Este estudo objetivou analisar o modus operandi e o sentido do trabalho de enfermeiros na implementação de uma política de recursos humanos compensatória e específica para esta categoria: o Projeto de Profissionalização dos Trabalhadores da Área de Enfermagem (Profae). O marco teórico-metodológico utilizado evidenciou o cenário sociopolítico-econômico onde a implementação de políticas neoliberais tem induzido e fortalecido a flexibilização das relações de trabalho, descobrindo o trabalhador de proteção social, marco que já atinge o setor saúde. A coleta de dados ocorreu nas Agências Regionais (ARs), suas principais instâncias de acompanhamento e monitoramento, utilizando a supervisão como instrumento de trabalho. Da amostra de sujeitos entrevistados (39 enfermeiros), depreende-se que são profissionais com múltiplos vínculos de trabalho, tendo, em geral, um misto de vínculo formal com informal e jornada de trabalho maior que 45 horas semanais. Nas ARs, tanto públicas quanto privadas, a maioria relatou não possuir vínculo formal de trabalho (carteira assinada). Os enfermeiros mais jovens encontravam-se quase que plenamente em regime flexível de trabalho, não desfrutando de nenhum tipo de proteção social. Ao contrário dos acima de 30 anos, que relataram possuir certo grau de proteção social, inclusa a aposentadoria, na medida em que algum tipo de vínculo formal foi estabelecido anteriormente. A história de vínculos estáveis e, diríamos, "mais permanentes", quando comparados aos trabalhadores por regime de prestação de serviço (flexível), nos delinea modelos de gestão peculiares às políticas neoliberais. O processo de supervisão realizado pelos enfermeiros apresentou características afetas ao caráter educativo (ação técnico-pedagógica), controle (ação administrativa) e articulação política (ação política), sendo o conteúdo administrativo o mais presente em seus discursos. O sentido e o modo de funcionamento de seu trabalho já absorvem elementos circunscritos aos eixos estruturantes das políticas públicas na era da mundialização do capital - que sempre necessitam de capital humano para sua execução. O presente estudo encontrou os seguintes elementos: pagamento por produção; divisão fragmentada do trabalho; critérios de seleção e remuneração salarial variável; trabalho a distância; profissionais qualificados e polivalentes; sensação de autonomia e liberdade profissional; reduzida governabilidade e poder na tomada de decisão; dedicação comprometida mediante múltiplos vínculos e falta de tempo; presença marcante do que é "novo"; programação de atividades substituindo modelos de planejamento; maciça operacionalização sistemática das ações. / The purpose of this study was to analyze the modus operandi and the sense of work in nurses within the framework of the implementation of a specific compensatory policy for this professional cathegory, the "Professionalization Project for workers in the Nursing Area" (known by the acronym Profae in Portuguese). The theoretical and methodological framework of this study, was aimed to show the political, social and economic landscape in which the neo-liberal policies have promoted the use of flexible labor relations, leaving health workers unprotected in terms of social rights. The data collection was done in a set of the main agencies that carry out the monitoring and follow-up of this processes, the Regional Agencies (RA´s) and the supervision was used as a working instrument. The sample (39 nurses) shows that there are professionals with multiple jobs, both formal and informal, working more than 45 hours a week. In the RA´s, public and private, the largest share did not have legal labor relationship, according to labor laws (that require an individual document signed by the employer). Younger nurses were almost all in flexible and informal job relations, without any kind of social protection. This may mean that younger workers are affected by labor de-regulation and that there is no chance - in the foreseeable future - that this protection can be achieved by other means. On the other hand, nurses over 30 years old seem to have some sort of social protection in terms of retirement and other benefits, that result from previous labor contracts. In regard to the supervision process carried on by this nurses, it has training and educational features (technical and pedagogical action) but also control and political facets (administrative and political action), being the administrative content the main feature in these workers´ answers. The sense and way of work of these workers encompasses the characteristics of the main axis of the globalization process: payment related to production; division and fragmentation of the labor process, recruitment, selection and remuneration following flexible patterns; working in different localizations, tele-working and seldom in face-to-face meetings; highly qualified and multitasking professionals, perceived professional autonomy and freedom; shrinking capacity of governance and power to make decisions; compromised performance due to multiple jobs and lack of time; a remarkable appearance of "news"; activity programming as a substitute of planning models; a massive operationalization of actions.

