Les rémunérations des dirigeants des sociétés cotées suscitent un vif débat tant sur leur montant que sur les principes guidant leur détermination. Ce débat est souvent intensifié par une forte médiatisation prompte à indigner l’opinion publique et à inciter le législateur à se saisir de la question. Celui-ci cherche alors à encadrer les pratiques litigieuses tantôt en imposant des mesures impératives, tantôt en favorisant l’autorégulation. La présente étude a pour ambition d’apprécier la pertinence et l’efficacité de l’ensemble de ces règles relevant du droit dur et du droit souple. Un tel examen du droit positif montre une réelle incapacité à apporter une réponse au problème de l’acceptabilité sociale des rémunérations par le biais de l’outil juridique. En témoigne l’évolution de la législation française depuis ces vingt dernières années, basée sur l’impératif de transparence et l’évolution des procédures de détermination et d’attribution des rémunérations des dirigeants. Les juges ne semblent pas davantage disposer de leviers efficaces de lutte contre l’excès des rémunérations en droit des sociétés. Maints espoirs ont donc été fondés sur les principes provenant du droit souple et en particulier de la gouvernance d’entreprise, espoirs cependant également déçus à bien des égards. Finalement, demeure particulièrement prégnante la question de savoir si le droit, qu’il soit dur ou souple, peut constituer cet outil utile et efficace de régulation du niveau de rémunérations des dirigeants de sociétés cotées / The remuneration of directors of listed companies generated a lively debate and even controversy as to their amount or to the principles guiding their determination. This debate is often intensified by vivid media coverage aimed at instigating the public opinion and encouraging the legislator to take up the question. The latter then seeks to regulate the practices in question either by imposing mandatory measures at times, or by encouraging self-regulation at others. This study aims to assess the relevance and effectiveness of all of these rules under the hard law and soft law. Such an examination of the substantive law shows a real inability to provide an answer to the problem of the social acceptability of these remunerations through legal tool. It also reviews the evolution of French legislation during the last twenty years, based on the need for transparency and the development of procedures for determining and awarding the remuneration of directors. Judges do not appear to have effective leverage and means of struggle in the Corporate Laws against the excesses of the remuneration. So many hopes have been based on the principles derived from the soft law and in particular, Corporate Governance, yet those hopes were however deceived in many ways. Finally, the question that remains particularly urgent and haunting is whether the law, be it hard or soft, can be a useful and effective tool for regulating the level of remuneration of directors and executives of listed companies

This work deals with education and rewarding employees and is focused on differences between public sector and private sector in this two human resources activities. Those activities are important part of every functional organization. The goal of this work is to analyze and assess education and rewarding from points of view the employees and organizations, and based on their experiences determine recommendations. The first part of this work includes explanations and definitions of theoretical principles of education with emphasis on education in public sector and also funding of education process and close link to rewarding process. Next part of this work deals with evaluations of questionnaire work which was done between employees of public sector and private sector. Based on conclusion, there are made recommendations.

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 2018-03-16T12:14:05Z No. of bitstreams: 1 Camila Roberta Ananias.pdf: 1607405 bytes, checksum: f9f134d9b4be38fd8bbd4004304ea2f1 (MD5) / Made available in DSpace on 2018-03-16T12:14:05Z (GMT). No. of bitstreams: 1 Camila Roberta Ananias.pdf: 1607405 bytes, checksum: f9f134d9b4be38fd8bbd4004304ea2f1 (MD5) Previous issue date: 2018-02-26 / The present study looked for how to know the impact of the Brazilian economic recessive situation, as this has influenced the pricing policy of accounting remunerations. The future of accounting in Brazil has been bringing changes regarding the virtual accounting firms that provide the service in an on-line and digital way, acting technologically with the client. The general objective was to reflect on the ways in which the market prices are priced and the technological world reality in accounting firms. The research approach was qualitative and descriptive, whose objective was to analyze the pricing characteristics used by accounting firms, the use of the questionnaire was employed. The study concluded that the accounting entrepreneur should measure in each remuneration, the hours provided, the costs involved, the margin of costs, the taxation for the definition of the price and the limit of the discount, if any. The study showed that there are accounting offices that do not have pricing criteria for their remunerations. The work has helped to alert managers of accounting firms to rethink pricing / O presente estudo procurou conhecer o impacto da situação econômica recessiva brasileira e como ela tem influenciado a política de preços dos honorários contábeis. O futuro da contabilidade no Brasil vem trazendo mudanças para as empresas contábeis virtuais que prestam serviço de modo on-line e digital, atuando tecnologicamente com o cliente. O objetivo geral foi refletir sobre formas e tendências da precificação no mercado quanto aos custos e sobre a realidade mundial tecnológica existente nas empresas de contabilidade. A abordagem da pesquisa foi qualitativa e descritiva. Para analisar as características de precificação utilizadas por empresas contábeis foi empregado o uso de questionário. A conclusão deste estudo é que o empresário contábil deve mensurar, em cada honorário, as horas prestadas, os custos envolvidos, a margem, a tributação para a definição do preço e o limite do desconto, se houver. Demonstrou que ainda existem escritórios de contabilidade que não têm critério de precificação dos seus honorários. O trabalho contribuiu para alertar gestores de empresas contábeis sobre a necessidade de repensar formas de precificação

