Este estudo investiga a interferência de aspectos cognitivos, organizacionais e econômicos na Orientação Temporal do Gestor (OTG) de hospitais de grande porte no interior de São Paulo. A literatura prediz que OTG é influenciada por sistemas de incentivo, como o sistema de remuneração gerencial, e nessa pesquisa foi analisado outras perspectivas que impactariam nessa relação, com base em literatura contábil, econômica, de psicologia e gestão hospitalar, entretanto outros fatores poderiam impactar na OTG, tal como o desenho do contrato do gestor ex-ante, os processos empresariais, a incerteza do ambiente e tarefa, o sistema estratégico de avaliação de desempenho e a proximidade do gestor com a atividade fim. O estudo foi realizado com 18 gestores de 5 hospitais e 1 operadora, analisando os fatores que impactam na realização de tarefas e tomadas de decisões gerenciais, com foco em diferenciar as atividades de curto e longo prazo e quais os direcionadores que os fazem focar no resultado de curto ou longo prazo. Os dados foram obtidos por meio de entrevistas com os gestores e analisados com auxílio do software Nvivo, por meio da análise de discurso. O resultado da pesquisa foi um levantamento das tarefas com resultado no curto e longo prazo em ambientes hospitalares, identificação dos dilemas do sistema de saúde que impactam na gestão e a proposição de hipóteses de variáveis que possam impactar na OTG. As hipóteses levantadas são que no setor hospitalar fatores como dilemas com operadoras de saúde, incerteza do ambiente e de tarefa e gestão de urgência podem impactar na OTG de curto prazo, enquanto sistemas estratégicos de avaliação de desempenho, motivação prósocial, desenho do contrato de LP, gestão por processo e tempo de proximidade com a atividade final podem impactar na OTG de longo prazo. / This study investigates the interference of cognitive, organizational and economic aspects in Managerial Time Orientation (MTO) of large hospitals in the state of São Paulo. The literature predicts that MTO is influenced by incentive systems , like the system of managerial remuneration, and this research was analyzed other perspectives that would impact this relationship, based on accounting, economic, psychology and hospital management literature, although others factors could impact the MTO as the manager\'s contract design ex -ante, business processes, uncertainty of the environment and task, strategic system of performance evaluation of the manager and the proximity to the core activity. The study was conducted with 18 managers in 5 hospitals and 1 health insurance, analyzing the factors that impact the execution of tasks and managerial decision-making, focusing on differentiating activities of short and long term and what are the drivers that focus on results short or long term. Data were obtained through interviews with managers and analyzed using the software NVivo, through discourse analysis. The result of the research was a survey of tasks result in short and long term in a hospital, the dilemmas of the health system that impact the management and a propose hypotheses of variables that may impact the MTO. The hypotheses are that the hospital sector factors such dilemmas with health insurance companies, environmental uncertainty, task uncertainty and emergency management would impact in the short term MTO, while strategic systems performance evaluation, social motivation, design of the contract, process management and time of proximity to the core activity would impact the long term MTO.

Due to rapidly changing conditions and the increasing pressure of global competition, corporations are facing a management crisis that has never happened before. To overcome this situation, corporations have developed a Corporate Transformation Strategy (CTS) to strengthen the core abilities, increase management performance and become a long lasting competitor. This is both necessary and urgent. However, the uncertainty and change that this aggressive self-motivated CTS brings directly effects employees at all levels. Therefore, the corporations have to arrange suitable Employee Incentive System (EIS) and Organizational Career Development (OCD) while concurrently the corporations are developing their CTS. Additionally, these incentives not only appease the work force, they lower employees desire to change employment, keep the best and brightest at the corporation, and raise all employees work satisfaction and performance. Combined, these results raise Organizational Performance, competitive advantages, and potential for continued growth. This study is based on 1,000 corporations in Taiwan and will show the direct and indirect relationships between CTS, EIS, OCD and Organizational Performance and how they affect each other. After analyzing data from138corportations with canonical correlation, regression analysis, ANOVA and LISREL, the research found: 1.CTS, EIS, OCD and Organizational Performance are all correlated. 2. The CTS has a positive preeminent affect on the EIS and the EIS also positively affects the Organizational Performance. This indicates that the CTS will indirectly affect the Organizational Performance by affecting the EIS. 3. The CTS has a positive preeminent affect on the OCD and the OCD also positively affects the Organizational Performance. This indicates that the CTS will indirectly affect the Organizational Performance by affecting the OCD.

