Made available in DSpace on 2016-03-15T19:34:15Z (GMT). No. of bitstreams: 1 Renata Silva Amaral.pdf: 528892 bytes, checksum: 1ae77cd830135e20a7df4486adb96c44 (MD5) Previous issue date: 2014-09-23 / This study addresses the exemption of the payroll in the productive sector, preserving the labor and social rights and ensuring the economic growth. The aim of this study was the comprehension of the legal limits of the economic power, herein expressed by one of its figures, which is the productive sector. Considering as a point for debate, the best alternative to exempt the payroll in the productive sector, as well as the existence or not, of limits to the National Congress, it was possible to conclude that the integration and the economic and social development undergo several stages. In this sense, it is possible to analyze what is in line with the stated goals, and what is not. It can be noticed that the commercial objectives and the economic issue are the focus of integration, instead of the development with social justice. The development of the Nations in the whole world, although extremely ensured by Law, is shamefully uneven. It is clear that lack of rules is not the reason for that. Rules related to the development of the human being, to economic and social progress, to human rights and basic rights and freedoms, to international peace and security, mainly the ones related to promote friendly relations and cooperation between Member States, have been flagrantly violated. / Este estudo teve sua temática delimitada na análise da desoneração da folha de salários do setor produtivo, mantendo os direitos sociais trabalhistas e garantindo o crescimento econômico. O objetivo do presente estudo foi compreender os limites jurídicos do poder econômico, aqui expressados por um dos seus expoentes, que é o setor produtivo. Tendo como ponto de debate a discussão acerca da melhor maneira de compatibilizar os direitos sociais e a desoneração da folha de salários do setor produtivo, bem como sobre a existência ou não de limites às emendas em trâmite perante o Congresso Nacional, este estudo concluiu que a integração e desenvolvimento econômico e social passam por diversas fases e nessa perspectiva visualizam-se quais são as atitudes tomadas pelos Estados Partes em cada uma delas. Desse modo é possível analisar o que está de acordo com os objetivos pretendidos e o que não está. O que se percebe é que os objetivos mercantis, a questão econômica é que está no foco da integração, e não o desenvolvimento com justiça social. O desenvolvimento das nações do mundo, embora amplamente garantido na letra da lei, é vergonhosamente desigual. O que está claro é que não é por falta de normas. Normas relativas ao desenvolvimento integral do ser humano, ao progresso econômico, social e desenvolvimento de todos os povos, o respeito e observância dos direitos humanos e das liberdades fundamentais à manutenção da paz e segurança internacionais, além da maior promoção das relações amistosas e cooperação entre os Estados são flagrantemente atacadas cotidianamente.

Os planos de stock options designam uma forma de remuneração flexível que oferta opções de compra de ações a trabalhadores. Essas opções caucionam o direito de escolher se se compra, ou não, um determinado bloco de ações da empregadora, ou de uma empresa do grupo econômico a que ela pertença, pelo preço que tais ações possuíam, quando o plano foi proposto, o qual, em regra, é consideravelmente inferior ao valor que o mercado atribui às mesmas ações, no momento do exercício da opção. Fruto do atual estágio de desenvolvimento econômico, os planos de stock options buscam alinhar interesses entre trabalhadores e acionistas, direcionando os esforços de ambas as partes, no sentido de valorizar a companhia e, em contrapartida, todos os atores envolvidos no sucesso empresarial compartilham os resultados desse empenho conjunto. Assim, os mencionados planos apresentam-se tanto como uma forma de remunerar, fidelizar e motivar trabalhadores; quanto como um mecanismo voltado a aumentar a produtividade da empresa e reduzir os custos da produção. Essa ambivalência é alcançada em razão de o ativo econômico dado ao trabalhador, como contraprestação pelo trabalho executado, ser lastreado por ações da companhia. A questão central desta dissertação é desvendar a natureza jurídica das opções de compra de ações a trabalhadores. Para tanto, analisam-se: (i) as opções de compra de ações existentes no mercado de capitais, diferenciando-as das ações que as lastreiam; (ii) a estrutura dos planos de stock options; e (iii) a compatibilidade entre as opções de compra de ações oriundas de planos de stock options