The subject of my thesis "The motivation and stimulation of employees some company" is to analyze the issue in the company JAP Trading Ltd. The theoretical part presents a theoretical background of the issue. The practical part is focused on analyzing the current incentive program in the company JAP Trading Ltd. The last part is a presentation of possible recommendations that will lead to more effective employee motivation in the company.

The purpose of this grounded theory research was to determine what differentiates people with disabilities who leave Social Security Disability Insurance (SSDI) benefits due to increased income from those who cannot. Fifteen individuals, former and current participants in a Medicaid Buy-In program, were interviewed. Within the context of health and disability, four theoretical propositions were identified: education, opportunity to work, interpersonal support, and secure housing. Higher benefit levels were also found to be an effective barrier for many.

京都大学 / 0048 / 新制・課程博士 / 博士(農学) / 甲第20435号 / 農博第2220号 / 新制||農||1049(附属図書館) / 学位論文||H29||N5056(農学部図書室) / 京都大学大学院農学研究科生物資源経済学専攻 / (主査)教授 栗山 浩一, 教授 福井 清一, 教授 伊藤 順一 / 学位規則第4条第1項該当 / Doctor of Agricultural Science / Kyoto University / DGAM

Today there are requirements for large companies in Sweden to draw up sustainability reports to demonstrate their responsibility towards society and the environment. To achieve successful sustainability work, activities must be applied at all levels of the company. The company's CEO, who acts on behalf of the company's board and is responsible for the day-to-day management, is therefore assigned for the company's sustainability work. The CEO's incentive program has traditionally been characterized by financial goals, today the incentive programs also include sustainability goals. CEO salaries have increased in recent years, which has raised skepticism among the company's stakeholders regarding the effect of sustainability goals in the incentive programs. The purpose of the essay is to investigate which compensation and whether the presence of sustainability goals in the CEO's incentive program relate to the company's sustainability performance. To investigate this, a quantitative method has been applied where a regression analysis has been carried out. The essay's selection includes Swedish listed companies on the lists Mid Cap and Large Cap. The results show that the basic salary and the presence of specific sustainability goals relate positively to the company's sustainability performance. Based on the results, the incentive programs for the CEO may need to be reconstructed to achieve increased sustainability performance. / Idag föreligger krav för stora företag i Sverige att upprätta hållbarhetsredovisning för att visa sitt ansvarstagande gentemot samhället och miljön. För att åstadkomma framgångsrikt hållbarhetsarbete måste aktiviteter tillämpas på alla nivåer i företaget. Företagets VD som agerar på uppdrag av företagets styrelse och har ansvar över den löpande förvaltningen tilldelas därför ansvar för företagets hållbarhetsarbete. VD:ns incitamentsprogram har traditionellt sett präglats av finansiella mål och idag innefattar incitamentsprogrammen även hållbarhetsmål. VD-lönerna har de senaste åren ökat vilket väckt en skepticism hos företagets intressenter angående effekten av hållbarhetsmål i incitamentsprogrammen. Syftet med uppsatsen är att öka kunskapen om vilka ersättningar, samt om förekomsten av hållbarhetsmål i VD:ns incitamentsprogram relaterar till företagets hållbarhetsprestanda. För att undersöka detta har en kvantitativ metod tillämpats där en regressionsanalys genomförts. I uppsatsens urval ingår svenska börsnoterade företag på listorna Mid Cap och Large Cap. Uppsatsens resultat visar att grundlönen och förekomsten av specifika hållbarhetsmål relaterar positivt till företagets hållbarhetsprestanda. Incitamentsprogrammen till VD:n kan utifrån resultatet behöva rekonstrueras för att uppnå ökad hållbarhetsprestanda.

京都大学 / 新制・課程博士 / 博士(農学) / 甲第23241号 / 農博第2448号 / 新制||農||1084(附属図書館) / 学位論文||R3||N5331(農学部図書室) / 京都大学大学院農学研究科生物資源経済学専攻 / (主査)准教授 三谷 羊平, 教授 伊藤 順一, 教授 梅津 千恵子 / 学位規則第4条第1項該当 / Doctor of Agricultural Science / Kyoto University / DGAM

