The decline in private sector wages in the aftermath of the Great Recession reopened a longstanding debate about whether public sector employees make more than private sector employees. However, much of this debate has only focused on the difference in wages over the past few years. This paper uses the Current Population Survey from 1995-2013 to examine how the federal-private wage differential has evolved over time. Wage regressions are estimated by year for federal and private sector workers. I then use these estimates to calculate the federal-private wage differential. This is augmented with selectivity bias corrections for each year. Probit estimates of the probability of receiving employer-provided health insurance and a pension plan are also estimated for each year. The findings suggest that the federal pay differential is invariably positive, but fell during the 1990s, began to rise in the early 2000s, and has continued to rise to the end of the sample period. In this paper, I also examine the difference in wage and fringe benefit between state/local government employees and private sector employees. For the analysis, this paper uses the American Community Survey from 2012-2014 to examine how the state/local-private wage gaps vary by state. Probit estimates of the probability of receiving employer-sponsored health insurance are also estimated. The findings present a wide range of the wage differentials between state/local government employees and private sector counterparts. On the other hand, public employees enjoy higher probability of receiving health insurance through a current employer.

This diploma thesis deals with the system of remuneration of employees in the company. The aim of the diploma thesis is to evaluate the current system of remuneration of the selected company and to propose possible innovations in this system that could led to its improvement. The theoretical part first introduces the basic concepts of remuneration and the legislation that deals with remuneration. The second part describes the system of remuneration, payroll forms of remuneration and employee benefits. The last part of literary research characterizes innovations and their division. The practical part is focused on the system of remuneration in the concrete company. First are the general and economic characteristics of the selected business stated. Subsequently the human capital of the company is analysed from the point of view its development and separation by gender, education and level job. The next section describes the current system of remuneration. Then is the system evaluated using SWOT analysis. There is also evaluation of the human capital and its effectiveness. The result of the work are concrete proposals of innovation which should contribute to improving the current system of remuneration.

The aim of this thesis is to study remuneration effectivity in chosen company. In general, remuneration is both financial and non-financial rewarding, but also the philosophy, strategy, policy, plans and methods used by companies in organizing and maintaining their wage systems. The first part of the thesis analyses the theories of remuneration, labourelationlaw relations and productivity of labour in relation to remuneration. In the second part, the description and analysis of wage system and effectivity of this system in a company is conducted. Conclusion consists mainly of the recommendations how to improve the this system to be more effective in the company.

The master's thesis consists of an introduction, two chapters, a conclusion, a bibliographic list, and applications. The theoretical part presents the basic concepts, grading theories, problems in the wage system. In the practical part, the general characteristics of the organization under study are described, and a grading study is carried out in the personnel wage system. Based on the data obtained, recommendations have been developed to improve the effectiveness of personnel management. In conclusion, the results are summed up in accordance with the tasks set. / Магистерская диссертация состоит из введения, двух глав, заключения, библиографического списка, приложений. В теоретической части представлены основные понятия, теории грейдирования, проблемы в системе оплаты труда. В практической части описывается общая характеристика исследуемой организации, проведено исследование грейдирования в системе оплаты труда персонала. На основе полученных данных разработаны рекомендации по повышению эффективности управления персоналом. В заключении подведены итоги в соответствии с поставленными задачами.

The main point of my thesis is a complete analysis of the performance of human capital, which can be found in the practical part of the thesis. Synthesis of results and recommendations are summarized in the penultimate chapter. The company innovated the measurement of the performance of its employees in 2010 through the introduction of a new monitoring system Citect SCADA which gives the employee evaluation new dimension, which enabled to increase productivity and reduce labor expenses.

This diploma thesis deals with employee motivation, remuneration and evaluation in the company Macek a syn s.r.o. The aim of the theoretical part is to clarify the primary terms of the motivation, remuneration and evaluation system. The practical part review the actual techniques used in Macek a syn s.r.o. A survey is used to assess the satisfaction of the employees. The summary includes recommendations to improve the motivation, evaluation and satisfaction of the employees.

