<p>The purpose of this study was to examine the routines of performance related pay systems in two Swedish municipal upper secondary schools. A second purpose was to examine what data was included for evaluation of a co-worker’s performance and how a principal collects data. The purpose was also to examine a principal and teachers´ view of performance related pay systems and if it was possible to note an agreement. Principals have been interviewed and teachers have answered a questionnaire to fulfil the purposes of this study.</p><p>The study shows that the municipality had a good routine that included individual discussions with co-workers about their salary and had fixed municipal criteria. Data for evaluation were these fixed criteria together with unspoken criteria. Principals collected data verbally. It in-creases the risk of subjective evaluation, which increases insecurity and inefficiency of per-formance related pay systems. The teachers gave an insecure and divided image of perform-ance related pay systems. Increased dialogue and defined criteria for the teachers’ salary are needed to improve the image.</p>

<p>The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.</p><p>The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?</p><p>Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.</p><p>The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results. Based on our results we can only state that institutional ownership is not decisive for the formation of CEO compensation. It remains for future research to disprove the results of this study.</p> / <p>Syftet med denna uppsats är att undersöka hur institutionellt ägande påverkar VD-lönerna i de företag i vilka de har investerat. För att uppfylla vårt syfte har vi genomfört en kvantitativ studie inom den svenska företagskontexten där vi studerat bolag som var noterade på Stockholmsbörsens Large Cap-lista samt svenska institutionella investerare. Den tidsperiod som studerades var räkenskapsåret 2007.</p><p>De frågeställningar som vi ämnar besvara är dels om det finns ett samband mellan svenskt institutionellt ägande och storlek på VD-lön i svenska börsbolag, dels om svenskt institutionellt ägande leder till en viss typ av VD-lönestruktur i svenska börsbolag.</p><p>Våra resultat visar på intet sätt att ökade ägarandelar för institutioner leder till vare sig en viss typ av lönenivå eller en viss typ av lönestruktur. Detta går emot tidigare amerikansk forskning på området som har funnit just dessa samband.</p><p>Förklaringarna till våra resultat kan vara flera och det är svårt att lägga fram några konkreta slutsatser om vad våra resultat beror på. Utifrån våra resultat så kan vi endast konstatera att institutionellt ägande inte är avgörande för VD-löner utformning. Det återstår för vidare forskning att motbevisa det vi kommit fram till.<em></em></p>

The purpose of this study was to examine the routines of performance related pay systems in two Swedish municipal upper secondary schools. A second purpose was to examine what data was included for evaluation of a co-worker’s performance and how a principal collects data. The purpose was also to examine a principal and teachers´ view of performance related pay systems and if it was possible to note an agreement. Principals have been interviewed and teachers have answered a questionnaire to fulfil the purposes of this study. The study shows that the municipality had a good routine that included individual discussions with co-workers about their salary and had fixed municipal criteria. Data for evaluation were these fixed criteria together with unspoken criteria. Principals collected data verbally. It in-creases the risk of subjective evaluation, which increases insecurity and inefficiency of per-formance related pay systems. The teachers gave an insecure and divided image of perform-ance related pay systems. Increased dialogue and defined criteria for the teachers’ salary are needed to improve the image.

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007. The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure? Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection. The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results. Based on our results we can only state that institutional ownership is not decisive for the formation of CEO compensation. It remains for future research to disprove the results of this study. / Syftet med denna uppsats är att undersöka hur institutionellt ägande påverkar VD-lönerna i de företag i vilka de har investerat. För att uppfylla vårt syfte har vi genomfört en kvantitativ studie inom den svenska företagskontexten där vi studerat bolag som var noterade på Stockholmsbörsens Large Cap-lista samt svenska institutionella investerare. Den tidsperiod som studerades var räkenskapsåret 2007. De frågeställningar som vi ämnar besvara är dels om det finns ett samband mellan svenskt institutionellt ägande och storlek på VD-lön i svenska börsbolag, dels om svenskt institutionellt ägande leder till en viss typ av VD-lönestruktur i svenska börsbolag. Våra resultat visar på intet sätt att ökade ägarandelar för institutioner leder till vare sig en viss typ av lönenivå eller en viss typ av lönestruktur. Detta går emot tidigare amerikansk forskning på området som har funnit just dessa samband. Förklaringarna till våra resultat kan vara flera och det är svårt att lägga fram några konkreta slutsatser om vad våra resultat beror på. Utifrån våra resultat så kan vi endast konstatera att institutionellt ägande inte är avgörande för VD-löner utformning. Det återstår för vidare forskning att motbevisa det vi kommit fram till.

