Generation Y är den generation som just nu befinner sig på arbetsmarknaden (Erickson, 2008). Denna generation bär med sig nya krav och behov in på arbetsplatser, bland annat vad gäller motivation och hur de för sig kring andra personer (Venuta, 2014; Treuren & Anderson, 2010). Dessa nya karaktärsdrag har därför satt andra krav på arbetsmarknaden. Motivationen kan drivas av både icke-monetära och monetära belöningar. Tidigare forskning (Herzberg, 1968; Maslow, 1954) har visat på att icke-monetära, som till exempel bekräftelse och uppmärksamhet motiverar individer men även att monetära belöningar i form av provision ökar produktiviteten och motivationen (Aguinis, 2013; Rynes et al. 2004). Generation Ys karaktärsdrag stämmer överens med det icke-monetära belöningssystemet, därför ansåg studiens författare att det vore intressant att studera om det fanns motivation även inom det monetära belöningssystemet för denna generation. Syftet med studien har därför varit att skapa en djupare förståelse för hur generation Y förhåller sig till provisionsbaserat belöningssystem. För att smalna av studien har författarna valt att studera en bransch där provisionsbaserat belöningssystem är dominerande, nämligen fastighetsmäklarbranschen. Den valda teoretiska referensramen har byggt på två motivationsteorier, nämligen Herzbergs tvåfaktorsteori och Maslows behovspyramid (Herzberg, 1968; Maslow, 1954). Upptill detta har forskning kring generation Y används samt om belöningssystem. De belöningssystem som berörts är icke-monetära belöningar samt monetära, där även provisionsbaserat belöningssystem ingår. Studien är en intervjustudie med kvalitativ metod. För att samla in den empiri som krävs för att bemöta frågeställningen så har semistrukturerade intervjuer utförts med tio fastighetsmäklare. Respondenterna valdes ut från fyra av Sveriges mest etablerade fastighetsmäklarfirmor, dock från olika kontor runt om i Västsverige. Insamlade data har sedan analyserats med hjälp av den teoretiska referensramen för att komma fram till ett resultat. Resultatet av studien visar att fastighetsmäklare ur generation Y absolut motiveras av provisionsbaserat belöningssystem, men att pengarna inte är allt. Det som väger tyngst, och motiverar mest, är istället de relationer som fastighetsmäklarna har med sina kollegor och kunder. Vilket stämmer överens med den tidigare forskning som finns kring generation Y. / Generation Y is the generation that is currently in the labor market (Erickson, 2008). This generation brings new demands and needs in workplaces, including in terms of motivation and how they relate to other people (Venuta, 2014; Treuren & Anderson, 2010). These new characteristics have therefore set other demands in the labor market. The motivation can be driven by both non-monetary and monetary rewards. Previous research (Herzberg, 1968; Maslow, 1954) has shown that non-monetary, such as confirmation and attention, motivate individuals but also that monetary rewards in the form of commissions increase productivity and motivation (Aguinis, 2013; Rynes et al. 2004). Generation Y's character traits are consistent with the non-monetary reward system, therefore, the study's authors considered it would be interesting to study whether there was motivation even within the monetary reward system for this generation. The purpose of the study has therefore been to create a deeper understanding of how generation Y relates to commission-based reward system. To narrow the study, the authors have chosen to study an industry where commission-based reward systems are dominant, the real estate industry. The chosen theoretical frame of reference has been based on two motivational theories, namely Herzberg's two-factor theory and Maslow's pyramid of needs (Herzberg, 1968; Maslow, 1954). Up to this, theories about generation Y have been used as well as theories about reward systems. The reward systems involved are monetary and non-monetary rewards, which also include commission-based reward systems. The study is an interview study with a qualitative method. In order to collect the empirical data needed to deal with the question, semi-structured interviews have been conducted with ten real estate agents. The respondents were selected from Sweden's most established real estate firms, though from various offices around western Sweden. The collected data has then been analyzed using the theoretical frame of reference to gain a result. The results of the study show that generation Y real estate agents are motivated by commission-based reward system, but that money is not everything. What matters most, and motivates most, is instead the relationships that real estate agents have with their colleagues and clients. Which corresponds to the previous research on generation Y.