本研究旨在探討銀行消費金融業務績效獎勵制度中，升遷制度及獎金制度對於業務人員績效表現的影響，同時探討業務人員個人背景對於績效表現的差異性。研究方法以個案分析法，藉由個案銀行業務人員實際的業績資料分析，深入了解各項激勵制度的設計對於業務人員績效表現的影響，以及各類不同背景的人員在績效表現上的差異。本研究的主要發現如下： 1.藉由升遷制度的設計，可以有效激勵業務人員發揮更高的工作績效。 2.獎金制度的設計，對於業務人員績效表現的影響： (1)調降獎勵門檻，對於激勵業務人員績效提升的效果不佳；而縮減獎勵總額，獎金的激勵效果降低，業務人員的績效表現變差。 (2)利用定額目標獎勵的方式，讓業務人員容易感受到領取獎金的價值，激勵業績達成的效果明顯。 (3)獎金率調降，業務人員認為投入－產出比率與過去不相等產生失望，績效表現下滑；給付頻率較長的遞延性獎金，無法有效提升業務人員的業績產出。 (4)手續費收入獎金的設計，可以增加業務人員向客戶爭取洽收手續費的誘因，以爭取獎金。 3.不同個人背景在績效表現上的差異：(1)男性業務人員的平均業績達成高於女性業務人員，(2)年齡在26至30歲的業務人員業績達成表現較佳，(3)未婚業務人員業績表現優於已婚的業務人員，(4)學歷愈高在業績的表現上有愈好的趨勢，(5)無工作經驗及曾任職銀行的業務人員業績表現較佳，二度就業的業務人員則相對表現較差。 / The primary purpose of this study is to explore how the work performance of consumer banking sales is affected by promotion programs, bonus programs, personal background and work experiences. A case study approach is applied to study the work performance of salespersons in a large-scale bank. The empirical results of this study are stated as follows： 1.Promotion programs can motivate salespersons to create higher performance. 2.Details of the influence of bonus programs includes: (1) lowering the threshold of paying bonus can hardly motivate salespersons to improve outputs. Reducing the amount of incentive can deteriorate the capacity of a salesperson, (2) the fixed amount of bonus for certain target makes salespersons feel the value of incentive easily, so that they can reach a higher level of performance, (3) the decline in bonus rate can reduce the performance of salespersons because of unequal input-output ratio. On the other hand, deferred payments of bonus can not motivate salespersons to increase outputs. (4) Fee income bonus can boost incentives for salespersons to charge more fees for customers. 3.The salesperson’s performance can be affected by personal background: (1) performance of male salespersons is superior to that of female ones, (2) the 26 to 30 year old salespersons reach higher level of performance, (3) unmarried salespersons perform better than married ones, (4) salespersons with higher education degrees tent to deliver higher performance, (5) salespersons without work experiences and the ones who have served in other banks perform better. However, salesperson of re-employment perform relatively poor.

