Este trabalho tem o objetivo de analisar a emergência de novos partidos políticos no Brasil entre 1979 e 2015 visando a compreender se o arcabouço legal é suficiente para explicar este fenômeno. Com base na literatura de Ciência política, estudamos a formação de novas organizações partidárias na Nova Democracia a partir de três dimensões: aspecto político, contexto socioeconômico e arcabouço legal. A pesquisa está dividida em quatro capítulos: sendo que o primeiro consiste em uma revisão da literatura sobre novos partidos e o segundo é destinado às considerações metodológicas que orientaram o trabalho. O terceiro capítulo analisa o surgimento de novos partidos no Brasil sob a ótica do contexto político, do aspecto socioeconômico e do arcabouço legal de acordo com os cenários dos seis períodos históricos recortados: 1979 a 1984, 1985 a 1989, 1990 a 1994, 1995 a 2002, 2003 a 2010 e 2011 a 2015. Dentro de cada um destes períodos, as variáveis foram classificadas como incentivadoras ou inibidoras em relação à criação de novos partidos. Por fim, o último capítulo é dedicado a responder ao problema de pesquisa, articulando as análises dos períodos de forma comparada. Os resultados encontrados confirmaram a hipótese de que um arcabouço legal é necessário para compreender o surgimento de novas organizações partidárias, mas não é suficiente para explicar este fenômeno, que é complexo e multicausal. / This paper aims to analyze the new political parties’ emergence in Brazil between 1979 and 2015 in order to understand if the legal framework is sufficient to explain this phenomenon. Based on the Political Science literature, the formation of new parties is studied from three variables: political, socioeconomic and legal framework. This research is divided in four chapters: the first consists in a literature review about new parties’ formation and the second is dedicated to the methodological considerations that guided this study. The third chapter analyses the new political parties’ emergence in Brazil considering political, socioeconomic and legal aspects according to the scenarios of the six historical periods determined: 1979 to 1984, 1985 to 1989, 1990 to 1994, 1995 to 2002, 2003 to 2010 and 2011 to 2015. For each period, the variables were classified as encourager or inhibitor of new parties’ formation. The last chapter articulates the analysis of the periods in a comparative perspective. The results confirmed the hypothesis: the legal framework is required to understand new parties’ formation, even though it is not enough to explain this phenomenon, which is complex and multifactorial.

The presented master thesis focuses on incentive tourism. The thesis presents general definition and theoretical base for incentive tourism, and subsequently the issue is applied to the selected segment {--} the youth. Dealing with the youth segment, the thesis focuses mainly on a specific area of incentive tourism, motivational tourism. The main input factors of motivational process are described for a particular group of motivational tourism products. The research in the field of motivational tourism carried out in the thesis is fully located in Czech environment. Planning and implementation of particular product {--} entering adaptation course {--} is one of the components of the presented master thesis. The theoretical findings are supported by two field studies: evaluation of both quantitative and qualitative research and elaboration of case studies for the specific products.

I have concentrated my diploma work to the system of motivation and stimulation. As a subject of my study I chose the company AISIN EUROPE MANUFACTURING CZECH s.r.o. that currently employs 270 people. Its motivation and stimulation system has got very sofisticated structure for motivation and stimulation of the employees. As a method of my work I have chosen investigation by questionnaire, interview and observation. The questionnaire that became a starting point of my study was based on theoretical knowledge and features important for evaluation. The goal of the investigation was to analyze attitude of the employees to the individual motives and motivators and herewith to find out how they perceive fulfilment of those factors by the company. Answers to each question are displayed in a graph and a chart which are accompanied by the results and discussion. Inquired group of employees covered all the departments in the company. Getting to know the wide range of motivation and stimulation means in the company, I found out that the company AISIN EUROPE MANUFACTURING CZECH s.r.o. prefers material remuneration and offering benefits to the employees. Regarding remuneration, I would propose to apply flexible component of the salary that a manager could use to valuate a subordinate more often, respectively in one month period. Regarding communication and information flow, I would recommend to install digital mean of sharing information and also to place it close to the employee entrance in order to announce the changes to the employees as soon as they enter the plant. Another proposal for improvement is to start operation of company buses for the employees. Thereby the company might recruit qualified manpower also from locations close to premises of the company but currently without good trasportation service.