La presente investigación contiene el estudio de dos herramientas jurídicas que emplea el Estado Peruano en la relación contractual que mantiene con los concesionarios que participan en el mercado de infraestructura de transporte de uso público. Estas herramientas son las penalidades y las sanciones administrativas. Las primeras tienen naturaleza civil y buscan garantizar el cumplimiento de una obligación; y las segundas, poseen naturaleza administrativa y cumplen un rol punitivo por la transgresión a las normas. Por lo tanto, si bien ambas permiten desincentivar los incumplimientos en los que pudieran incurrir los concesionarios, deben tramitarse desde sus respectivos procedimientos. Sin embargo, en el sector de infraestructura de transporte se ha presentado una confusión conceptual porque se ha creado un procedimiento especial para aplicar las penalidades, el cual dista de la naturaleza civil que tienen tales figuras y las aproxima al ámbito del derecho administrativo sancionador. Así ha ocurrido que el Organismo Supervisor de la Inversión en Infraestructura de Transporte de Uso Público (OSITRAN) ha emitido una Directiva a través de la cual crea una vía administrativa para imponer las penalidades, como si éstas fueran sanciones administrativas. La situación antes descrita incide sobre la integridad de los contratos de concesión en tanto que deja sin efecto la cláusula de solución de controversias, llevando los conflictos a sede judicial como última instancia. Esto genera tres potenciales problemas: incertidumbre y riesgo regulatorio, incremento de costos de transacción a nivel contractual e ineficacia del sistema de cumplimiento. En este contexto, la tesis aborda el análisis de las penalidades y las sanciones administrativas, considerando lo establecido en el marco normativo y el criterio expuesto por el OSITRAN, con el fin de esclarecer que son figuras que requieren un procedimiento de aplicación acorde con su naturaleza jurídica. A su vez, deja en evidencia que el problema se origina por la confluencia innecesaria de ambas, al haberse asignado para un mismo tipo de incumplimiento en los contratos de concesión. En nuestro estudio se concluye que OSITRAN carece de competencia legal para regular un procedimiento de aplicación de penalidades. Asimismo, se hace visible que la confusión conceptual involucra al Ministerio de Transportes y Comunicaciones, y a la Agencia de Promoción de la Inversión Privada por haber incluido, en los contratos de concesión, un régimen de penalidades que adolece de los defectos mencionados. Por ello, en esta investigación se analiza el régimen de penalidades con el fin de identificar los incumplimientos que sólo deberían ser objeto de penalidades y no de sanciones administrativas. De este modo, se le asigna a cada herramienta el uso que le corresponde según su naturaleza, reduciendo así la posibilidad de que puedan confluir sobre un mismo tipo de incumplimiento. Finalmente, como último propósito de la tesis, se plantea la idea de mejorar el procedimiento establecido en la Directiva, armonizándolo con el mecanismo de solución de controversias pactado por las partes, haciendo uso de la regulación responsiva; y se elaboran unos Lineamientos para la formulación de una cláusula que regule el régimen de penalidades en los contratos de concesión que a futuro se suscriban o que forme parte de las modificaciones contractuales a insertarse en los proyectos de inversión que así lo requieran. / The present investigation contains the study of two legal tools that the Peruvian State uses in the contractual relationship that it maintains with the concessionaires that participate in the transport infrastructure market for public use. These tools are penalties and administrative sanctions. The first ones have a civil nature and seek to ensure the compliance of an obligation; and the second ones have an administrative nature and have a punitive role when exist a transgression of the normative rules. Therefore, although both of them discourage contractual breaches in which the concessionaires could incur, penalties and administrative sanctions must be processed in their respective procedures. However, in the public transport infrastructure sector, conceptual confusion has arisen because a special procedure has been created to apply the penalties, which is far from the civil legal nature of penalties and, conversely, brings them closer to the scope of sanctioning administrative law. As it has happened, the Supervisory Organism of Investment in Public Transport Infrastructure (OSITRAN) has issued a Directive that creates an administrative procedure to impose penalties, as if these were administrative fines. The aforementioned situation affects the integrity of the concession contracts, as it leaves the dispute resolution clause without effect, taking the disputes to court as a last resort. This generates three potential problems: uncertainty and regulatory risk, increase in contractual costs and inefficiency of the compliance system. In this context, the thesis broaches the analysis of penalties and administrative sanctions, considering what is established in the regulatory framework and the criteria exposed