  Metod: Undersökningen bygger på en metodkombination där både kvalitativa samt kvantitativa metoder använts. Årsredovisningar har varit underlag för insamling av data varvid en dokumentärstudie utförts med en sekventiell design. Vidare har ett icke-sannolikhetsurval tillämpats där urvalet baserat sig på ett subjektivt urval.  Slutsats: Informationsvärdet i företagens årsredovisningar varierar avseende ersättning till VD. Utbetalande av rörlig ersättning sker kontant i de undersökta företagen. Andelen rörlig ersättning för VD uppgår, i de undersökta företagen, till ca 20% av total ersättning. Kortsiktiga ersättningsprogram är dominerande i dessa företag. Vidare är redovisningsbaserade mått mest frekvent använda i företagens ersättningsprogram, men kompletteras upp med andra prestations mått. Justeringar av verkligt värde för fastighetsbestånden avspeglas inte i VD:s rörliga ersättningar, således är förvaltarskap utmärkande för VD i fastighetsbolag. / Background: CEO remuneration is a topic that recurs in the public debate at regular intervals, especially in the case of scandals where a CEO’s action can be questioned. Even though variable remuneration has existed for more than 130 years in Sweden and the subject is noticed in daily newspapers, there is limited research on the subject.  Purpose: To gain a deeper understanding of how real estate companies in Sweden (with a high market capitalization) reward their CEOs with variable remuneration. Furthermore, to see how the companies design their incentive-program and to gain an understanding of why there are incentives for variable remuneration. The study also aims to provide an understanding of how the Swedish corporate governance are organized and to add knowledge regarding the setting of norms for CEO remuneration.  Framework: The section begins with a description of Swedish corporate governance and the standards regarding CEO remuneration. Furthermore, an in-depth report is made regarding CEO remuneration and incentive-programs. The section continues with a presentation of Agency Theory, which is then put into a Swedish perspective. The episode ends with a description of two perspectives in accounting and reporting of value changes in investment properties.  Method: The study is based on a combination of methods where both qualitative and quantitative methods were used. Annual reports have been the basis for data collection, whereby a documentary study was carried out with a sequential design. Furthermore, a non-probability sample has been applied where the sample was based on a subjective sample.  Conclusions: The information value regarding CEO remuneration, in the annual reports, differ among the corporations. Payment of variable remuneration is made in cash. The share of variable remuneration for the CEO amounts to approx. 20 percent of total remuneration, according to the investigated corporations. Short-term incentive-programs are dominant in these corporations. Furthermore, accounting-based key performance indicators are most frequently used in the corporation’s incentive- programs, however they are supplemented with other key performance indicators. Fair value adjustments for the property holdings are not reflected in the CEO’s variable remuneration, thus stewardship is distinctive for CEOs in real estate companies.

El presente trabajo de investigación busca encontrar en que forma las transferencias del Programa de Incentivos a la Mejora de la Gestión Municipal afectan el nivel de recaudación del impuesto predial por parte de los gobiernos locales. Con un panel de datos para 34 municipalidades para el periodo 2010-2018, estimamos una ecuación que recoge la relación entre ambas variables empleando un modelo econométrico de efetos fijos. Los resultados muestran que las transferencias afectan negativamente la recaudación del impuesto predial actuando como un sustituto de ingresos. / This paper seeks to find out how the transfers of the "Programa de Incentivos a la Mejora de la Gestión Municipal" affect the level of property tax collection by local governments. With a data panel for 34 municipalities for the 2010-2018 period, we estimate an equation that captures the relationship between both variables using a fixed-effect econometric model. The results show that transfers negatively affect the collection of property tax acting as a substitute for income. / Trabajo de investigación