Apresenta-se uma mudança de paradigma para o instituto jurídico da doação no Brasil. Se a doação tem origem no altruísmo e na benevolência, hoje também pode ser considerada um instrumento estratégico de promoção social. Em tempos ditos de crise, enquanto não faltam projetos sociais e pessoas carentes de direitos mínimos, também existem pessoas dispostas a doar dinheiro para causas sociais. Pela perspectiva do doador, analisar-se-á quais os mecanismos jurídicos existentes de incentivo à doação em dinheiro por pessoa física para fins públicos, ou seja, quais os benefícios do investidor social. A partir da análise de direito comparado entre Brasil e Estados Unidos, examinar-se-á que o ato de doar dinheiro por pessoa física às finalidades públicas por meio das leis de incentivo gera uma contrapartida fiscal ao doador. Evidencia-se, portanto, uma nova modalidade de negócio jurídico que apresenta características mistas de direito privado e de direito público, irradiando efeitos financeiros: a doação de direito público. / The study presents a changing paradigm for the legal institution of Donation in Brazil. If the donation stems from altruism and benevolence, it can now also be considered as a strategic instrument of social advancement. In times of crisis, while there are many social projects and destitute people of minimum rights, there are also people willing to donate money to social causes. From the perspective of the donor, the thesis will analyze which are the legal mechanisms to encourage donation in cash by an individual in the public interest, ie what benefits for the social investor. From the analysis of comparative law between Brazil and the United States, will be considered that the act of donating money by individual for public purposes through a legal incentives system generates a tax return to the donor. Therefore, it can be pointed a new type of legal institute which presents mixed private law and public law characteristics, radiating financial effects: the donation of public law.

This dissertation examines in depth one of the potential causes of the low performance of foreign aid; in particular, the role incentive structures within international donor agencies could play in leading to “a push” to disburse money. This pressure to disburse money is termed as the “Money-Moving Syndrome”. In this dissertation, the “Money Moving Syndrome” exists when the quantity of foreign aid committed or disbursed becomes, in itself, an important objective side by side or above the effectiveness of aid. The theoretical analysis relies on the principal-agent theory to explore how donor agencies’ institutional incentive systems may affect the characteristics of an optimal and efficient incentive contract and thus give rise to the “Money-Moving Syndrome”. We adapted the basic framework developed in Baker (1992) to fit the organizational settings of international development agencies. The model concludes that the extent to which a performance measure based the amount of aid allocated within a specific period of time would lead to the “Money-Moving Syndrome” and affect aid effectiveness depends on the level of institutional imperatives for survival and growth, the degree of aid agency’s accountability for effectiveness, the level of corruption in recipient countries and the degree of difficulty to evaluate development activities. Due to data unavailability regarding other bilateral and multilateral aid agencies, the empirical framework tests several predictions of the theoretical model by examining whether money moving incentives affect World Bank’s decisions regarding project loan size in developing countries. Overall, the empirical results suggest that there seems to be some degree of “Money-Moving Syndrome” in effect within the World Bank.

Univ., Fak. für Wirtschaftswiss., Diss.--Magdeburg, 2005.