Bakgrund och problem: Efter införandet av IFRS 2 ska svenska börsbolag behandla aktierelaterade ersättningar som en kostnad i redovisningen. Då detta inte krävdes tidigare, medförde de nya reglerna diskussioner om vilka konsekvenserna skulle bli. Frågan är om kostnadsföringen av dessa ersättningar lett till att bolag utformat sina aktierelaterade incitamentsprogram annorlunda efter införandet av IFRS 2. Syfte: Att undersöka om införandet av IFRS 2 har påverkat svenska börsbolags utformning av aktierelaterade incitamentsprogram samt förklara orsaken till en eventuell förändring. Metod/Empiri: Information har samlats in via årsredovisningar från 42 svenska noterade bolag under en tidsperiod av tio år. Datamaterialet analyseras genom observationer och regressionsanalyser där isolering sker av påverkan från företagsspecifika faktorer. Slutsatser: Studien visar på att förekomsten av optionsprogram minskar under åren 2003 och 2005 samtidigt som antalet aktieprogram ökar. Förändringen sker samtidigt som införandeprocessen av IFRS 2 och stämmer överens med antagandet om att kostnadsföringen av aktierelaterade ersättningar ligger bakom förändringen. Att kostnadsföring påverkar bolagsbeslut i utformning av incitamentsprogram överensstämmer med studier, som visar att beslutsfattare i bolag anser att bolagets intressenter koncentrerar sig på den redovisade vinsten. / Background and problem: Swedish listed companies treat share-based payments as an expense since the adoption of IFRS 2. The adoption meant a change compared to previous accounting treatment, which triggered discussions regarding the consequences of such expensing. The question is if the expensing of share-based payments resulted in changes in the design of share-based incentive programs. Aim: Investigate whether the adoption of IFRS 2 has affected the design of share-based incentive programs in Swedish listed companies and explain the reason for such change. Method/Empirics: Information has been collected through annual reports from 42 Swedish listed companies over a period of ten years. In order to analyze the impact of IFRS 2, observations are made together with regression analysis where the impact of firm-specific determinants is accounted for. Conclusions: The existence of option plans are reduced between 2003 and 2005, while the number of share plans is increasing. The change takes place at the same time as the implementation process of IFRS 2 and is consistent with the assumption that the mandatory expensing of share-based payments is causing the change. The reason for expensing affecting corporate decisions regarding share-based incentive programs is that decision makers believes that company stakeholders focuses on reported earnings.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This research is inserted in the Special Education Research Lineup from the Master Program of education at the Federal University of Santa Maria - UFSM. The interest in doing this work came from educational experiences lived in Extension Project "TIP Talent Incentive Program," that allowed me to observe, although informally, that the school did not have conditions to promote a process of education, with quality to high abitity students. Therefore, is really urgent to reflect and discuss the change of this process that happened at learning and development stages of students as a result of participation in the TIP. Thus, the theme is relevant and the interest in investigating the educational strategies undertaken in the TIP, contribute to the learning and development processes of a student with high abitity in the school s context? The goals that guide this research are: to establish relations between the educational strategies of TIP and those that occur in the context of the classroom; see how the educational strategies adopted in TIP contribute to the student prove their abitity in the classroom; identify teachers understanding about the contribution of the TIP in learning and development of the student in the school s context, and examine how the motivation and creativity of the student in the school s context relate to the activities proposed by TIP. The effectiveness of these goals required a direct contact with the school in which the student is enrolled. So this research sets itself as descriptive, qualitative analysis and framed in the profile of the characteristics of a Case Study. The instruments used to data collection were a semi-structured interview with the student s teachers and systematic observations made in the classroom regularly. It is important to emphasize that, recognition and attention up to students with higher abitity, through the adoption of specific educational strategies, are systematically supported, by the data obtained from this research, which showed that without a stimulus and appropriate educational strategies implemented in the school s programming, or in other spaces, as an example the programs of incentive, these students are subject to the risk of failure in school and have their claims its potential asleep. Therefore, the present investigation sought to contribute to undertake an attempt to clarify the issues relating to the theme of high abitity and processes of students learning and development, presenting the strategies undertaken in the educational TIP as an alternative to practical action that favors the potential s development of high skills students, which sometimes cannot express it and develop it fully in the school context. / A presente pesquisa está inserida na Linha de Pesquisa Educação Especial do Curso de Mestrado do Programa de pós-graduação em Educação da Universidade Federal de Santa Maria UFSM. O interesse em realizar este trabalho surgiu a partir das experiências pedagógicas vivenciadas no Projeto de Extensão PIT Programa de Incentivo ao Talento , momento que se observou, embora informalmente, que a escola não apresentava as condições reais para promover um processo de educação de qualidade aos alunos com altas habilidades. Destarte, urge a necessidade de refletir e discutir os processos de mudanças que ocorrem na aprendizagem e no desenvolvimento dos alunos, como resultado da participação no PIT. Assim, a temática é relevante e instiga o interesse em investigar se as estratégias educacionais realizadas no PIT contribuem para a aprendizagem e o desenvolvimento de um aluno com altas habilidades, no contexto escolar. Os objetivos que direcionam essa investigação são os seguintes: estabelecer relações entre as estratégias educacionais do PIT e aquelas que ocorrem no contexto de sala de aula; verificar como as estratégias educacionais adotadas no PIT contribuem para o aluno revelar suas habilidades em sala de aula; identificar o entendimento dos professores acerca da contribuição do PIT na aprendizagem e no desenvolvimento do aluno, no contexto escolar; e verificar como a motivação e a criatividade do aluno no contexto escolar relacionam-se com as atividades propostas pelo PIT. A efetivação desses objetivos exigiu um contato direto com a escola em que o aluno está matriculado. Assim esta pesquisa configura-se como descritiva, com análise qualitativa e enquadrada no perfil das características de um Estudo de Caso. Os instrumentos utilizados para a coleta de dados foram a entrevista semi-estruturada com as professoras do aluno e as observações sistemáticas realizadas na sala de aula regular. É importante destacar que, o reconhecimento e a atenção aos alunos com altas habilidades, mediante a adoção de estratégias educacionais especificas, são sistematicamente sustentados pelos dados desta pesquisa, os quais evidenciam que, sem um estímulo adequado e estratégias educacionais implementadas na programação escolar, ou em outros espaços, como exemplo, os programas de enriquecimento, esses alunos estão sujeito ao risco de fracassar em suas pretensões escolares e ter seu potencial adormecido. Portanto, a presente investigação pretendeu contribuir no sentido de empreender uma tentativa de elucidar as questões referentes à temática das altas habilidades e dos processos de aprendizagem e desenvolvimento desses alunos, apresentando as estratégias educacionais realizadas no PIT como uma alternativa de ação prática que favorece o desenvolvimento do potencial do aluno com altas habilidades, que, por vezes, nem sempre consegue expressá-lo e desenvolvê-lo plenamente no contexto escolar.

This thesis solves the problem of motivation system in the company Telconnect, Ltd. and notes and address any deficiencies of motivation system. New motivation system should excel its attraction and targeting the employees, but also minimized the financial intensity for the company. In my thesis are provided basic theoretical knowledge, practical solutions and suggestions, which could lead to total improvement of the system and effective work of employees.

This thesis deals with suggestions of appropriate changes in a concept of incentive system in the particular company. Changes will be suggested based on the theoretical background and the current state in the company. The proposed solutions will be used as a concept for increasing the satisfaction and loyalty of workers, to reduce the sickness and fluctuation and on the basis of these sub-goals to improve performance throughout the organization.