京都大学 / 0048 / 新制・課程博士 / 博士(医学) / 甲第20666号 / 医博第4276号 / 新制||医||1024(附属図書館) / 京都大学大学院医学研究科医学専攻 / (主査)教授 伊佐 正, 教授 富樫 かおり, 教授 髙橋 良輔 / 学位規則第4条第1項該当 / Doctor of Medical Science / Kyoto University / DFAM

Work-related stress can be recognized as a widespread phenomenon that influences individuals, organizations, and society. Stress and work-related stress are complex issues that involve and are influenced by different factors at different levels. This exploratory study aimed to get a deeper understanding of operational managers' perceived assumptions regarding work-related stress for nurse assistants who work in elderly home care in different municipalities. Additionally, this thesis attempted to identify the municipalities’ organizational and individual interventions and investigate how they evaluate the effectiveness of these interventions. Applying the qualitative method with deductive reasoning and using semi-structured interviews (N=5) resulted in two core categories “multiple dimensions of stress and stress interventions” and “lack of effective tools”. The operational managers expressed that there is continuous a challenge to getting more budget from government to implement more effective interventions, however, they claimed that individuals' lifestyles and situations can not be ignored. Moreover, analyzing respondents’ interviews indicated that there is a lack of effective tools to evaluate organizational effectiveness. Finally, according to all respondents, municipalities do not have regular leadership training for unit managers or healthy workshops for nurse assistants to promote healthy working conditions. This study highlighted the importance of interdisciplinary approaches in investigating work-related studies including political power relations and economic contexts.

This paper focuses on how to design a childrens game to help them realize that they can have a positive influence on the environment. We present a detailed description and analysis of our work process from brainstorming to the discussions after playtesting our prototype. Playing while learning has been the motivation of our work which is divided into three specific topics: How to involve the users in the design process, what type of social aspects exist in our game, and the importance of a feedback and reward system in the game. We look upon earlier research and examples within these three areas. We designed our game from a user centered perspective to make the users influence and encourage a discussion and awareness about environmental questions in a way that isnʼt negative. While designing our game we wanted to shed a positive light upon a serious issue and bring the environment into the topics of play and fun. In our research we discoverd that focusing on small subjects and tasks the children started to discuss the complex theme of the environment. We focus on the interaction with the children and using their influence to make decisions in our design process. Involving them helped us to see that there is not only one way of learning. In this game, the users learned from engagement and discussion, which ended up being the most important part of the game play.

The overall research objective was to identify the effects of reward systems (rewards and a penalty) on risk-taking behavior and performance (quality and time) of construction workers from different cultures (American, Asian, and Latin American cultures). This research used the sociotechnical system as the underlying, guiding scientific framework. The research found that Americans and Latin Americans had higher risk-taking behavior than Asians (p<0.01). No difference in risk-taking behavior was found between Americans and Latin Americans (p<0.05). Although culture may influence individuals' risk-taking behavior, the results from this study showed that risk-taking behavior could be altered and suppressed by providing individuals with the proper safety training, education, and safety equipment. Customized safety training for people from different cultures would be useful because the culture elements that contribute to high risk-taking behavior could be addressed. The results also showed that the effects of reward systems on risk-taking behavior were not statistically significant (p>0.1). One possibility that no difference was found may be because the tasks used in this study did not contain enough possibility for participants to take more risk. The effects of reward systems on risk-taking behavior may have been reduced by the low possibility of risky behavior. It is suspected that if the tasks contained more opportunities for participants to take risk, differences in risk-taking behavior would have been significant. The researcher concluded that risk perception is situation-specific and has an influence on the individual's risk-taking behavior on that particular situation but cannot be used to predict risk-taking behavior. Also, general locus of control and general self-efficacy cannot be used to predict risk-taking behaviors. These findings are consistent with many studies that explore locus of control (Iversen & Rundmo, 2002; Rolison & Scherman 2002; Crisp & Barber, 1995), and many researchers that suggested self-efficacy is situation specific (Murdock et al., 2005; Martin et al., 1995; Perraud, 2000; Slanger & Rudestam, 1997). This study also found no relationship between risk-taking behavior and productivity, for both time and quality. / Ph. D.

