The aim of this diploma thesis is to analyze human resource management system in a chosen organization, summarize the results, evaluate them and then prupose changes that would contribute to improve the current state. Human resources are the most important resource an organization has and it is essential to treat them properly. The research was conducted by spreading out questionnaire survey, interviewing the members of personnel department, examinating internal regulations and observating the workplace and its conditions. The thesis consists of two parts. The theoretical part summarizes the most important knowledge connected with human resource management. The practical part contains the basic characteristics of the chosen organization, the methodology of the research, analysis of the current state and the last part includes recommended improvements and conclusion.

Submitted by William Justo Figueiro (williamjf) on 2015-06-27T12:35:42Z No. of bitstreams: 1 45.pdf: 1909890 bytes, checksum: a826b23d33eab50cce7d62b7876d703e (MD5) / Made available in DSpace on 2015-06-27T12:35:43Z (GMT). No. of bitstreams: 1 45.pdf: 1909890 bytes, checksum: a826b23d33eab50cce7d62b7876d703e (MD5) Previous issue date: 2014 / Nenhuma / O objetivo principal deste estudo foi identificar associações entre os pacotes de remuneração dos agentes das empresas brasileiras listadas no Novo Mercado com os seus indicadores de desempenho financeiro. Em segundo lugar, buscou-se verificar o cumprimento de normativo que prevê a divulgação das informações relativas à remuneração desses agentes, bem como mapear a composição de tais remunerações. A governança corporativa e a teoria da agência são usadas para desenvolver o arcabouço teórico que sustenta o estudo. A pesquisa baseia-se nos dados de 100% das empresas listadas no segmento de Novo Mercado no período de 2008 a 2012. Os dados são estudados por meio de métodos estatísticos, em particular análises descritivas e de correlação. Contrariamente às expectativas, o estudo conclui que há poucas correlações estatisticamente significativas entre as remunerações dos agentes das empresas brasileiras do Novo Mercado e seus indicadores de desempenho financeiro. Ademais, observa-se uma melhora na transparência de informações pelo cumprimento da exigência de informar a composição das remunerações dos agentes. Este estudo contribui para a literatura de gestão, sobretudo a literatura que discute a remuneração como ferramenta para mitigar os problemas de agência no Brasil. / The main objective of this study was to identify correlations between the remuneration packages of agents in Brazilian public entities listed in the “Novo Mercado” with their financial performance indicators. Secondly, it aimed to evaluate the compliance with technical standard of the disclosure of information related to the remuneration of such agents as well to map the components of this remuneration. Corporate governance and Theory of Agency were used to develop the theoretical background that supports this study. The research is based on the data from 100% of entities listed in the New Market from 2008 to 2012. Data is analyzed through a variety of statistical methodologies, in particular, descriptive analyses and correlation. Against the expectations, the study concluded that there are few correlations statistically meaningful between the remuneration of the agents of the Brazilian entities in the Novo Mercado and their financial performance indicators. In addition, an improvement in the clarity of information due to the requirements of disclosing the components of agent's remuneration is noted. This study contributes to the literature in Management, in particular, to the literature that discuss remuneration as a tool to mitigate the problems of Theory of Agency in Brazil.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-10-18T12:04:30Z No. of bitstreams: 1 Glauco Monteiro Cavalcanti Manso Júnior.pdf: 638894 bytes, checksum: f83980e293c5675a74d643b8589bf2a6 (MD5) / Made available in DSpace on 2017-10-18T12:04:30Z (GMT). No. of bitstreams: 1 Glauco Monteiro Cavalcanti Manso Júnior.pdf: 638894 bytes, checksum: f83980e293c5675a74d643b8589bf2a6 (MD5) Previous issue date: 2017-09-27 / The thesis deals with the remuneration system of private hospitals in Brazil, a sector that represents a considerable part of the offer of health services in Brazil, materializing the citizen's access to his right to health. The sector has suffered financial losses and has been accumulating losses due to the remuneration policies of both the SUS managers and the operators, threatening the viability of the enterprise and, consequently, the citizen service. The research aimed to identify measures to solve the problems caused by the hospital remuneration system (risks of destruction of hospitals, especially minors, increase of tension between operators and service providers) that indirectly harm the citizen. The methodology consisted of documentary analysis and research on foreign experiences in the constitution and management of hospital compensation systems. The first part of the paper deals with the health system and the hospital organization framework in the respective system. The second one approaches the hospital remuneration system, comparing the practices and systems adopted in France, Japan, Spain, United Kingdom, United States, Australia and Canada. The third analyzes the remuneration of the private hospital sector in Brazil, whose constitution includes the relationship with the SUS, the operators and the National Supplementary Health Agency (ANS). The fourth part presents the sector's remuneration prospects and presents the author's proposal. As a result, the research showed that the actions required to solve the problem are related to the federal government (revision of the price list paid to providers, simplification of the legal and regulatory apparatus and greater control over ANS decisions) and hospital organizations regarding the adoption of Strategies and practices aimed at the effectiveness and transparency of management / A tese trata do sistema de remuneração dos hospitais privados no Brasil, setor que representa parcela considerável da oferta dos serviços de saúde no Brasil, materializando o acesso do cidadão ao seu direito à saúde. O setor tem sofrido perdas financeiras e vem acumulando prejuízos em razão das políticas remuneratórias tanto dos gestores do SUS, como das operadoras, ameaçando a viabilidade do empreendimento e consequentemente, o atendimento ao cidadão. A pesquisa objetivou apontar medidas para a solução dos problemas causados pelo sistema de remuneração hospitalar (riscos de destruição de parte dos hospitais, em particular, dos menores, aumento da tensão entre operadoras e prestadores de serviços) que indiretamente prejudicam o cidadão. A metodologia consistiu na análise documental e pesquisa sobre experiências estrangeiras na constituição e gestão dos sistemas de remuneração dos hospitais. A primeira parte do trabalho trata do sistema de saúde e o enquadramento da organização hospitalar no respectivo sistema. A segunda aborda o sistema de remuneração hospitalar, comparando as práticas e sistemas adotados na França, Japão, Espanha, Reino Unido, Estados Unidos, Austrália e Canadá. A terceira analisa a remuneração do setor hospitalar privado no Brasil, cuja constituição compreende a relação com o SUS, as operadoras e a Agência Nacional de Saúde Suplementar - ANS. A quarta parte apresenta as perspectivas remuneratórias do setor e apresentando proposta do autor. Por resultado a pesquisa mostrou que as ações necessárias à solução do problema respeitam ao governo federal (revisão da tabela de preços pagos aos prestadores, simplificação do aparato legal e regulatório e maior controle sobre as decisões da ANS) e às organizações hospitalares quanto à adoção de estratégias e práticas voltadas à eficácia e transparência da gestão