The objective of this thesis is to empirically assess how the tax incentives of Law 11,196/05 have affected the landscape of private industrial innovation in Brazil. The main point is to verify to what extent this tax relief has contributed to the fostering of innovation in the country. To achieve this broad objective, three specific research questions were devised as axes of investigation, and they are addressed in each of the stand-alone papers that comprise this thesis. I begin by assessing whether the incentives have impacted the volume of innovation investment of beneficiary firms. This first analysis also considers the effect of the policy on innovation outputs and firms\' performance. The second research question considers the behavioral additionality, estimating changes caused by the incentives on the composition of the bundle of innovation investments and on the type of innovation pursued by firms. The third investigation assesses whether the reduction of the tax burden has attracted international innovation investment by diverting it from alternative destinations, thus testing the \'footloose R&D\' argument for the Brazilian case. The first two papers use microdata on Brazilian firms from the Industrial Innovation Survey (PINTEC) and other sources, and the impact is estimated through propensity score matching with difference-in-differences. The third study relies on aggregate country data, mainly on activities of foreign affiliates of U.S. multinationals and international patent applications; and panel data estimators are applied to measure and test the correlation of the Brazilian policy with international innovation investment directed to other countries. The main findings of the thesis are: (a) the average impact of the policy on R&D expenditures in 2011 was around five hundred thousand Brazilian reais, or 6.8% of the mean R&D spending of beneficiary firms, which is less than the average benefit per firm in the same year, suggesting some level of crowding-out in the short-run; (b) incentives also positively affected the size of R&D personnel (average effect represents 16% of the average size of R&D staff); (c) the policy raised the chances of firms to innovate between 2009 and 2011 by 16%; (d) incentives positively impacted company\'s growth around 5% of the mean number of employees of incentivized enterprises in 2011; (e) R&D intensity of the bulk of innovative activities increased 9.5% because of the incentives; (f) part of the R&D increase was counterbalanced by a reduction effect on spending with acquisition of external knowledge and introduction of innovations in the market; (g) beneficiary firms hired more researchers with undergraduate degrees only as an effect of the policy (18.5% of the average number of their research personnel with such educational level); and (h) in the case of multinational groups, the increase in innovation investment does not seem to have been caused by the diversion of investment from other countries. The empirical investigations present clear evidence of the three dimensions of policy impact: input, output and behavioral additionality. A number of implications are drawn from the studies for the improvement of the policy design. / O objetivo desta tese é avaliar empiricamente os impactos dos incentivos fiscais da Lei 11.196/05 na inovação industrial brasileira. O ponto central é identificar em que medida essa redução tributária vem contribuindo para impulsionar a inovação no país. Para atingir esse objetivo, três perguntas de pesquisa foram concebidas como eixos de investigação, cada uma sendo abordada em um dos ensaios que compõem esta tese. A primeira questão é se os incentivos fiscais elevaram o volume de investimentos das empresas beneficiárias em inovação. Essa primeira análise também considera o efeito da política sobre os resultados desses investimentos e desempenho das firmas. A segunda parte pergunta de pesquisa considera os efeitos da política sobre o comportamento das empresas, estimando as mudanças ocasionadas na composição dos investimentos e no tipo de inovação perseguido pelas firmas. O terceiro ponto de estudo é se a redução da carga tributária atraiu investimentos internacionais em inovação em detrimento de outros países, testando o argumento de \'footloose R&D\' para o caso brasileiro. Nos dois primeiros trabalhos são utilizados microdados de empresas brasileiras constantes da Pesquisa de Inovação Industrial (PINTEC) e outras fontes, sendo aplicado o escore de propensão com diferenças-em-diferenças para estimar o impacto. O terceiro estudo baseia-se em dados agregados de países, essencialmente sobre atividades de filiais estrangeiras de multinacionais norte-americanas e pedidos internacionais de patentes, sendo aplicados estimadores de painel para mensurar e testar a correlação da política fiscal brasileira com o investimento internacional em inovação direcionado para outros países. As principais conclusões da tese são: (a) o impacto médio da política nos gastos em P&D em 2011 foi de aproximadamente quinhentos mil reais, ou 6,8% da média dos investimentos em P&D das firmas beneficiárias; esse valor é inferior ao benefício médio por firma no mesmo ano, o que sugere algum nível de crowding-out da política no curto prazo; (b) os incentivos também afetaram positivamente o tamanho das equipes de pesquisa (efeito médio representa 16% do tamanho médio das equipes de P&D); (c) a política elevou as chances das firmas inovarem no período de 2009 a 2011 em 16%; (d) os incentivos impactaram positivamente o crescimento das firmas em cerca de 5% da força de trabalho das firmas beneficiárias em 2011; (e) a intensidade de P&D no conjunto de atividades inovativas cresceu 9,5% devido à política; (f) parte do incremento em P&D foi contrabalanceada por um redução nos gastos com aquisição de conhecimento externo e introdução de inovações no mercado; (g) empresas beneficiárias elevaram a contratação de pesquisadores com diploma de graduação (18.5% do número médio de pesquisadores com esse nível educacional nas firmas beneficiárias em 2011); e (h) no caso de grupos multinacionais, o aumento nos investimentos em inovação não parece ter sido causado pela realocação de investimentos de outros países. As análises empíricas apresentam evidência das três dimensões de impacto da política fiscal: insumos, resultados e comportamental. Diversas lições são extraídas dos estudos para o aprimoramento do desenho da política.

