<p>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.</p><p>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.</p> / <p>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.</p><p>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.</p><p>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.</p><p>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.</p>

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

Bakgrund: En viktig fråga hos företag rör belöningssystem och hur dessa ska utformas, såväl hos chefer som hos anställda. Belöningssystem inkluderar allt från lön och bonus till kompetensutveckling. Belöningar finns för att motivera de anställda, men är belöningar alltid bra? Det är inte bara förändringen av belöningssystem som kan leda till negativa reaktioner. En faktor kan vara att implementeringen i sig kan få negativa konsekvenser.   Syfte: Huvudsyftet med denna studie är att utvärdera det nya belöningssystemet och hur det har påverkat lastbilschaufförerna inom Södra Skogs åkeri. Ett delsyfte är också att utvärdera vilka effekterna är för Södra Skogs åkeri. Vi ska även beskriva vilka faktorer av förändringen som har påverkat lastbilschaufförerna.     Metod: En kvalitativ forskningsmetod med en abduktiv forskningsansats har präglat studien. Två chefer, en ekonomiassistent, en controller och elva lastbilschaufförer har intervjuats genom semi-strukturerade intervjuer.    Slutsats: Förändringen av belöningssystemet har skapat ett stort missnöje hos lastbilschaufförerna. De anser att lönen minskat med det nya systemet och att deras motivation har blivit sämre. Förändringen var dock nödvändig för Södra Skog på grund av att det tidigare systemet triggade till olagligheter. Vår egen beräkning visar på att grunderna i systemet faktiskt är bättre för lastbilschaufförerna med det nya belöningssystemet, samtidigt som det nu är mer rättvist. Det största problemet med förändringen är att implementeringen varit bristfällig och att det nu förbjudna övertidsarbetet inte stoppats tidigare. / Background: A major concern of companies is about reward systems and their design, both of directors and of the employees. Reward systems include everything from salary and bonuses to skills development. Rewards are motivating employees, but are the rewards always good? It is not just the change in the reward system that may lead to negative reactions. One factor may be that the implementation itself, which can have negative consequences.   Purpose: The main purpose of this study is to evaluate the new reward system and how it has affected the truck drivers in Södra Skog trucking company. A subsidiary aim is to evaluate the effects of Södra Skog trucking company. We will also describe the factors of change that has affected the truck drivers.   Method: A qualitative research method with an abductive research approach has characterized the study. Two managers, one assistant, one controller and eleven truck drivers were interviewed through semi-structured interviews.   Conclusion: The change in the reward system has created great dissatisfaction among truck drivers. They consider that the salary has been reduced by the new system and their motivation has become worse. However, the change was necessary for Södra Skog because the previous system triggered for illegal acts. Our own calculations show that the basics of the system is actually better for truck drivers with the new reward system since it is now more fair. The biggest problem with the change is that the implementation was inadequate and the now banned overtime work was not stopped earlier.

The following article aims to give an overview about the compatibility between the social security benefits provided by the State, which are free and are not conditional to the development of an activity, with the salary, which has its Foundation, inescapably, in the development of an activity, either of labour, civil service or professional nature. To do this, the author will attempt to make a transition between the radical incompatibility that seems to exist between the two concepts towards a possible compatibility through certain mechanisms of adjustment. / El presente artículo pretende brindar una visión sobre la compatibilidad que existe entre las prestaciones de seguridad social que brinda el Estado, que son gratuitas y no se encuentran condicionadas al desarrollo de una actividad, con el salario, el cual tiene su fundamento, ineludiblemente, en el desarrollo de una actividad ya sea de naturaleza laboral, funcionarial o profesional. Para ello, el autor se intentará realizar una transición entre la incompatibilidad radical que parece existir entre ambos conceptos hacia una posible compatibilidad a través de ciertos mecanismos de ajuste.

This article explains how it was formed and shaped the Facultative Labour Arbitration optional by the judgments of the Constitutional Court, in order to that the workers or the employer may resort and request the initiation of arbitration which their counterpart must be submitted obligatorily, without previous arbitration clause or agreement. the constitutional system requires that the labor arbitration has to be an alternative mechanism to the negative response of the previous negotiations. / El presente artículo explica cómo se ha formado y perfilado el arbitraje potestativo laboral mediante las sentencias del tribunal Constitucional, con el fin de que los trabajadores o el empleador pueden recurrir y solicitar el inicio de un arbitraje al que su contraparte deberá someterse obligatoriamente, sin necesidad de cláusula arbitral o acuerdo previo. El sistema constitucional exige que el arbitraje laboral sea un mecanismo subsidiario ante la respuesta negativa de las negociacionesprevias.

