Nos últimos anos diversos países, desenvolvidos ou subdesenvolvidos, adotaram algum tipo de programa de incentivos professores, seja este financeiro (aumentos de salários permanentes ou temporários) ou no sentido de melhorar o ambiente de trabalho do professor. Seguindo esse exemplo, estados brasileiros adotaram o incentivo financeiro como tentativa de melhorar o desempenho dos alunos. Neste trabalho será analisado o programa de bonificação a professores do Estado de São Paulo implementado em dezembro de 2008, direcionado a professores e funcionários de escolas que atingem as metas pré-estabelecidas para cada ano. O objetivo do estudo é analisar o padrão de recebimento do bônus entre as escolas durante os cinco primeiros anos de vigência do programa (2009 a 2013) e verificar se o incentivo financeiro consegue produzir mudanças na rotina escolar a fim de melhorar o desempenho da escola como um todo. Em função do desenho do programa, para algumas escolas, a probabilidade de alcance da meta, em um determinado momento, é bastante alta, não requerendo dessas escolas um esforço de fato substantivo. Para outras, no entanto, o alcance da meta é de fato algo mais distante que requer mudança de comportamento. Assim, a ideia é comparar o desempenho das escolas paulistas no ambiente em que a política de bonificação exista e em um ambiente no qual esta não exista (ambiente contrafactual construído nesse trabalho) a fim de identificar o acréscimo ou decréscimo de esforço e desempenho que pode ser creditado ao incentivo gerado pela política. Através dessa análise pode-se mensurar quanto do desempenho efetivo das escolas advém de suas características socioeconômicas (e particularidades) e quanto é resultado da exposição à nova política. Com a análise realizada neste trabalho é possível concluir que a política gera pouco incentivo para que escolas com desempenho baixo ou intermediário atinjam as metas pré-definidas pela Secretaria de Estado de São Paulo. O que ocorre nos cinco anos analisados) é que escolas com alto desempenho e que realizam pouco ou nenhum esforço dada a política recebem o bônus na maioria dos anos. / Teachers incentive programs is a recurring theme in the literature, whether these incentives are financial (permanent salary increases or temporary) or to improve the teacher\'s work environment. Several Brazilian states have adopted the financial incentive as an attempt to improve performance and students\' knowledge. This article will review the São Paulo program implemented in December 2008, for teachers and school staff that reach pre-set targets for each year. The objective of the study is to analyze the bonus receiving pattern between schools during the first five years of the program (2009-2013) and verify if the financial incentive can produce changes in the school routine (such as changes in teaching practices and increased participation of parents in the education of their children) in order to improve the school\'s performance as a whole. Depending on the program design, for some schools, the probability of achieving the goal, at any given time, is quite high, not requiring a great effort from these schools. For others, however, the achievement of the goal is almost impossible, what requires a change of behavior. Thus, the idea is to compare school performances in two different environments: one where the bonus policy exists and another that it does not (created in this work). This comparison will allow the identification of how much effort each school put through the exams and which part of these effort is related to the socioeconomics characteristics that these schools are inserted on and which is from the actual exposure to the policy. With this analisis is possible to conclude that the program generates lower incentives to schools with medium and lower performances. Schools with higher performance always get the bonification without doing any or small effort.