A presente pesquisa tem por objetivo analisar a dinâmica histórica institucional do financiamento da cultura, no Brasil e na França, no âmbito federal e central, respectivamente. Dessa forma, procurou-se examinar o contexto histórico de ambos países, em quase 60 anos. A escolha desses países se deu devido às distintas abordagens ao tema. O caso francês remete à intervenção estatal e ao financiamento direto (orçamento público), enquanto o caso brasileiro apresenta maior ênfase no mercado privado e financiamento indireto, em especial o mecenato (leis de incentivo fiscal). Para tanto, empregou-se a teoria do Institucionalismo Histórico para entender o desenvolvimento do campo, analisando-se aqui a interação entre atores, interesses e idéias, o que nos permite identificar os acontecimentos que levaram a um gradual processo de mudança institucional. A fim de complementar a análise teórica foram coletados dados, por meio de análise bibliográfica e documental, e pela realização de entrevistas, o que permitiu a interpretação e sintetização das informações, diante de uma análise histórica descritiva, com o intuito de compreender o atual formato de financiamento para o campo cultural, resultando em um estudo comparado entre Brasil e França. Ao longo dessa pesquisa foi possível verificar que ambos os países utilizam as duas formas de financiamento, adotando assim um modelo misto para a cultura. Sendo assim, o presente estudo tem por finalidade apontar a dinâmica histórica do financiamento para a cultura no Brasil e na França, buscando assim contribuir para o debate de financiamento das políticas culturais / This research seeks to analyze the evolutionary process of financing culture in Brazil and France at both the federal and central level. Thus, its purpose is to examine the historical context of both countries in nearly 60 years. These countries were chosen because they provide different approaches to the subject. The French case refers to state intervention and to direct financing (public budget), while the Brazilian case emphasizes on the private market and indirect financing, especially patronage (fiscal incentive laws). To do so, we used the theory of Historical Institutionalism to understand the development of the field, analyzing here the interaction between actors, interests and ideas, allowing us to identify the events that led to a gradual process of institutional change. In order to complement the theoretical analysis, data were collected through bibliographical and documentary analysis and by conducting some interviews as well. This enabled us to interpret and synthesize the given information and mold it into a descriptive historical analysis, aiming to understand the current financing format for the cultural field, which resulted in a comparative study between Brazil and France. It was possible to verify in this research, that both countries use both financing forms, therefore adopting a mixed model for culture. Thus, this study aims to identify the evolution of financing for culture in Brazil and France, seeking to contribute to the debate of cultural policies financing

