Neste trabalho estudamos empiricamente o efeito sobre as decisões de consumo e poupança de um choque exógeno (positivo) na capacidade de comprometimento de mutuários com o pagamento de empréstimos. Exploramos uma variação quasi-experimental induzida por uma lei federal que estendeu o direito de efetuar operações com desconto em folha a trabalhadores celetistas e beneficiários de aposentadoria e pensão do setor privado (\"Lei do Crédito Consignado\"). Nossos resultados indicam que os domicílios com aposentados ou pensionistas parecem ter reduzido os gastos com alimentação e aumentado os gastos com serviços de utilidade pública, bens duráveis, insumos produtivos e pequenas reformas. Além disso, indicam um aumento na utilização do sistema financeiro e uma queda na probabilidade de atrasos no pagamento de prestações de bens e serviços. Encontramos também que os efeitos parecem depender da escolaridade dos responsáveis pelo domicílio. A análise circunscrita apenas aos domicílios chefiados por casais, corroboram a análise geral, além de refutar a hipótese de income pooling. Ainda que interessantes, estes resultados devem ser vistos com cautela, já que, no período analisado, ocorreram eventos concomitantes que devem ter afetado as decisões de consumo domiciliares, e portanto, os padrões encontrados podem ser produto destes canais. / We empirically study the effects on consumption and saving decisions of an exogenous positive shock to the borrower\'s ability of commitment to loan payments. We explore a quasiexperimental variation induced by a Brazilian federal law that extended the payroll lending to workers, retirees and private sector pensioners. Our results suggest that households with retirees or pensioners have decreased their spending on food and increased spending on public services, durable goods, production inputs and home improvement. Also, the data shows an increase in the use of the financial system and a decrease in the likelihood of loan payment delays. We also found that the effects depend on the household heads\' education. The analysis restricted to only those households headed by couples confirms previous results, and rejects the income pooling hypothesis. Although interesting, these results should be cautiously appraised given that, during the period under analysis, concurrent events may have affected household consumption decisions.

The aim of the thesis is a theoretical definition of the concept of pay system, payroll system structure and employee benefits. Than, it's analysis and evaluation of the functionality of this system in selected company, which is Hochtief, which deals with the construction. This system is described and compared with the market. The analytical part deals with three mainpoints, namely the wage system of organization and benefit system. The second point is questioning in the company concerning remuneration and the third point is the comparison of the market in terms of wage relations, unemployment and building production. The company has an average wage level, and has a well-structured and composed wage, provides a wide variety of benefits, in the eyes of employees is taken as valued employer and in comparison with the competition is above the average

Abstract The purpose of this research is to investigate the different types of tutorial education and training implementation profiles and impact. And to understand tutorial teachers through the regularization of education and training, whether it can be operational concept to convey to the teachers and thereby affecting their professional growth and educational philosophy and attitude, and finally implement the business service concept. The main purposes of this research are as follows¡G 1. To understand and compare the overview of different types of tutorial education and training of the implementation. 2. The effectiveness of cram educational training, and to identify the factors of limiting different tutorial training. 3. Optimal principle and mode of tutorial education and training, to put forward a set of tutorial education and training principles and models for further reference. The information collection methods are expert interviews and questionnaires. The research interviews the manager of training for cram, and has the employees fill out a questionnaire survey. According to the interviews and survey,the main findings of this research are as follows: A¡BDifferent types of cram education and training of implementation has variations, but all of them would make plans on educational training based on different types of motivations and purpose ,training implementation patterns and training implementation plans ,such as part to plan education and train. B¡BThe staff and training manager both agree that education and training have effective outcome , it should be combined with the primary consideration: "payroll system" and "reward system". Different types of cram schools could vary the measures and methods of training programs based on their scale of organizations. Moreover, the cram school dean believes that training programs are merely utilized to help teachers upgrade their professional ability and they could not connected to any system inside the crams. C¡BThe tutorial class staff generally believes that for the most effective and favorite training way are ¡ugroup discussion¡v,and ¡uteaching demonstration and observation ¡v¡C D¡BThe rank by the staff toward training programs in terms of the satisfactions of needs assessment,implementation and effectiveness are between satisfied and very satisfied. E¡BAccording to the research on the tutorial staff, it can be found that the biggest difficulty in planning conducting training programs are ¡§raining incentives¡¨ ¡§and¡¨ teacher¡¦s lack of interest. Key words: cram school, questionnaire survey, educational, training program, payroll system, group discussion

Thesis (Ph. D.)--Michigan State University. Dept. of Economics. / Includes bibliographical references (leaves 116-118).

Thesis (Ph.D.)--McMaster University, 2003. / Advisor: William M. Scarth. Includes bibliographical references. Also available via World Wide Web.