本研究旨在以理工科系大學生為樣本，探討並建構家庭社經地位、成就抱負與預期薪資之理論模型。研究以胡悅倫（2008）建構之資料庫為樣本，抽取1,084名理工科系大學生為研究對象，以變異數分析、卡方考驗及結構方程模式建構其路徑關係模式。研究結果顯示： 一、家庭社經地位對個體的成就抱負與預期薪資有正向的影響。父母職業聲望和教育程度較高者有較高的成就抱負和預期薪資。 二、家庭社經地位會透過成就抱負為中介，間接影響個體的預期薪資。 三、男女性在成就抱負上無顯著差異，但在預期薪資中男性的預期薪資會高於女性的預期薪資。 四、男性會進入男性化職業，女性會進入女性化職業。 五、預期進入男性化職業工作者的預期薪資高於進入女性化職業的工作者，而這樣的差距是跨性別存在。 最後，研究者根據研究結果提出建議，供實務工作者與後續研究者參考。 / The purpose of this study is to investigate and build a model on how family socioeconomic status affects achievement aspiration and anticipated salary. Participants are 1,084 Science and Engineering students from the database compiled by Yueh-Luen Hu (2008). Data analysis includes one-way ANOVA, t-test, chi-square test, and structural equation modeling. Results of the study are as follows: 1. Family socioeconomic status had significant positive effects on achievement aspiration and anticipated salary. Participants who are of higher socioeconomic status also had higher achievement aspiration and anticipated salary. 2. Achievement aspiration acted as a mediator between family socioeconomic status and anticipated salary. Achievement aspiration had significant indirect effects on anticipated salary. 3. The gender differences in achievement aspiration are non-significant. However, Men’s pay expectations are higher than of the women’s. 4. Males prefer to enter male-dominated jobs, while females prefer to enter female-dominated jobs. 5. Those who hold female-dominated jobs expect to gain less pay than those pursuing male-dominated jobs. The gap exists for both men and women. Results of the study shall serve as a point of reference for future researches.

Den här studien tar fasta på kontexten och betydelsen av 2008 års svenska vårdstrejk och utreder dess motivationer. Studien utgår från tre kvinnliga sjuksköterskor, som alla deltog aktivt i strejken. / This study focuses on the context and significance of the Swedish health care strike of 2008 and investigates its motivations. The study’s vantage point is three female nurses, who were all actively involved in the strike.

För att attrahera kompetent personal till högskatteländer finns behov att kunna tillförsäkra dem en viss disponibel inkomst. Avtal om nettolön har därför blivit en vanlig företeelse vid förflyttning av personal utomlands. Arbetsgivaren betalar då den inkomstskatt som belöper på arbetstagarens ersättning. Redan 1977 fastslog Regeringsrätten att nettolön måste räknas om till ett bruttobelopp innan den kan tas upp som skattepliktig intäkt. Hur själva beräkningen ska ske har varit föremål för meningsskiljaktigheter med avseende på huruvida skattemässiga avdrag ska tas med i beräkningen av bruttolönen eller endast dras av efter det att bruttolönen fastställts. Syftet med förevarande uppsats är därför att avgöra vilken beräkningsmetod som har stöd i nu gällande svensk rätt för beräkning av bruttolön vid nettolöneavtal. I avsaknad av en direkt reglering av beräkning av bruttolön utifrån ett nettobelopp sker tolkningen av gällande rätt i stor utsträckning efter praxis och doktrin. Dock tillmäts även skatterättsliga principer en avgörande betydelse då de utgör viktiga hjälpmedel för tolkning av skatterätt. En analys av rättskällorna ger dock stöd för olika slutsatser. Ett nyligen lämnat prejudikat från Regeringsrätten anger klart att avdrag inte ska beaktas vid bruttolöneberäkningen medan skatterättsliga principer, tidigare praxis och argumentation framförd i doktrin ger för handen att avdrag ska beaktas vid beräkningen. Författaren finner att Regeringsrättens domskäl saknar rättslig grund, varför det nya prejudikatet lämnas utan hänseende. Gällande rätt ger därmed stöd för en beräkningsmetod där skattemässiga avdrag beaktas vid omräkningen av nettolön till bruttolön. / To attract competent employees to work in countries where the tax burden is heavy there is a need to ensure them a disposable income. This has resulted in a common use of net pay agreements when moving personnel abroad, whereby the employer pays the income tax on the employee’s salary. In 1977 the Supreme Administrative Court of Sweden held that a net pay has to be recalculated into a gross salary before declared as taxable income. How this calculation should be made has been subject for controversy with regard to whether tax deductions should be considered when calculating the gross salary or just be deducted when the gross salary has been determined. The purpose of this thesis is to determine the method of calculation that is in accordance with Swedish law when calculating gross salary from a net pay agreement. Due to the lack of legislation that directly regulates calculation of gross salary from a net amount the interpretation of Swedish law to a large extent constitutes of guidance from case law and legal literature. Furthermore, fiscal principles are of great importance since they are fundamental for the interpretation of tax law. An analysis of the sources of law results in a finding of support for different conclusions. A recently pronounced precedent clearly states that tax deductions shall not be considered when calculating gross salary, while the fiscal principles, previous case law and arguments presented in legal literature support a method where tax deductions are taken into account. The author finds the Supreme Administrative Court´s grounds for the judgment to lack of legal basis; thus the precedent is disregarded. Therefore, a method where tax deductions are considered when recalculating a net pay into a gross salary is in accordance with Swedish law.