nÃo hà / The purpose of this study is to analyze the survival of companies located in the State of Ceara and beneficiary of tax incentive within the Industrial Development Fund, specifically within the Industrial Development Incentive Program. Such benefit was created in 1979 and is currently the main fundraising tool of the new companies or the expansion tool of the existing companies in the State.The statistical technique of survival analysis of the nonlinear KAPLAN-MEIER nonparametric method was used, comparing the results of the beneficiary companies with the results of the non-beneficiary companies within the Industrial Development Fund/Industrial Development Incentive Program. The study took into consideration the location, the economic activity developed, the percentage of benefit and the turnover of the companies.The results demonstrate that the survival of the beneficiary companies is clearly superior to that of the non-beneficiary companies regardless their location, economic activity or size. The study also points out that segments of activity in which even the beneficiary companies present low survival indicators shall be subject to a scrutinized analysis by policy makers in the development of the State. / O objetivo do presente estudo à analisar a sobrevivÃncia de empresas localizadas no Estado do Cearà e beneficiÃrias de incentivos fiscais no Ãmbito do Fundo de Desenvolvimento Industrial - FDI, especificamente no Programa de Incentivo ao Desenvolvimento Industrial - Provin. Este benefÃcio foi criado em 1979, permanecendo atà hoje como o principal instrumento de captaÃÃo de novas empresas ou ampliaÃÃo das jà existentes no Estado. Foi empregada a tÃcnica estatÃstica de anÃlise de sobrevivÃncia a partir de modelos nÃo-lineares, utilizando-se o estimador nÃo-paramÃtrico de KAPLAN-MEIER, comparando-se, sempre que possÃvel, os resultados das empresas beneficiÃrias com os resultados obtidos para empresas nÃo-beneficiÃrias do FDI/Provin. O estudo levou em conta a localizaÃÃo, a atividade desenvolvida, o percentual do benefÃcio e o nÃvel do faturamento das empresas.Os resultados demonstraram que a sobrevivÃncia das empresas beneficiÃrias à nitidamente superior ao das empresas nÃo-beneficiÃrias, independente de localizaÃÃo, setor de atividade ou tamanho da empresa. Chama atenÃÃo, entretanto, segmentos de atividade nas quais, mesmo as empresas beneficiÃrias, apresentam baixos Ãndices de sobrevivÃncia e que, portanto, devem ser objeto de anÃlise mais acurada por parte dos formuladores das polÃticas de desenvolvimento do Estado.

Professional Services Firms promote knowledge sharing cultures to maintain consistency in the internal flow of organizational knowledge. Building a knowledge sharing culture takes tough time. Enterprises make lot of efforts to share knowledge in effective way by adjusting the influencing factors like changing the organisational structure and culture, motivation and evaluation mechanism etc. Any knowledge management strategy designed to improve business performance must address the component “organizational culture” that includes behaviours, norms and practices. Organisation needs to promote knowledge sharing by adopting various methods for motivating employees, so they successfully diffuse their knowledge.The purpose of this case study was to explore the different issues faced by global Professional Services Firms while promoting knowledge sharing culture at their local branch. It was interesting to figure out that how a global „Professional Services Firm‟ promotes knowledge sharing culture at their local branch. Aim was also to highlight how these firms can change employee‟s „knowledge-hoarding behaviours‟ to „knowledge-sharing behaviours’ with the help of incentives and rewards.A qualitative exploratory case study was conducted by adopting social constructivist worldview. The research settings for our research were the Ernst & Young (Växjö) branch. Data was collected through observations and interviews. To assist the data collection phase, we have taken permission to observe their daily practises of knowledge sharing twice in a month.The main findings conclude that „Working as a unit‟ and „spirit of helping everyone‟ is a key to promote knowledge sharing culture at global Professional Services Firm‟s local branches. „Low power distances‟ as in „Nordic culture‟ provides solid platform for global Professional Services Firms to promote knowledge sharing culture. This is actually a good way of promoting knowledge sharing culture by decreasing level gap. Findings show that by decreasing level gaps and helping juniors, knowledge can become organisational rather than individual. Our investigation indicates that this local branch hasn‟t adopted any incentive programmes specifically for knowledge sharing. They are managing knowledge sharing with Nordic or Swedish way of working. Non-monetary incentives can be useful to motivate and reinforce specific behaviours of individuals. It can also helpful to boost up cooperative behaviours while working in teams. Professional Services Firms can win the battle of developing a true knowledge sharing culture by working as a unit, reducing power distances and motivating employees.