by OSITRAN, in order to clarify that they are figures that require an application procedure according to their legal nature. At the same time, it shows that the problem is caused by the unnecessary confluence of both of them, having been assigned for the same type of noncompliance in the concession contracts. In our study, it is concluded that OSITRAN lacks legal competence to regulate a penalty application procedure. Likewise, it is visible that the conceptual confusion involves the Ministry of Transport and Communications, and the Agency for the Promotion of Private Investment for having included, in concession contracts, a penalty regime that suffers from the aforementioned shortcomings. Therefore, in this investigation the penalties regime is analyzed in order to identify the breaches that should only be subject to penalties and not administrative sanctions. Finally, as the final purpose of the thesis, the idea of improving the procedure established in the Directive is proposed, harmonizing it with the dispute resolution mechanism agreed by the parties, making use of the responsive regulation; and some Guidelines are prepared for the formulation of a clause that regulates the penalties regime in concession contracts that are going to be subscribed in the future or that form part of the contractual modifications to be inserted in investment projects that require it. / Tesis

En el sector de energía existen cargos, recargos y tarifas que se cobran con ocasión de la prestación de servicios públicos o de la venta o importación de determinados hidrocarburos. Estos se caracterizan por haber sido creados a través de normas jurídicas (principalmente con rango de ley), ser de carácter obligatorio, no ingresar al presupuesto nacional ni a fondos públicos, no constituir ingresos para los sujetos que los recaudan y ser administrados y/o regulados por el Organismo Supervisor de la Inversión en la Energía y la Minería. La presente investigación analiza, mediante el estudio de casos, la naturaleza jurídica de nueve de estos cargos, recargos o tarifas contrastándolos con los conceptos de tarifa de servicios públicos, tributo y de recursos parafiscales. Dado el escaso desarrollo del concepto de parafiscalidad en la doctrina y la jurisprudencia peruana, se construye una definición operativa a partir de la experiencia comparada (Francia, España y Colombia) y la regulación nacional existente. La investigación concluye que, en la mayoría de los casos, dado que lo recaudado no constituye ingreso para quien lo recauda ni constituye ingreso público, estos no tienen naturaleza de tarifa ni de tributo sino que son recursos parafiscales. Ello cuestiona la posición tanto del sector de energía y minas como del organismo regulador según la cual estos cargos, recargos y tarifas tienen naturaleza tarifaria. / In the energy sector there are charges, surcharges and fees that are charged for the provision of public services or the sale or import of certain hydrocarbons. These are characterized by being created through legal rules (mainly with the rank of law), be mandatory, do not enter the national budget or public funds, do not constitute income for the subjects who collect and be administered and / or Regulated by the Supervisory Body for Investment in Energy and Mining. The present study analyzes, through the case study, the legal nature of nine of these charges, surcharges or rates in contrast to the concepts of public service tariff, tribute and parafiscal resources. Given the limited development of the concept of parafiscalism in Peruvian doctrine and jurisprudence, an operational definition is constructed based on comparative experience (France, Spain and Colombia) and existing national regulation. The investigation concludes that, in most cases, since the proceeds do not constitute income for the person who collects it and does not constitute public income, they are not tax or tax nature, but rather are parafiscal resources. This challenges the position of both the energy and mining sector and the regulatory body that these charges, surcharges and tariffs are tariff-based. / Tesis

This research examined if differences in social categories between two groups, natural—born U.S. citizens and undocumented immigrants with deferred action (DACA) led to differences in self-perceptions at work in areas such as Occupational Self-Efficacy (OSE), Organization Based Self-Esteem (OBSE), and Perceived Employability (PE). Additionally, the effect of Perceived Supervisor Similarity (PSS) on these relationships was also observed. Results showed significant differences only in PE with the DACA group having an unexpectedly higher level than the citizen group. The model was supported as OSE, OBSE, and PSS all significantly predicted PSS in both groups. Lastly, interaction effects were only found in the citizen group with PSS moderating the relationship between OSE and OBSE predicting PE. Specifically, PSS affected levels of PE at high levels of OSE and at low levels of OBSE. Lastly, I explored how temporal self-appraisals may have lead the DACA group to be less of an out-group along with additional implications to this field of research with this population.

