Made available in DSpace on 2016-12-01T19:18:44Z (GMT). No. of bitstreams: 1 aline.pdf: 524731 bytes, checksum: 1c203d57034615c92964e7377b4aeee3 (MD5) Previous issue date: 2007-06-29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This research intended to evaluate the law s 10.820/2003 performance, policy implemented in 2003 that regulated payroll debit loans for the employees subordinated to CLT s regimen, retireds and pensioners of the INSS. To perform it, first it was held the identification of the objectives of the policy in study, through the theory of economic policies and the analysis of the previous conjuncture to its implementation. It was noted that, during the period of the law s implementation, the basic interest rate of the economy was high, and it was not possible to reduce it immediately; interest rates to borrowers, therefore, were expressive, considered as a factor limiting the liquidity; the volume of Brazilian credit was reduced (especially when compared to developed countries) and defaults on credit to individuals was a factor that helped to raise its cost, and, finally, the level of consumption in Brazil was low. Three objectives had been identified: the increase of credit for natural person; the increase of the consumption; and the reduction of interest rates. After that, it was made the choice of indices that represented the goals identified and the verification of the results for these indices by March 2007; and evaluation of results against the goals. Four hypotheses had been formulated after the identification of the objectives of the politics: that the credit supply for natural people increased; that the spread had reduced and, consequently, the cost to the borrower; that the consumption had increased and the reduction of the default event. Only three of these hypotheses had been observed; the reduction of the default event hadn t happened, being steady in the observed period. It was concluded that the three objectives of the politcy had been verified, with modest results in the reduction of the interest rates to the borrower / Este trabalho objetivou avaliar a performance da Lei 10.820/2003, medida que entrou em vigor em 2003 e regulamentou o crédito consignado para empregados subordinados ao regime da Consolidação das Leis do Trabalho, aposentados e pensionistas do Instituto Nacional de Seguridade Social, em relação aos seus principais objetivos. Para a avaliação da performance da política primeiramente foi realizada a identificação dos objetivos da política em estudo, dos motivos que levaram o governo a implementar tal medida. Isto foi feito por meio da teoria de políticas econômicas, da análise da medida e da conjuntura anterior à sua implementação. Constatou-se que, no período de implementação da lei, a taxa de juros básica da economia estava elevada, e não era possível sua redução imediata; as taxas de juros ao tomador, conseqüentemente, eram expressivas, consideradas como um fator restritivo à liquidez; o volume de crédito brasileiro era reduzido (principalmente quando comparado a países desenvolvidos) e a inadimplência nas operações de crédito à pessoa física era um fator que auxiliava a elevar seu custo, e, por fim, o nível de consumo no Brasil estava baixo. Assim, foram identificados três objetivos para a política: o aumento no volume de crédito à pessoa física; o aumento do consumo; e a redução das taxas de juros ao tomador. Posteriormente, foi efetuada a escolha de índices que representassem os objetivos identificados e a verificação dos resultados encontrados para estes índices até março de 2007; e a avaliação dos resultados constatados frente aos objetivos. Com base nesses objetivos, foram formulados quatro pressupostos sobre seus resultados: a verificação do aumento no volume de crédito à pessoa física; a redução do spread bancário e, conseqüentemente, do custo ao tomador; a elevação do consumo; e a redução da inadimplência bancária. Dos pressupostos elencados, apenas três se verificaram, visto que a inadimplência bancária permaneceu estável. Concluiu-se que os três objetivos da política se constataram na prática, embora com resultados modestos no aspecto da redução da taxa de juros ao tomador

O presente trabalho teve por objetivo avaliar aspectos relevantes da economia internacional. O primeiro ensaio desta tese visou avaliar pela primeira vez (até onde se tem conhecimento) se o recente desenvolvimento do mercado de Credit Default Swaps - CDS alterou os efeitos das mudanças de rating sobre o mercado financeiro.Como o CDS é um derivativo que tem como objetivo refletir a qualidade do crédito do ativo avaliado e esta mensuração é feita através do mercado e de forma contínua no tempo, este instrumento poderia reduzir a relevância dos ratings atribuídos pelas agências; uma vez que estes últimos também avaliam a qualidade do crédito, mas sua atuação é discreta no tempo. Foi empregada a metodologia de estudo de evento a uma base de dados diária de CDS, bolsa e taxas de câmbio