The master thesis deals with evaluation and remuneration of employees in selected company. Thesis consists of three part. First part containes theoretical knowledge of the issue. In the next part is analyzed current status of the company. This part also includes analysis of evaluation and remuneration of employees. In the last part of this thesis are proposals for developing the current system of evaluation and remuneration of employees.

The CEO bonus of banking companies has become a hot media topic around the world accelerated by the recent financial crisis of 2007-2008 where the excessive pay and risk-taking in the banking sector were recognized. This has raised public concerns around executive remuneration and the transparency of the companies. According to the regulations, the bonus of the CEO is indexed to the firm´s performance. However, the compensation of many CEO’s has been paid out during the financial crisis although the firms have lost money. This has consequently led to rigorous regulations of the financial institutions with the attempt to ensure long-term focus and consider outstanding risk through variable remuneration payments.   Although the remuneration, and specifically annual bonus, has caught a lot of attention by the public and the media, it has been mostly overlooked by regulatory authorities and academics up until today. This research represents the first attempt to examine the disclosure and transparency of CEO annual bonus plans of twenty leading EU banks through the employment of in-depth and descriptive approach.. The purpose of this study is to explore the issue of CEO annual bonus plan with respect to the disclosure of the information provided in the banking companies’ financial reports of 2011. The level of transparency of the companies are scrutinized and measured accordingly to five bonus features, which may contribute to the transparency of annual bonus plans. The bonus plan is regarded as transparent if the majority of the following bonus criteria are fulfilled by the companies; (1) the application of simple targets through a single performance condition; (2) the application of published targets accessible to shareholders; (3) the disclosure of methods applied in order for shareholders and other stakeholders to determine whether the given performance target(s) has been fulfilled; (4) bonus payments in form of cash; (5) the disclosure of annual bonus cap.   The findings of this study show that a significant part of the banks can be considered as non-transparent due to the failure of fulfilling the given bonus plan features, meaning that the issue of disclosure and transparency of annual bonus plans should raise concern for shareholders and regulators, both on the EU-level and nationally. This study evidently shows that the level of information disclosed as to bonus plans of CEO various tremendously between the countries and sometimes also between the companies in the same country, which indicate the issue of disclosure and transparency of annual bonus plans need to be enhanced through regulations.

