Objective: The primary objective is to determine the preferred organisational characteristics and remuneration types for pharmacists and university students in South Africa. The primary objective will be realised and supported by meeting the secondary objectives, which are: * What organisational characteristics and remuneration types exist in the literature that could influence the employee’s perception of the organisation? * How do these characteristics and remuneration types differ between students and pharmacists? * How do these characteristics and remuneration types differ between different age groups? * How do these characteristics and remuneration types differ between different levels of experience? Methods: The research of this study will be conducted by means of a comparative literature review and a quantitative empirical study. The literature review will discuss the staffing situation in the pharmacy as it is currently experienced, as well as the aspects that might influence potential applicants in the future. The empirical investigation will be done by analysing pharmacists currently employed by a retail pharmacy chain organisation and the final-year pharmacy student class of a South African university. Quantitative research will be conducted by way of an anonymous questionnaire. Part one will be used to determine the demographics of the study populations. Part two will determine the current level of motivation as well as aspects pertaining to their preferred organisational characteristics and will include the following: * To determine the current organisational characteristics sought after by the pharmacists and pharmacy students in the study population; and * To determine the most preferred remuneration types for the pharmacists and pharmacy students in the study population. Results: It was noted that many organisational characteristics could influence the employee perceptions. From the analysed questionnaires, characteristics that include growth opportunities inside the organisation, using your pharmaceutical skills, physical working location, as well as manageable intensity of work were cited as the most important characteristics. The most important remuneration packages in the studied population were analysed to be: * A basic plus benefit system was preferred * A skills-based pay as the base of the remuneration package * A performance-based incentive system where benefits are rewarded according to merit * Incentives calculated from amount of personal output and not by business unit or organisational profit * Share options were popular as an added benefit It should be noted that the preferred remuneration packages do differ between students, pharmacists, pharmacy managers, different age groups and experience groups and can be personalised for each group. Conclusion: This study highlighted preferred organisational characteristics and remuneration types for retail pharmacists and final-year pharmacy students. It is recommended that a more in-depth study of the preferred organisational characteristics and remuneration types for retail pharmacists should be conducted. This study should also include the cost implications of hiring the most suitable candidate for a position versus the least suitable candidate. / MBA, North-West University, Potchefstroom Campus, 2014

This study set out to study performance management implementation in the education sector in a province of Zimbabwe. The study argues that the implementation of performance management in schools has been done in a haphazard manner without serious consideration for the factors that impede successful implementation of change programmes. The study identified the human, financial, technological, information and structural issues that influenced the commitment to successful implementation. Other factors are the lack of material resources and other intangible resources such as organizational culture and deemed necessary for the successful implementation of practices such as performance management together with the intangible A literature search and empirical study were developed through focussed study on an international level, the international perspective on how performance management is implemented in selected geographical locations to establish what international practice is regarding performance management implementation was done. Qualitative approaches to data collection were involved in the study as focus groups and in-depth interviews with twenty-six respondents were done. Findings suggest that the implementation process is flawed and does not consider deeply the factors that are necessary for implementation of performance management. Implementer perception issues bar see performance management being implemented in ritualistic manner as a way of satisfying policy requirements without any improved out come from the process, There is widespread evidence that the performance information is used selectively in a manner that satisfies the needs of the employer and not for purposes of developing, training and remunerating employees. The study recommends high participation and commitment of implementing agents for the implementation process to succeed and the heavy investment in training of human capital, the availability of requisite resources and the building of high level hard skills and soft skills as necessary for the successful implementation performance management in schools. Remuneration plays a very important part in ensuring the promotion of the individual‟s goals in order to realise the organizations goals. The flow of information as communication and feedback from the lower reaches of the province‟s lower rungs ensure that the programme is well understood by implementers and at the same time the information is used to clarify theposition of the programme so that impediments may be minimised. Lastly, the study identified areas for further research which if carried out will improve the knowledge of how such programmes may be perfected in order to ensure a high degree of success with the implementation process. / PhD (Educational Management), North-West University, Potchefstroom Campus, 2014