para37 países. Em resumo,foram encontradas evidências de que o impacto das mudanças de ratings sobre os ativos financeiros sofreu moderação nos últimos dez anos e que o papel do CDS pode estar por trás desta redução. Além disso, foram encontrados resultados que mostram que o mercado de CDS é o que mais reage a reclassificações de risco. O principal objetivo dos ensaios seguintes é trazer luz ao debate das fontes de competitividade no comércio internacional. Neste sentido, o segundo ensaio trata do papel do custo fixo de entrada para a exportação sobre a competitividade internacional no nível da firma. Foi estimadoo custo médio de entrada para a exportação utilizando o banco de dados do World Bank Enterprise Survey do Banco Mundial que conta com informações de mais de 70 mil firmas de diversos setores de atividade distribuídas em mais de 120 países em desenvolvimento. A pesquisadora se apoiou no modelo e na metodologia desenvolvidos na publicação da Econometrica de Das, Roberts e Tybout (2007) e conclui que em média uma firma paga 3,2 milhões de dólares para começar a exportar. Além disso, encontrou que o custo fixo de entrada para exportação varia entre os países e isso ajuda a explicar porque firmas semelhantes com produtividade parecida instaladas em países diferentes têm probabilidades distintas de serem exportadoras. No terceiro ensaio desta tese, estudou-se o impacto da desoneração da folha de pagamento, implementada a partir de 2011, nas exportações e importações brasileiras. Através de um painel de efeito fixo para produto, relacionando as exportações e importações em função da variável desoneração e a da variável de intensidade de mão-de-obra na produção do bem. Os dados foram extraídos do MDIC, da PIA e a variável desoneração foi construída utilizando as diversas leis que, ao longo do tempo, foram ampliando o rol de bens desonerados. Grosso modo, controlando por intensidade de mão-de-obra, encontrou-se que as desonerações foram responsáveis por uma queda da quantidade importada dos bens cujos similares foram desonerados internamente, enquanto que o efeito nas exportações provocou uma queda nos preços dos bens desonerados que não foi compensada por uma elevação na quantidade exportada, o que conjuntamente resultou em uma queda das exportações em valor. / This thesis evaluated some relevant aspects of the international economy. The first chapter evaluatesfor the first time (as far as we know) if the recent development of the credit default swaps market, CDS, has changed the effects of rating reclassifications on the financial market. Given that the price of CDS is driven bythe entity\'s credit quality and it moves continuously over time, this instrument would reduce the significance of ratings assigned by the agencies, since these agencies act discretely over time. We apply the event study methodology to a daily database of CDS, stocks and exchange rates for 37 countries. Generally speaking, we find evidences that the impact of ratings changes on financial assets has moderated over the past decade and that the role of CDS may explain this reduction. Furthermore, we find results that show that the CDS market is more responsive to risk reclassification. The following chapters have the main objective to shed some light on the debate on the sources of competitiveness in international trade. In this sense, the second chapter studies the role of sunk entry cost to export in international competitiveness at firm level. We estimate the average export sunk entry cost using the World Bank Enterprise Survey database of the World Bank that has informations about more than 70 thousand firms spreaded over several activity\'s sectors and more than 120 developing countries. We followed the model and methodology developed by Das, Roberts and Tybout in a paper published in Econometrica in 2007 and we found that a firm, in average, pays 2.3million dollars in order to start exporting. Besides that, we found that the export entry cost varies between countries and this fact helps to explain why similar firms in different countries have different probabilities to become exporters. In the third chapter of this thesis, we present a study on the impact of the payroll tax exemption implemented since 2011 on Brazilian exports and imports. Using a panel of fixed effect for product, we will relate the exports and imports as function of the variable exemption and the variable of labor intensity in the production function of the good. The data were extracted from the MDIC, the PIA and the variable exemption was constructed using the many laws that, over time, were expanding the list of exempted goods. Generally speaking, controlling by labor intensity, we found that the payroll tax exemption was responsible for a drop in the quantity of goods imported from abroad, while the effect on exports led to a drop in the prices of the goods exported, which was not offset by a rise in the quantity exported, resulting in a fall in exports by FOB value.