Incitament som styrningsmedel är idag en viktig del i ett företags arbete för att bidra till ökad produktivitet och effektivitet hos sina anställda. Både de monetära och icke-monetära incitamenten har i tidigare studier visat höja anställdas motivation. Tidigare forskning visar också att hållbart företagande idag är en nyckelfaktor för att företag ska lyckas. Corporate Social Responsibility, CSR, är ett återkommande koncept som idag används av organisationer. Det ökade kravet från konsumenter har gjort att hållbarhet och det sociala ansvaret mot samhället har blivit allt viktigare för företag att förhålla sig till. Tidigare forskning visar på att CSR-arbete är motivationshöjande samt att incitament som styrningsmedel ökar produktiviteten hos företag. Det gör att det blir intressant att studera CSR som icke-monetärt incitament. Studiens syfte är att ge en ökad förståelse för CSR som incitament, där målet är att studera om CSR som icke-monetärt incitament är ett likvärdigt företagsekonomiskt styrningsmedel som monetära incitament. Studien har en abduktiv och kvalitativ metod där ett företag valdes att studera, Stadium AB. Intervjuer har genomförts med personer från olika avdelningar för att få en ökad förståelse om CSR som incitament. Studiens slutsats visar att CSR i vissa fall är ett likvärdigt incitament jämfört med monetära incitament. Dock kan den slutsatsen inte dras generellt över alla situationer. I flera fall, framförallt om miljö, har det framkommit att CSR-arbete är en självklarhet och måste finnas för att inte skapa missnöje, alltså en hygienfaktor. I andra fall är det direkt motivationshöjande. Med vissa villkor kan CSR anses vara ett likvärdigt incitament som monetära incitament om anställda tydligt kan se effekterna av arbetet och att kommunikationen sker på rätt sätt. Om en balans kring incitament som styrningsmedel kan skapas och stimulera både de inre- och yttre motivationsfaktorerna, kommer det resultera i högre arbetsmotivation. / Incentives as a means of control are today an important part of the company's work to contribute to the increased productivity and efficiency of its employees. Both the monetary and non-monetary incentives have shown in previous studies to raise employees´ motivation. Earlier research also shows that sustainable entrepreneurship today is a key factor for business success. Corporate Social Responsibility, CSR, is a recurring concept used today by organizations. The increased demand from consumers has made sustainability and social responsibility towards society more and more important for a business to relate to. Previous research shows that CSR work is motivational and that incentives as a means of control increase the productivity of companies. This makes it interesting to study CSR as an incentive. The aim of the study is to give an increased understanding of CSR as an incentive, where the goal is to study whether CSR as a non-monetary incentive is an equivalent business-management instrument as monetary incentive. The study has an abductive and qualitative method where one company was chosen for study, Stadium AB. Interviews have been conducted with people from different departments to gain an understanding of CSR as an incentive. The study's conclusion shows that in some cases CSR is an equivalent incentive compared with monetary incentives. However, that conclusion cannot generally be drawn to all situations. In many cases, especially about the environment, it has been found that CSR work is a matter of course and must exist to not create dissatisfaction, i.e. a hygiene factor. In other cases, it is directly motivational. Under certain conditions, CSR can be considered as an equivalent incentive with monetary incentives if employees clearly can see the effects of the work and that the communication is done properly. If incentives are balanced as means of control and stimulate both the intrinsic and extrinsic motivational factors, it will result in higher work motivation.

An ad hoc wireless network is an infrastructure-less, autonomous system of nodes connected through wireless links. In many current applications of ad hoc wireless networks, individual wireless nodes are autonomous, rational, and intelligent and are often referred to as selfish nodes, following game theoretic terminology. In an ad hoc wireless network, a typical node may be an intermediate node of a route from a source node to a destination node and therefore is often required to forward packets so as to enable communication to be established. Selfish nodes may not always forward the packets since the forwarding activity consumes the node’s own resources. Such behavior by individual nodes may lead to suboptimal situations where nodes, through their actions, lead to a state that is undesirable from an overall network viewpoint. To counter this, there is a need to stimulate cooperation through methods such as providing appropriate incentives. In this thesis, our interest is in designing rigorous incentive based methods for stimulating cooperation among wireless nodes, in the specific context of broadcast. In particular, we address the Incentive Compatible Broadcast problem: how do we design broadcast protocols that induce truth revelation by the individual wireless nodes? We do this using a game theory and mechanism design framework. Incentive compatibility of broadcast protocols could manifest in two forms: (1) Dominant Strategy Incentive Compatibility (DSIC) (also called strategy-proofness) and (2) Bayesian incentive compatibility (BIC). A DSIC broadcast protocol is one which makes it a best response for every wireless node to reveal its true type, regardless of what the other nodes reveal. A BIC broadcast protocol is one which makes truth revelation a best response for a node, given that the other nodes are truthful. The DSIC property is stronger and more desirable but more difficult to achieve. On the other hand, the BIC property is much weaker and easier to achieve. In this thesis, we first design a DSIC broadcast protocol for ad hoc networks using the well known VCG (Vickrey-Clarke-Groves) mechanisms and investigate its properties and performance. Next, we design a BIC broadcast protocol, investigate its properties, and compare its performance with that of the DSIC broadcast protocol. Both the protocols developed in this thesis provide an elegant solution to the incentive compatible broadcast problem in ad hoc networks with selfish nodes and help stimulate cooperation among the selfish wireless nodes.