Objective: The primary objective is to determine the preferred organisational characteristics and remuneration types for pharmacists and university students in South Africa. The primary objective will be realised and supported by meeting the secondary objectives, which are: * What organisational characteristics and remuneration types exist in the literature that could influence the employee’s perception of the organisation? * How do these characteristics and remuneration types differ between students and pharmacists? * How do these characteristics and remuneration types differ between different age groups? * How do these characteristics and remuneration types differ between different levels of experience? Methods: The research of this study will be conducted by means of a comparative literature review and a quantitative empirical study. The literature review will discuss the staffing situation in the pharmacy as it is currently experienced, as well as the aspects that might influence potential applicants in the future. The empirical investigation will be done by analysing pharmacists currently employed by a retail pharmacy chain organisation and the final-year pharmacy student class of a South African university. Quantitative research will be conducted by way of an anonymous questionnaire. Part one will be used to determine the demographics of the study populations. Part two will determine the current level of motivation as well as aspects pertaining to their preferred organisational characteristics and will include the following: * To determine the current organisational characteristics sought after by the pharmacists and pharmacy students in the study population; and * To determine the most preferred remuneration types for the pharmacists and pharmacy students in the study population. Results: It was noted that many organisational characteristics could influence the employee perceptions. From the analysed questionnaires, characteristics that include growth opportunities inside the organisation, using your pharmaceutical skills, physical working location, as well as manageable intensity of work were cited as the most important characteristics. The most important remuneration packages in the studied population were analysed to be: * A basic plus benefit system was preferred * A skills-based pay as the base of the remuneration package * A performance-based incentive system where benefits are rewarded according to merit * Incentives calculated from amount of personal output and not by business unit or organisational profit * Share options were popular as an added benefit It should be noted that the preferred remuneration packages do differ between students, pharmacists, pharmacy managers, different age groups and experience groups and can be personalised for each group. Conclusion: This study highlighted preferred organisational characteristics and remuneration types for retail pharmacists and final-year pharmacy students. It is recommended that a more in-depth study of the preferred organisational characteristics and remuneration types for retail pharmacists should be conducted. This study should also include the cost implications of hiring the most suitable candidate for a position versus the least suitable candidate. / MBA, North-West University, Potchefstroom Campus, 2014

Aus der Einführung: "Glaubt man euphorisch gestimmten Zeitgenossen der 1950er Jahre, verhieß das »Atomzeitalter« vor allem Gutes: »Die Welt von morgen erwartet uns! Schon stehen wir an der Schwelle, um durch die weit geöffnete Tür in ein neues Zeitalter hinein zu schreiten. Es wird beherrscht von der Atomtechnik und von der Eroberung des Weltalls über uns. Vieles in unserem Leben wird sich dann wandeln. «1 So lautet ein Text im Sammelbildalbum der Firma Birkel, das seit den frühen 1950er Jahren in der Bundesrepublik erschien. Die Atomtechnik wird hier ganz positiv an den Beginn eines neuen, besseren Zeitalters gesetzt, welches den Menschen seiner Erd-Bindung entheben und alte Menschheitsträume realisieren werde: die Eroberung des Weltalls und der Meere, die Überwindung von Zeitund Raumgrenzen sowie Wohlstand und Fortschritt. Mehrere Sammelbilder zeigen schließlich mögliche Einsatzgebiete der Atomtechnik: als Energielieferant, als Antriebstechnik und zur Ertragssteigerung in der Landwirtschaft."