e os caracteres essenciais a toda prestação salarial. Com esse subsídio, é possível demonstrar que os argumentos reiteradamente utilizados para fundamentar a exclusão da natureza salarial das opções remuneratórias decorrem da confusão que se faz entre os valores mobiliários opções de compra de ações e as ações subjacentes a essas opções. Por fim, pode-se concluir que a natureza jurídica das opções de compra de ações ofertadas a empregados é salarial, uma vez que elas são dadas gratuitamente pelo empregador, como uma retribuição pelo contrato de trabalho, sem vulnerar o salário do trabalhador a riscos distintos daqueles inerentes a toda remuneração flexível. / The stock options plans are a kind of flexible compensation that offers stock options to the employees. These options ensure the right of the employee to choose whether to buy or not buy a delimited block of shares issued by the company that he works for, or by another company that belongs to the same economic group of the employer company, at the price that such shares had when the plan was proposed to the employee, which price is, in general, considerably lower than the value that the stock market assigns to the same shares at the moment of the strike of the option by the employee. Result of the current stage of economic development, the stock options plans seek to equalize the interests between employees and shareholders, directing the efforts of both parties towards the valorization of the company and, in return, all actors involved in the success of the company share the results of this joint commitment. Thus, these plans emerge as a way to compensate, to ensure the loyalty and to motivate the employees and also as a mechanism to increase the company\'s productivity and to reduce production costs. This ambivalence is achieved due to fact that the economic asset given to the employee as compensation for the work performed is backed by the company\'s shares. The central question of this dissertation is to reveal the legal nature of the employees` stock options. For that purpose, this dissertation analyzes: (i) the stock options existing in the capital market, distinguishing them from the shares that underlie such options; (ii) the structure of the stock option plans; and (iii) the compatibility between stock options arising from stock option plans and the essential elements of any salary compensation. With this subsidy, it can be demonstrated that the arguments repeatedly used to justify that the stock options do not have the legal nature of salary originate from the confusion that is made between the securities stock options and the shares that underlie such options. Finally, it can be concluded that the stock options offered to employees have the legal nature of salary, once they are given for free by the employer, as a retribution for the employment contract, without exposing the employee\'s salary to risks distinct from those inherent to any flexible compensation.

Based on the premises of "Equity Theory" (Adams, 1963), this study evaluated the Virginia Community College System compensation rates and compared the salaries of similarly ranked and similarly qualified male and female faculty members. A quantitative analysis was conducted of the reported salaries of all full-time instructional faculty members in the Virginia Community College System in the Fall of 2006. The specific areas examined included salary, rank, highest degree earned, and full- or parttime employment status. Using the tenets of Equity Theory as a foundation, this study evaluated any differences in the compensation and rank between male and female faculty members to determine the "fairness" of salary policies. The population of this study included all instructional faculty members employed during academic year 2006-2007 in the 23 community colleges in the state of Virginia. Results of this analysis indicated that there were differences based on gender in the mean salaries of faculty members of the Virginia Community College System at the professor faculty rank for VCCS faculty members outside of Northern Virginia Community College and at the associate professor rank at Northern Virginia Community College. Findings of this study further indicated that faculty members in the Virginia Community College system overall were slightly more likely to be female, hold master's degrees, and hold assistant professor rank. Findings indicated that both males and females were equally likely to be employed as part-time faculty members in the Virginia Community College System and that both education and experience contributed significantly to salary in the Virginia Community College System.