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.

During the past decades, CEO and board compensation has increased substantially. Top management compensation and firm performance has been an extensively researched subject, and a large amount of previous studies have examined the relation of top management pay and firm performance. However, the findings and discussions have been contradictory and inconsistent. The purpose of this thesis is to examine if there is a relationship between the top management variable compensation and firm performance. We aim to explore this subject in further depth by focusing on the Swedish context and by studying if contextual issues, in terms of different industries, have an impact on this relation. In order to examine this relation multiple regression analysis were performed. The empirical evidence displays that on a general level, incentive systems of the top management have no significant effect on firm performance. We also conclude that the relation of variable pay and performance is contingent on industry. We therefore argue that the context in which the firm operates has an impact on the investigated relation in this thesis. Furthermore, the Swedish context and the Swedish governance model can be considered as one of the main explanations of the attained result.

Kandidatuppsats, Civilekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet i Växjö, 2FE24E   Titel: Belöningssystem ur olika perspektiv Författare: Mattias Brandt, Oliver Carlsson och Rasmus Lennartsson Examinator: Elin Funck Handledare: Anders Jerreling   Bakgrund och problemdiskussion: Den privata tjänstesektorn står för över halva Sveriges BNP och med en nedåtgående rörelsemarginal för denna bransch utgör ekonomistyrning en viktig funktion. Inom ekonomistyrning ingår flertalet olika styrmedel där belöningssystem utgör en del av företagens styrmix. Belöningssystem finns till för att styra och påverka anställda mot företagets övergripande mål och strategi. För att företag ska kunna styra i rätt riktning krävs det att de vet hur deras anställda motiveras vilket i sin tur leder till att de måste förstå hur deras medarbetare påverkas av olika slags incitament.   Syfte: Uppsatsens syfte är att beskriva och förklara hur säljare inom den privata tjänstesektorn styrs genom belöningssystem och hur detta uppfattas av de operativa säljarna. Detta för att utreda om det finns en överensstämmelse med vad som motiverar säljarna och vad dem belönas för. Vidare skall detta bidra med hur säljare motiveras genom sammansättning av monetära och icke-monetära belöningar.   Metod: Uppsatsen är strukturerad kring en kvalitativ metod. En komparativ studie med fallstudieinslag har genomförts där insamling av data skett genom semi-strukturerade intervjuer. Intervjuerna genomfördes på två försäljningsföretag inom den privata tjänstesektor som tillhandahåller finansiella tjänster.   Slutsats: Försäljningsföretagen har syften som baseras i att styra säljare till ökat värde av organisationen genom försäljning. Grunderna utgår ifrån finansiella mål och mätningar sker i form av antal försäljningar och volym på premien eller lånet. Det existerar i vissa fall även icke-finansiella mål till viss grad hos företagen. Formen av belöningar kommer främst i monetär form men är även till viss del kombinerat med icke-monetära belöningar. Det visar sig att de icke-monetära belöningarna såsom tävlingar, erkännande och beröm anses mer värdefulla av de anställda vid förändring av företagets storlek och miljö. Det visar sig att den personliga styrningen försvinner samtidigt med den icke-monetära delen av det formella belöningssystemet. Mottagarna upplever belöningarna på olika sätt beroende på om de drivs av yttre eller inre motivation. Det existerar många risker inom belöningssystem varav ett stort är att kombinationen av finansiella mål och icke-monetära belöningar inte alltid motsvarar den prestation som krävs för belöning. Nyckelord: Belöningssystem, contingency theory, tjänstesektor, motivation, belöningar / Bachelor thesis, Program of Master of Science in Business and Economics, School of Business and Economics at Linnaeus University in Växjö, 2FE24E   Title: Reward system from different perspectives Authors: Mattias Brandt, Oliver Carlsson och Rasmus Lennartsson Examiner: Elin Funck Advisor: Anders Jerreling   Background and problem discussion: The private sales area are accountable for more than half of Sweden's GDP, and with a downward operating margin this industry constitutes financial control an important function. Within financial management, a number of different instruments are included in which reward systems form part of the corporate governance mix. Reward systems exist to control and influence employees towards the company's overall goals and strategy. In order for companies to manage in the right direction, they need to know how their employees are motivated, which in turn leads them to understand how their employees are influenced by different incentives.   Purpose: The purpose of this study is to describe and explain how salesmen in the private sales area are controlled by reward systems and how these are perceived by the operating salesmen. The study is made to see if there is conformity between what motivates salesmen and what they are rewarded for. This shall further on contribute to how salesmen are motivated through financial and non-financial rewards.     Method: This bachelor thesis is structured around a qualitative method. A comparative case study where data has been collected through semi structured interviews. These interviews were made on two sales companies in the private service area who offer financial services.   Conclusion: The sales companies have objectives based on directing salesmen to increased value of the organization through sales. Fundamentals are based on financial targets and measurements are made on number of sales and volume of the premium or loan. In some cases, non-financial targets also exist to a certain extent among the companies. The form of rewards comes primarily in financial terms but is also partly combined with non-financial rewards. It turns out that the non-financial rewards such as competitions, recognition and praise are considered more valuable by the employees when changing the size and the environment of the company. It turns out that personal governance disappears simultaneously with the non-financial part of the formal reward system. The recipients experience the rewards in different ways depending on whether they are driven by external or internal motivation. There are many risks in reward systems, one of which is that the combination of financial goals and non-financial rewards doesn’t always correspond to the performance required for reward. Keywords: Reward system, contingency theory, private service sector, motivation, rewards