Revisorn ska verka för allmänhetens bästa (Volcker, 2002) men verkligheten är långt mer komplicerad. Den allokerade tiden per uppdrag (tidsbudget) har minskat till följd av revisionsbranschens kommersialisering. Revisionsbyråerna behöver därför ta ställning till huruvida de kan tänkas genomföra ett revisionsuppdrag till ett lägre pris utan att kompromissa med kvalitén. Revisorer utsätts således för tidspress i form av time budget pressure då de tvingas genomföra revisionsuppdrag på kortare tid. Dysfunktionellt beteende är ofta följden av TBP (time budget pressure) som i sin tur sänker revisionskvalitén. Det saknas forskning som explicit undersöker hur TBP kan minskas. Uppsatsens syfte är att förklara huruvida ett belöningssystem kan användas för att lindra revisorns upplevda TBP. Ett välutvecklat belöningssystem kan möjligen vara lösningen då belöningar motiverar personalen. Empirin samlades in med hjälp av en webbaserad enkätundersökning. 350 e-mail innehållandes en länk till enkäten skickades ut till godkända samt auktoriserade revisorer på de fem största revisionsbyråerna i Sverige. E-mailet innehöll även en uppmaning att sprida enkäten vidare på kontoret i hopp om att nå revisorsassistenterna. 58 svar erhölls. Resultatet påvisar att revisorerna inte upplever TBP i någon stor utsträckning. Det är inte vanligt förekommande med yttre monetära belöningar bland revisorerna men inre icke-monetära belöningar förekommer i stor utsträckning. Belöningssystemen som implementeras motiverar revisorerna men belöningssystem, i sin helhet, kan inte användas för att lindra en revisors upplevda TBP. / Accountants are intended to further the public interest (Volcker, 2002) but the reality of the business is far more complicated. The allocated time per audit assignment (time budget) have been reduced as a consequence of the commercialization of the accountancy market. Accountancy firms are required to either accept a lower client fee or possibly lose the client. The cost-quality issue means that accountancy firms have to balance cost savings and quality of service and consequently the accountants are forced to finalize audit assignments in a shorter period of time. Thus time budget pressure (TBP) arises. Dysfunctional behaviour is a common outcome of TBP consequently affecting audit quality. There are however no research whose aim is to explain the factors possible of reducing TBP. The purpose of this thesis is to explain whether a reward system can be utilized to reduce TBP affecting accountants. A well-designed reward system is a plausible solution to the problem of TBP because of the fact that rewards motivates personnel. The empirical evidence was gathered using an online-questionnaire. 350 e-mails were sent to approved and authorized accountants currently working at one of the five largest accountancy firms in Sweden. The e-mail contained a link to the questionnaire as well as an appeal too forward the questionnaire internally with the intent of reaching the firms’ assistant accountants. 58 respondents participated. The results show that accountants does not experience a high degree of TBP. Extrinsic monetary rewards are perceived as frequently occurring and intrinsic non-monetary rewards are perceived as less-frequently occurring by the accountants. The reward system currently implemented are contributing to the accountants’ motivation but reward systems cannot be utilized to reduce TBP affecting accountants.

Todos conhecem a importância do professor na garantia da qualidade do ensino. Contudo, para que haja bons professores é fundamental que lhes sejam asseguradas condições de trabalho adequadas. Já existe, no Brasil, um número significativo de pesquisas sobre os professores da rede pública, mas o mesmo não se pode dizer sobre aqueles que atuam na rede privada de ensino. Nesse contexto, esta pesquisa visou a analisar as condições de trabalho docente na rede privada de Ribeirão Preto SP, não apenas no que diz respeito à remuneração, mas também sobre os principais problemas enfrentados pelos docentes em suas atividades, considerando as demandas trabalhistas que são atendidas pelo departamento jurídico do sindicato dos professores, bem como as respostas dadas a um questionário por um grupo de professores. O estudo foi desenvolvido na perspectiva da pesquisa qualitativa, na modalidade estudo de caso, sendo que os instrumentos de coleta de dados utilizados foram: análise documental dos dados do censo escolar disponibilizados pelo Instituto Nacional de Estudos e Pesquisas Educacionais Anísio Teixeira (INEP), da legislação relativa aos professores e, particularmente, da Convenção Coletiva de Trabalho dos professores da rede privada de ensino e dos processos jurídicos impetrados pelos professores da rede privada; um questionário online enviado aos filiados ao sindicato profissional, entrevistas semiestruturadas com a presidência e com o setor jurídico do sindicato local. Diferentemente da imagem que busca mostrar o professor da rede privada como apresentando uma condição de trabalho muito superior ao de seu colega da rede pública, na rede privada de ensino de Ribeirão Preto não foram observadas, em vários quesitos, condições adequadas de trabalho. Em especial no caso dos professores que atuam no ensino fundamental, constatou-se um piso salarial inferior ao pago à rede pública, quando se consideram as horas em atividades extraclasse. Constatou-se, também, por parte das escolas o descumprimento de cláusulas básicas da Convenção Coletiva de Trabalho. Considerando a situação destacada, é importante que as informações trazidas por meio dos dados desta pesquisa sejam difundidas, para que melhorias nas condições de trabalho docente na rede privada de Ribeirão Preto sejam realizadas. / It is widely known the importance of the teacher in the warranty of the teaching. However, in order to exist well qualified teachers, it