Este estudo investiga a interferência de aspectos cognitivos, organizacionais e econômicos na Orientação Temporal do Gestor (OTG) de hospitais de grande porte no interior de São Paulo. A literatura prediz que OTG é influenciada por sistemas de incentivo, como o sistema de remuneração gerencial, e nessa pesquisa foi analisado outras perspectivas que impactariam nessa relação, com base em literatura contábil, econômica, de psicologia e gestão hospitalar, entretanto outros fatores poderiam impactar na OTG, tal como o desenho do contrato do gestor ex-ante, os processos empresariais, a incerteza do ambiente e tarefa, o sistema estratégico de avaliação de desempenho e a proximidade do gestor com a atividade fim. O estudo foi realizado com 18 gestores de 5 hospitais e 1 operadora, analisando os fatores que impactam na realização de tarefas e tomadas de decisões gerenciais, com foco em diferenciar as atividades de curto e longo prazo e quais os direcionadores que os fazem focar no resultado de curto ou longo prazo. Os dados foram obtidos por meio de entrevistas com os gestores e analisados com auxílio do software Nvivo, por meio da análise de discurso. O resultado da pesquisa foi um levantamento das tarefas com resultado no curto e longo prazo em ambientes hospitalares, identificação dos dilemas do sistema de saúde que impactam na gestão e a proposição de hipóteses de variáveis que possam impactar na OTG. As hipóteses levantadas são que no setor hospitalar fatores como dilemas com operadoras de saúde, incerteza do ambiente e de tarefa e gestão de urgência podem impactar na OTG de curto prazo, enquanto sistemas estratégicos de avaliação de desempenho, motivação prósocial, desenho do contrato de LP, gestão por processo e tempo de proximidade com a atividade final podem impactar na OTG de longo prazo. / This study investigates the interference of cognitive, organizational and economic aspects in Managerial Time Orientation (MTO) of large hospitals in the state of São Paulo. The literature predicts that MTO is influenced by incentive systems , like the system of managerial remuneration, and this research was analyzed other perspectives that would impact this relationship, based on accounting, economic, psychology and hospital management literature, although others factors could impact the MTO as the manager\'s contract design ex -ante, business processes, uncertainty of the environment and task, strategic system of performance evaluation of the manager and the proximity to the core activity. The study was conducted with 18 managers in 5 hospitals and 1 health insurance, analyzing the factors that impact the execution of tasks and managerial decision-making, focusing on differentiating activities of short and long term and what are the drivers that focus on results short or long term. Data were obtained through interviews with managers and analyzed using the software NVivo, through discourse analysis. The result of the research was a survey of tasks result in short and long term in a hospital, the dilemmas of the health system that impact the management and a propose hypotheses of variables that may impact the MTO. The hypotheses are that the hospital sector factors such dilemmas with health insurance companies, environmental uncertainty, task uncertainty and emergency management would impact in the short term MTO, while strategic systems performance evaluation, social motivation, design of the contract, process management and time of proximity to the core activity would impact the long term MTO.

This diploma thesis deals with the motivation of employees as well as the system of their remuneration in the monitored company, which is focused on production of metal products and semi-finished metal products. Diploma thesis analyses the current state of motivation system and remuneration of employees at the company. Then, by using theoretical foundations and empirical observation, changes in the current system or new incentive elements to existing ones are being proposed

The subject of the thesis is the design of changes in the incentive system in the selected company. Through the analysis of company documents, questionnaires and structured interviews is analyzed the current incentive system and its effect on the level of staff motivation. On the basis of empirical research are elaborated concrete proposals to optimize employee performance, increase the level of staff motivation and thereby strengthening the company's position in the market.