Made available in DSpace on 2016-04-26T20:23:03Z (GMT). No. of bitstreams: 1 Antonio Mendes Feitosa Junior.pdf: 1264713 bytes, checksum: 06fa7914c647373fb99daf1cfc837d11 (MD5) Previous issue date: 2014-08-15 / This paper deals with the non-social security tax on indemnities. We seek to study what the IRS has done to encompass these indemnifications in the calculation of the levy on the payroll, saw definitions and concepts of wage and salary always arguing the unconstitutionality of no impact of these funds on the basis of such calculation social contribution, without forgetting to analyze all the precepts and language studies and tax species. Fundamental basis for the study / O presente trabalho trata da não incidência das contribuições previdenciárias sobre as verbas de caráter indenizatório. Buscamos estudar o que o fisco tem feito para englobar essas verbas indenizatórias na base de cálculo da contribuição sobre a folha de salário; vimos definições e conceitos de salário e remuneração, sempre argumentando pela inconstitucionalidade da não incidência destas verbas sobre a base de cálculo deste tipo de contribuição social, sem esquecermo-nos de analisar todos os preceitos e estudos da linguagem e das espécies tributárias. Fundamento basilar para o estudo realizado

Made available in DSpace on 2016-04-25T16:44:16Z (GMT). No. of bitstreams: 1 Rafael Maia Chagas.pdf: 842021 bytes, checksum: 71a8fb1d646af3fe7b451bda276ebd40 (MD5) Previous issue date: 2010-10-28 / The main objective of this dissertation was to evaluate the management team knowledge and satisfaction level in relation to the total compensation program and identify the demographic profile of those professionals associated with the level of knowledge and satisfaction in a multinational company in the logistic sector. The knowledge level about the compensation program allows to identify the company's transparency about the issue and the possible lack of clarity can generate questions and dissatisfaction of this hierarchical level, critical for any organization and responsible for the direction and results. The theoretical research that supported this work included themes as the human resources (HR) role and evolution, the contextualization of the compensation area within the HR and companies and the different approaches to pay the professionals. For the analysis it was elaborated a research based on the management team perceptions in relation to their level of knowledge and satisfaction and demographic, it was used a questionnaire (Appendix A), which was divided into three parts corresponding to demographic data, level knowledge and satisfaction, the latter two items measured through scoring based on Likert scale. The results were analyzed by statistical tests (chi square, Fisher's significance, Spearman's linear regression). The research sample was 55 professionals occupying managerial positions of the target company. It was found a correlation between the level of knowledge and satisfaction regarding the total compensation program. No influence was observed in the demographic profile, hierarchical level and area of action on the knowledge and satisfaction scores and it was determinate, in order of decreasing importance the items that impact the satisfaction with the total compensation program. The results shown that there is no influence of the demographic profile, hierarchical level and internal area within the total compensation program, the element with greater impact on satisfaction of the management level was the variable pay and that management does not know the assumptions of the current compensation program, further that it was identified the need for studies that attempt to explain the origin of this lack of knowledge and how could the professionals' expectations design in a total compensation program / Esta dissertação teve como principais objetivos avaliar o nível de conhecimento e grau de satisfação do corpo gerencial em relação ao programa de remuneração total e identificar o perfil demográfico destes profissionais associado ao nível de conhecimento e grau de satisfação em empresa multinacional do segmento logístico. A avaliação do conhecimento sobre o programa de remuneração permite a identificação da