is elementar that they have access to appropriated work conditions. In Brazil, there is a considerable quantity of research about the public school teachers, but this is not the same situtation concerning the teachers who work in the private educational system. In this context, this research aims to analyze the work conditions of teachers in the private educational system in Ribeirão Preto SP, not only concerning to their remuneration, but also about the main problems faced by these teachers in their activities, considering the working demands that are attended by the juridical department of the teachers syndicate, as well the answers that are present in a poll addressed to a group of teachers. This study was developed in the qualitative perspective, in the case study modality, and the data collection instruments used were: documentary analysis of the school census data, that were made available by the Instituto Nacional de Estudos e Pesquisas Educacionais Anísio Teixeira (INEP), of the legislation related to the teachers and, specifically, about the Collective Work Convention of the teachers of the private educational system and the juridical process filed by these teachers; an online poll sent to the associated teachers of the professional syndicate, semi structured interviews with the presidence and the juridical department of the local syndicate. Differently of the image that try to represent the teacher of the private educational system as a professional that have a much better work condition than the teacher of the public educational system, in the private educational system of Ribeirão Preto were not observed, in many points, appropriated work conditions. Specifically in the case of the teachers that work in the Elementary School level, was noted a minimum wage lower than that is paid in the public system when are considered the hours spend in out of class activities. It was realized, too, the non compliance of basic clauses of the Collective Work Convention by some schools. Considering this situation, it is important that this informations obtainded by the data collected in this research are diffused, in order that improvements in the teachers work conditions in the private school system of Ribeirão Preto are concreted indeed.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-10-07T13:06:42Z No. of bitstreams: 1 Darci Pereira Corsi.pdf: 1039054 bytes, checksum: 5adde395b12bddf3345aeb5f3dffa2e5 (MD5) / Made available in DSpace on 2016-10-07T13:06:42Z (GMT). No. of bitstreams: 1 Darci Pereira Corsi.pdf: 1039054 bytes, checksum: 5adde395b12bddf3345aeb5f3dffa2e5 (MD5) Previous issue date: 2016-08-04 / Statement of Value Added (SVA), is an accounting and financial report, required by law and legal for companies in the form of anonymous public companies, and large companies economic form of limited partnerships, and recommended to the other juridical types of companies, by regulators of accounting. The SVA was created from the inserter of Brazil in the international harmonization process of accounting information system, whose main goal is to qualify the information about business performance to users of accounting system, thus following the new conceptual framework of accounting, which in turn follows the economic global changes, social and business management. The Value Statement added, is based on information contained in the statement of income for the exercise, so that the revenues net of inputs acquired from third parties, and also deducted by the accounting adjustment expenses, in accordance with the basic assumption of competence produces the added value, which is the first part of the report, and thus producing the "GDP" of the business unit and the second part shows the distribution of this wealth to forming agents under the headings: staff salaries; government compensation through taxes, fees and contributions; payment of debt, through financial charges, rents and others; return on equity, through interest on equity, dividends and retained profit. The Statement of value added is an important tool in the accounting information system, which contributes to social and economic analysis of the company, producing indicators for the sector, region and the country. The paper describes the concepts and monetary training of all items report components, appraises the economic agents who participate in the formation and distribution of the wealth produced by a company, including reviewing the economic and legal aspects of a company. The paper presents the three models of the SVA presents an analysis of the added value produced by a company in the commercial sector, and one of the insurance industry, demonstrating the report's usefulness in economic and financial analysis of such companies, since they are economic entities, with different operating object and generate different nomenclatures for the items that underlie the preparation of the statement of value added. Finally the paper analyzes, through the statement of added value, the behavior of the allowance for doubtful accounts, the largest Brazilian financial institutions, which is a significant component in the composition of the spread, set by the Central Bank of Brazil / Demonstração do valor adicionado (DVA), é um relatório contábil e financeiro, exigido por diploma e legal, para empresas sob forma de sociedades anônimas de capital aberto, e para empresas de grande porte econômico sob forma de sociedades