Lietuvos Respublikos Konstitucijos 48 straipsnyje įtvirtintos teisės gauti teisingą apmokėjimą už darbą valstybės tarnyboje realizavimą reguliuoja Lietuvos Respublikos valstybės tarnybos įstatymas. Kaip praktiškai veikia valstybės nustatyta karjeros valstybės tarnautojų darbo užmokesčio teisinio reguliavimo sistema, kokios iškyla problemos ir sunkumai, ką karjeros valstybės tarnautojai mano apie savo darbo užmokesti ir jo reguliavimą, ką reikėtų keisti yra analizuojama šiame magistro baigiamajame darbe Darbo užmokesčio karjeros valstybės tarnautojams teisinis reguliavimas. Darbą sudaro dvi dalys – teorinė ir praktinė. Teorinėje dalyje autorius išsamiai nagrinėja teisės aktų, reguliavusių valstybės tarnautojų darbo užmokestį raida Lietuvoje, pateikia požiūrį į valstybės tarnautojų darbo užmokesčio teisinio reguliavimo problemas Europos Sąjungos bei Ekonominio bendradarbiavimo ir plėtros organizacijos valstybėse, palygina kelių valstybių darbo užmokestį reguliuojančius teisės aktus su Lietuvos Respublikos valstybės tarnybos įstatymo pagrindinėmis darbo užmokestį reguliuojančiomis nuostatomis. Apžvelgiama karjeros valstybės tarnautojų pareiginės algos, priedų ir priemokų skyrimo tvarka bei nagrinėjamos jų darbo užmokesčio teisinio reguliavimo problemos ir pateikiamos išvados bei pasiūlymai. Darbo praktinėje dalyje pateikiama atlikto empirinio tyrimo atlikimo metodologija bei tyrimo metu nustatytų rezultatų apibendrinti duomenys. Siekta nustatyti darbo užmokesčio karjeros... [toliau žr. visą tekstą] / In accordance with the procedure laid down in Article 48 of the Constitution of the Republic of Lithuania realization of the rights to have proper pay of work at public service regulate Republic of Lithuania Law on Public Service. There is analysis of practical activity of the career of public servants remuneration legal regulation system, problems and difficulties, opinion of the career of public servants about the their remuneration and this law corrections in this Master’s paper “Legal regulation of career public servant remuneration”. Paper consists of two parts: theoretical and practical. Author of the paper analyses comprehensive law acts, development remuneration of public servants in Lithuania, opinion of public servant law regulation problems in European Union and economic cooperation and expansion organizations in other countries, compares several countries remuneration legal law acts with Lithuanian Republic Law on Public Service statues in theoretical part. Review remuneration of public servants basic salaries, bonuses and additional pays determination order and also investigates their remuneration law regulation problems and presents conclusions and offers. There are methodology of the fulfilled empirical analysis and also the ascertained sum up data in the practical part of the paper. Try to attain remuneration of public servants legal regulation practical relation with public servants needs, to investigate the view of the remuneration law regulation... [to full text]

The purpose of this study is to determine whether the Data Envelopment Analysis (DEA) can be applied to Chief Executive Officer (CEO) remuneration of companies listed on the Johannesburg Stock Exchange (JSE) by defining inputs in terms of remuneration factors and outputs in terms of business factors in order to establish a benchmark for CEO remuneration. An exploratory study is conducted, using cross-sectional data from a secondary source. The sample consists of 221 companies listed on the JSE that disclosed their financial and non-financial information during 2010. The DEA was performed to estimate the relative technical efficiency of CEOs to convert their remuneration into company performance indicators. Base Pay, Perquisites and Pension, Annual Bonus Plans and Long-term Incentives were used as the inputs to the DEA model and company performance and size, measured by Return on Equity (ROE) and Total Assets respectively, were used as the outputs to the model. The empirical results prove that the DEA can be successfully applied as a benchmarking model for CEO remuneration that incorporates multiple inputs and outputs and establishes benchmarks and potential improvements for overpaid, inefficient CEOs. The CEOs from 80 of the 221 companies included in the sample emerged as the benchmark CEOs and formed the efficiency frontier against which inefficient CEOs were compared in order to determine the potential improvements for these CEOs. From a research perspective, this study contributes to the advancement of CEO remuneration research by introducing an alternative model by which CEO remuneration can be analysed. Future studies can analyse CEO remuneration by using other variables or time series data in the DEA model or combine the DEA with other methods like the regression analysis to perform more comprehensive investigations. From a practical perspective, the DEA can be used to establish a benchmark for CEO remuneration. Remuneration committees can use the results of the DEA as a guide to determine acceptable remuneration levels and decrease the pay gap between CEOs and the average worker. The originality of this study lies in the fact that it is the first South African study that used the DEA instead of the regression analysis to analyse CEO remuneration of companies listed on the JSE. This study also disaggregated Total CEO Remuneration into Base Pay, Perquisites and Pension, Annual Bonus Plans and Long-term Incentives to provide more accurate benchmark information. In addition, this is the first study that established benchmark CEO remuneration levels and suggested improvements to the remuneration package structure of overpaid, under-performing CEOs of companies listed on the JSE. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013.