La fonction publique française a mis en place depuis plusieurs années des initiatives de rémunération des agents publics en fonction de leurs performances. Le bilan mitigé de ces initiatives invite à questionner à la fois les effets recherchés (critères de performance) mais également les processus et les outils d’estimation de cette performance (politiques, évaluation, outils, etc.). Le constat le plus prégnant transparaît dans l’absence d’impact motivationnel des rémunérations basées sur la performance. Dans ce contexte, notre recherche vise à étendre le concept de rémunération au concept de rétribution globale orienté vers la performance, et incluant des éléments de rétributions extrinsèque et intrinsèque. Nous mobilisons le cadre d’analyse du contrat psychologique pour appréhender les effets de la rétribution globale sur les attitudes des agents territoriaux, en appréhendant les attentes implicites et les perceptions de réalisation du contrat psychologique dans le cadre de la dyade managers-collaborateurs. Nos principaux résultats confirment l’impact faible de la rémunération extrinsèque sur la performance individuelle des agents capturée par leurs attitudes. Ils montrent, a contrario, l’importance de la rémunération intrinsèque en termes de motivation, d’implication et de satisfaction. Ainsi, la rétribution extrinsèque et la rétribution intrinsèque doivent faire l’objet d’une stratégie globale, pensée par l’organisation et ses décideurs, autour d’un panachage approprié de rétribution extrinsèque et de rétribution intrinsèque en fonction des caractéristiques de l’organisation territoriale considérée. / The French public sector has implemented for several years some policies aiming to reward public employees regarding to their performance. The mixed results of these initiatives led to question the relevancy of the pursued objectives (performance criteria) as well as the relevancy of the process and of the tools used for evaluating employee performance (policies, evaluation, tools, and so on). One of the most important results is probably the absence of a motivational impact of a performance-based remuneration. In this regard, our research aims to extend the concept of performance-based remuneration to the concept of total reward, including extrinsic and intrinsic rewards. We select the “psychological contract” framework of analysis to understand the impact of a total reward, within French local organizations, on public employees’ attitudes. We especially collect employees’ implicit expectations and perceptions for understanding the realization of the “psychological contract” and its impacts on the dyad employee-manager. Our results confirm the limited impact of extrinsic rewards for enhancing employee performance, captured through their attitudes. They show, on the contrary, the importance of intrinsic rewards for employee attractiveness and loyalty. We conclude that extrinsic and intrinsic rewards should be carefully combined by managers within a global and planned rewarding strategy appropriate to each local organization’s characteristics.