Att arbeta i olika typer av arbetsgrupper är idag vanligt förekommande i organisationer, och många företag tillämpar någon form av incitamentsprogram med rörlig lön för att motivera arbetsgrupperna till högre prestationer. Den forskning som finns är framförallt genomförd i laboratoriemiljö och undersöker hur individer påverkas av olika faktorer såsom andel rörlig lön och storlek på arbetsgrupper. Dock finns en brist på forskning som undersöker hur dessa program påverkar till exempel motivation och samarbete i verkliga miljöer. Syftet med denna studie är att studera hur incitamentsprogram för grupper kan utformas. Med studien vill vi ge företag ökad kunskap om hur de kan utforma incitamentsprogram för att öka prestationen i sina arbetsgrupper. Studien har en kvalitativ ansats. Semistrukturerade intervjuer har genomförts med totalt 15 personer ur två säljorganisationer i ett tjänsteföretag med verksamhet spridd över hela Sverige. Genom intervjuerna har vi sökt få svar på hur olika aspekter av incitamentsprogram för grupper motiverar de individuella medarbetarna samt påverkar samarbetet. Respondenternas svar antyder att faktorer som gruppstorlek, andel rörlig lön och frekvens på utbetalningar alla påverkar hur medarbetare beskriver att de motiveras av incitamentsprogrammen. Därutöver har att ett tydligt syfte och klara spelregler framträtt som avgörande för hur incitamentsprogrammen tas emot av de anställda, vilket har föranlett oss att ge ett förslag på hur befintliga modeller kan kompletteras. / Today it is very common to work in different types of teams in organizations, and companies are applying incentive programs with variable salary to motivate their teams to increase performance. Existing research is primarily done in laboratory environments and only analyzes how individuals are affected by various factors, such as share of variable salary and team size. However, previous studies are missing to investigate how these programs affect for instance, motivation and collaboration in real environments. The aim of this study is therefore to study how incentive programs for groups in can be designed. With this study we want to give companies a deeper understanding for how they can design incentive programs to increase the performance in their teams. The study has a qualitative approach. Semi-structured interviews have been performed with a total of 15 persons from two sales organizations in a service company with its business spread over the whole of Sweden. Through the interviews we searched for answers to how different aspects of team-based incentive programs motivate the individual employees and how they affect collaboration. The respondent’s answers suggest that factors such as size of the team, share of variable salary and frequency of payments, all affect how employees describe how they are motivated by the incentive program. In addition, a clear purpose and a set of rules emerged as vital parts for how the incentive program will be received by the employees. This led us to propose how existing models may be complemented. The language of this thesis is Swedish.

<p>De allra flesta fastighetsmäklare i Sverige arbetar med provisionslön. Syftet med det här arbetet är därför att förhoppningsvis skapa en diskussion i fastighetsmäklarbranschen om det är nödvändigt med provisionslön. Vi har intervjuat sex fastighetsmäklare och bland annat kommit fram till att det är dags för en förändring i fastighetsmäklarbranschen och att det bör föras en gemensam diskussion om lönesättningen.</p> / <p>Almost every estate agent in Sweden has a commission based salary. Our purpose with this thesis is to get a discussion among the estate industry about the necessity of this kind of salary. Our thesis is based on six interviews with estate agents. Among other things one of our conclusions is that it is time to make a change in the estate industry. It is also time to have a common discussion about the salary.</p>

<p>Syfte: Syftet med denna kandidatuppsats är att få en förståelse för varför så stor andel av fastighetsmäklarstudenterna vid Högskolan i Gävle i slutändan väljer ett annat yrke.</p><p>•Vilka faktorer ligger till grund för valet att byta yrkesinriktning för de studenter som fullbordat sina studier till fastighetsmäklare vid Högskolan i Gävle?</p><p>•Vilken roll spelar HIG i studenters val att inte arbeta som fastighetsmäklare?</p><p>•Hur påverkar studenternas inställningar och förväntningar på mäklaryrket i deras val att byta bransch?</p><p>•Hur påverkar de speciella omständigheterna i fastighetsmäklarbranschen ett eventuellt branschbyte?</p><p>Metod: Vårt forskningsarbete har utgått från en kvalitativ inriktning med det hermeneutiska perspektivet som grundpelare. Vi har utfört totalt 45 stycken intervjuer både personliga och per telefon där dock ett fåtal besvarades per e-post.</p><p>Resultat & slutsats: Våra slutsatser sammanfattas i följande punkter.