Магистерская диссертация состоит из введения, двух глав, заключения, библиографического списка, приложений. В теоретической части представлены теоретические аспекты изучения системы стимулирования персонала, общее представление о системе стимулирования персонала, анализ современных тенденций системы стимулирования персонала, модель системы стимулирования персонала в организациях. В практической части описывается общая характеристика ООО «ПиК», рассматриваются особенности реализации модели системы стимулирования персонала на примере исследуемого предприятия. В заключении подведены итоги в соответствии с поставленными задачами. / The master's thesis consists of an introduction, two chapters, a conclusion, a bibliographic list, and appendices. The theoretical part presents the theoretical aspects of studying the personnel incentive system, a general idea of the personnel incentive system, an analysis of current trends in the personnel incentive system, and a model of the personnel incentive system in organizations. The practical part describes the general characteristics of LLC "PiK", discusses the features of the implementation of the model of the personnel incentive system on the example of the enterprise under study. In conclusion, the results are summarized in accordance with the tasks set.

Title: Incentive Systems Related to Sustainability - Are They Efficiently Structured within Nordic Fast Fashion? Problematization: Incentive systems play an important role in guiding and motivating employees towards the goals regarding sustainability for business. The problem that this thesis investigates is that the incentive systems of nordic fast fashion businesses might not be efficiently structured to contribute to the sustainability work. Purpose: The purpose of this study is to investigate the current incentive systems within fast fashion businesses and the relation to sustainability within these systems, in order to determine if the structure of the incentive systems are efficient. Research Questions: (1) How could the sustainability work of nordic fast fashion businesses be enhanced by incentive systems? (2a) What kind of incentive systems are integrated within the fast fashion businesses today, and to what extent are they related to sustainability? (2b) In what way can an efficient sustainability-integrated incentive system provide a potential solution for fast fashion businesses to become more sustainable? Method: In order to study this phenomenon of efficient sustainability-integrated incentive systems, a qualitative approach has been implemented. The qualitative approach was conducted through a multiple case study consisting of an interviewing process as well as a document analysis of the case businesses for the study. Results: The result retrieved from this study manifest that the current incentive systems are heavily focused on financial targets, while being inefficient sustainability-wise in integration and motivation on individual plans. Although the case businesses proved to be valuing and targeting sustainability work to a large extent, the work seems to be excluded from the incentive systems for employees, as the systems are lacking implementation of sustainability as well as clear motivation of the employees. Refusing employees the possibility to influence the targets on their own, and thereby obstructing the ability to actually influence sustainability work according to the incentive theory of motivation and Expectancy theory.  Practical Implications: This thesis provides a good ground to argue for an actual lack of action among fast fashion businesses to make a difference, sustainability wise. The presented factors argue for there actually being more to do to enhance sustainability, while proving that there is reason for trying the sustainability integrated incentive systems approach. Keywords: Incentive System, Fast Fashion, Sustainability, Motivation, Management Control

Apresenta-se uma mudança de paradigma para o instituto jurídico da doação no Brasil. Se a doação tem origem no altruísmo e na benevolência, hoje também pode ser considerada um instrumento estratégico de promoção social. Em tempos ditos de crise, enquanto não faltam projetos sociais e pessoas carentes de direitos mínimos, também existem pessoas dispostas a doar dinheiro para causas sociais. Pela perspectiva do doador, analisar-se-á quais os mecanismos jurídicos existentes de incentivo à doação em dinheiro por pessoa física para fins públicos, ou seja, quais os benefícios do investidor social. A partir da análise de direito comparado entre Brasil e Estados Unidos, examinar-se-á que o ato de doar dinheiro por pessoa física às finalidades públicas por meio das leis de incentivo gera uma contrapartida fiscal ao doador. Evidencia-se, portanto, uma nova modalidade de negócio jurídico que apresenta características mistas de direito privado e de direito público, irradiando efeitos financeiros: a doação de direito público. / The study presents a changing paradigm for the legal institution of Donation in Brazil. If the donation stems from altruism and benevolence, it can now also be considered as a strategic instrument of social advancement. In times of crisis, while there are many social projects and destitute people of minimum rights, there are also people willing to donate money to social causes. From the perspective of the donor, the thesis will analyze which are the legal mechanisms to encourage donation in cash by an individual in the public interest, ie what benefits for the social investor. From the analysis of comparative law between Brazil and the United States, will be considered that the act of donating money by individual for public purposes through a legal incentives system generates a tax return to the donor. Therefore, it can be pointed a new type of legal institute which presents mixed private law and public law characteristics, radiating financial effects: the donation of public law.