The diploma thesis deals with proposal of improvement of the incentive system of the chosen company, which basic theoretical recruitment knowledge is applied to, particularly from the area of employee’s motivation and job satisfaction, which are one of key factors affecting the whole company success. The main goal of this thesis is to suggest the improvement of company’s incentive program to increase staff motivation.

Submitted in fulfillment of the requirements for the Degree of Masters in Management Sciences Specialising in Human Resources Management, Durban University of Technology, Durban, South Africa, 2017. / This research project was aimed to investigate the impact of extrinsic rewards on employee motivation and organisational effectiveness at ZFC Limited in Zimbabwe. In the globalised environment, it is of important to ensure a motivated workforce because employees are the only asset that appreciates in value over time, thereby directly contributing to organisational outcomes. Employee motivation has been a major problem in manufacturing companies in Zimbabwe, due mainly to poor salaries and pecuniary benefits such as transport allowances and bonuses. The main objectives of the study were to determine employee perceptions of extrinsic rewards, ascertain the relationship between extrinsic rewards and employee motivation and determine the effect of extrinsic rewards on organisational effectiveness. The study adopted a quantitative paradigm, which entailed a structured questionnaire being distributed to respondents. The structured questionnaire comprised Section A and Section B. The sample size was 140, which was derived from a target population of 280 employees through the systematic sampling technique. The researcher used the personal method in distributing and collecting questionnaires to sample respondents and 98 completed questionnaires were returned. This equated to a high response rate of 70%. Furthermore, the data collected was analysed using the Statistical Package for Social Sciences (SPSS) Version 24.0 for Windows. Upon completion, the entire dissertation was checked for plagiarism through the TURNITIN program. The study found that salaries, bonuses and transport allowances were amongst the top extrinsic rewards at ZFC Limited in Zimbabwe. Good financial rewards are vital in influencing the behaviour of employees, as well as in enhancing organisational outcomes. The researcher recommended that ZFC Limited should consider reviewing the reward system, offering competitive financial rewards and timeously rewarding employees. The research project concluded with directions for future research on the role of extrinsic rewards on employee behaviour. / M

Ce travail doctoral traite de l’influence du contrat de rémunération du dirigeant, et plus particulièrement des caractéristiques incitatives de la rémunération en titres, sur les décisions prises par l’entreprise. Nous nous proposons en particulier d’apprécier l’effet de l’articulation des incitations financières à la prise de risque et à la performance boursière sur le niveau de risque de l’entreprise. Le travail, essentiellement empirique, s’appuie sur un échantillon d’entreprises américaines issu des bases de données Compustat et Execucomp sur la période 1992-2005. Quatre dimensions du risque de l’entreprise sont successivement abordées. Un premier chapitre se propose de définir de manière exploratoire un lien possible entre les caractéristiques incitatives de la rémunération du dirigeant et le niveau de contrainte de financement auquel l’entreprise fait face. Un deuxième chapitre se propose d’analyser empiriquement l’influence des caractéristiques incitatives de la rémunération du dirigeant sur le risque d’investissement notamment appréhendé par la R&D. Dans un troisième chapitre, nous nous intéressons aux déterminants du niveau d’endettement recherché par l’entreprise. Nous utilisons, pour ce faire, un modèle d’ajustement dynamique. Enfin dans un quatrième et dernier chapitre, nous analysons les déterminants du risque de défaut de l’entreprise mesuré par l’indicateur de distance au défaut. Le résultat essentiel de ce travail doctoral est que les caractéristiques incitatives à la prise de risque ne conduisent le dirigeant à prendre du risque que si, simultanément, la sensibilité de sa rémunération à la valeur créée est suffisante. / The purpose of this work is to analyze the influence of CEO’s compensation package on the risk taking behavior of the firm. We focus on the financial incentives contained in equity based compensation and their interaction. Our sample consists of US firms for the period 1992-2005. The data come from the Compustat and Execucomp databases. The purpose of the first chapter explores the link between CEO’s compensation and the financial constraints of the firm. In a second chapter, we empirically analyze the effect of financial incentives on the risk of investment. We use Research and Development expenses level as a proxy of the risk of investment. In a third chapter, we focus on target debt leverage level determinants using a dynamic adjustment model. In the last chapter we analyze default risk determinants. The main result of this work is that the efficiency of risk incentive is highly dependent of CEO’s performance incentive reaching a given threshold.