The purpose of this study is to determine whether the Data Envelopment Analysis (DEA) can be applied to Chief Executive Officer (CEO) remuneration of companies listed on the Johannesburg Stock Exchange (JSE) by defining inputs in terms of remuneration factors and outputs in terms of business factors in order to establish a benchmark for CEO remuneration. An exploratory study is conducted, using cross-sectional data from a secondary source. The sample consists of 221 companies listed on the JSE that disclosed their financial and non-financial information during 2010. The DEA was performed to estimate the relative technical efficiency of CEOs to convert their remuneration into company performance indicators. Base Pay, Perquisites and Pension, Annual Bonus Plans and Long-term Incentives were used as the inputs to the DEA model and company performance and size, measured by Return on Equity (ROE) and Total Assets respectively, were used as the outputs to the model. The empirical results prove that the DEA can be successfully applied as a benchmarking model for CEO remuneration that incorporates multiple inputs and outputs and establishes benchmarks and potential improvements for overpaid, inefficient CEOs. The CEOs from 80 of the 221 companies included in the sample emerged as the benchmark CEOs and formed the efficiency frontier against which inefficient CEOs were compared in order to determine the potential improvements for these CEOs. From a research perspective, this study contributes to the advancement of CEO remuneration research by introducing an alternative model by which CEO remuneration can be analysed. Future studies can analyse CEO remuneration by using other variables or time series data in the DEA model or combine the DEA with other methods like the regression analysis to perform more comprehensive investigations. From a practical perspective, the DEA can be used to establish a benchmark for CEO remuneration. Remuneration committees can use the results of the DEA as a guide to determine acceptable remuneration levels and decrease the pay gap between CEOs and the average worker. The originality of this study lies in the fact that it is the first South African study that used the DEA instead of the regression analysis to analyse CEO remuneration of companies listed on the JSE. This study also disaggregated Total CEO Remuneration into Base Pay, Perquisites and Pension, Annual Bonus Plans and Long-term Incentives to provide more accurate benchmark information. In addition, this is the first study that established benchmark CEO remuneration levels and suggested improvements to the remuneration package structure of overpaid, under-performing CEOs of companies listed on the JSE. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013.

O tema central desta dissertação refere-se à "análise de métodos de avaliação de cargos como apoio à definição de sistemas de remuneração numa empresa do setor calçadista do Vale do Rio dos Sinos". A questão está particularizada numa empresa do Setor Calçadista do Vale do Rio dos Sinos - a Czarina S.A. - onde foi efetuado um levantamento da situação atual dos sistemas de remuneração. Após o levantamento das informações pertinentes e com base na revisão da literatura, pôde-se propor as etapas para o processo de avaliação de cargos, de forma a servir de subsidio para implementar uma estrutura salarial justa e equilibrada. Uma solução especifica para uma empresa não pode ser generalizada sem adaptações, porém espera-se que este trabalho possa ser útil para outras empresas do setor. Para melhor compreensão das etapas do presente trabalho e sistematização dos resultados, estruturou-se a presente dissertação do seguinte modo: a sessão inicial contém a introdução com a problemática, além da justificativa e dos objetivos da dissertação; no primeiro capitulo tecemos considerações sobre a evolução do setor coureiro/calçadista no Rio Grande do Sul; o segundo capitulo trata das teorias administrativas e a remuneração; no terceiro capitulo esclarecemos o papel da avaliação de cargos como base para os sistemas de remuneração, enquanto que no quarto capitulo relatamos a aplicação da avaliação de cargos numa empresa do setor calçadista; o trabalho encerra-se apresentando no quinto capitulo algumas considerações sobre a questão da remuneração e o uso de avaliação de cargos. / The central theme of this dissertation is concerned with the analysis of job evaluation methods as a basis for the definition of a remuneration system for a shoe manufacturing company belonging to the Vale do Rio dos Sinos. The approach presented here is particularly focused on Czarina S.A., a shoe manufacturing company located in the Vale do Rio dos Sinos, in which a survey of its present remuneration system was conducted. After the survey of relevant data and based on a bibliographical review, the stages for the adoption of a job evaluation process were proposed, so as to serve as a basis for the implementation of a fair, balanced salary structure. A solution designed for a specific company cannot be generalized without some adaptation. Nevertheless, we hope this work may be useful for other similar companies. For a better understanding of the steps of the present work and for the systematization of results, the following structure was adopted in this study: the opening section introduces the theme and the problems related to it, as well as the justification and goals of this dissertation; the first chapter consists of considerations about the evolution of the leather shoe industry in Rio Grande do Sul; the second chapter deals with the management theories and remuneration; in the third chapter we clarify the role of job evaluation as a basis for remuneration systems, while the fourth chapter reports the application of job evaluation to a shoe manufacturing company; finally the fifth chapter consists of remarks on the remuneration issue and on the use of job evaluation.