Recent studies indicate that employees distinguish between commitments to interpersonal foci within the organization, such as supervisors and coworkers. Often, these commitments account for variance in outcomes incremental to organizational commitment (e.g., Becker, 1992). Unfortunately, research has tended to focus on affective forms of commitment to foci, while ignoring normative and continuance commitment. To address this gap, the current study proposed and tested models of commitment to foci which incorporate normative and continuance commitment in addition to affective commitment. Results showed some parallels with findings concerning organizational commitment. Much like organizational commitment, support from a focus relates to affective commitment to that focus, while expectations from a focus predict normative commitment to the focus. Additionally, both affective and normative commitment to supervisors and coworkers predicted favorable outcomes, but continuance commitment did not. In line with researchers recommendations (e.g., Johnson, Groff & Taing, in press), interactions among different bases and foci of commitment were also examined. Exploratory analyses suggested a three-way interaction between affective organizational, supervisor, and coworker commitment for predicting in-role performance.

工作壓力迄今已然成為現代人壓力的主要來源，尤以警察工作性質特殊，在執法過程中，經常面臨緊張的壓力情境，諸多研究及案例報導均已證實，長期累積的工作壓力對於警察人員負面影響至鉅，如何從生活適應層面去調節工作壓力，為值得深入探究之議題。 因此，本研究旨在探討警察主管工作壓力與工作、家庭及休閒生活適應之情形。在方法上，採用深度訪談法，選取新北市政府警察局12位現職男性警察主管進行訪談。 經由訪談結果分析，警察主管在工作壓力與工作、家庭、休閒生活適應等面向之情形，發現如下： （一）主管工作，壓力來源多元：績效要求、內部管理、民代關說、媒體報導及為民服務等，為警察主管感受甚深的壓力來源。 （二）工作壓力，身心負荷至鉅：睡眠品質不良、焦慮、情緒緊張及愧疚感等，顯見工作壓力對警察主管身心產生莫大的影響。 （三）工作績效，有賴團隊合作：警察主管於公幫助同仁解決工作問題，於私舉辦聚會活動，使整體士氣高昂，共創工作績效。 （四）遇有困境，調整心態適應：身處逆境之際，多數警察主管都能轉換心態，適應環境的轉變，或以退為進，蓄積實力。 （五）工作努力，也要兼顧家庭：警察主管雖戮力從公，也多能把握時間經營自己的家庭生活，以彌補平時對家庭照顧的不足。 （六）家人支持，最佳舒緩作用：家人的支持，對警察主管而言，在調節工作壓力及面對工作挑戰，提供了最佳的舒緩作用。 （七）休閒阻礙，常因公務牽絆：警察主管因工作繁重、輪班制度、掛心公事、以及意志不堅等，導致無法專心或參與休閒活動。 （八）從事休閒，達到紓壓效果：警察主管透過休閒活動參與，達到放鬆身心，紓解壓力的效果。 最後，依據本研究發現提出幾項建議：（一）與時俱進，檢討績效評比；（二）固守本業，回歸主要任務；（三）新血招募，增加心理測驗；（四）在職訓練，活絡講習內容；（五）系統規劃，講求工作效率；（六）各種活動，邀請眷屬參加；（七）薪資加給，視情酌予提升；（八）休閒參與，抒解工作壓力；（九）發揮創意，改造工作環境。 / Nowadays, work pressure has become the main pressure source for people in modern times, especially for police supervisors due to their special job nature. During the on-duty process, they are often faced with tense situation. It has been verified by many researches and case reports that long-term accumulated work pressure may make a great negative influence on the police supervisors. Therefore, how to adjust work pressure from life adaptation is a subject worthy of in-depth exploration. The study is aimed at discussing the situation of police supervisors’ work pressure, work, family and leisure life adaptation. Taking in-depth interview method, it interviewed 12 male police supervisors in service in the New Taipei City Police Department. It is found from the interview result analysis that the situation of the police supervisors’ work pressure, work, family and leisure life adaptation are shown as follows: 1. For the work of supervisors, the pressure sources are diverse: performance requirement, internal management, lobbying activities, media reports and service for people are the main pressure sources of police supervisors. 2. Heavy mental and physical load caused by work pressure: poor sleep quality, anxiety, intense emotion and sense of guilt. It indicates the work pressure can make big influence on police supervisors’ mind and body. 3. Work performance depends on teamwork. Publicly, police supervisors can help colleagues deal with work problems. Privately, they hold a party to improve the whole morale and create work performance together. 4. Adjust mentality adaptation in trouble: When in trouble, most police supervisors can change their mentality and adapt to the environment changes or retreat for the sake of advancing and accumulate strength. 5. Consider family while working hard: Though police supervisors make efforts on work, they should grasp time to manage their family life and make up their insufficient concern on family. 6. Family support has the best pressure relief effect. To police supervisors, family support can provide the best pressure relief effect in adjusting work pressure and facing work challenge. 