Submitted by Diogo Misoguti (diogo.misoguti@gmail.com) on 2016-06-17T18:41:45Z No. of bitstreams: 1 leandro-thomazini.pdf: 2058446 bytes, checksum: 7870de64f1a708b48867f6de7d6ef498 (MD5) / Approved for entry into archive by Diogo Misoguti (diogo.misoguti@gmail.com) on 2016-06-17T18:42:25Z (GMT) No. of bitstreams: 1 leandro-thomazini.pdf: 2058446 bytes, checksum: 7870de64f1a708b48867f6de7d6ef498 (MD5) / Made available in DSpace on 2016-06-17T18:42:25Z (GMT). No. of bitstreams: 1 leandro-thomazini.pdf: 2058446 bytes, checksum: 7870de64f1a708b48867f6de7d6ef498 (MD5) Previous issue date: 2016-03-17 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / A pesquisa se propôs a analisar estatutos e planos de carreira do magistério da rede estadual de São Paulo e de quatro municípios paulistas: Águas de São Pedro, São Caetano do Sul, Barra do Turvo e Natividade da Serra. A escolha dos municípios tomou como referência o Índice de Desenvolvimento Humano Municipal em Educação, sendo selecionados os dois municípios com índice mais elevado do estado (Águas de São Pedro e São Caetano do Sul) e os dois com índice mais baixo (Barra do Turvo e Natividade da Serra). Do ponto de vista teórico-metodológico, recorreu-se ao método dialético, ancorado nos referenciais do materialismo histórico. Trata-se de pesquisa qualitativa, de caráter descritivo-analítico, com base na técnica de análise documental de recomendações internacionais e legislações nacionais, estaduais e municipais sobre o tema em questão e de entrevistas semiestruturadas com representantes das secretarias municipais de Educação. O objetivo do trabalho foi compreender em que medida as recomendações internacionais incidiram nas políticas nacionais para a carreira docente, avaliar o processo de consolidação da legislação federal para a formulação de planos de carreira, e como essa legislação tem sido incorporada nos planos de carreira dos entes federados participantes do estudo. Partiu-se da hipótese de que os planos de carreira apresentariam formulações diversas da legislação nacional, não demonstrando linearidade, mesclando medidas de valorização docente, responsabilização docente, políticas meritocráticas e de pouco incentivo à formação continuada. Inicialmente, discutiram-se as recomendações dos organismos internacionais para a América Latina e o Caribe e respectivas formulações para as políticas educacionais brasileiras, as indicações para a construção da carreira docente, o diagnóstico elaborado sobre condição docente e as medidas necessárias à valorização do magistério. No que tange à construção do marco legal brasileiro para a carreira docente, foram analisadas a Lei do Piso Salarial Profissional Nacional (2008), as orientações contidas na Lei de Diretrizes e Bases da Educação (1996), bem como as perspectivas adotadas nos Planos Nacionais de Educação (2001-2010 e 2014- 2024) e nos pareceres e resoluções do Conselho Nacional de Educação. A partir dessa base legal, buscaram-se erigir relações entre as políticas adotadas para a elaboração dos planos de carreira no magistério estadual e dos municípios estudados, referentes a aspectos dos planos de carreira: jornada de trabalho, estrutura e progressão na carreira, composição da remuneração, dispersão no vencimento-base, licença para formação continuada e relação numérica professor/aluno. Constatou-se que aspectos dos planos de carreira e estatutos não haviam sido implementados pelos municípios, influenciando negativamente nas possibilidades legais de movimentação e, consequentemente, na diminuição da dispersão do vencimento-base, o que significa remuneração inferior àquela possível de acordo com os planos. Observou-se que a carreira da rede estadual incorporou aspectos das recomendações dos organismos internacionais ao adotar políticas meritocráticas de vinculação de bônus a resultados de desempenho dos docentes. Por fim, evidenciou-se a não aplicação de aspectos previstos na legislação nacional nos planos de carreira estudados, especialmente em relação à jornada de trabalho e ao licenciamento remunerado para estudos / The research aimed to analyze statutes and career plans for teachers of the state of São Paulo in four counties: Águas de Sao Pedro, Sao Caetano do Sul, Barra do Turvo and Natividade da Serra. The choice of municipalities took as a reference its Human Development Index applied to Education, and selected two municipalities with highest index (Águas de São Pedro and São Caetano do Sul) and the two with the lowest index (Barra do Turvo and Natividade da Serra). From the theoretical and methodological point of view, it used the dialectical method, anchored in the historical materialism reference. It is a qualitative research, descriptive and analytical, based on document analysis of international recommendations and national, state and local laws on the subject in question and semi-structured interviews with representatives of municipal education. The objective was to understand the extent to which international recommendations focused on national policies for the teaching profession, assess the federal legislation consolidation process for the formulation of career plans, and how that legislation has been incorporated into the career plans in states of Federation, which took part in this study. We started from the hypothesis that the career paths would present various formulations of national law, not showing linearity, mixing teaching enhancement measures, educational accountability, meritocratic policies and little incentive for continuing education. Initially we discussed the recommendations of international organizations in Latin America and the Caribbean and their formulations for Brazilian educational policies, directions to the construction of the teaching profession, the diagnosis elaborated on teaching conditions and the measures necessary for the enhancement of teaching. Regarding the construction of Brazilian legal framework for the implementation of career plans, we analyzed the Law of the National Professional Minimum Wage (2008), the guidelines contained in the Law of Education Guidelines and Bases (1996), as well as the perspectives adopted in the National Education Plans (2001-2010 and 2014-2024) and the reports and resolutions of the National Council of Education. From this legal basis, relationships, similarities and differences between the policies adopted in the preparation of career plans for the state and the municipalities were built, supported by academic discussions concerning certain aspects of career plans: working hours, structure and career development, compensation composition, dispersion in the basic salary, paid leave for continuing education and numerical ratio teacher/student. Some aspects of career plans and statutes were not been implemented by the municipalities, with negative influence on the legal handling of possibilities for career and hence to decrease the dispersion of the basic salary, which means remuneration lower than that possible according with the plans. It was observed that the teaching career in the state of São Paulo has incorporated aspects of the recommendations of international organizations to adopt bonus meritocratic policies linking to the performance results of teachers. Finally, evidence of failure to implement aspects under national law of career plans was found, especially in relation to working hours and paid leave for complementary studies.