The diploma thesis deals with proposal of improvement of the incentive system of the chosen company, which basic theoretical recruitment knowledge is applied to, particularly from the area of employee’s motivation and job satisfaction, which are one of key factors affecting the whole company success. The main goal of this thesis is to suggest the improvement of company’s incentive program to increase staff motivation.

Kundnöjdhet är ett icke-finansiellt prestationsmått. Det kan kopplas till ett belöningssystem för att motivera och vägleda medarbetare samt främja en ökad ansträngning att skapa nöjdare kunder. Ytterligare forskning behövs kring vad som talar för respektive mot att denna koppling fungerar för att motivera medarbetare. Syftet med denna studie är därmed att skapa kunskap om hur medarbetare blir motiverade av att koppla kundnöjdhet till ett belöningssystem. Därför har en kvalitativ fallstudie genomförts där tio intervjuer med medarbetare på en organisation inom bank- och försäkringsbranschen utförts. Från tidigare forskning har det identifierats åtta faktorer som behövs för att skapa ett motiverande belöningssystem. Dessa är; reliabilitet, tydlighet, rättvisa, möjlighet till påverkan, kunskapsnivå, tätare mätpunkter, betydelsefull belöning och motiverande nivå. Av studien framkom det att, när kundnöjdhet mäts leder det till en ökad motivation att få nöjdare kunder. Dessutom ledde belöningssystemets uppbyggnad via den kollektiva belöningen till att medarbetare kände sig lika värdefulla vilket kan bidra till att skapa motivation. Dock upplevdes kundbedömningarna inte alltid som rättvisa och speglade inte medarbetarnas arbetsinsats och rättvisa verkar vara en viktig faktor för att skapa ett motiverande belöningssystem. De slutsatser som framkommit är att om ett belöningssystem inte innefattar de ovan nämnda kriterier som behövs för att få en motiverande effekt, kan belöningssystemet få en underordnad betydelse. Har ett belöningssystem inte en motiverande effekt på medarbetare kommer det inte heller driva oönskade effekter som manipulation och kortsiktighet som annars är möjliga. Även om kundnöjdhetsmätningen är icke reliabel och kundbedömningar kan upplevas som subjektiva och orättvisa, kan belöningssystemet i sin helhet ändå upplevas som rättvist och därmed motiverande. / Customer satisfaction is a non-financial performance measurement that can be connected to an incentive system to motivate and direct employees, as well as drive and increase efforts to create a higher customer satisfaction. More research is needed on what speaks for and against this connection to motivate employees. The purpose of this study is to create knowledge about employees being motivated by connecting customer satisfaction to an incentive system. Therefore, a qualitative case study was conducted in which ten interviews with employees from an organization within the banking and insurance industry. From previous research eight factors has been identified that are needed to create a motivational incentive system. These are; reliability, distinctness, justice, opportunity to influence, knowledge, more frequent measuring points, significant reward and motivational level. The study shows that customer satisfaction led to an increased motivation to get more satisfied customers. In addition, the structure of the incentive system, through the collective reward, led to everyone feeling valuable which can help to create motivation. However, customer assessments were not always perceived as fair and did not reflect employees' performance and justice seems to be an important factor in creating a motivational incentive system. The conclusions reached are that measuring customer satisfaction has a motivating effect on employees to create more satisfied customers. If an incentive system is not based on the criteria above which are required to have a motivating effect, the incentive system will have minor importance. If an incentive system does not have a motivating effect on employees, it will neither drive the undesirable effects at the employees such as manipulation or act myopically which otherwise are possible. Although the customer satisfaction measurement is not reliable and the customer satisfaction assessments is sometimes perceived as subjective and unfair, the incentive system can be perceived as fair and thus motivating.