7. Leisure disrupted by work: Police supervisors cannot focus on or participate in leisure activities because of busy work, job rotation, concern about work and weak determination, etc. 8. Relieve pressure by leisure: Police supervisors participate in leisure activities to relax mentally and physically and relieve pressure. Finally, the study proposes some suggestions based on the research findings: 1. advance with the times and review performance appraisal; 2. hold fast to the work and go back to the major task; 3. recruit new blood and add psychological test; 4. in-service training and lecture content diversification; 5. systematical planning and emphasis on efficiency; 6. invite family dependants to take part in various activities; 7. proper salary raise and promotion; 8. leisure participation for work pressure relief; 9. develop creativity and change work environment.

Thesis (M.Com. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2007.

Tax planning is a core service provided by tax practices of public accounting firms. Performing this service well is important to the firms, their clients and the tax professionals involved. This study experimentally examines the effects of supervisory advice on the judgment of tax professionals performing tax planning tasks of different complexity, in the presence of the tax contextual features of accountability and time pressure, and finds that such advice is not necessarily helpful to performance. The advice, task complexity and accountability literatures are used in framing arguments and developing hypotheses, which propose that the timing of advice and the complexity of the task interact, so that advice is not necessarily beneficial. The study also draws on the behavioral tax, audit and accounting literatures. Discussions with senior tax practitioners indicate that supervisory advice is usually given to tax professionals before they commence tax planning tasks. The results of this study support the hypotheses and demonstrate that this practice of giving advice may not improve performance in a tax planning task and may even be detrimental. First, the results indicate that the giving of advice by a supervisor should be conditional on task complexity. Supervisory advice is beneficial for a higher-complexity task but detrimental to a lower-complexity task. Second, the timing of when any advice is provided is important. Although advice is beneficial for the higher-complexity task, the results indicate that when advice is given before the tax professional commences the task it interferes with the processing of information and insightful judgments. The giving of advice after the tax professional has thought through the task and prepared a tentative solution results in better performance for this more complex task. / Accounting

This bachelor thesis is intended to point out differences within the supervisors’ role and contribute in making the role more attractive. At present the information about how the supervisors’ perspective varies on the supervisors’ role and the introduction to it depending on work experience and education is unknown. Further it was investigated why the supervisors’ role is seen as an entrance to the building industry and how to develop the role to encourage the supervisors to stay longer within it. In the collection of data we have been interviewing supervisors and studying literature. In total we have interviewed 14 supervisors in the region of Jönköping and the result of the literature study has subsequently been used to substantiate the outcome of the interviews. The selection of interviewees was partly based on the supervisors’ work experience and educational level but consideration regarding sex and age was also taken. The result showed that the supervisors experience their role as a diverse, social and coordinating role and the main work involves staking, preparation for upcoming activities, answering questions and solving problems that occur. Furthermore it appeared that the supervisors’ role varies in work tasks as well as what is considered positive, negative and difficult. Moreover varies the role in the vision of the leadership and the experience of response from co-workers. Although it also appeared that the variations may not always depend on work experience and education level but also on the supervisors’ personality. The supervisors, who have experience from being craftsmen, were considered