本論文旨在以策略性待遇觀點有系統地研究政府待遇政策，然而，這方面的的論述，並不多見。因此，政府部門在從事策略性待遇政策決定時，一方面必須借用私部門在策略性待遇的研究成果，一方面也必須衡酌政府部門策略性待遇政策所具之多元政治本質。本研究將府部門策略性待遇的界定為：「政府部門在因應其特有內外在環境及其變動下，為尋求與國家發展策略及其它人力資源管理政策之間的最佳匹配程度，所採取各種關鍵性地待遇政策或決定。」。在這個操作性定義之下，政府部門策略性待遇具有以下三個意涵：(1)策略待遇係專指與提升政府施政績效及競爭力有關的關鍵性待遇抉擇。(2)策略待遇是指各種待遇策略間會隨著環境系絡變化，相互推移所形成的一種適切而平衡的待遇政策組合。(3)策略待遇是強調待遇策略與組織策略、其它人力資源管理策略間的匹配性。 本研究在第二章針對策略待遇學術領域的研究，依研究焦點的不同，大致歸納可分為三個派別，代表論述包含Lalwer的「策略性待遇」理論；Gomez-Mejia 和 Balkin等的「待遇策略」研究，以及Milkovich和 Newman的「待遇的策略觀點」。本章將綜合這些派別的重要論述，用以發展出論述政府部門策略性待遇政策的分析模式，作為本研究的分析架構。 第三章依據Milkovich和 Newman的策略待遇模式，在第二章建構了可用於政府部門的策略待遇分析模式。依據該模式，政府部門整體的待遇政策可歸納為四大待遇政策面向。每一待遇政策面向又是由一些策略性(關鍵性)待遇決定構成。本章主要目的就是在論述各個待遇政策面向內的各策略性決定的理論意涵，以作為爾後章節分析的基本架構。 第四章的第一節探討型塑我國現行待遇制度的若干歷史因素的演進情形，及影響現行待遇制度的若干國家重要政策及其他人事政策等水平系絡環境因素。第二節析述政府機關、公務人員、政府部門待遇改進方案(待遇主管部門、主要決策人員)、學者專家及等利害關係人的論述及其對現行制度的影響。最後，將在第三節則將呈現歷史因素、內外在環境及利害關係人等三個層面交光互影後，所型塑的行政機關現行待遇政策或制度產出。 第五章依據Milkovich和 Newman的策略待遇模式，論述我國政府部門各項待遇政策面內策略性決定的實然面，至待遇政策四大面向內所指涉的各個策略性決定列表如第三章(見頁60 )。 第六章專章探討政務人員給與的如何決定？有關政務人員給與的決定具有多元解釋觀點。亦即，政務人員待遇有從待遇管理中比較原則解釋之，有由政治決定解釋之，有由公共選擇理論的官員自肥說解釋之等，各種解釋觀點固有其部分解釋力及當然亦有其侷限性，都將在本章在深入析述。 第七章將結合學界對政府部門待遇政策發展趨勢的論述，以及OECD會員國政府部門待遇改造的趨勢，依據四大待遇政策之策略性決定所對應的我國政府部門待遇政策的實有面，論述我國政府部門待遇政策四大面向內所指涉的各個策略性決定的可能趨勢。 綜觀本研究係以依據Milkovich及 Newman的策略待遇模式微基本分析架構。在第二、三章建構了理論面的行政部門的策略待遇分析模式，政府部門整體的待遇政策可分為內在一致面、外在一致面、員工貢獻面及機關管理面等四大待遇政策面向。並據以於第四、五、六及七章分析、發現並討論行政部門待遇政策的實然面所面臨的問題。最後，將在本章作個總結，並提出我國行政部門待遇政策走向的策略性建議。

