The study sought to investigate whether the effects of an employee’s fit or misfit with the ethical climate of an organisation is mitigated or exacerbated by the quality of the leader-member exchange experienced. The outcome variables looked at includes organisational commitment, job satisfaction and turnover intentions. Data was gathered from a total sample of 125 employees from three different non profit making organisations. Pearson Product Moment Correlations and moderated regressions were used to address the main research questions of the study. Despite, the implied theoretical link between ethical climate fit and leader member exchange, partly as a function of the constructs being centred on the notion of fit, and the role organisational leaders play in the formation of ethical climates, no significant moderation effects were found. Both variables were found to relate significantly to all job outcomes, but no combined effects of these variables on job outcomes were found. The findings of the study highlight a need for further empirical research on these concepts, and for the inquiring of existing theoretical propositions linking leaders to ethical climates.

Thesis M.Com. (Human Resources Management))--University of the Witwatersrand, School of Economic and Business Sciences, 2014. / The purpose of this research is to investigate the role of implicit leadership theories (ILTs) in leader-member exchanges (LMX) and the association of these leadership variables on employee outcomes, customer service orientation and turnover intentions. The specific context for this study is call centres. The growth in the call centre industry has warranted an investigation into variables that lead to their success. With an increased focus on retaining satisfied customers, the need to understand the factors that lead to this is emphasised. The importance of leadership and its impact on the success of organisations is often accentuated in the literature This research aimed to gain a better understanding of the variables which affect the success of call centres from a leadership perspective. The effect of leadership and specifically leader- member exchange - on employee and organisational outcomes is studied. These outcomes include job satisfaction, commitment, psychological empowerment, turnover intentions and customer orientation. The effect of implicit leadership theories (ILTs) on LMX was also assessed. This research was conducted in the South African call centre context. The target population was defined as call centre agents in the Gauteng region. 192 call centre agents from various call centres formed part of the sample. Data was gathered using self-report questionnaires. The questionnaire was administered in two parts and once all the data was collected, the relationships were tested using structural equation modelling in the SAS 9.3 statistical program. Various other tests were conducted, including tests for reliability and validity. Cronbach alphas were calculated in order to confirm the reliability of the variables. A confirmatory factor analysis was conducted in order to confirm validity. Furthermore, correlation analysis iv and path analysis was conducted to ascertain the significance of the relationships identified. LMX and psychological empowerment were found to be central in this research, having the greatest impact on the outcome variables studied; turnover intentions and customer orientation. Important recommendations for further research include the assessment of a more balance mix of in-bound and out-bound call centres since differences may exist and this research was predominantly comprised of in-bound call centres. With one of the most significant paths identified being psychological empowerment to employee customer orientation, the findings suggest that call centre managers may need to consider the long term effects of psychological empowerment on employee customer orientation and turnover intentions. The cost involved with employees leaving the organisation or losing dissatisfied customers may warrant an initiative to empower call centre agents. The use of self-managed teams may be one way to achieve this. Leaders were also found to play a central role in the outcomes studied in this research. In this regard, leaders should also go on extensive training programmes on how to deal with individual employees and on establishing good relationships with them. Managers could get peer reviews of leaders to understand where and if any problems exist. The use of team building exercises may also assist in developing good, high quality LMX relationships.

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2015 / Small, medium and micro enterprises (SMMEs) play a key role in the development of the economy and are a significant contributor to employment. In South Africa (SA), SMMEs employ more than 68.2% of the work force in the private sector. To achieve the objective of economic growth, job creation as well as income redistribution, the government is actively promoting SMMEs. The SMMEs increase the average employment rate in SA by pulling into production unemployed low skilled labour, whose skills level is not sufficient to qualify for employment in larger firms. How do the South African tax compliance burden and tax incentives for SMMEs measure up in comparison to the tax compliance burden and tax incentives for SMMEs in the United Kingdom (UK) and the United States of America (USA)? The research reviews the tax compliance burden and tax incentives of SMMEs in SA in comparison to the tax compliance burden and tax incentives of the UK and the USA. The research was conducted through an extensive review of the literature. The literature review has indicated that tax compliance is one of the main burdens acting as a deterrent to the formalization of SMMEs for tax purposes. The review of the literature also indicated that National Treasury is trying very hard to ease the burden of tax compliance on SMMEs. Key words: Income tax, SMMEs, tax compliance costs, tax incentives, turnover tax, value-added tax, venture capital.