nÃo hà / Este estudo analisou os determinantes do endividamento de servidores estaduais cearenses por meio de emprÃstimos consignados em folha de pagamento, a partir da situaÃÃo financeira destes em abril de 2012, segundo dados da Secretaria de Planejamento do Estado do Cearà (SEPLAG). Modelos economÃtricos com variÃveis qualitativas e quantitativas foram estimados para anÃlise de duas proxies de endividamento: o primeiro modelo para a variÃvel idebt, determina o percentual do salÃrio bruto comprometido com emprÃstimos e financiamentos, e o segundo, para a variÃvel imargem, investiga o percentual da margem para emprÃstimos ou financiamentos do servidor que està comprometido com contrataÃÃes desta natureza e os resultados obtidos com elevada significÃncia estatÃstica permitem inferir que: procuradores, inativos e educadores do sexo feminino comprometem menos seus salÃrios com emprÃstimos. Por outro lado, constata-se que os funcionÃrios com mais tempo de serviÃo e os professores sÃo os que possuem maior comprometimento da margem para emprÃstimos, enquanto procuradores, profissionais do judiciÃrio do sexo feminino e inativos possuem menor capacidade de contraÃ-los. / This paper examined the determinants of debt of employees of state of Cearà through payroll loans in payroll from the financial situation of these in April 2012, according to data of the Planning Bureau of Cearà (SEPLAG). Econometric models with qualitative and quantitative variables were estimated to examine two proxies of debt: the first model to idebt variable, determines the percentage of gross salary engaged with loans and financing, and second, to variable imargem, investigates the percentage margin for loans or financing that is committed to contracts of this nature and results obtained with high statistical significance can be inferred that: prosecutors, inactive and female educators commit less your salary with loans. On the other hand, it is noted that employees with longer service and teachers are those with greater involvement of the margin for loans, while prosecutors, professionals Judiciary Power and female inactive have less ability to contract them.

Neste trabalho estudamos empiricamente o efeito sobre as decisões de consumo e poupança de um choque exógeno (positivo) na capacidade de comprometimento de mutuários com o pagamento de empréstimos. Exploramos uma variação quasi-experimental induzida por uma lei federal que estendeu o direito de efetuar operações com desconto em folha a trabalhadores celetistas e beneficiários de aposentadoria e pensão do setor privado (\"Lei do Crédito Consignado\"). Nossos resultados indicam que os domicílios com aposentados ou pensionistas parecem ter reduzido os gastos com alimentação e aumentado os gastos com serviços de utilidade pública, bens duráveis, insumos produtivos e pequenas reformas. Além disso, indicam um aumento na utilização do sistema financeiro e uma queda na probabilidade de atrasos no pagamento de prestações de bens e serviços. Encontramos também que os efeitos parecem depender da escolaridade dos responsáveis pelo domicílio. A análise circunscrita apenas aos domicílios chefiados por casais, corroboram a análise geral, além de refutar a hipótese de income pooling. Ainda que interessantes, estes resultados devem ser vistos com cautela, já que, no período analisado, ocorreram eventos concomitantes que devem ter afetado as decisões de consumo domiciliares, e portanto, os padrões encontrados podem ser produto destes canais. / We empirically study the effects on consumption and saving decisions of an exogenous positive shock to the borrower\'s ability of commitment to loan payments. We explore a quasiexperimental variation induced by a Brazilian federal law that extended the payroll lending to workers, retirees and private sector pensioners. Our results suggest that households with retirees or pensioners have decreased their spending on food and increased spending on public services, durable goods, production inputs and home improvement. Also, the data shows an increase in the use of the financial system and a decrease in the likelihood of loan payment delays. We also found that the effects depend on the household heads\' education. The analysis restricted to only those households headed by couples confirms previous results, and rejects the income pooling hypothesis. Although interesting, these results should be cautiously appraised given that, during the period under analysis, concurrent events may have affected household consumption decisions.

A modalidade de crédito consignado para aposentados e pensionistas do INSS foi introduzida no final de 2004, e a partir desta data houve um ritmo muito rápido de contratação do novo produto, que se tornou a principal modalidade de crédito no segmento. Estudamos a difusão do novo produto através de um modelo baseado em escolha discreta, e efetuamos a decomposição da expansão em dois fatores: crescimento do mercado de crédito e substituição de outros créditos. Obtivemos que, durante os primeiros 12 meses de sua introdução, compreendidos entre Set/04 e Ago/05, foi onde houve o maior crescimento ajustado e a expansão foi caracterizada pelo crescimento do mercado de crédito, enquanto nos 25 meses subsequentes (Set/05 a Set/07), o crescimento ajustado foi menor e a expansão foi caracterizada por substituição de outros créditos. / Payroll loans for social security (INSS) beneficiaries were introduced at September of 2004. From this date to the end of studied period (Sep/07), this loan type had been adopted at a very fast rate, eventually becoming the main product in its credit market segment. We studied the diffusion of this new credit product using a choice based diffusion model, and decomposed growth in two factors: credit market expansion and substitution of other loans. In the first 12 months from introduction, between Sep/04 e Aug/05, where most of adjusted growth was observed, growth was motivated by credit market expansion, where in the following 25 months (Sep/05 to Sep/07), adjusted growth rate was lower, and growth was motivated by substitution of other loans.

The main content of this thesis is the assessment of a payroll system in the company XY. The theoretical part depicts all information regarding salaries. It describes the process from determining gross and net salaries that are paid to employees of every company. The practical part focuses on a specific company -- XY. At first, the company XY is described in great detail. This part is followed by a description of the rules and regulations employed in the company's payroll system. Part of my thesis is devoted to the International Financial Reporting Standards concerned with wages of employees, because company XY is obliged to follow these rules.

The diploma thesis deals with the overview of all aspects of international employment (taxes, accounting, immigration, social security and health insurance issues) that could be crucial for a company willing to employ foreigners coming to the Czech Republic. The main goal of the thesis could be defined as to perform all above mentioned areas of international employment in details in order to present a complete overview that was achieved primarily through the research of the Czech legislation as well as international tax law. Another aim of the diploma thesis was to show the differences between employment of Czechs and foreigners. Several examples presented in the last chapters were mostly intended to give some practice illustrations of how all the issues described in the thesis could appear together in real company and how the company should deal with them.