Purpose: To critically investigate the effect/impact the implementation of both team and individual based pay has when responses are measured in terms of teamworking, job satisfaction, culture and commitment in 2 Nigerian financial institutions. Design/methodology/approach: The study presents the first empirical case-study research carried out in Nigeria. The data are based on 2 Nigerian financial institutions surveys from 2002 to 2006. The analysis addresses the impact of the introduction of PRP within these institutions. Questionnaires were sent out to the 226 employees. Interviews and focus groups were also carried out with both managers and employees across both organisations. Findings: The findings indicate the importance of valence for monetary incentives, the instrumentality of performance for the monetary incentives and clear individual and group objectives for improving performance. On the basis of the analysis of the data from employees covered by the scheme, the results suggests that there are clear indications that it has raised motivational levels, though employees prefer working with individual performance related pay than in teams, but would not mind working in teams if it is linked to a reward, but the responses indicate that individual performance related pay has damaged the concept of team working. The results indicated a positive link of PRP having a positive effect with employees on higher grade levels; this result support other results from a number of earlier UK studies. The results also indicate that the introduction of PRP can enhance culture change and enhanced performance but may not ultimately lead to commitment from employees. The findings also indicate a positive link between PRP, improved individual and organisational performance, change in culture and job satisfaction. Though the research indicates positive outcomes from one organisation it also indicates negative outcomes from the other organisation. Why would that occur, as both organisations operate the same form of individual PRP? It leads the researcher to conclude that PRP must be modified to take into account the cultural (national & organisational) implications of the transference western management practices into non-western organisations. The research finishes by listing out implications for management and recommendations. Research limitations: As this study utilises data from Nigerian financial institutions only, its results cannot be generalised to other sectors and countries characterised by different cultures and contexts. However, what is critical though is that the approach used to finding these results can be applied in a wide variety of situations, thus enabling the examination of external validity. ORIGINALITY/VALUE – This study is one of the first to explore the effect/impact of the introduction of performance related pay in Nigerian financial institutions and reflecting on the historic cultural context of gift giving and culture within organisations and the impact this has on the success or failure of PRP schemes. It also provides a new empirical evidence on the use of performance related pay. The results also show a link between the introduction of performance related pay and a change in the psychological contract from a relational contract to a transactional psychological contract, where commitment (bought) and loyalty is based on the monetary aspects of the relationship. The results supports an interpretation of incentive pay as motivated by expectancy theory and provides new evidence on the relationship between the success of performance related and its use by employees as a bargaining tool for salary increases and new job roles. Its implications should be of interest to human resource managers when designing reward strategies for their organisations.

<p>This study focused on the developments of Civil Service Reform (CSR) in Mozambique, and the priority issues pertaining to human resources management in the country. This research investigation performed an assessment of the human resources management priorities and its effectiveness in civil service reform in the Government of Mozambique.</p>

The objective of this thesis was to upgrade an Enterprise Resource planning system that was outdated into a new age Enterprise resource planning system based centered on a scheduling algorithm. This was a key change that needed to be made to transform the company from old thinking to new. Primarily the testing of this implementation was done through mapping of processes, followed by trial and error, and finally improving and sustaining the processes it took to use the system correctly. The mapping of the processes was completed by the Process Manager as well as the Lead, Supervisor, or Manager of the area being revamped. When processes were originally mapped for the flow of the implementation, the chart was five pages. After implementation, the same processes streamlined using the new Enterprise resource planning system is now only two pages. After all implementations were complete, more than $150,000 in salaries was saved, as well as many unnecessary and tedious job functions. While continuous improvement must follow, the original objective of this thesis was met with great success.

The dissertation discusses the impact of change management during the implementation of an IT system. The theoretical part of the dissertation is aimed at gaining information about human performance, and the implications during the implementation of the system, and also post-implementation. Literature suggests that the human factor is the key to the successful implementation of system projects. The study, which is qualitative in nature, makes use of face-to-face interviews for the collection of evidence, as well as questionnaires as add-on tools to support the underlying constructs and research questions posed within the study. The use of data obtained from the research interviews, as well as survey data, has provided the research study with the necessary validity, reliabilityand trustworthy data to support the research results, findings – and to be able to make some recommendations. The reason for the failure of system implementation projects is often due to poor implementation during the project. It is important to place the importance of people on a par with technology and processes. A holistic approach would be the most likely to result in the acceptance – and the efficient and effective use of the implemented system. Communication, training and management participation are common means of addressingany fears of change, and to build trust. This information should be utilised by project teams during implementation projects, as it should help to provide the necessary framework to ensure the success of the change initiatives.