O objetivo dessa dissertação foi analisar a existência de processos que reflitam a teoria dos torneios de promoção (tournaments) em uma instituição financeira cooperativa. Foram examinados e analisados os efeitos da avaliação de desempenho nas promoções dos empregados, sua relação com os cargos da empresa, os incentivos gerados e como se relaciona à teoria dos torneios de promoção (tournaments). A análise empírica do caso da instituição financeira cooperativa em questão aponta clara necessidade da empresa em rever seus processos de promoções, a fim de gerar os incentivos adequados aos cumprimentos dos objetivos organizacionais. Os resultados indicaram haver pouca relação da avaliação de desempenho às promoções, deixando lacunas para os empregados visualizarem suas carreiras e se motivarem a cargas maiores de esforço através da estrutura organizacional. Cabe à empresa escolher se continuará com o modelo atual ou melhorará sua lógica de promoção. / The purpose of this dissertation was to observe the existence of processes that reflect the theory of promotion (tournaments) in a cooperative financial institution. They were examined and analyzed the performance evaluation of effects on promotion of employees, the company’s positions, the generated incentives and how it relates to the tournament’s theory. The empirical analysis of the case of cooperative financial institution in question points clear need for the company to review its promotion processes in order to generate the appropriate incentives to greetings of organizational objectives. The results indicated there is little performance evaluation in relation to promotions, leaving gaps for employees visualize their careers and motivate themselves to higher levels of effort by organizational structure. The company must choose whether to continue with the current model or improve your logical promotion sketch.