論文提要 改革是社會主義制度的自我完善與發展，是經濟體制和經濟增長方式根本轉變的動力，也是建立新的工資分配機制的必經之路。而工資分配格局的改革，是整個社會經濟改革的一個重要環節，關係著各方面利益關係的調整和變動，也關係著社會主義市場經濟的發展和現代企業制度的形成。研究工資改革的歷程、條件、矛盾、主要經驗和發展趨勢對於工資改革的繼續深入發展，全面運作目標的確定，理性思維能力的提高，都是必要的。工資改革的實踐是一個基礎，對這種實踐的認識、探索、合理引導是一項長期的任務。 中國大陸自改革開放以來，工資制度改革方興未艾。隨著國家經濟體制改革總體目標--建立社會主以市場經濟體制確立之後，工資分配制度的改革在新形勢下面臨的一個重大課題是：工資改革該如何運作？改革的目標是什麼？如何實現改革的目標？為此，改革須從以下三各思路著手：首先，要研究並確立工資制度改革的目標，即建立社會主義市場經濟條件下國有企業工資分配體制目標模式；第二，要分析並把握國有企業工資體制改革的現狀；第三，要根據工資體制改革目標模式的要求，立足於城鎮地區職工工資分配的現實基礎，積極創造有利的環境條件，採取相應措施，不斷推進工資改革，逐步實現工資改革向社會主義市場經濟條件下目標體制的過渡。 根據研究資料顯示，在中國大陸城鎮地區，由於工資制度改革提高了大部分職工的工資收入，隨著經濟改革的深化與經濟持續的成長，職工對工資收入提高的需求不斷膨脹，然而企業經營效益未能有效提高，工資的發放受到企業經營效益與工資總額限制地影響，當經濟成長到達某一個階段後，職工工資總額成長反而慢了下來。改革二十年來，經濟隨然維持著一定的增長速率，但是城鎮職工獲取工資收入的心態仍殘存著傳統平均分配的心態，無法良好適應市場機制中透過競爭與付出相對勞動量獲取勞動工資的方式。然而部分職工可以經由市場經濟體制獲得較高的工資收入，工資的差距就形成了工資攀比的來源。吃慣企業『大鍋飯』的職工們試圖在雙重經濟體制下，從工資攀比中擠佔企業留利、變相轉化福利補貼項目為個人收入，這也形成許多行政力量難以管制、且市場機能無法調節的灰色地帶或真空地帶，讓工資攀比行為有機可趁，混亂了整體的工資分配格局。 本文透過相關統計資料所作的因素分析，發現在城鎮職工工資總額構成中，基本工資對工資增長的影響力相對越來越小；另外，非工資收入的部分之比重則逐年上升，且普遍呈現平均發放的狀態。資料顯示基本工資的比重下降主要是因為基本工資增長缺乏正常增資晉級機制，加上雙重體制下的工資攀比因素，獲取非工資收入渠道增加，非工資收入對整體工資收入的構成就起著相當決定性的影響。要體現工資所具有的激勵、調節與分配等功能，主要是透過基本工資來反映職工勞動貢獻，而從分析中發現基本工資本身也存在平均發放的現象，職工工資收入並不能明顯反映勞動生產力的差異性，顯然職工並未從勞動過程中分配到應有的工資報酬。除了基本工資增長緩慢與平均發放的現象外，雙軌體制運行造成其它難以調控的分配渠道大量存在，加上企業普遍缺乏『硬預算約束』以及勞動力無法自由流動，也使得職工有機會獲取非工資收入，降低工資調節、分配的功能。 本文進一步利用基尼係數檢視中國大陸城鎮職工收入分配情況。研究發現，改革開放初期，中國大陸城鎮地區的基尼係數顯示出收入分配差距很小，在低工資的配給制度下，收入差距微乎其微，隨著改革開放的腳步向前邁進，中共國家統計局估計的基尼係數顯示城鎮地區基尼係數有緩步增加，但仍保持在合理區間，經濟成長似乎並未將收入差距擴大到不合理的狀況。然而工資收入中存在著許多難以估計的隱性收入部分，這部分收入並非單純透過基尼係數所能確實衡量反應的，由此可知，經濟改革的確拉大了收入差距，但收入差距也伴隨著平均主義共生。 工資制度在雙軌體制下進行改革，改變了職工的工資結構，而工資結構的變化進一步影響了工資分配的格局。照理說，工資制度的改革最主要的目的是為了提昇經濟效率，減輕平均主義衍生的職工惰性，但在實際情況中卻演變成薪平均主義與收入差距懸殊並存的現象。造成這種情形的主要原因在於工資分配機制尚未完全納入市場機能運作中，工資分配結構難以合理化、正常化。研究結果顯示，工資制度改革未能達到預期效果，除了內在因素外，有相當大的部分是源於外在的整體市場結構未健全化，體制改革不配套，導致工資改革措施難以落實。 健全發展與落實工資制度，工資的功能才能有效發揮，達到兼顧效率與公平的收入分配格局。就其內在因素來看，主要是要健全正常的工資增長晉級制度，減少工資分配格局中的無序現象；其次是要建立現代化企業制度，使企業能自主經營、自負盈虧。就外在因素來看，需建立國家宏觀調控機制，督導、促進企業工資分配制度完善化；工資制度盡可能完善化之後，再和整體經濟體制改革進行配套改革發展，以便順利過渡到市場經濟體制，維持持續的經濟成長。