資訊軟體產業為知識密集的產業，在台灣已發展了許多年。由於科技不斷創新以及市場激烈的競爭下，資訊軟體產業從早期為個別客戶量身訂作的系統專案開發，一直發展到今日以套裝軟體或中介軟體標準產品的銷售方式。因軟體產品具有功能習慣性，客戶一旦使用後就不會隨意更換。各資訊軟體廠商為了推廣各式各樣的軟體產品以搶攻市場，紛紛提出了各種激勵業務人員的激勵制度以擴大市場佔有率。從企業的角度來說，企業組織應以獲取最大合法利潤為主要目標。因此在其經營管理權限內，必然會以各類管理策略和激勵措施來提升員工之工作效率和品質，績效激勵與評估制度即屬最被廣泛實施之方法。本文研究之核心為：資訊軟體產業之激勵與評估制度有那些特性，評估制度是否公平，針對不同產品生命週期的銷售策略有何差異，以及不同的工作類型與不同職掌之員工對於不同的激勵與評估制度之效益反應。本研究將透過與從業人員深度訪談程序，收集資訊軟體產業內不同公司之各種績效激勵與評估制度加以分析比較。針對上述議題，深入研究各種不同的制度對業務人員的激勵效益與合理性。其研究成果，一方面可提供給資訊軟體廠商作為未來規劃制定績效激勵與評估制度的參考；另一方面，亦可作為員工評估公司獎勵制度合理運用模式的對照，讓各界瞭解其精神並加以應用。 / IT Software Industry is unique and knowledge-intensive industry in Taiwan. It have been developed with special functions to keep customer loyalty once used. Promotion with a wide range of programs in order to gain market share is the most important factor of success. But which is company really do last longer for success, and is the product life cycle impacted by effective sales incentive plan? This studied looks at which performance incentive program can best motivate employees. The incentive programs were studied by interviewed with different companies within IT software industry and try to understand the effectiveness of evaluation strategies vs. sales performance. The results supported my hypothesis by showing that the employees under attractive incentive plan performs with productivity increasing superiority. The results also showed that fairness evaluation strategies does improve sales performance by enlarging the coverage. In additional of the benefits, my research also provided some suggestions for employees who was hired by relative industry. I hope it can be more valuable when employees assess the system for understand and apply the spirit of incentive programs.

The main objective of my diploma thesis was to conduct an analysis of the shopping atmosphere at a selected retail unit from the perspective of Czech consumers, and the development of recommendations for its possible improvement. The main method selected for the analysis and for the actual investigation consisted of a questionnaire survey among customers. The retail unit selected for the research was Electro World České Budějovice. An analysis of the shopping atmosphere of ElectroWorld České Budějovice shows that most customers perceive it positively. This can be confirmed and identified by the fact that customers return to this store and make repeated purchases.

The aim of this study is to investigate and identify perceptions, problems and challenges that may arise for wage-setting managers as well as individual employees when working with a performance-based payroll system. A letter of formal notice was sent to a recruitment company inviting them to participate in the study, which also included an explanation of the study’s purpose, approach and procedure. Data was collected through semi-structured interviews with nine participants, including the wage-setting manager. The study has given insight into how these participants perform in relation to the performance-based payroll system and the results of the study imply that their experiences vary to a great extent. The wage-setting manager believes that the payroll system is well-functioning. However, he finds challenges in creating a common interpretation of the salary criterias with his employees, as well as communicating the basis of his wage-setting decisions. For employees, results show that the payroll system contributes to experiences of increased motivation and development, as well as stress. Additionally, the study indicates that the results reflect a gender perspective as the women in the study are more prone to stress caused by the performance-based payroll system than men.