Background: As employees have become one of the key assets providing companies competitive advantage, the importance of talent retention has grown. This holds true especially in industries such as information technology, where firms not only have to adapt to the needs and expectations of Generation Y but are also experiencing a substantial shortage of knowledge workers. Purpose: The goal of this thesis is to first gain an understanding of what tools and techniques Finnish IT companies are using to approach the topic of retention, a process guided by theory. The existing literature and empirical findings are then combined to create a model for enhancing the retention of IT knowledge workers. Method: Empirical data was generated through interviews with ten Finnish IT firms employing knowledge workers, all different in terms of organizational characteristics and retention approaches. Template analysis was then used to infer meaningful findings from the data. Conclusion: The results show that retention of IT knowledge workers should be approached holistically. There are five categories (Training and Development; Compensation and Benefits; Flexibility and Work-life Balance; Organizational Culture; and Organizational Prestige) that must all be given thought to before implementing retention tools and techniques identified as most suitable for the specific organizational context.

A velocidade de renovação das proteínas musculares define o crescimento muscular, e afetam a qualidade da carne, destacando-se a renovação de colágeno e taxa proteolítica que tem implicação no fenótipo de maciez. No entanto, existe pouca informação na literatura sobre mudanças no processo de remodelação de proteínas musculares em resposta à taxa de recuperação do ganho de peso, após um período de subnutrição em animais fisiologicamente maduros. Dessa forma, o uso de sequenciamento de RNA pode indicar mudanças no tecido muscular através de um perfil de expressão diferencial que explicam mudanças nos fenótipos associados ao crescimento muscular. Portanto, o objetivo deste estudo foi avaliar as mudanças no transcriptoma associado a fenótipos de carne de vacas adultas Nelore submetidas a diferentes taxas de recuperação de peso. Neste experimento foram utilizadas 28 vacas adultas de 5 a 16 anos, sendo que 23 animais, por apresentarem baixo escore corporal no inicio do experimento como resultado de perda de peso durante uma estação seca, foram aleatoriamente distribuídas em 3 grupos baseados em ganho diário de peso vivo: GB - Base (abatidos com baixo escore corporal, n=4); GL - Lento (0,6 kg/dia, n=9); GR - Rápido (1,2 kg/dia, n=10). Um quarto grupo (GM - Manutenção, n=5), foi formado de animais com alto escore corporal do início ao final do experimento. Os animais foram abatidos em quatro pontos definidos por dias (d) de confinamento (A1(0d) = GB; A2(51d) = GL e GR; A3(74d) = GR; A4(104d) = GL e GM), e as amostras do musculo Longissimus thoracis foram coletadas para obtenção do RNA total. Após a obtenção do mRNA e a preparação das bibliotecas de cDNA, o sequenciamento das amostras foi feito em um equipamento HiScanSQ. Vinte e quatro horas após o abate, foram determinados o pH e a cor instrumental (L*, a*, b*) medidos no músculo Longissimus thoracis. Dois bifes foram amostrados para a análise de força de cisalhamento às 24h e 21 dias. Na comparação entre fenótipos e genes, os contrastes utilizaram o grupo GB como referência. As análises estatísticas foram realizadas no programa R, usando ANOVA e teste de Tukey. Menores força de cisalhamento aos 21 dias (P<=0,05) foram encontradas para o grupo GL (A4) e GM (A4) comparadas ao GB. Valores de L*, a*, b* no músculo do GR (A3) também foram maiores em relação ao GB. Somente o valor de b* na gordura foi diferente (P<=0,05) em GR (A2 e A3) em relação ao GB. Foram identificados o total de 578 genes diferencialmente expressos (DE; FDR 5%) nos cinco contrastes avaliados. A análise funcional de genes DE entre contrastes identificou uma via KEEG para o grupo GL (\"Ribosome\") e cinco para o grupo GR (\"ECM receptor interaction\", \"Focal Adhesion\", \"Protein digestion and absorption\", \"PI3K-Akt signaling pathway\"). Para o enriquecimento GO, foram obtidas quatro categorias, sendo \"Semaphorin receptor activity\" para o grupo GL, enquanto \"Cellular response to amino acid stimulus\", \"Collagen trimer\" e \"Extracellular matrix structural constituent\" foram identificadas para GR. As vias em geral estão associadas a alterações no tecido conjuntivo do músculo. As diferenças encontradas entre fenótipos e genes indicam que as taxas de crescimento afetam de forma diferente os fenótipos associados à qualidade da carne. A realimentação em animais adultos, ao alterar o transcriptoma com possíveis impactos no tecido conjuntivo, parece mostrar um cenário de fibrose muscular no ganho rápido de peso, diferentemente do ganho lento, que mostrou ser uma alternativa para melhorar a qualidade da carne. Todavia, os impactos na estrutura muscular e proteica que possam explicar incremento em aspectos de textura da carne precisam ser determinados. / The speed of renewal of muscle proteins defines muscle growth, and affect meat quality, especially the renewal the of collagen turnover and proteolytic rate that has implication in the tenderness phenotype. There is little information in the literature about changes in the muscle protein remodeling process in response to the rate of recovery of weight gain after malnutrition in physiologically mature animals. In this way, the use of RNA sequencing may indicate changes in muscle tissue through a differential expression profile that explains changes in phenotypes associated with muscle growth. Therefore, the objective of this study was to evaluate changes in the transcriptome associated with meat phenotypes of Nellore adult cows submitted to different rates of weight recovery. In this experiment, 28 adult cows from 5 to 16 years old were used, being that twenty-three animals were distributed randomly in 3 groups based on daily gain of live weight, since they presented low body score at the beginning of the experiment as a result of weight loss during a dry season: GB - Base (slaughtered with low body score, n=4); GL - Slow (0.6kg/day, n=9); GR - High (1.2 kg/day, n=10). A fourth group (GM - Maintenance, n = 5) was formed from animals with high body score from the beginning to the end of the experiment. The animals were slaughtered at four points defined by confinement days(d) (A1(0d) = GB; A2(51d) = GL and GR; A3(74d) = GR; A4(104d) = GL and GM), and Longissimus thoracis muscle samples were collected to obtain the total RNA. After obtaining the mRNA and preparation of the libraries, the sequencing of the samples was done in a HiScanSQ equipment. Twenty-four hours after slaughter, the pH and instrumental color (L*, a*, b*) were determined in the Longissimus thoracis muscle. Two steaks were collected for shear force analysis at 24h and 21 days. In the comparison of the phenotypes and genes, contrasts were used the GB group as reference. Statistical analysis were performed in R software, using ANOVA and Tukey test. Lower shear forces at 21 days (P<=0.05) were found for the GL (A4) and GM (A4) groups compared to GB. Values of L*, a*, b* in the GR (A3) muscle were also higher in relation to GB. Only the value of b* in fat was different (P<=0.05) in GR (A2 and A3) in relation to GB. A total of 578 differentially expressed genes (DE; false discovery rate 5%) in the five contrasts evaluated. Functional analysis of DE genes between contrasts identified a KEEG pathway for the GL group (\"Ribosome\") and five for the GR group (\"ECM receptor interaction\", \"Focal Adhesion\", \"Protein digestion and absorption\", \"PI3K-Akt signaling pathway\"). For GO enrichment, four categories were obtained, being \"Semaphorin receptor activity\" for GL, while \"Cellular response to amino acid stimulus\", \"Collagen trimer\" and \"Extracellular matrix structural constituent\" were identified for GR. Pathways in general are associated with changes in connective tissue of muscle. Re-feeding in adult animals by altering the transcriptome with possible impacts on connective tissue, seems to show a scenario of muscle fibrosis in the fast gain of weight, unlike the slow gain, which proved to be an alternative to improve meat quality. However, the impacts on muscle and protein structure that may explain the increase in meat texture aspects need to be determined.