Bakgrund och problemdiskussion: Under årens gång har det inträffat flera företagsskandaler. Det har sett bra ut på ytan men insidan har visat motsatsen. Fasaden kollapsar till följd av bristande kontroll. Intern styrning och kontroll och COSO:s Internal Controll – Integrated Framework blir allt mer aktuellt för att få ordning och reda. För börsnoterade företag är intern kontroll centralt eftersom intressenter kräver transparens. Utan intern kontroll finns det ingen rimlig försäkran att en organisation arbetar i linje med uppsatta mål, samt att eventuella risker och brister bemöts på lämpligt sätt.   Syfte: Syftet med denna studie är att beskriva och förklara i vilken uträckning två företag på två olika börser i praktiken tillämpar en intern styrning och kontroll som står i överensstämmelse med COSO:s Internal Control - Integrated Frameworks fem komponenter samt studera hur det påverkar verksamhetsstyrningen.   Metod: En kvalitativ fallstudiestudie genomfördes på två bolag med i huvudsak hermeneutisk tolkningsansats och abduktivt tillvägagångssätt. Empiriinsamlingen skedde genom semi-strukturerade intervjuer och relevant material. Teorin underbyggdes av litteratur, artiklar och internetkällor.   Teori: I kapitlet ingår Svensk Kod för bolagsstyrning, Intern Styrning och Kontroll och slutligen det studien lägger vikt vid som är COSO:s ramverk.   Slutsats: Fallföretagen tillämpar en intern styrning och kontroll som i hög utsträckning stämmer överens med COSO Internal Control – Integrated Frameworks fem komponenter men med små skillnader. Trots att de är storleksmässigt olika och verkar i skilda branscher. / Background and Problem Discussion: Over the years there have been several scandals. Companies have looked good on the surface but the inside has shown the opposite. The surface collapse due to lack of control. Internal control and the COSO Internal Control - Integrated Framework is becoming increasingly important to achieve a properly managed company. For listed companies, internal control is central as stakeholders demand transparency. Without internal control, there is no reasonable assurance that an organization is working in line with their goals, and that any risks are addressed in an appropriate manner.   Objective: The purpose of this study is to describe and explain to what extent two companies in two different stock markets effectively implement an internal control, consistent with COSO’s Internal Control - Integrated Frameworks five components and study how it affects operations management.   Method: A qualitative case study was conducted at two companies with essentially hermeneutic interpretation approach and abductive approach. Empirical data collection was through semi-structured interviews and relevant material. Literature, articles and internet sources supported the theory.   Theory: The chapter includes the Swedish Code of Corporate Governance, Internal Control and finally the COSO framework, which the study was mainly based on.   Conclusion: Both companies apply an internal control which largely matches the COSO Internal Control - Integrated Frameworks five components except marginal differences. Even though they differ in size and act on markets separated from each other.

Parents, together with the learners, are the customers and therefore major stakeholders of schools. The management of performance is vital for these stakeholders to ensure the most effective application of their resources. Therefore, this research on how SGBs and SMTs in Section 21 Schools apply performance management, at school level, to ensure effective management of the school and its resources was undertaken. Other key questions were: Which performance management tools do these schools use and what are the perceived benefits, gained by the application of performance management at school level? The research was supported by a detailed literature review covering education in South Africa, performance management and the available frameworks to evaluate the application of performance management and to gain a base for the analysis of the empirical data. Qualitative research was chosen as the preferred method of research since this was an exploratory study and qualitative research allowed key factors to emerge. Purposive sampling was used to select the participants in order to obtain insight into the application of performance management and participants‟ perspective of the benefits gained by applying performance management. Interviews were conducted with the principals and a parent representative of each of the SGBs at these schools. An interview guide was used to guide the interviews. The findings showed that all the schools under investigation made use of the Integrated Quality Management System. Participants however agreed that this system was not adequate and they needed to add their own performance management tools in order to maintain their current performance and position as prestigious schools. Although all participating schools were using some form of benchmarking, setting goals and targets, measuring learners‟ performance on all activities and measuring learners‟ behaviour, the findings also revealed that most of the schools did not implement a formal system covering all the dimensions of a school. It was evident from the findings that most of the participating schools benefitted from the application of performance management in the form of effective management and personnel development. Findings from the evaluation of the performance management systems revealed that the implementation of performance management systems is seldom carried through to the final stages and information is not always used to draft strategy in order to improve performance. It was concluded that SGBs and SMTs of the participating schools complied with some requirements indicated in literature to apply performance management systems. However most of the methods or systems are not fully implemented and there are many shortcomings. The findings suggested that the Integrated Quality Management System is reviewed by the Department of Basic Education. Furthermore, it also suggested that schools need to create formal procedures and policies in order to ensure the complete and effective application of performance management and establish a clear link between performance measures and the overall strategy of the school. The study also suggested that the schools‟ management have to design a performance management system, incorporating all the dimensions of their school and refrain from focusing only on incentives. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2013