The diploma thesis deals with didactic analysis of payroll in the second concentric circle in the subject accounting at Business Academies. The thesis is divided into three parts: theoretical, research and my own draft of curriculum. The theoretical part deals with the specifics of the subject accounting, educational programs, and especially the didactic aspects of teaching about wages. In the second part, using questionnaires, I find out what methodology is used in teaching about wages by teachers in Prague and Central Bohemian Region, if they use teaching through problem solving or whether they work with real forms. I also focused on the student's opinion about their teacher's methods, how they would improve the quality of teaching or what didactic methods they consider to be the most effective. The last part contains my own draft of curriculum on wages in the second concentric circle, which is accompanied by explanatory examples, illustrative diagrams, examples of forms and it is completed by a summary example with the elements of teaching through problem solving.

Os incentivos fiscais concedidos pelos entes públicos às empresas nacionais suscitam cada vez mais o interesse de estudos aprofundados em relação a seu impacto dentro das organizações. Esta pesquisa tem como objetivo analisar os efeitos dos incentivos fiscais, especificamente, da desoneração da folha de pagamento instituída pelo Plano Brasil Maior do Governo Federal em 2011, no grau de alavancagem operacional de uma empresa start-up brasileira. A pesquisa foi realizada através de um estudo de caso em uma empresa start-up atuante no Brasil no setor de tecnologia desde 2011. As análises do estudo de caso confirmaram que há uma relação direta entre a desoneração da folha de pagamento e o grau de alavancagem operacional de uma empresa. A interpretação dos dados sugere que para uma melhor eficiência dos incentivos fiscais, estes devem alterar o comportamento dos custos e despesas fixas para variáveis, diminuindo assim a exposição ao risco operacional da empresa. / Tax incentives granted by public entities to domestic companies tend to raise more interest of extensive studies in relation to its impact within organizations. This research aims to analyze the effects of tax incentives, specifically, the payroll tax exemption established by the \"Plano Brasil Maior\" of the Brazilian Federal Government in 2011, on the degree of operating leverage of a Brazilian start-up company. The research was conducted through a case study of a start-up company operating in Brazil in the technology sector since 2011. The analysis of the case study confirmed that there is a direct relation between the payroll tax exemptions and the degree of operating leverage of a business. The interpretation of the case suggests that, for a more efficiency of the tax incentives, the incentive must directly modify the fixed and variable costs and therefore reducing the company\'s exposure to operational risk

Monitoring key performance indicators (KPI) give practitioners immersive experience that is priceless when it comes to decision making and performance-enhancing in software companies. Used together with different tools that enable visualization of KPIs, users obtain big advantages that enable quick troubleshooting and detections of errors that could emerge in a product or a system. Many studies have been followed out in the field of data visualization using KPIs and digital dashboards. Still, the subject of KPIs providing valuable information to companies that are developing HR and payroll systems is relatively unexplored. The purpose of this thesis has been to investigate how essential KPIs should be visualized on a digital dashboard using a case company that focuses on developing HR and payroll systems. To investigate the phenomenon, five different interviews were conducted, and a digital dashboard was developed. The interviewees that participated in the empiric data collection were employees stationed in different teams with various authorities and experiences in the field of dashboards and KPIs. Previous works in the field of data visualization indicates that KPIs can be used and presented in various ways. When presenting KPIs on a dashboard, there are different factors that are of big influence of how successful the visualization