Conforme aponta a literatura, alta rotatividade de professores pode dificultar o desenvolvimento do trabalho da equipe escolar, com possíveis consequências prejudiciais para a aprendizagem dos alunos, e sinalizar outros problemas na escola, como condições de trabalho relativamente ruins. Esta dissertação tem o objetivo de investigar os determinantes da rotatividade docente na rede estadual de São Paulo, usando os dados dos Censos Escolares de 2007-2011 e considerando a estrutura institucional da rede. A descrição da rotatividade coletiva no nível das escolas evidenciou o alto nível da rotatividade paulista em âmbito nacional, bem como que a maior parcela da rotatividade é explicada pela migração de professores entre escolas. A análise da estrutura institucional da rede revelou que existem políticas com potencial de afetar à mobilidade docente, como o adicional por local de exercício (ALE) e a bonificação por resultados, e que a Secretaria da Educação do Estado (SEE) tem buscado elevar os custos de migração interna da rede. Revelou também que parcela da rotatividade docente até 2010 pode ser vista como estrutural, na medida em que quase metade dos professores não tinha vínculo com a escola e, por isso, não tinha garantia de continuidade na mesma de um ano para outro. Há evidências de que o professor que mais migra tem menor qualificação e de que o aluno mais afetado por equipes escolares mais instáveis é o de menor nível socioeconômico, principalmente nas séries iniciais do fundamental. Dentre as políticas da SEE, a Bonificação por Resultados está associada à menor rotatividade em todas as etapas escolares (ensino fundamental e médio), porém seu efeito é pequeno, e o ALE parece ajudar a fixar o professor do fundamental I nas escolas. / According to the literature, high teacher turnover can be detrimental to school work, with possible damaging consequences to student learning, and indicate underlying problems, as relatively poor work conditions. The goal of this dissertation is to investigate the determinants of teacher turnover at schools managed by São Paulo State government using data from Censo Escolar 2007 to 2011 and considering the institutional features of the school administration. São Paulo has high collective turnover rates by schools compared to other Brazilian States and migration between schools accounts for most of the total teacher turnover. Between the relevant institutional features of the school administration are the existence of policies related to turnover, as the teacher bonus and the adicional por local de exercício (ALE), and the fact that the Education Department has increased the migration costs between schools. Also we can view the teacher turnover of São Paulo State as partly structural, because half of the teachers did not have a stable link with schools until 2010. There is evidence that the migrant teacher is less qualified and that schools serving economically disadvantaged and black students appear more vulnerable to turnover, especially elementary schools (first grades of ensino fundamental). The teacher bonus is associated negatively to turnover, but its marginal effect is very small, and ALE seems to help to retain teachers in elementary schools.

O presente estudo investiga o impacto da rotatividade dos diretores de escolas públicas municipais sobre o desempenho educacional de um município. Para tanto, foi utilizada uma metodologia de regressão descontínua, onde exploramos a alta correlação entre descontinuidade política no município (isto é, a troca do prefeito governante) e rotatividade dos diretores naquela localidade. Como resultados, encontramos que a rotatividade dos diretores tem um impacto negativo sobre o desempenho dos alunos, especialmente sobre o crescimento do IDEB de 2007 a 2009, que chega a ser 2.60 p.p. menor em cidades de alta rotatividade (ou seja, de 78%, valor igual a média das cidades que experimentaram descontinuidade política). Investigando os mecanismos de transmissão através dos quais esse impacto ocorre, verificamos que os diretores apontados pelos novos prefeitos são menos experientes no cargo de gestor escolar. Além disso, aqueles que cedem seus lugares aos novos diretores tinham, por vezes, um tempo longo de casa nas escolas, sendo que sua saída pode ter gerado maiores instabilidades. / The present study investigates the impact of principals\' turnover in Brazilian public schools on the municipalities\' educational performance. In order to perform such investigation, we adopted a regression discontinuity design, which explored the high correlation between political discontinuity in the municipality (i.e. the shift of the governing mayor) and school principals\' turnover in that area. As a result, we found that principals\' turnover has a negative impact on student achievement, especially on the growth of the Brazilian Index of Basic Education (IDEB) from 2007 to 2009, which is up to 2.60 percentage points lower in high principals\' turnover cities (i.e. cities where the turnover rate is about 78 %, same as the average rate in the locations that experienced political discontinuity). Performing an investigation of the transmission mechanisms through which this impact occurs, we found that principals appointed by the new mayors are less experienced as school managers. Moreover, some of the old principals, removed from their positions, have had a long tenure in schools. Therefore, their shift could lead to greater instability in the institutions.