Nos últimos anos diversos países, desenvolvidos ou subdesenvolvidos, adotaram algum tipo de programa de incentivos professores, seja este financeiro (aumentos de salários permanentes ou temporários) ou no sentido de melhorar o ambiente de trabalho do professor. Seguindo esse exemplo, estados brasileiros adotaram o incentivo financeiro como tentativa de melhorar o desempenho dos alunos. Neste trabalho será analisado o programa de bonificação a professores do Estado de São Paulo implementado em dezembro de 2008, direcionado a professores e funcionários de escolas que atingem as metas pré-estabelecidas para cada ano. O objetivo do estudo é analisar o padrão de recebimento do bônus entre as escolas durante os cinco primeiros anos de vigência do programa (2009 a 2013) e verificar se o incentivo financeiro consegue produzir mudanças na rotina escolar a fim de melhorar o desempenho da escola como um todo. Em função do desenho do programa, para algumas escolas, a probabilidade de alcance da meta, em um determinado momento, é bastante alta, não requerendo dessas escolas um esforço de fato substantivo. Para outras, no entanto, o alcance da meta é de fato algo mais distante que requer mudança de comportamento. Assim, a ideia é comparar o desempenho das escolas paulistas no ambiente em que a política de bonificação exista e em um ambiente no qual esta não exista (ambiente contrafactual construído nesse trabalho) a fim de identificar o acréscimo ou decréscimo de esforço e desempenho que pode ser creditado ao incentivo gerado pela política. Através dessa análise pode-se mensurar quanto do desempenho efetivo das escolas advém de suas características socioeconômicas (e particularidades) e quanto é resultado da exposição à nova política. Com a análise realizada neste trabalho é possível concluir que a política gera pouco incentivo para que escolas com desempenho baixo ou intermediário atinjam as metas pré-definidas pela Secretaria de Estado de São Paulo. O que ocorre nos cinco anos analisados) é que escolas com alto desempenho e que realizam pouco ou nenhum esforço dada a política recebem o bônus na maioria dos anos. / Teachers incentive programs is a recurring theme in the literature, whether these incentives are financial (permanent salary increases or temporary) or to improve the teacher\'s work environment. Several Brazilian states have adopted the financial incentive as an attempt to improve performance and students\' knowledge. This article will review the São Paulo program implemented in December 2008, for teachers and school staff that reach pre-set targets for each year. The objective of the study is to analyze the bonus receiving pattern between schools during the first five years of the program (2009-2013) and verify if the financial incentive can produce changes in the school routine (such as changes in teaching practices and increased participation of parents in the education of their children) in order to improve the school\'s performance as a whole. Depending on the program design, for some schools, the probability of achieving the goal, at any given time, is quite high, not requiring a great effort from these schools. For others, however, the achievement of the goal is almost impossible, what requires a change of behavior. Thus, the idea is to compare school performances in two different environments: one where the bonus policy exists and another that it does not (created in this work). This comparison will allow the identification of how much effort each school put through the exams and which part of these effort is related to the socioeconomics characteristics that these schools are inserted on and which is from the actual exposure to the policy. With this analisis is possible to conclude that the program generates lower incentives to schools with medium and lower performances. Schools with higher performance always get the bonification without doing any or small effort.

The thesis describes a period of the government of Leopold II Grand Duke of Tuscany and his affiliation to the swampy territory along the Tuscany coastline called Maremma and its bonification. He was able to change fundamentally the most underdeveloped areas of his country during thirty years of his government. He succeeded even though political changes during the revolutionary years of 1847-1849, and though his government was finished by the unification of Italy and the incorporation of Tuscany into the newly established Kingdom of Italy, which was the goal of Italian risorgimento. This work further describes biography of Leopold II in short, his policy focused on overall development of Tuscany, and last but not least life fates and the principal works of his three closest collaborators - personalities with major influence at the realisation of the bonification works - Vittorio Fossombroni, Gaetano Giorgini and Alessandro Manetti. The thesis describes the bonification works in Maremma themselves, their organisation and results achieved. Part of the bonification overall plans of Leopold II was construction of the road network as well, with necessity of numerous bridges over canals and regulated watercourses. It was also necessary to solve the health problems in the region, especially malaria, where...

The thesis describes a period of the government of Leopold II Grand Duke of Tuscany and his affiliation to the swampy territory along the Tuscany coastline called Maremma and its bonification. He was able to change fundamentally the most underdeveloped areas of his country during thirty years of his government. He succeeded even though political changes during the revolutionary years of 1847-1849, and though his government was finished by the unification of Italy and the incorporation of Tuscany into the newly established Kingdom of Italy, which was the goal of Italian risorgimento. This work further describes biography of Leopold II in short, his policy focused on overall development of Tuscany, and last but not least life fates and the principal works of his three closest collaborators - personalities with major influence at the realisation of the bonification works - Vittorio Fossombroni, Gaetano Giorgini and Alessandro Manetti. The thesis describes the bonification works in Maremma themselves, their organisation and results achieved. Part of the bonification overall plans of Leopold II was construction of the road network as well, with necessity of numerous bridges over canals and regulated watercourses. It was also necessary to solve the health problems in the region, especially malaria, where...

The focus of my diploma thesis is the analysis of the present taxation laws, with an emphasis on the corporate income tax and the value-added tax in both the Czech and Slovak Republics. This thesis provides an analysis of and methods for tax-base framing and their respective impacts on the final corporate income tax in the Czech and Slovak Republics. With respect to the value-added tax, this thesis concentrates mainly on the intracommunitary benefits as these are important for entrepreneurs for the development of foreign trade.