Submitted by Irene Nascimento (irene.kessia@ufpe.br) on 2017-03-28T18:56:41Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) dissertação versão final - corrigida - biblioteca.pdf: 1221712 bytes, checksum: b2f58c09c11987847061e8feca60f1b8 (MD5) / Made available in DSpace on 2017-03-28T18:56:41Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) dissertação versão final - corrigida - biblioteca.pdf: 1221712 bytes, checksum: b2f58c09c11987847061e8feca60f1b8 (MD5) Previous issue date: 2016-08-30 / A discussão acerca dos honorários de auditoria é um tema bastante amplo na literatura nacional e internacional, porém seus estudos vem se intensificando no Brasil com a obrigatoriedade da prestação de informações por meio de Formulário de Referência da CVM ocorrida em 2009. Atrelado a isso, vem também a disponibilidade de dados em mercados mais desenvolvidos, que tem contribuído não apenas para o desenvolvimento de pesquisas acadêmicas, mas também para a própria regulação do mercado. Nesse contexto o objetivo desta dissertação foi investigar a influência da governança corporativa e estrutura de propriedade sobre os honorários da auditoria independente em empresas listadas no mercado BM&FBovespa de forma separada, analogamente às discussões já existentes. Os dados coletados abrangem o período de 2012 a 2014, porém a não disponibilidade de dados em alguns dos períodos limitou a amostra em 214 empresas. Utilizou-se um estudo de dados em painel, compreendendo o período selecionado, para responder a questão problema, onde a teoria central testada, é que a governança corporativa e a estrutura de propriedade seriam fatores determinantes dos honorários pagos os auditores independentes. Analisou-se dentro do modelo, uma variável de estrutura de propriedade de cada vez, de forma separada como proposto nesta pesquisa, sendo feito um modelo de regressão para cada variável. Os resultados permitem inferir que existe relação entre fatores de governança corporativa e estrutura de propriedades com os honorários da auditoria independe. Conclui-se que governança corporativa e estrutura de propriedade influenciam os honorários da auditoria independente, onde empresas que possuem melhores práticas de governança geram mais controles para serem auditados, aumentando os custos com auditoria independente. Em contrapartida, empresas com um elevado grau de concentração de propriedade, caracterizadas por terem maior facilidade de existência de conflitos de agência, tendem a possuir menos controles, consequentemente com menos dados a serem auditados, sendo mais fácil para o acionista majoritário fazer prevalecer seu próprio interesse, diminuindo assim os custos com auditoria independente. / The discussion of audit fees is a very broad topic in the national and international literature, but his studies has intensified in Brazil with the mandatory provision of information through CVM Reference Form held in 2009. Coupled to this, comes also the availability of data in more developed markets, which has contributed not only to the development of academic research, but also for the regulation of the market. In this context the aim of this work was to investigate the influence of corporate governance and ownership structure of the independent audit fees for companies listed on the BM & FBovespa market separately, similar to existing discussions. The collected data cover the period 2012-2014, but the non-availability of data in some of the periods limited the sample in 214 companies. We used a panel data study, comprising the selected period to answer the question problem, where the central theory tested, is that the corporate governance and ownership structure would be determinants of the fees paid to independent auditors. We analyzed within the model, a property variable structure at a time, so separated as proposed in this study, and made a regression model for each variable. Results show that there is a relationship between corporate governance factors and structural properties with the fees of the independent audit. It concludes that corporate governance and ownership structure influence the fees of the independent auditors, where companies with best governance practices generate more controls to be audited, increasing costs on independent auditing. By contrast, companies with a high degree of concentration of ownership, characterized by having greater ease of existence of agency conflicts, tend to have fewer controls, hence less data to be audited, and easier for the majority shareholder to enforce his own interest, thereby lowering costs with independent audit.