gets. There are no complete templates on how KPIs should be visualized, however there are guidelines on how a dashboard could be shaped. Something that previous works and different interviewees in the present study agreed on was that a dashboard should consist of 4 to 8 KPIs. Too many KPIs can decrease the chance of obtaining the advantages that monitoring and visualizing KPIs on a digital dashboard can bring. Something that emerged from the study is the importance of first identify what to visualize and then implement how. Among the answers during the data collection, many interviewees found the number of users that were logged in on their products as something that would be useful to monitor. The reason for this was partly that the interviewees considered that by monitoring these numbers, it could increase the pride among the colleagues. The interviewees thought that it might boost morale among the employees if they visualized the many users of the products they are developing. / Genom att övervaka nyckeltal (KPIer) kan användare erhålla fördelar som är ovärderliga när det gäller beslutsfattande och prestandaförbättring hos mjukvaruföretag. Tillsammans med olika verktyg som möjliggör visualisering av KPIer får användare stora fördelar som gör det möjligt att snabbt upptäcka fel som kan uppstå i en produkt eller i ett system. Många studier berör ämnet datavisualisering och digitala instrumentpaneler. Trots det här är ämnet KPIer, specifikt de som ger värdefull information till företag som utvecklar HR- och lönesystem outforskat. Syftet med den här studien har varit att undersöka hur viktiga KPIer bör visualiseras på en digital instrumentpanel hos ett företag som fokuserar på att utveckla HR- och lönesystem. För att undersöka fenomenet genomfördes fem olika intervjuer. En digital instrumentpanel utvecklades även som ett komplement till att svara på forskningsfrågan utifrån tidigare forskning och de empiriska resultat som framkom under studiens gång. Informanterna som deltog i den empiriska datainsamlingen var anställda på ett fallföretag och stationerade i olika utvecklingsteam. Informanterna hade sedan tidigare olika erfarenheter av att använda instrumentpaneler och KPIer. Tidigare studier inom datavisualisering indikerar att KPIer kan användas och visualiseras på olika sätt. När KPIer presenteras på en instrumentpanel finns det olika faktorer som har stort inflytande på hur framgångsrik visualiseringen blir. Det finns inga kompletta mallar för hur KPIer ska visualiseras men det finns riktlinjer för hur en instrumentpanel kan utformas. Något som tidigare studier samt informanterna i den här studien enades om var att en instrumentpanel bör bestå av ett antal mellan fyra och åtta KPIer. Genom att använda för många KPIer så minskar chansen att få de fördelar som övervakning och visualisering av KPIer på en digital instrumentpanel kan ge. Något som den här studien belyser är vikten av att först identifiera vad som ska visualiseras för att sedan implementera hur. En av flera KPIer som ansågs värdefulla för informanterna var antalet användare som var inloggade i deras produkt. Anledningen till det här var delvis att informanterna ansåg att övervakning av användare skulle skapa ökad stolthet bland kollegorna på kontoret.

Bakgrund och syfte: Implementeringen av HR analytics är mycket låg trots att forskning visar på att användandet av HR analytics leder till bättre beslut i organisationer. Syftet med studien var att undersöka HR analytikers uppfattning av hinder bakom den begränsade framväxten. Metod: Sex HR analytikers semistrukturerade intervjuer analyserades genom en tematisk analys. Analysen var induktiv med inslag av deduktion. Resultat: Det råder en kompetensbrist inom området. Hinder för framväxten har visat sig vara HR analytikers tvivel på sin egen förmåga att arbeta databaserat, brist på ledningsstöd, brister i mjukvara, kompetens- och utbildningsbrist samt informationsbrist. HR analytics ger en högre legitimitet för professionen vilket också pekar mot ett ökat framtida användande. HR analytics har också resulterat i ett större inflytande hos ledning och chefer. Slutsatser: Studien talar för en utbildningssatsning där fokuset inte enbart bör ligga på de `hårda ́ kompetenserna utan också på de `mjuka ́ såsom förändringsledning, storytelling och kommunikation.