</p><p>1.Den stora arbetsbördan i kombination med arbetstiderna</p><p>2.Lönen. Både dess struktur och storlek i förhållande till arbetsinsats</p><p>3.Felaktiga förväntningar och inställning till yrket</p><p>4.Tufft yrke med hård konkurrens</p><p>5.Inga eller få arbeten på orten + Familjesituationen</p><p>Förslag till fortsatt forskning: Vår studie begränsade sig till att endast omfatta högskolan i Gävle men en rikstäckande undersökning borde vara av intresse för både branschen och högskolorna. Det vore även intressant att analysera skillnaden mellan varför folk tror att andra byter yrke med varför just personen själv bytte.</p><p>Uppsatsens bidrag: Vår förhoppning är att denna studie skall innehålla ett nyhetsvärde för flera inblandade parter i fastighetsmäklarbranschen, studenterna som läser till fastighetsmäklare, Högskolan i Gävle och sist men inte minst fastighetsmäklarbranschen själv.</p> / <p>Aim: The purpose of this thesis is to achieve an understanding of why such great parts of the students studying to become a real estate agent at the University of Gävle in the end choose another profession.</p><p>Method: Our empirical study is based upon the qualitative alignment with the hermeneutical perspective as base. We have conducted 45 interviews in total, both face to face and by telephone where a few were answered by email.</p><p>Result & conclusions: Our conclusions are concluded in the following bullet points:</p><p>1.The extensive work load in combination with the working hours</p><p>2.The salary, both its structure and size in relation to the work effort</p><p>3.Incorrect expectations and attitude towards the profession</p><p>4.Tough profession with fierce competition</p><p>5.None or few available positions in the locality + Family situation</p><p>Suggestions for future research: Our study was limited to only include the University of Gävle but a nation wide research would be of interest for both the industry and the universities. It would also be interesting to analyze the difference between why people believe others change trade and why the persons themselves changed.</p><p>Contribution of the thesis: Our expectation with this study is that it contains news value for several different parties within the real estate industry, the students studying to become real estate agents, the University of Gävle and last but not least the real estate industry itself.</p>

Metod: Den kvantitativa metoden bestod av en enkätundersökning med 20 standardiserade frågor som ställdes till studenterna i årskurs ett och två på Fastighetsmäklarprogrammet. Sammanlagt genererade enkäten 99 svar. Den kvalitativa delen av metoden bestod av öppna intervjufrågor som ställdes till fyra av de största mäklarkontoren.                     Resultat &amp; slutsats: Resultatet vi kom fram till är att studenternas kunskaper kring pensionssparande, semesterersättning, sjuklön och föräldrapenning för fastighetsmäklare var dåliga. De flesta var medvetna om att den vanligaste löneformen bland fastighetsmäklare är helt provisionsbaserad lön. Många hade förhållandevis bra inblick i vad en fastighetsmäklare tjänar i månaden om man jämför med statistiken som finns tillgänglig angående detta. När det gäller förmånerna anser vi att studenterna hade realistiska förväntningar kring dem. Förslag till fortsatt forskning: Två förslag till vidare forskning skulle kunna vara: "Vad är det som gör att allt fler kvinnor väljer att utbilda sig till fastighetsmäklare?" eller "Hur balanserar kvinnliga fastighetsmäklare karriär kontra livet som småbarns-förälder?" Ett annat ämne att fördjupa sig inom är vilken betydelse anställningsvillkor har när studenterna söker jobb."Vilka förmåner och villkor är att föredra framför andra och detta har betydelse för de nyutexaminerade studenternas val av arbetsplats?" Uppsatsens bidrag: Uppsatsen kan upplysa och fungera som ett hjälpmedel till berörda grupper såsom utbildningsanordnare av fastighetsmäklarprogrammet, studenter och fastighetsmäklare som en yrkesgrupp. Under studietiden har funderingar dykt upp som kretsar kring lönevillkor, pension, föräldrapenning, sjukpenning och arbetsförmåner. Vi insåg att det är viktigt för oss att vi har bra inblick i reglerna och började fundera om de övriga studenterna på fastighets-mäklarutbildningen har bra kunskap i detta. Syftet med vår uppsats är att undersöka hur mycket mäklarstudenterna på Högskolan i Gävle vet om anställningsvillkor och förmåner inom fastighetsmäklaryrket. Om det finns tillräcklig/otillräcklig kunskap vill vi veta vad detta kan få för konsekvenser och för vilka. / Aim: During the period of studies it has emerged concerns revolving around holiday remuneration, pensions, parental leave, sick-pay and employment benefits. We realized that it was important for us that we have good knowledge of these rules and therefore we started to think about if the other students in real estate education have good insight into this. The aim of our study is to investigate how much real estate students at Högskolan in Gävle know about employment conditions and benefits. If there is insufficient / inadequate knowledge we want to know what this could have implications for and for whom. Method: The quantitative method consisted of a survey of 20 standardized questions asked of students in the grades one and two at the real estate program. In total the survey generated 99 responses. The qualitative method consisted of open interview questions posed to four of the largest real estate firms. Result &amp; Conclusions: The results of the study showed that students' knowledge of pensions, holiday remuneration, sick pay and maternity pay to real estate was scarce. Most were aware that the most common form of wages among estate agents is entirely commission based salary. Many had relatively good insight on what a real estate agent earn in a month. With regard to benefits, we think that the students had realistic expectations about them. Suggestions for future research: Two proposals for further research could be: "What is it that makes more and more women choose to become a real estate agent?" Or "How to balance the female estate career vs. life as a parent of young children?" Another subject that would also be interesting to deepen within is the importance of employment when students apply for jobs. "What employment benefits and working conditions are preferable to others and are they important for the student’s choice of work?" Contribution of the thesis: The essay can inform and serve as an aid to interested groups such as the persons responsible of the education at the real estate program, students and estate agents as a profession.

De allra flesta fastighetsmäklare i Sverige arbetar med provisionslön. Syftet med det här arbetet är därför att förhoppningsvis skapa en diskussion i fastighetsmäklarbranschen om det är nödvändigt med provisionslön. Vi har intervjuat sex fastighetsmäklare och bland annat kommit fram till att det är dags för en förändring i fastighetsmäklarbranschen och att det bör föras en gemensam diskussion om lönesättningen. / Almost every estate agent in Sweden has a commission based salary. Our purpose with this thesis is to get a discussion among the estate industry about the necessity of this kind of salary. Our thesis is based on six interviews with estate agents. Among other things one of our conclusions is that it is time to make a change in the estate industry. It is also time to have a common discussion about the salary.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation. The rule of salary-based taxation means that compensation paid out to employees may increase the part of a company owner’s income which is taxed at the lower taxation of capital gains. The salary-base is calculated including compensation paid out in cash to employees based within the area of the European Economic Community. When applying the rule several problems in the interpretation arise. Questions concerning whether the part of per diem and allowance for expenses, which are subject to taxation, should be considered compensation paid out in cash, as well as whether board members are to be considered as employees. In addition, it is not certain how to deal with salaries in subsidiaries, which are trading companies, and salaries paid to employees outside of the European Economic Community. / 3:12-reglerna utgör en del av ett skattesystem för beskattning av kapitalvinst och utdelning för fåmansföretagsdelägare. Anledningen till att dessa skall beskattas enligt särskilda regler är att förhindra inkomstomvandling, så att exempelvis tjänsteinkomster inte beskattas som kapitalinkomster, och därmed med en lägre skattesats. Sedan regelverkets tillkomst har flera förändringar skett. De senaste förändringarna trädde i kraft den 1 januari 2006, och innebär bl.a. att löneunderlaget får en ökad betydelse vid be-skattning av fåmansföretagsdelägare. Löneunderlagsregeln innebär att ersättningar utbetal-da till arbetstagare får öka den delen av fåmansföretagsdelägarens inkomster som beskattas som inkomst av kapital, och därför till en lägre skattesats än inkomst av tjänst. I löneunderlaget ingår kontanta ersättningar utbetalda till arbetstagare inom EES-området. Denna bestämmelse innebär flera tolkningssvårigheter vid dess tillämpning. Frågor uppstår om den skattepliktiga delen av kostnadsersättningar och traktamenten skall räknas som en kontant utbetald ersättning, samt om styrelseledamöter räknas som arbetstagare. Dessutom är rättsläget osäkert vad gäller löner utbetalade i dotterbolag som är handelsbolag, och löner utbetalade till arbetstagare utanför EES-området. Vad gäller den senaste är det troligt att löneunderlagsregeln står i strid med EG-rätten. Det finns inte något klart och tydligt svar att finna för dessa tolkningsproblem varken i lag-text, förarbete, praxis eller doktrin. Rättsläget vid tillämpningen av löneunderlagsregeln är därför osäkert. Eftersom bestämmelsen utgör en sådan viktig del vid beskattning av få-mansföretagare är det anmärkningsvärt att lagstiftaren inte lade mer vikt vid att utforma re-geln på ett annat sätt.