limitadas, e recomendado para os demais tipos juridicos de empresas, pelos orgaõs reguladores da contabilidade. A DVA, foi criada a partir da insersão do Brasil no processo de harmonização internacional do sistema de informação contábil, cujo objetivo principal é o de qualificar as informações sobre o desempenho empresarial aos usuários do sistema contábil, acompanhando assim a nova estrutura conceitual da contabilidade, que por sua vez segue as transformações globais econômicas, sociais e de gestão empresarial. A Demonstração do Valor adicionado, tem por base a informações contidas na Demonstração do resultado do Exercício DRE, de forma que as receitas auferidas deduzidas dos insumos adquiridos de terceiros, e deduzidas também pelas despesas de ajuste contábeis, em concordância com o pressuposto básico da competência, produz o valor adicionado, que é a primeira parte do relatório, e assim produzindo o “PIB” da unidade empresarial e na segunda parte, demonstra a distribuição dessa riqueza aos agentes formadores sob as rubricas: remuneração do pessoal; remuneração do governo, através dos impostos, taxas e contribuições; remuneração do capital de terceiros, atraves dos encargos financeiros, alugueis e outros; remuneração do capital próprio, atraves dos juros sobre o capital próprio, dividendos, e retenções do lucro. A Demonstração do valor adicionado é um importante instrumento do sistema de informação contabil, que contribui para análise sócial e econômica da empresa, produzindo indicadores para o setor, região e para o país. O trabalho descreve os conceitos e formação monetária de todas as rubricas componentes do relatório, conceitua os agentes economicos, que participam da formação e distribuiçao da riqueza produzida por uma empresa, inclusive revisando os aspectos econômicos e juridícos de uma empresa. O trabalho apresenta os tres modelos da DVA, apresenta uma análise do valor adicionado produzido por uma empresa do setor comercial, e outra do setor de seguros, demonstrando a utilidade do relatório na análise economica e financeira dessa empresas, uma vez que são entidades economicas, com objeto de exploração distintos e geram nomenclaturas distintas para as rubricas que fundamentam a elaboração da demonstração do valor adicionado. E finalmente o trabalho analisa, por meio da demonstração do valor adicionado, o comportamento da provisão para crédito de liquidação duvidosa, das maiores instituições financeiras brasileira, que é um significativo componente na composição do spread bancário, definido pelo banco central do Brasil

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-04-27T12:40:16Z No. of bitstreams: 1 João Oswaldo Esotico.pdf: 1376718 bytes, checksum: 0132b952b251492c96e5304accc94de2 (MD5) / Made available in DSpace on 2017-04-27T12:40:16Z (GMT). No. of bitstreams: 1 João Oswaldo Esotico.pdf: 1376718 bytes, checksum: 0132b952b251492c96e5304accc94de2 (MD5) Previous issue date: 2017-04-20 / The objective of the present study was to examine how a strategic remuneration system, linked to a set of objectives, goals, indicators and initiatives that express the strategic uniqueness of an Organization and that can contribute to reach strategic implementations. For this verification, we conducted a case study with the retail trade company RaiaDrogasil, seeking to know if there is a relationship between its strategy - organic growth - and the systematic variable remuneration adopted at various levels of the organization. In order to verify this relationship, an analysis was made with the historical data of the company, in November / 2011, when the Raia and Drogasil drugstores were merged, both publicly traded, by 2015, comparing its physical expansion and increase of the company's value with the Shares traded on the stock exchange, as well as the various Remuneration models adopted for each area of the company, and levels of organizational command. The theoretical basis of the work is presented in two separate strands, one regarding the Strategy and its Implementation, and the other reasoning regarding the Strategic Remuneration, focused mainly on Variable Remuneration. It is verified that the study shows a relativity between the elaboration of the strategy and its implementation with participation of the variable remuneration in the achievement of the established goals / O objetivo do presente trabalho foi examinar como um sistema de remuneração estratégica, atrelado a um conjunto de objetivos, metas, indicadores e iniciativas que exprimam a singularidade estratégica de uma organização e que pode contribuir para atingir Implementações Estratégicas. Para esta verificação realizamos um estudo de caso com a empresa de comércio varejista RaiaDrogasil, buscando saber se há relação entre sua estratégia – Crescimento Orgânico – e a sistemática de remuneração variável adotada nos diversos níveis da Organização. Para verificarmos esta relação foi realizada uma análise com os dados históricos da empresa, no período de novembro/2011 data da fusão das drogarias Raia e Drogasil, ambas de capital aberto, até 2015, comparando sua expansão física e incremento do valor da empresa com as ações negociadas na bolsa de valores, bem como os diversos modelos de Remuneração adotados para cada área da empresa, e níveis de comando organizacional. A fundamentação teórica do trabalho é apresentada em duas vertentes separadas, uma quanto a Estratégia e sua Implementação, e a outra fundamentação no que tange à Remuneração Estratégica, focada principalmente em Remuneração Variável. Verifica-se que o estudo evidencia uma relatividade entre a elaboração da estratégia e sua implementação com participação da remuneração variável no desempenho de alcance das metas estabelecidas