Text in Afrikaans / Social security is an important instrument of government to reduce the risks of economic insecurity to indivi~uals and the community. Social security usually consists of social insurance (for example pensions, unemployment insurance and workmen's compensation) and social assistance (for example social pensions, disability grants and maintenance grants). In view of South Africa's low economic growth, high and rising unemployment, widespread poverty, skew distribution of income and the disintegration of the family, social security requires urgent attention. This issue is even more pressing during the political transition since most policy measures and institutions are reconsidered, while pressure on government expenditure increases. This study commences with a discussion of basic aspects of social security, such as its definition, the rationale for social security in a market economy, the possible influence on economic behaviour, targeting, the financing of social security through a payroll tax and general taxation and the financing of a national pension fund. One of the sources of information of social security is the experience of other countries in this regard. The second part, which constitutes the core of the study, involves a comparative study of social security. After a general discussion on comparative studies, the origin and development of social security in welfare states (the USA, Britain and the Netherlands) and developing countries (Chile, Mexico, Guatemala, Cuba and Sri Lanka) are studied. African countries and the "miracle" countries of the East also receive brief attention. The main emphasis is on equity and efficiency, and aspects such as affordability, financing, targeting, the extension of coverage, a negative income tax, traditional social security and specific programmes that could be of importance to South Africa. In the last section the origin and development of and the fiscal scope for social security are discussed. Besides social insurance and assistance, programmes such as in-kind transfers, public works programmes and tax expenditure receive attention. Aspects of social security such as poverty alleviation, means testing, take-up rates, administration and corruption are discussed, while recommendations are made on topics such as a "voluntarily" national pension scheme, employment creation programmes and food stamps. / Bestaansbeveiliging is 'n belangrike instrument in die hande van die owerheid om die risiko' s van ekonomiese onsekerheid vir individue en die gemeenskap te verminder. Bestaansbeveiliging bestaan gewoonlik uit maatskaplike versekering (waaronder pensioene, werkloosheidsversekering en ongevalleversekering) en maatskaplike bystand (byvoorbeeld maatskaplike pensioene, ongeskiktheidstoelaes en onderhoudstoelaes). In die lig van Suid-Afrika se lae ekonomiese groei, hoe en stygende werkloosheid, wydverspreide armoede, skewe verdeling van inkome en gesinsverbrokkeling, verg bestaansbeveiliging dringende aandag. Die aangeleentheid is des te dringender gedurende die politieke oorgangsperiode waartydens die meeste beleidsmaatreels en instellings in heroorweging geneem word en daar voortdurend druk op die owerheid is om meer van die land se skaars bronne te gebruik. Ter inleiding word enkele kemaspekte van bestaansbeveiliging bespreek, waaronder die definisie daarvan, die rasionaal vir bestaansbeveiliging in 'n markekonomie, die moontlike invloed van bestaansbeveiliging op ekonomiese gedrag, die rol van teikenstelling, die finansiering van bestaansbeveiliging deur middel van 'n loonstaatbelasting en algemene belastings en die finansiering van 'n nasionale pensioenfonds. Een bron van inligting oar bestaansbeveiliging is die ervaring van ander lande op hierdie terrein. Die tweede gedeelte, wat die kern van die studie is, behels 'n vergelykende studie van bestaansbeveiliging. Na 'n inleidende bespreking oar vergelykende studies in die algemeen, word die ontstaan en ontwikkeling van bestaansbeveiliging in welvaartstate (die VSA, Brittanje en Nederland) en in ontwikkelende lande (Chili, Mexiko, Guatemala, Kuba en Sri Lanka) bestudeer. Afrikalande en die "mirakel-lande" van die Coste kry oorsigtelik aandag. Die nadruk in die gedeelte val veral op billikheid en doeltreffendheid en aspekte soos bekostigbaarheid, finansiering, teikenstelling, uitbreiding van dekking, negatiewe inkomstebelasting, tradisionele bestaansbeveiliging en programme wat vir Suid-Afrika van betekenis kan wees. In die laaste gedeelte word die ontstaan en ontwikkeling van en die fiskale ruimte vir bestaansbeveiliging in Suid-Afrika bespreek. Benewens maatskaplike versekering en bystand, kry programme soos in natura oordragte, openbare werke-programme (werkskeppingsprogramme) en belastinguitgawes aandag. Aspekte van bestaansbeveiliging soos armoedeverligting, die middeletoets, opneemkoerse, administrasie en korrupsie word bespreek en aanbevelings word onder me er gemaak ten opsigte van 'n "vrywillige" nasionale pensioenskema, werkskeppingsprogramme en voedselkoepons. / Sociology / D. Litt. et Phil. (Ekonomie)