A Saúde Suplementar atua como uma alternativa para aproximadamente 25% da população brasileira que buscam maior facilidade no acesso aos serviços de saúde e maior qualidade. Porém, os problemas enfrentados e a insatisfação dos principais atores do segmento (operadoras de planos de saúde, prestadores de serviços e usuários) assemelham-se às dificuldades amplamente vivenciadas no Sistema Único de Saúde - SUS. O fator econômico é uma das principais causas dessa insatisfação: operadoras com baixas margens de lucro ou deficitárias afirmam pagar muito aos prestadores; prestadores com baixas margens de lucro ou deficitários afirmam receber pouco; e, o usuário pagando muito e insatisfeito com a oferta dos serviços. Este trabalho analisou, durante todo o exercício de 2015, os componentes da remuneração de uma clínica oncológica e a participação de cada um desses componentes em relação ao total da remuneração e traçou um comparativo com a estrutura de custos desses mesmos itens, que também foram analisados em relação ao total dos custos. A remuneração pelos serviços médicos representou 2% do total de receitas, enquanto o desembolso com as equipes médicas representou 14% do total dos gastos. As taxas que remuneram a estrutura física, equipes de profissionais não médicos, todos os demais gastos e o capital investido representaram 2% do total de receitas, enquanto o custo com estes itens representou 44%. Já a remuneração referente aos materiais e medicamentos utilizados no tratamento quimioterápico representou 96% do total das receitas, enquanto o custo desses materiais e medicamentos representou 42% do total. Com isso, verificou-se existência de distorções na participação de cada item em relação ao total, confrontando a estrutura de custo com a estrutura de remuneração. Além disso, analisando a média da remuneração paga pelas operadoras de saúde suplementar por uma consulta médica, encontrou-se a proporção de 19% de seu custo unitário e, no caso de um tratamento de quimioterapia, esta proporção fica em torno de 10% de seu custo unitário, excluindo o efeito do custo e da remuneração com os materiais e medicamentos utilizados. Tal análise ganha importância, pois apesar da sistemática de remuneração dos prestadores na saúde suplementar possuir, há um bom tempo, um modelo estável e equilibrado, nos últimos anos as operadoras de planos de saúde vêm pressionando os prestadores de serviços, reduzindo as tabelas de remuneração dos materiais e medicamentos e provocando um potencial desequilíbrio nas relações comerciais e na sustentabilidade dos prestadores de serviços. Por isso, o entendimento real da relação entre os componentes da remuneração confrontando com seus respectivos custos, torna-se um subsídio importante para discussões de novos arranjos, sem que se gere um desequilíbrio no atual sistema. / Supplementary Health acts as an alternative to approximately 25% of the Brazilian population that seek greater ease in accessing health and higher quality services. However, the problems faced and the dissatisfaction of the main actors in the segment (health plan operators, service providers and users) are similar to the difficulties that are widely experienced in the Unified Health System - SUS. The economic factor is one of the main causes of this dissatisfaction: operators with deficit or low profit margins claim to pay the providers a lot; Providers with deficit or low profit margins claim to receive little; And the user who is paying a lot and is dissatisfied with the offer of the services. This study analyzed the components of an oncology clinic\'s remuneration during the entire year of 2015 and the participation of each of these components in relation to the total remuneration, and outlined a comparison with the cost structure of the same items, which were also analyzed in relation to total costs. Medical services compensation accounted for 2% of total revenues, while medical team disbursement accounted for 14% of total expenditures. The rates which remunerate the physical structure, the non-medical professional teams, all other expenses and the invested capital represented 2% of total revenues, while the cost of these items represented 44%. Material and drug remuneration used in chemotherapy treatment accounted for 96% of total revenues, while the cost of these materials and drugs accounted for 42% of the total. Hence, there was a distortion in the participation of each item in relation to the total, comparing the cost structure to the compensation structure. In addition, analyzing the remuneration median paid by supplementary health care providers for a medical consultation, the proportion of 19% of their unit cost was found and, in the case of a chemotherapy treatment, this proportion is around 10% of its unit cost. Such analysis gains importance, because despite of the supplementary health providers have been having a stable and balanced remuneration systematic model, in recent years health plan operators have been pressing service providers, reducing the material and medicines remuneration tables and causing a potential imbalance in the trade relations and in the service provider\'s sustainability. Therefore, the real understanding of the relationship between the remuneration components compared to their respective costs becomes an important subsidy for new arrangement discussions, without generating an imbalance in the current system.

This thesis is focused on staff evaluation and remuneration system in selected business sector. Thesis analyzes the current evaluation and remuneration system and proposes changes which make the system more motivating for employees, more consistent with their job performance and at the same time most suitable for needs of the company.

The main focus of this diploma thesis is motivation program of selected company. The theoretical part covers basic concepts related to the theory of motivation, wage policy and remuneration. The practical part analyzes the current situation in the company completed by the questionnaire survey. The last part is focused on proposals and recommendations leading to more effective motivation program and employee motivation.

The submitted diploma thesis is focused on aspects of employee satisfaction and remuneration by means of motivation factors. The thesis analyses current company´s motivation system and evaluates the feed-back from employees. It also discloses some inadequacies and contains an enhancement suggestion for working environment.

This diploma thesis deals with analysis of the system of employees evaluation and remuneration in the selected company. The theoretical part of the thesis explains first the basic terminology used in the field of human resources, and then it focuses on the issue of employees evaluation and remuneration. The practical part contains a description of the current state of the company. Furthermore, it contains the research of employee satisfaction in the evaluation and remuneration. The final part focuses on proposals and recommendations to improve the current state in the company.

This thesis investigates current state of motivating program in specific company. It contains theory from field of motivation, rewarding system and staff evaluation. Current state of company was analyzed in practical section of thesis as well as performance of questionnaire construction. Final secion of thesis contains proposal for improving of motivation system and following complete economic review.

This thesis deals with the issue of motivation and evaluation of employees of the researched company. The first part contains theoretical bases of motivation, evaluation and remuneration of employees. The theoretical part is a basis for processing the second analytical part, where the company is described and with the help of a questionnaire survey assessed the current motivational and evaluation system of the company. Based on the results of the survey are in the last section suggested possible improvements or potential solutions of identified problems.

This master thesis deals with motivation of emplyees in the company Daikin Device Czech Republic s.r.o. In the initial part of this thesis are summarized theoretical knowledge concerning the topic of motivation. The following is an analysis of existing motivational factors in the company, which is followed by a survey. On the results of this survey are based final recommendations to increase employee motivation.

The diploma thesis is prepared in cooperation with the company XY a.s. and it deals with the system of remuneration and employee evaluation. Through the analysis of the current situation and by means of a questionnaire, it assesses the state of the above mentioned areas within the company. Based on results of the research, recommendations regarding the system of remuneration and employee evaluation are suggested.