Made available in DSpace on 2016-04-25T16:44:51Z (GMT). No. of bitstreams: 1 ADM - Thiago L Alvarez.pdf: 666801 bytes, checksum: 7864aa09744302d7f289231b733f25bd (MD5) Previous issue date: 2006-10-18 / Today s labor market is going through a deep transformation. New technologies and the advance of the knowledge society point to a future in which the market will require increasingly qualified workers. In spite of this fact, 60% of the Brazilian population aged fifteen or more has not completed primary school (equivalent to eight years of studies) and approximately 16 million Brazilians cannot read or write. With this in mind, the purpose of this research was to analyze how the labor market values, through monthly earnings, the different options of study for youths and adults who did not complete secondary school (equivalent to 11 years of study). For this, data of the Pesquisa Mensal de Emprego (Monthly Employment Research, made by the Brazilian Institute of Geography - IBGE) were used, in the period from January 2003 to October 2005. It was possible to verify that workers without schooling who decide to study have lower earnings than workers who do not study. Being able to read and write is the most valued characteristic in the labor market for workers with up to four years of study. Finally, students who attended regular courses showed equal or slightly higher earnings than students attending courses specially designed for those young and adults that have not concluded school at the appropriate age. Based on these data, this work discusses the possible implications in public policies. Interviews were also made at the end of the quantitative research, trying to better understand the relation between work and education of youths and adults. These interviews enabled an analysis of the conflicts that are inherent to this relation / O mundo do trabalho passa por profunda transformação. As novas tecnologias e o avanço da sociedade do conhecimento apontam para um futuro em que o mercado exigirá trabalhadores cada vez mais qualificados. Apesar disso, 60% da população brasileira com quinze anos ou mais não tem o ensino fundamental completo (antigo 1º grau, equivalente a oito anos de estudo) e existem ainda cerca de 16 milhões de brasileiros que não sabem ler ou escrever. Levando em consideração essa realidade, o objetivo desta pesquisa foi analisar como o mercado de trabalho remunera as diferentes opções de estudo para os jovens e adultos que não completaram o ensino médio (antigo 2º grau, equivalente a 11 anos de estudo). Para isso, foram utilizados os microdados da Pesquisa Mensal de Emprego (realizada pelo IBGE) do período de janeiro de 2003 a outubro de 2005. Foi possível constatar que trabalhadores que decidem freqüentar o ensino fundamental têm rendimentos inferiores aos dos trabalhadores que não estudam. O fator que mais parece determinar a renda de trabalhadores que têm até quatro anos de estudo é a alfabetização. Por fim, os alunos que freqüentaram cursos regulares apresentaram rendas iguais ou ligeiramente superiores aos rendimentos dos alunos do curso supletivo, em todos os níveis de ensino. Com base nesses dados, este trabalho discutiu suas possíveis implicações para as políticas públicas. Ao final da pesquisa quantitativa também foram realizadas entrevistas, que buscaram contextualizar melhor a relação entre trabalho e educação de jovens e adultos (EJA). Por meio dessas entrevistas, foi possível analisar os conflitos inerentes a essa relação.

A presente dissertação tem por finalidade a análise dos principais aspectos jurídicos societários do tratamento dado aos planos de opção de compra de ações de emissão de sociedades por ações comumente designados stock option plans , especialmente quanto aos planos adotados por companhias abertas brasileiras. Para tanto, o estudo se inicia com a contextualização dos planos de opção no Brasil em face da chamada Teoria da Agência, bem como das normas atualmente aplicáveis ao referido instituto. Em seguida, por se tratar de questão intimamente relacionada, são discutidos determinados aspectos sobre a eventual natureza trabalhista dos planos de opção, para, então, proceder-se à análise das principais características dos stock option plans. Por fim, é apresentado o panorama atual das companhias abertas brasileiras que possuem um plano de opção aprovado por seus acionistas, como esforço da caracterização da evolução da forma de remuneração variável no Brasil. / This dissertation aims the analysis of the main corporate legal aspects of corporations stock option plans, particularly with regards the plans adopted by Brazilian publicly held companies. To this end, the study begins with the background of the option plans in Brazil in the face of the so-called agency theory, as well as the currently rules applicable thereto. Thereafter, are discussed certain aspects involving the eventual labor nature of the stock option plans, as well as their main characteristics. Finally, the study presents the current panorama of Brazilian companies that have an option plan approved by its shareholders, as an effort to illustrate the evolution of the variable compensation in Brazil.