Šiame moksliniame tyrime nagrinėjamas teisėtų lūkesčių principo turinio įgyvendinimas valstybės tarnyboje. Siekiant atskleisti temą, analizuojami Valstybės tarnybos įstatymas, valstybės ekonominę būklę apibūdinantys teisės aktai, teismų praktika bei Lietuvos ir užsienio mokslinė literatūra. Pirmoje dalyje aptariama teisėtų lūkesčių principo kilmės istorija bei samprata. Analizuojant teisės šaltinius, atskleidžiama, kada asmuo gali įgyti teisėtus lūkesčius bei valstybės pareiga gerbti asmens teises. Tuo pačiu nurodoma, jog teisėtų lūkesčių principas nėra absoliutus bei atskleidžiamos aplinkybės, kurioms egzistuojant, viešoji valdžia gali keisti teisinį reglamentavimą. Antroje mokslinio tyrimo dalyje pabrėžiamas valstybės tarnautojų vaidmuo valstybės valdyme bei valstybės pareiga paisyti šių asmenų teisėtų lūkesčių. Nagrinėjami teisės aktai, reglamentuojantys valstybės tarnautojų darbo užmokesčio dydį bei socialines garantijas, ir atskleidžiami konkretūs aukščiausių valstybės institucijų priimti sprendimai, kurie pažeidžia valstybės tarnautojų teisėtus lūkesčius ir kelia nepasitikėjimą valstybe. Trečioje mokslinio tyrimo dalyje yra apžvelgiama naujausia Europos Teisingumo Teismo praktika, kurioje nagrinėjamas Europos Sąjungos pareigūnų darbo užmokesčio ir socialinių garantijų didinimo ribojimo klausimas. Tuo pačiu, atsižvelgiant į antrojoje dalyje identifikuotas problemas, yra analizuojama Konstitucinio Teismo jurisprudencija bei suformuojamos pagrindinės sąlygos, kurias... [toliau žr. visą tekstą] / In this scientific research the implementation of substance of principle of legitimate expectations in the public service is analyzed. In order to reveal the point of this subject, the Public service Act, act’s revealing complicated economical and financial situation of state, Court practice and scientific literature of Lithuania as well as foreign countries are analyzed. Firstly, we discuss historical development and conception of principle of legitimate expectations. Analyzing sources of law we reveal when person is able to gain legitimate expectations and duty of state to respect person’s rights. Herewith, it is said that principle of legitimate expectations is not undeniable and circumstances when public authority is able to chance it legal acts are revealed. In Part two we reveal the importance of officials in administration of state and the duty of state to respect officials’ legitimate expectations. Herewith, legal acts related with officials’ salary and social securities are analyzed and problems that arise: decisions which were made by authority of state and which can infringe officials’ legitimate expectations and trust in state. In Part three the point of practice of European Court of Justice of the European Union realated with officials’ salaries and social securities restraint is revealed. Herewith, readers attention is paid to situation in Lithuania: we recall problems identified in Part two and analyze practice of Constitutional Court in order to set main... [to full text]