to have several advantages, for example concerning practical understanding, detecting inaccuracies and delays and that they more easily get accepted by the co-workers. The result indicated that the supervisors are experiencing their first months in the role differently depending on work experience and educational level. Most of them also believe that there are opportunities for improvement concerning the introduction period. The supervisors who have experience from being craftsmen felt prepared for the role to a greater extent than those supervisors who have an engineering degree. It were primarily those with an engineering degree who feel the need of a mentor but the majority of the supervisors reckons that if mentorship is to be used the mentor should be working at the same place as the supervisor. In addition, it was shown that the supervisors enjoy their role but the supervisors who have an engineering degree see the role as more attractive than those with a background as craftsmen. Possible enhancements mentioned were improved wage development, increasingly greater responsibility, better economic planning and more variation in the types of projects and tasks. The conclusions drawn were that the supervisors’ role varies in the aspect of the role itself and of the experience from the introduction period as well as that there are certain requests for mentorship and that there are opportunities to introduce changes which may make sure that the supervisors remain longer in their role.

The purpose of this examination was to find how supervisors interpreted the terms vocational identity and vocational culture, found in the diploma goals in workplace-based learning at the Child- and Recreation Programme. To reach the purpose, I formulated questions that I answered through a qualitative study. I made six interviews with pre-school teachers who had been supervisors for students at the Child- and Recreation Programme. The informants answered the same questions and the answers were recorded. The result of the study showed that the supervisors made a fairly consistent interpretation of the terms. The conclusions in the study were that supervisors interpreted vocational identity as who you are at work, including issues of responsibility and security. The supervisors strengthened the vocational identities of their students by treating them in a positive way and they were able to see practical signs that the students had developed their vocational identity as they began to take responsibility in their work and dared to question the activities. The supervisors interpreted the concept of vocational culture as teamwork and the ability to have a holistic approach for children. The supervisors mediated the vocational culture by showing pride in their work and talking with the students. They were able to see concrete signs that the students had developed an understanding of vocational culture when the students weaved learning into everyday routines by talking with the children. / Syftet med mitt examensarbete var att ta del av hur handledare tolkar begreppen yrkesidentitet och yrkeskultur, som finns angivna i examensmålen för det arbetsplatsförlagda lärandet på barn- och fritidsprogrammet. För att uppnå syftet formulerade jag frågeställningar som jag sedan besvarade genom en kvalitativ undersökning. Jag intervjuade sex handledare för elever på barn- och fritidsprogrammet. Alla informanter svarade på samma frågor och svaren spelades in. Undersökningens resultat visade att handledarna gjorde en relativt samstämmig tolkning av begreppen. Några av de slutsatser som jag drog av min undersökning var att handledarna tolkade yrkesidentitet som vem man är på jobbet och i detta ligger även de båda begreppen ansvar och trygghet. Handledarna stärkte yrkesidentiteten hos sina elever genom att bemöta dem på ett positivt sätt och kunde se konkreta tecken på att elever utvecklat sin yrkesidentitet när de började våga ta ansvar och vågade ifrågasätta. De intervjuade handledarna tolkade begreppet yrkeskultur som arbetslagsarbete och helhetstänkandet kring barn. Handledarna förmedlade yrkeskulturen genom att de visade upp en yrkesstolthet och samtalade med eleverna och kunde se konkreta kännetecken på att eleven utvecklat förståelsen för yrkeskulturen när eleven vävde in lärandet i de vardagliga rutinerna genom att samtala med barnen.