Submitted by MARCO ANTONIO BORGES (marcoabo@yahoo.com) on 2016-12-29T23:39:46Z No. of bitstreams: 1 Monografia_Marco_Borges_final_protocolo.pdf: 1475419 bytes, checksum: 2bdf046a99b07047a77b094ecde2cb32 (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Marco, boa tarde Por gentileza, retirar a acentuação do nome Getúlio e submeter novamente o arquivo. Att on 2016-12-30T13:51:45Z (GMT) / Submitted by MARCO ANTONIO BORGES (marcoabo@yahoo.com) on 2016-12-30T15:23:07Z No. of bitstreams: 1 Monografia_Marco_Borges_final_protocolo.pdf: 1474578 bytes, checksum: 77fc797b0e6aae88f089845229138c2d (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-12-30T17:15:05Z (GMT) No. of bitstreams: 1 Monografia_Marco_Borges_final_protocolo.pdf: 1474578 bytes, checksum: 77fc797b0e6aae88f089845229138c2d (MD5) / Made available in DSpace on 2016-12-30T17:59:15Z (GMT). No. of bitstreams: 1 Monografia_Marco_Borges_final_protocolo.pdf: 1474578 bytes, checksum: 77fc797b0e6aae88f089845229138c2d (MD5) Previous issue date: 2016-12-20 / This paper investigates the determinants of household debt-service ratio, using disaggregate data from the Household Budget Surveys of 2002/2003 and 2008/2009 from IBGE. The results show strong evidence of the influence of payroll loans on the increase of debt-service ratio in Brazilian families in the period considered. It was also found that indebtedness is associated with the occurrence of financial difficulties affecting spending on housing, health and food at the household. Assessing the influence of debt on the likelihood of financial difficulties, we conclude that the existence of debt increases more strongly the vulnerability of families whose heads are female, over the age of 60, with more than 11 years of schooling or belonging to the 40% higher incomes. In households headed by women, the impact of debt on financial vulnerability can be attributed to socioeconomic factors and adds to the already high vulnerability of these families. In the other cases identified (householders over 60 years, more than 11 years of schooling and families between the 40% higher income) financial vulnerability is lower, but the impact of debt is greater than average due to the high debt-service ratio. This may indicate an inadequate volume, interest rate or term in the credit offered to this segment. / Este trabalho investiga os determinantes do comprometimento de renda familiar com o pagamento de dívidas, utilizando os dados desagregados das Pesquisas de Orçamentos Familiares de 2002/2003 e 2008/2009 do IBGE. Os resultados mostram forte evidência da influência do Crédito Consignado sobre o aumento do comprometimento de renda das famílias brasileiras no período considerado. Também verificamos que o endividamento está associado à ocorrência de dificuldades financeiras que afetam gastos com habitação, saúde e alimentação no domicílio. Avaliando a influência do endividamento sobre probabilidade de ocorrência de dificuldades financeiras, concluímos que a existência de dívidas aumenta mais fortemente a vulnerabilidade das famílias cujos chefes são do sexo feminino, com idade acima de 60 anos, com mais de 11 anos de estudo ou pertencentes às 40% maiores rendas. Nos domicílios chefiados por mulheres, o impacto do endividamento sobre a probabilidade de ocorrência de dificuldades financeiras pode ser atribuído a fatores socioeconômicos e vem se somar à já elevada vulnerabilidade destas famílias. Já os demais casos identificados (chefes de família com mais de 60 anos, mais de 11 anos de estudo e famílias entre as 40% maiores rendas) apresentam vulnerabilidade financeira mais baixa, porém nestes domicílios o impacto do endividamento é maior do que a média devido ao elevado comprometimento de renda. Isto pode indicar uma inadequação no volume, taxa ou prazo do crédito ofertado para este segmento.