本研究係探究中央研究院執行科技部補助獎勵特殊優秀人才獎勵金之情形，研究主軸有三，分別是(一)瞭解個案研究機構執行該獎勵計劃之方式、(二)檢視研究人員對於任職單位執行該獎勵計劃的分配公平及程序公平知覺，(三)探究研究人員對於獎勵計劃實施成效之看法。透過問卷調查法及深度訪談法進行，回收問卷有效樣本201份，深度訪談9位人員。 研究結果發現，多數單位透過行政人員主動將申請科技部獎勵計畫之資訊，超過七成以上受試者對任職單位採用審查方式有所瞭解。評核標準方面認同以學術研究研究成果為主要考量因素，多採取密件或口頭通知獲獎人員，且獲得獎勵金者在接收獎勵申請訊息較充足。在分配公平及程序公平認知方面，多數認同獲獎者按照個人研究的績效差異，獲得不同的獎勵分配，普遍不認同獎金採平均分配；高達九成以上受試者認同審核成員或委員會決定獎勵名單，避免對任何人有偏見，且多數認同應秉持「公正性」、「客觀性」做出「正確性」的獎勵名單。實施成效上認同應有充分穩定的經費來源，且獎勵金達到單位內留才功能大於外部攬才之功能。 在現行待遇制度無法調整下，運用彈性薪資方式，額外給與特殊優秀的研究人才非法定的獎勵金，對人才延攬及留任方式有所助益，本研究建議行政院其他給與項目法制化作業的過程應採取積極開放的態度；組織內部管理面，建議邀集同仁參與討論，訂定符合公平及公正之獎勵執行規定，採取委員會方式審查獎勵名單並公布受獎名單，並可思考規劃訂定明確的實質分配法則，使各獲獎人員間之獎勵額度應有差異性，且研究績效良好程度與獎勵額度成正比關係，以有效地激勵員工。 / This study focuses on the execution of fellowships provided by Ministry of Science and Technology for for outstanding talents. The purposes of this study are: 1. How the fellowships are distributed; 2. The perceptions of distributive and procedural justice of research fellows from different institutes; 3. Opinions of research fellows for the effectiveness of the fellowships. The study is conducted through questionnaires with 201 effective samples, and interviews with 9 fellows. This study indicates that most of the institutes actively notify their fellows about the fellowships. More than 70 percents of experimental subjects know the way of distribution, while senior fellows know more well. The examinees recognize using research achievement as a major measure for distribution. Most of the fellows receiving fellowships are notified by classified or oral notices, and more informed about the fellowships. In perceptions of distributive and procedural justice, most examinees prefer distributing fellowships by research achievement of each individual rather than uniformly, and also agree with establishing a distribution committee to avoid prejudices. In addition, many of experimental subjects suggest that the fellowships should be stable and long-term, while thinking the money contributes more to staying instead of recruiting elites. Under current statutory and fixed salary structure, additional and flexible bonus contributes to staying and recruiting talents. We suggest that Administrative Yuan should be more open and aggressive when regulating and adjusting salary structure. For Academia Sinica, the fellowships should be always distributed by corresponding committees in a fair and differentiated manner which are fully and publicly discussed. The amount of fellowship should also be proportional to individual's research achievement to effectively drive employees.

Bakgrund: Motivation är viktigt för att driva en till handling vilket alla har erfarenheter av. Oavsett vad det är för handling så ligger där alltid någon form av drivkraft bakom denna. Vi fann motivationsfaktorer inom den offentliga sektorn som mycket intressant och då främst polisyrket med deras unika arbetsuppgifter. Detta gjorde att vi ville undersöka vad poliser motiveras av.   Problemformulering: Vilka motivationsfaktorer driver nyexaminerade poliser?   Syfte: Syftet med denna studie är att söka en förståelse vad det är som motiverar nyexaminerade poliser.   Metod: Studien som gjorts är genomförd med en kvalitativ forskningsdesign. Insamlingen av material har gjorts genom semi-strukturerade telefonintervjuer. Respondenterna bestod av nyexaminerade poliser.   Resultat och slutsatser: Studien visade på att de interna tillsammans med externa drivkrafterna bidrar till den högsta motivationen. Poliserna drevs i större grad av att hjälpa individer och samhället i stort, snarare än för sin egen vinning. Den externa motivationsfaktorn som efterfrågades mest var erkännande och uppskattning från kollegor och ledning. / Background: Motivation is important to push you to action which is something that everybody has experienced. Regardless what kind of action it is, there is always some kind of driving force behind it. We found motivation factors in the public sector as very interesting and especially within the police force, with their unique job assignments. This resulted in that we wanted to examine what motivates policemen.   Research question: What motivation factors instigate newly graduated policemen?   Purpose: The purpose with this study is to seek an understanding of what motivates newly graduated policemen.   Methodology: The study that has been done is performed with a qualitative research design. The received material has been conducted through semi-structured telephone interviews. The respondents consisted of newly graduated policemen.   Results and Conclusions: The study illustrates that intrinsic together with extrinsic driving forces contributes to the highest motivation effect. The policemen were driven in a higher degree when they helped individuals and the society as a hole rather than for their own interest. The extrinsic motivation factor that was most demanded was recognition and appreciation from their colleagues and by their management.