<p>The current financial crisis has left its mark. It has even hit the major Swedish banks who have shown large losses. The media has not been slow to take note of this, and the constant political debate about the bonus culture has been reinvigorated. Our aim is to find out how the major Swedish banks relate to the publicity and describe how and why senior executives are rewarded, and what strategies banks are using in the design of their reward system to maintain a legitimate behavior, and thus the confidence of its stakeholders.</p><p>As a starting point to answer our purpose we have used the agency theory that describes our view of how various problems occurs and how incentives can be established in order to get senior executives to act for their owners' interests. Modern theories of reward systems are taken from a variety of authors, these theories give us an insight into how reward systems can be designed in banks. The final piece is to get insight into what legitimacy might look like in our society. In this area there were a couple of different researchers who were influential in our study.</p><p>We have chosen a qualitative study. In our opinion, a study based on interviews and words is necessary so as to get as close to the truth as possible. In this way we can discover whether or not the banks take into consideration mass Media attention and incorporate a reward system into their strategies. We have interviewed individuals with expertise in the subject, at the bank's HR department. It's mostly where our empirical data is collected, but we have also supplemented this with secondary data.</p><p>In conclusion, we have, among others, found that major banks are taking account of the mass Media debate. They try to participate in the debate, communicate and be open with their reward systems. Clarity is crucial, especially for systems acceptance, among the bank's customers. Having the confidence of its customers is central to the banking business. Thus, banks' teaching ability is the biggest challenge, to maintain legitimacy in the reward system in relation to their stakeholders.</p> / <p>Rådande finanskris har lämnat spår efter sig. Det har inte minst drabbat de svenska storbankerna som visat stora förluster. Media har inte varit sena att uppmärksamma detta och den ständiga politiska debatten angående bonuskulturen har fått ny kraft. Vårt syfte är att ta reda på hur svenska storbanker förhåller sig till denna publicitet och beskriva hur och varför ledande befattningshavare belönas, samt vilka strategier bankerna använder i utformandet av sina belöningssystem för att upprätthålla ett legitimt beteende, och på så vis förtroende hos sina intressenter.</p><p>Som utgångspunkt för att kunna besvara vårt syfte har vi använt oss av agentteorin vilken beskriver hur olika problem uppstår och hur incitament kan upprättas för att få ledande befattningshavare att agera för ägarnas intressen. Moderna teorier om belöningssystem har hämtats från en rad olika författare, dessa teorier har vi i syfte för att få inblick i hur dagens belöningssystem kan vara utformade i bankerna. Den sista pusselbiten är att få insikt i vad legitimitet är och hur den kan se ut i vårt samhälle. För detta område är det är det ett par olika forskare som varit tongivande i vår studie.</p><p>Vi har valt en kvalitativ studie. Enligt oss krävs en studie baserad på ord och intervjuer för att komma nära sanningen och få svar på om banken tar hänsyn till massmedial uppmärksamhet vid utformandet av strategier för belöningssystem. Vi har intervjuat individer med spetskompetens inom området på respektive banks HR-avdelning. Det är mestadels där vår empiri samlats in, men vi har även kompletterat med sekundärdata.</p><p>I slutsatsen har vi bland annat kommit fram till att storbankerna tar hänsyn till den massmediala debatten. De försöker delta i debatten kommunicera och vara öppna med sina belöningssystem. Tydligheten är avgörande, inte minst för systemens acceptans hos bankens kunder. Att ha förtroende hos sina kunder är centralt i bankaffären. Således är bankernas pedagogiska förmåga den största utmaningen, för att upprätthålla legitimitet i belöningssystemen gentemot deras intressenter.</p>