Parents, together with the learners, are the customers and therefore major stakeholders of schools. The management of performance is vital for these stakeholders to ensure the most effective application of their resources. Therefore, this research on how SGBs and SMTs in Section 21 Schools apply performance management, at school level, to ensure effective management of the school and its resources was undertaken. Other key questions were: Which performance management tools do these schools use and what are the perceived benefits, gained by the application of performance management at school level? The research was supported by a detailed literature review covering education in South Africa, performance management and the available frameworks to evaluate the application of performance management and to gain a base for the analysis of the empirical data. Qualitative research was chosen as the preferred method of research since this was an exploratory study and qualitative research allowed key factors to emerge. Purposive sampling was used to select the participants in order to obtain insight into the application of performance management and participants‟ perspective of the benefits gained by applying performance management. Interviews were conducted with the principals and a parent representative of each of the SGBs at these schools. An interview guide was used to guide the interviews. The findings showed that all the schools under investigation made use of the Integrated Quality Management System. Participants however agreed that this system was not adequate and they needed to add their own performance management tools in order to maintain their current performance and position as prestigious schools. Although all participating schools were using some form of benchmarking, setting goals and targets, measuring learners‟ performance on all activities and measuring learners‟ behaviour, the findings also revealed that most of the schools did not implement a formal system covering all the dimensions of a school. It was evident from the findings that most of the participating schools benefitted from the application of performance management in the form of effective management and personnel development. Findings from the evaluation of the performance management systems revealed that the implementation of performance management systems is seldom carried through to the final stages and information is not always used to draft strategy in order to improve performance. It was concluded that SGBs and SMTs of the participating schools complied with some requirements indicated in literature to apply performance management systems. However most of the methods or systems are not fully implemented and there are many shortcomings. The findings suggested that the Integrated Quality Management System is reviewed by the Department of Basic Education. Furthermore, it also suggested that schools need to create formal procedures and policies in order to ensure the complete and effective application of performance management and establish a clear link between performance measures and the overall strategy of the school. The study also suggested that the schools‟ management have to design a performance management system, incorporating all the dimensions of their school and refrain from focusing only on incentives. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2013

Thesis (M.Ed. (Education Management)--North-West University, Potchefstroom Campus, 2008.

Pharmacists experience high levels of stress at work, especially from factors intrinsic to their jobs and management roles. In South Africa, the public sector is confronted with situational difficulties such as a shortage of staff and poor working conditions Accordingly, a comparative survey was conducted using a self–constructed questionnaire to obtain individual responses from the pharmacists in the public, as well as the private sector. The focus population was the pharmacists in the public, as well as the private hospitals in the North–West Province. The public sector consists of 30 hospitals and the private sector of 20. By using the convenient sampling method, 100 samples were taken. The questionnaire measured six factors of job satisfaction, namely: job design, salary/remuneration satisfaction, performance management, working arrangements, organisational climate, and professional development. The questionnaire was distributed to 100 pharmacists in total, and a response rate of 66% was obtained. The only medium practical significance shown in the results was between the averages of the private sector (2.89) in contrast with the public sector (3.38). This indicates that the public sector demonstrates less satisfaction with their performance management than the private sector. The data also indicated that the public sector pharmacists are less satisfied with job design, performance of management, professional development, and their working arrangements. The private sector showed only a small difference in the means, when compared to the public sector. It is clear that both sectors illustrate a moderate level of job satisfaction. Recommendations, therefore, included the revisiting of the job design by increasing job rotation and task identity. The need for self–actualization has to be acknowledged and the opportunity for promotion needs to be provided. The link between the actual activity and the bonus, with regards to performance management, has to be re–established, and there has to be transparency throughout. Decision–making control is extremely important and seeing that 82% of the pharmacists were female, the employer can consider accommodating family responsibilities, compressed working weeks, flexible working hours, job sharing, and part–time work. Professional development is also very important within any company and it is vital that the employer deposits time, money and skill into the staff. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.