transparência da empresa sobre o tema e a possível falta de clareza pode gerar questionamentos e insatisfação deste nível hierárquico, fundamental para qualquer organização e responsável pelo direcionamento e resultados. O levantamento teórico que sustentou este trabalho contemplou temas relacionados à evolução temporal e papel da área de recursos humanos (RH) nas empresas, a contextualização dos assuntos de remuneração dentro da área de RH e das empresas e as diferentes abordagens de remuneração relatadas. Para análise desses fatores, foi elaborada pesquisa sobre a percepção do corpo gerencial em relação ao seu nível de conhecimento e grau de satisfação e ao perfil demográfico, através de questionário (Apêndice A), que foi dividido em três partes correspondentes a dados demográficos, nível de conhecimento e grau de satisfação, sendo os dois últimos itens mensurados através de pontuação baseada em escala de Likert. Os resultados obtidos foram analisados através de testes estatísticos (qui quadrado, significância de Fisher, correlação de Spearman regressão linear múltipla). A amostra de pesquisa foi 55 profissionais ocupantes de cargos gerenciais da empresa alvo de estudo. Encontrou-se correlação entre o nível de conhecimento e o grau de satisfação em relação às políticas e programa de remuneração total. Não foi observado influência do perfil demográfico, nível hierárquico e área atuação sobre os escores de conhecimento e satisfação além da determinação por ordem decrescente de importância dos itens que impactam a satisfação em relação ao programa de remuneração total. Desta maneira considerou-se que não há influência do perfil demográfico, do nível hierárquico, área de atuação e dentro do programa de remuneração total, a medida de maior impacto para satisfação do corpo gerencial foi a remuneração variável e que o corpo gerencial não conhece as premissas do programa de remuneração vigente, com isso identificou-se a necessidade de estudos que tentem explicar a origem desta falta de conhecimento e como seria possível o delineamento das expectativas dos profissionais em um programa de remuneração total

This thesis deals with the issue of corporate culture. It analyses chosed the company, especially the incentive program. The thesis consists of a theoretical part, which introduces the basic knowledge needed for analysis. The practical part analyze the selected company, an analysis of competition, labor market analysis and research conducted through a questionnaire. Proposed section recommends solutions to effectively improve staff morale and achieve greater worker productivity.

This thesis deals with suggestions of appropriate changes in a concept of incentive system in the particular company. Changes will be suggested based on the theoretical background and the current state in the company. The proposed solutions will be used as a concept for increasing the satisfaction and loyalty of workers, to reduce the sickness and fluctuation and on the basis of these sub-goals to improve performance throughout the organization.

<p><font size="3" face="Arial"><font size="3" face="Arial"> <p align="left">In this study, I will look at the common law principle of offset to see whether it can be applied to employers making deductions against employees for loss or damage. Notice is a quantifiable amount and is a legal debt / therefore. it should be able to be applied as an offset. Two subsections deal with deductions / after looking carefully at the wording of theses subsections I will try to determine whether the one is alternate to the other, or whether the narrow interpretation that the Department of Labour gives to the statute is accurate. A narrow interpretation of the law states that the employee must sign an acknowledgement of debt. However, employees often refuse to sign an acknowledgement of debt, thereby frustrating the law. Could this possibly have been the intentions of the drafters? Surely not, yet the Department of Labour, by having a narrow interpretation of the law, see it as such and as a result the employer is left out of pocket. In this mini-thesis, I will look at the way the law should be interpreted and the way it should be applied in practice.</p> <p>&nbsp / </p> </font></font></p>