This quantitative study conducted by two students at Umeå University, studies if there are gender differences when it comes to salary and top positions in the accounting and auditing industry in Sweden. Previous studies have found that these differences, or gaps can relate to the glass ceiling theory. This theory is considered a phenomenon and a metephor wherein women can see through the glass to those top levels of the career ladder, but are unable to reach them as there is a ceiling, a gap, to prevent that from happening. Sweden is one of the most gender balanced countries in the world, but despite that the wage equality for similar work in Sweden is 74%. Since women with children work more often than men part-time, this leads to a less positive career, wage development and a poor pension for women. We analyzed previous studies to understand that the glass ceiling theory involved not only salary but also position inequalities based on gender. This information was used to create surveys which we sent electronically (via email) to auditors and accountants all over Sweden. This thesis is based on analysis of the survey and annual reports from 2017. Our results show that there are differences between gender when it comes to wages throughout the career ladder. Men have higher wages than women in the same positions. This applies to both office-level and up to executive positions. Differences in salaries between men and women also apply to both authorized and approved auditors when men have the higher average salary. That is also the same among those who had other leadership positions and among those who had a support function. We could not show major differences in top positions between genders. Most positions are gender balanced, which means that they are between 40-60%, except for at the CEO and partner level which is mostly men and the accounting manager position which is represented only by women. Our results show that there is gender-based inequality in salary but not in position; therefore, the glass ceiling theory is not currently in effect. This is important research as it not only expands knowledge of glass ceiling theory but also into the accounting and auditing fields. It found areas for improvement for both theoretical and practical use. We finish the thesis by referring to recommendations for future studies, such as focusing on lower levels and more accounting economics, authorised consultants, etc. / <p>With consideration to logit regressions for the binary leader variable:Even though <em>Cotter's 4 criteria leader</em> and <em>Leader model 2</em> did not have the highest adjusted R² with ols regression, it is important to see that in a logit regression, which is a more appropriate regression type since the leader variable is binary, that gender was not significant. Therefore, the conclusions remain the same.</p>

O objetivo dessa dissertação foi analisar a existência de processos que reflitam a teoria dos torneios de promoção (tournaments) em uma instituição financeira cooperativa. Foram examinados e analisados os efeitos da avaliação de desempenho nas promoções dos empregados, sua relação com os cargos da empresa, os incentivos gerados e como se relaciona à teoria dos torneios de promoção (tournaments). A análise empírica do caso da instituição financeira cooperativa em questão aponta clara necessidade da empresa em rever seus processos de promoções, a fim de gerar os incentivos adequados aos cumprimentos dos objetivos organizacionais. Os resultados indicaram haver pouca relação da avaliação de desempenho às promoções, deixando lacunas para os empregados visualizarem suas carreiras e se motivarem a cargas maiores de esforço através da estrutura organizacional. Cabe à empresa escolher se continuará com o modelo atual ou melhorará sua lógica de promoção. / The purpose of this dissertation was to observe the existence of processes that reflect the theory of promotion (tournaments) in a cooperative financial institution. They were examined and analyzed the performance evaluation of effects on promotion of employees, the company’s positions, the generated incentives and how it relates to the tournament’s theory. The empirical analysis of the case of cooperative financial institution in question points clear need for the company to review its promotion processes in order to generate the appropriate incentives to greetings of organizational objectives. The results indicated there is little performance evaluation in relation to promotions, leaving gaps for employees visualize their careers and motivate themselves to higher levels of effort by organizational structure. The company must choose whether to continue with the current model or improve your logical promotion sketch.

This thesis investigates into the processing of remunerations using two different computer programs - OKmzdy and Money S3. The theoretical part of the thesis introduces both programs, their operating systems and the ways how new employees are included into the database and how the remunerations are processed. The process of monthly balance and final paying off are also described in this part of the work. The practical part consists of a case study, where remunerations of two hypothetical employees working in a big company are processed for the period of January 2007. First of them is paid a monthly salary and has the benefit of using a company{\crq}s car for private purposes. This employee was ill during January and furthermore claims a tax deduction for he has two kids. The other employee is a woman, who is paid an hourly wage and who handed over a notice to the date of 31.3.2007. This employee had some vacation in January and her wage is regularly abridged by execution. Both the employees are provided either with lunches or with eating vouchers and with a contribution to their retirement insurance. The remuneration calculations are processed in both tested programs and the results are compared with regard to their compliance with legislation and the quality and price of the documentation and of the printed outputs. The conclusion sums up the findings, compares both the programs and disputes their pros and cons. The Money S3 program was found to wrongly calculate the tax bonus, to be rather work-intensive and to demand more professional knowledge of the user.