Syfte: Syftet med denna kandidatuppsats är att få en förståelse för varför så stor andel av fastighetsmäklarstudenterna vid Högskolan i Gävle i slutändan väljer ett annat yrke. •Vilka faktorer ligger till grund för valet att byta yrkesinriktning för de studenter som fullbordat sina studier till fastighetsmäklare vid Högskolan i Gävle? •Vilken roll spelar HIG i studenters val att inte arbeta som fastighetsmäklare? •Hur påverkar studenternas inställningar och förväntningar på mäklaryrket i deras val att byta bransch? •Hur påverkar de speciella omständigheterna i fastighetsmäklarbranschen ett eventuellt branschbyte? Metod: Vårt forskningsarbete har utgått från en kvalitativ inriktning med det hermeneutiska perspektivet som grundpelare. Vi har utfört totalt 45 stycken intervjuer både personliga och per telefon där dock ett fåtal besvarades per e-post. Resultat &amp; slutsats: Våra slutsatser sammanfattas i följande punkter. 1.Den stora arbetsbördan i kombination med arbetstiderna 2.Lönen. Både dess struktur och storlek i förhållande till arbetsinsats 3.Felaktiga förväntningar och inställning till yrket 4.Tufft yrke med hård konkurrens 5.Inga eller få arbeten på orten + Familjesituationen Förslag till fortsatt forskning: Vår studie begränsade sig till att endast omfatta högskolan i Gävle men en rikstäckande undersökning borde vara av intresse för både branschen och högskolorna. Det vore även intressant att analysera skillnaden mellan varför folk tror att andra byter yrke med varför just personen själv bytte. Uppsatsens bidrag: Vår förhoppning är att denna studie skall innehålla ett nyhetsvärde för flera inblandade parter i fastighetsmäklarbranschen, studenterna som läser till fastighetsmäklare, Högskolan i Gävle och sist men inte minst fastighetsmäklarbranschen själv. / Aim: The purpose of this thesis is to achieve an understanding of why such great parts of the students studying to become a real estate agent at the University of Gävle in the end choose another profession. Method: Our empirical study is based upon the qualitative alignment with the hermeneutical perspective as base. We have conducted 45 interviews in total, both face to face and by telephone where a few were answered by email. Result &amp; conclusions: Our conclusions are concluded in the following bullet points: 1.The extensive work load in combination with the working hours 2.The salary, both its structure and size in relation to the work effort 3.Incorrect expectations and attitude towards the profession 4.Tough profession with fierce competition 5.None or few available positions in the locality + Family situation Suggestions for future research: Our study was limited to only include the University of Gävle but a nation wide research would be of interest for both the industry and the universities. It would also be interesting to analyze the difference between why people believe others change trade and why the persons themselves changed. Contribution of the thesis: Our expectation with this study is that it contains news value for several different parties within the real estate industry, the students studying to become real estate agents, the University of Gävle and last but not least the real estate industry itself.