The purpose of this research is to contribute to the understanding of the debate surrounding strategic human resource management (SHRM) and organisational performance. The relationship between SHRM and organisational performance has been a heavily deliberated issue over the last decade. A survey of literature on SHRM and its impacts in terms of performance reveals that empirical results on this topic are, as yet, inconclusive. Whilst some studies have found the impact to be positive, the results from several other studies cast doubts concerning the overall efficacy of (positive) HR practices on firms' performance. Moreover, researchers have argued that there is a need for additional studies on the HRM-performance link, and that further investigations in different contexts are required. This study responds to the call of researchers, and is conducted in a new non-Western context in the country of Jordan. The work contributes to our understanding of HR practices' impacts on employee turnover rate as well as on the actual and perceived financial performance of organisations. The empirical analysis is based on theoretical propositions which state that motivated employees, through good HR practices, remain in their positions longer and contribute positively to the overall financial performance of organisations. Rigorous statistical testing of the data on the population of financial firms shows that careful recruitment and selection, training, and internal career opportunities all have a positive impact in terms of reducing employee turnover. Training, in particular, is found to have a strong positive impact on actual and perceived financial performance. The findings do not support the indirect HRM-performance relationship mediated by employee turnover. The study provides strong support for the universalistic approach that a group of best HR practices will continuously and directly generate superior performance for the companies. We also find no evidence to support the notion that bundles or complementarities of HR practices impact better on financial performance than individual HR practices. We test the impact of strategic HR involvement (involving HR functions in the overall strategic process of the company) and HR devolvement (delegating the day-to-day HR issues to line managers) on organisational performance. Our results show that financial performance can be enhanced and employee turnover rate decreased by involving HR directors in the overall strategic decision-making process of the companies. The results indicate that the alignment of HRM with organisational strategy would improve the financial performance of the companies; however, our results suggest that the devolvement of routine HR issues to line managers may not be positively related to the financial performance of the companies or negatively related to employee turnover.

No description available.

The purpose of this study was to explore elementary second-stage teachers’ (4–10 years experience) career decisions and the teaching and working conditions associated with those decisions. Retaining teachers is of extreme importance to public schools because chronic turnover is financially, organizationally, and instructionally costly. The study was conducted in two phases: (1) the collection and analysis of quantitative Teaching Empowering Leading and Learning Massachusetts (TELL Mass) (2014) survey data and (2) the collection and analysis of qualitative findings from interviews and a confidential questionnaire to obtain background and demographic information. Descriptive statistics were used to analyze the survey results. A thematic analysis (Braun & Clarke, 2006) of the interview transcripts was conducted to identify themes. Both school leadership and instructional practices and support proved to be important to survey respondents. However, the responses to the survey did not show that elementary second-stage teachers had markedly different immediate professional plans than their novice and veteran counterparts. Further, according to the survey data, there were no significant differences in the teaching and working conditions that affect the immediate professional plans of novices, second-stage, and veteran teachers. The elementary second-stage teachers interviewed identified the importance of the social aspects of teaching––students, colleagues, and school and district leaders––over any other teaching or working condition, when making career decisions. Even in challenging environments teachers noted how leaders and colleagues can impact decisions positively. These results, while not generalizable, can inform administrators, schools, and districts seeking to decrease elementary second-stage teachers departure from the classroom. Implications for practice and policy and for future research are suggested.