<p>In the ever so increasingly competitive business climate of the 21^st century, human resources are vital for corporate success. Employees need proper incentives to perform in goal-oriented manners. Incentive systems, especially Chief Executive Officer [CEO] remunerations, have been a popular topic since the 1990s, and this tendency has increased both during the 2002-2003 corporate scandal era, as well as the financial crisis which sparked in 2007. The recent tendency appears to lean towards companies cutting their executive bonuses as well as criticism and suspiciousness towards large bonus payments. While remuneration policies within the banking industry have been thoroughly debated and researched, another financial industry that is left largely untouched are the insurance companies. The focus of this research is therefore CEO remuneration in European insurance companies.</p><p>This descriptive study, of annual reports of stock-listed insurance companies, uses a purposive cluster sample to explore quantitative trends in CEO remunerations. In addition, a content analysis of five randomly selected companies out of the sample provides a deeper, complementary understanding of the justifications of the trends. The research questions are: <em>What trends on CEO remuneration can be found over the years 2005-2009 in annual reports of European insurance companies, concerning total remuneration, fixed salary and short-term bonus? What justifications do companies make for the remunerations</em><em> over the years 2005-2009</em><em>? </em></p><p>The quantitative part of the research inductively tests the assumption that CEO remuneration has decreased during the past few years 2008 and/ or 2009 due to the impact of the financial crisis. The content analysis part of the research deductively tests if agency theory concerns and issues concerning attraction and retention play a role in determining remuneration policies.<em></em></p><p>From this research, it is concluded that short-term variable pay is largely performance-based. Still, many other aspects serve as input factors when determining compensation levels. Based on the content analysis, it is revealed that interest alignment and attraction- and retention-issues are important determinants of remunerations. Subjective factors such as discretionary judgements also play a crucial role. The quantitative trends found in this study show that total remunerations have decreased markedly in 2008, and more vaguely in 2009. The financial crisis has had an impact on especially the short-term variable part of salaries, but also on base salary levels. Although not all companies that were investigated in the content analysis explicitly mention it in their annual reports, over the years 2005-2009, all of them become more concerned about remuneration policies and business risk factors. Over the investigated years, these companies also become more attentive to creating proactive and sophisticated value creating remuneration policies that are in line with international standards, in order to act legitimate towards stakeholders.</p>

In the ever so increasingly competitive business climate of the 21st century, human resources are vital for corporate success. Employees need proper incentives to perform in goal-oriented manners. Incentive systems, especially Chief Executive Officer [CEO] remunerations, have been a popular topic since the 1990s, and this tendency has increased both during the 2002-2003 corporate scandal era, as well as the financial crisis which sparked in 2007. The recent tendency appears to lean towards companies cutting their executive bonuses as well as criticism and suspiciousness towards large bonus payments. While remuneration policies within the banking industry have been thoroughly debated and researched, another financial industry that is left largely untouched are the insurance companies. The focus of this research is therefore CEO remuneration in European insurance companies. This descriptive study, of annual reports of stock-listed insurance companies, uses a purposive cluster sample to explore quantitative trends in CEO remunerations. In addition, a content analysis of five randomly selected companies out of the sample provides a deeper, complementary understanding of the justifications of the trends. The research questions are: What trends on CEO remuneration can be found over the years 2005-2009 in annual reports of European insurance companies, concerning total remuneration, fixed salary and short-term bonus? What justifications do companies make for the remunerations over the years 2005-2009? The quantitative part of the research inductively tests the assumption that CEO remuneration has decreased during the past few years 2008 and/ or 2009 due to the impact of the financial crisis. The content analysis part of the research deductively tests if agency theory concerns and issues concerning attraction and retention play a role in determining remuneration policies. From this research, it is concluded that short-term variable pay is largely performance-based. Still, many other aspects serve as input factors when determining compensation levels. Based on the content analysis, it is revealed that interest alignment and attraction- and retention-issues are important determinants of remunerations. Subjective factors such as discretionary judgements also play a crucial role. The quantitative trends found in this study show that total remunerations have decreased markedly in 2008, and more vaguely in 2009. The financial crisis has had an impact on especially the short-term variable part of salaries, but also on base salary levels. Although not all companies that were investigated in the content analysis explicitly mention it in their annual reports, over the years 2005-2009, all of them become more concerned about remuneration policies and business risk factors. Over the investigated years, these companies also become more attentive to creating proactive and sophisticated value creating remuneration policies that are in line with international standards, in order to act legitimate towards stakeholders.