Text in Afrikaans / Social security is an important instrument of government to reduce the risks of economic insecurity to indivi~uals and the community. Social security usually consists of social insurance (for example pensions, unemployment insurance and workmen's compensation) and social assistance (for example social pensions, disability grants and maintenance grants). In view of South Africa's low economic growth, high and rising unemployment, widespread poverty, skew distribution of income and the disintegration of the family, social security requires urgent attention. This issue is even more pressing during the political transition since most policy measures and institutions are reconsidered, while pressure on government expenditure increases. This study commences with a discussion of basic aspects of social security, such as its definition, the rationale for social security in a market economy, the possible influence on economic behaviour, targeting, the financing of social security through a payroll tax and general taxation and the financing of a national pension fund. One of the sources of information of social security is the experience of other countries in this regard. The second part, which constitutes the core of the study, involves a comparative study of social security. After a general discussion on comparative studies, the origin and development of social security in welfare states (the USA, Britain and the Netherlands) and developing countries (Chile, Mexico, Guatemala, Cuba and Sri Lanka) are studied. African countries and the "miracle" countries of the East also receive brief attention. The main emphasis is on equity and efficiency, and aspects such as affordability, financing, targeting, the extension of coverage, a negative income tax, traditional social security and specific programmes that could be of importance to South Africa. In the last section the origin and development of and the fiscal scope for social security are discussed. Besides social insurance and assistance, programmes such as in-kind transfers, public works programmes and tax expenditure receive attention. Aspects of social security such as poverty alleviation, means testing, take-up rates, administration and corruption are discussed, while recommendations are made on topics such as a "voluntarily" national pension scheme, employment creation programmes and food stamps. / Bestaansbeveiliging is 'n belangrike instrument in die hande van die owerheid om die risiko' s van ekonomiese onsekerheid vir individue en die gemeenskap te verminder. Bestaansbeveiliging bestaan gewoonlik uit maatskaplike versekering (waaronder pensioene, werkloosheidsversekering en ongevalleversekering) en maatskaplike bystand (byvoorbeeld maatskaplike pensioene, ongeskiktheidstoelaes en onderhoudstoelaes). In die lig van Suid-Afrika se lae ekonomiese groei, hoe en stygende werkloosheid, wydverspreide armoede, skewe verdeling van inkome en gesinsverbrokkeling, verg bestaansbeveiliging dringende aandag. Die aangeleentheid is des te dringender gedurende die politieke oorgangsperiode waartydens die meeste beleidsmaatreels en instellings in heroorweging geneem word en daar voortdurend druk op die owerheid is om meer van die land se skaars bronne te gebruik. Ter inleiding word enkele kemaspekte van bestaansbeveiliging bespreek, waaronder die definisie daarvan, die rasionaal vir bestaansbeveiliging in 'n markekonomie, die moontlike invloed van bestaansbeveiliging op ekonomiese gedrag, die rol van teikenstelling, die finansiering van bestaansbeveiliging deur middel van 'n loonstaatbelasting en algemene belastings en die finansiering van 'n nasionale pensioenfonds. Een bron van inligting oar bestaansbeveiliging is die ervaring van ander lande op hierdie terrein. Die tweede gedeelte, wat die kern van die studie is, behels 'n vergelykende studie van bestaansbeveiliging. Na 'n inleidende bespreking oar vergelykende studies in die algemeen, word die ontstaan en ontwikkeling van bestaansbeveiliging in welvaartstate (die VSA, Brittanje en Nederland) en in ontwikkelende lande (Chili, Mexiko, Guatemala, Kuba en Sri Lanka) bestudeer. Afrikalande en die "mirakel-lande" van die Coste kry oorsigtelik aandag. Die nadruk in die gedeelte val veral op billikheid en doeltreffendheid en aspekte soos bekostigbaarheid, finansiering, teikenstelling, uitbreiding van dekking, negatiewe inkomstebelasting, tradisionele bestaansbeveiliging en programme wat vir Suid-Afrika van betekenis kan wees. In die laaste gedeelte word die ontstaan en ontwikkeling van en die fiskale ruimte vir bestaansbeveiliging in Suid-Afrika bespreek. Benewens maatskaplike versekering en bystand, kry programme soos in natura oordragte, openbare werke-programme (werkskeppingsprogramme) en belastinguitgawes aandag. Aspekte van bestaansbeveiliging soos armoedeverligting, die middeletoets, opneemkoerse, administrasie en korrupsie word bespreek en aanbevelings word onder me er gemaak ten opsigte van 'n "vrywillige" nasionale pensioenskema, werkskeppingsprogramme en voedselkoepons. / Sociology / D. Litt. et Phil. (Ekonomie)

This thesis deals with the reward system in educational institutions. The theoretical part is focused on the reward system of employees. Then it describes how to perform a successful employee evaluation and how to avoid mistakes that can come during the evaluation. Other part mentions forms of remuneration, motivation, and what is the role of wage in employees motivation. The theoretical part is completed with topic of educational institutions. The practical part is based on qualitative research, which is done in private elementary art school in Čecké Budějovice (První soukromá základní umělecká škola s.r.o. v Českých Budějovicích) and in the centre of ecological and global education Cassiopeia. For my research I used the analysis of provided manuals for staff remuneration and semi-structured interview. I surveyed the informations about evaluation of employees, if they are the basis for the subsequent remuneration in specific organizations.I created improvement proposal of evaluation, remuneration and motivation based on comparison of the discovered informations.