<p> </p><p>The purpose of this thesis is to understand the opinions and potential effects of objective and subjective assessments of performance as a basis for performance pay for blue-collar workers.</p><p>The study takes a qualitative approach to find out how and why four companies - Trelleborg Forsheda, Finnveden Powertrain, Isaberg Rapid and Parker Hannifin- work with salaries, incentive system and performance assessment the way they do.</p><p>The concept of individual salary is central in this thesis, and individual salary is based on four criteria; capabilities, performance, work demand and formal competence. These can be divided in subjective or objective criteria. Individual salaries also contribute to salary divergence, which in many studies have indicated higher performance. Important to remember is that it has to exist a purpose to salary divergence and how salary is diverged in the company is related to the goals and strategy of the company. If the company chooses to have performance based salaries- which is salary divergence- another question arise; what is good performance?</p><p>In organizations that have performance salaries, a group or an individual (often the middle manager) have to decide if a certain group of personnel performs good or bad. This can mainly be done in two different ways; objective performance assessment or subjective performance assessment. Objective performance assessment is based on numerical calculation of measures, which will form the basis for rewarding employees using a salary system that reward performance. Subjective performance measurements are based on judgment. Instead of relying on numerical calculations, one evaluates if the results reflect good or bad performance.</p><p>For both methods it is essential that the personnel feels that the salaries are fair, and that the salary system is clear and easy to understand. Something else that is important to understand is that employer and employee have different views in what is a fair salary.</p><p>Objective assessments are based on numerical calculations of measures, and one important property such measures have is that they don’t leave any room for excuses. Research indicate that performance pay has important motivation enhancing effects, but the profitability doesn’t always benefit from it. When monitoring costs are high, or product quality or long term thinking is required, hourly wages may be preferable. Tasks which are measured, will naturally be prioritized by the organization. This means that the choice of measures is very important. The amount of measures mustn’t be too high, and they have to be carefully considered. Subjective assessments are the opposite to objective ones. The advantages with subjective performance assessments are, among other things, that additional information which have surfaced during the period of measurements can be taken into consideration, errors in the measurement process can be corrected and unlucky circumstances can be dealt with. However, problems exist in unfair assessments, which are based on prejudice.</p><p>Findings in this report shows that profitable companies have large differences in their salary systems. This is also supported by other research. The company Isaberg Rapid AB only uses objective criteria, focused on simplicity and group rewards. Finnveden Powertrain on the other hand, has a system focused on individuals and subjective assessments. Some conclusions could be drawn; one of the most important being that connections between the type of activities and the salary system is positive, and that salary systems have to be updated and revised continuously.</p><p> </p>

The effects of a monetary reward and self-monitoring on reducing interdialytic weight gain (IWG) were compared for 6 hemodialysis patients in an outpatient setting. A single-subject experimental design (A-B-BC-B-BC) was used to examine each variable individually and in combination, with alternating phases to control for possible sequencing effects. Monetary reward (50 cents - $3) was administered in a titrated manner according to standardized criteria, ranging from 3 % and 4% of patients' dry weight on weekdays and weekends, respectively, to 3.5% and 4.5% for weekdays and weekends. Self-monitoring involved recording daily fluid and diet intake. Results indicated that by the end of the treatment program, the 6 participants averaged a 14% reduction in weekday IWG and a 15.45% reduction in weekend IWG; however, due to significant variability, it cannot be concluded that the reductions are treatment effects. Four out of 6 participants reduced their average IWG for both weekends and weekdays by .75 kg (1.65 lb.). The average weekend reduction for these 4 participants was .85 kg (1.87 lbs.) while the average weekday reduction was .65 kg (1.43 lb.). All 6 participants showed reductions in weekday IWG that averaged .53 kg (1.17 lb.). However, only 2 participants demonstrated IWG reductions that could be attributable to either of the 2 treatment variables. The standardized dry weight criterion for assessing fluid adherence may have posed excessively stringent demands on participants, as only 1 of the 6 participants actually met the criterion. Future research should address the role of nonspecific treatment factors, as well as patient characteristics and responsivity to particular treatment components in an effort to identify those factors responsible for behavior change in this population.