O presente trabalho busca verificar qual a influência da tributação sobre os incentivos dos sistemas de remuneração e se o efeito da tributação e de incentivos diferencia-se entre níveis hierárquicos. A literatura de teoria de agência sugere que maior ênfase nos propósitos de incentivo da remuneração culminará em maior proporção de pagamentos via bônus anuais. A consulta da legislação tributária, por sua vez, cria a expectativa de que a priorização de propósitos tributários na determinação das formas de remuneração refletirá em maior proporção de participação nos lucros. Essa ordenação diferenciada é adequada a perspectiva da teoria do trade-off, que argumenta que a ênfase em um fator gera um efeito inverso em outro, e que diante disso, as organizações procuram equilibrar as dimensões consideradas. Além disso, é esperado que, em função de mais níveis de monitoramento e também em função da menor precisão de opções de ações para níveis hierárquicos mais baixos, apresente-se ênfase em propósitos de incentivo na remuneração executiva enquanto se priorize propósitos tributários na remuneração de média gerência. Para a análise empírica destas relações, os dados foram coletados por meio de questionário enviado para as empresas que publicaram balanços no ano de 2012 e participaram da base da Revista Exame, Melhores e Maiores, bem como, numa segunda análise empírica, coletou-se dados disponíveis no relatório de referência, disponibilizado pela Comissão de Valores Mobiliários. A principal expectativa do trabalho é de que efeitos tributários sejam importantes na determinação da forma como se dá a remuneração, principalmente no que tange a escolha pela Participação nos Lucros ou Resultados. Os resultados suportam essa expectativa. Quanto a importância de incentivo, identificou-se que todas as formas de remuneração citadas são usadas com esse propósito, no entanto, participação nos Lucros ou Resultados foi a que apresentou um efeito significativamente inferior às demais. Já em relação ao efeito tributário, a hipótese é confirmada, sugerindo a ênfase no uso de Participação nos Lucros ou Resultados. Além disso, especificamente em relação a Participação nos Lucros ou Resultados, verificou-se uma interação significante entre incentivos e tributação o que sugere a existência de um trade-off na escolha entre esses propósitos, ou seja, ao priorizar o propósito tributário está-se sacrificando o propósito de incentivo, em relação a Participação no Lucros ou Resultados. No que se refere a diferenças quanto a níveis hierárquicos, não foram identificados resultados significantes. / This study seeks to evidence the influence of tax considerations on incentives in compensation systems, as well as establish whether tax and incentive effects differ across the organization\'s structure. Agency theory literature suggests that a greater emphasis on incentive purposes leads to a higher proportion of annual bonuses in compensation packages. Tax legislation, on the other hand, presents the expectation that a prioritization of tax purposes will be reflected in a greater proportion of profit and gain sharing when determining compensation packages. These differing orders are congruent with the perspective based in trade-off theory, which posits that a greater emphasis on one factor creates an opposite effect on another, and in light of this, companies seek to set a balance between various items under consideration. Beside this, an emphasis on incentive-based goals is expected in executive compensation when tax considerations take precedence over that of middle management, as a result of increased supervision and the lesser need for stock options at lower levels of the organization\'s structure. In order to analyze these relationships, empirical data were gathered using a questionnaire submitted to the companies that both reported balance sheets in 2012 and participated in the Biggest and Best (Melhores e Maiores) ranking published by Exame magazine in 2013, following which data were also gathered from the companies\' reference forms for a secondary empirical analysis, as provided by the CVM (Comissão de Valores Mobiliários). The main expectation of this study is that tax effects are significant in the determination of how compensation is structured, particularly in respect to the decision to use Profit and Gain Sharing. The results support this claim. Regarding the importance of incentives, it was shown that all of the types of compensation in question are used pursuing this aim; however, profit and gain sharing displayed a significantly lesser effect than the others. Concerning tax effects, the hypothesis is confirmed, suggesting more intense use of Profit and Gain Sharing. Further, and in relation to Profit and Gain Sharing specifically, a significant interaction between incentive and tax considerations was shown, suggesting the existence of a trade-off inherent to the selection of the same, or rather, when tax considerations take priority, incentives purposes are sacrificed in the case of Profit and Gain Sharing. No significant results were established regarding differences across the organization structure.

L'analyse du dispositif législatif reconnaissant des droits aux personnes handicapées nous conduit à nous interroger sur son utilité au regard des objectifs poursuivis, notamment l'intégration et l'autonomie. La mise en place d'un statut induit une opération de catégorisation. Basée sur une différenciation des personnes handicapées, celle-ci comporte en elle-même un risque de stigmatisation. En outre, bien que la différenciation des droits tende principalement à un traitement égalitaire, les textes consacrent parfois leur exclusion. L'approche catégorielle adoptée peut ainsi conduire à la mise à l'écart de la personne handicapée. Par ailleurs, le dispositif législatif vise à assurer l'autonomie de la personne handicapée. L'enfermement de la personne handicapée qu'il induit constitue un obstacle à la reconnaissance de cette dernière en tant que personne. Cependant, une approche renouvelée des situations de handicap est perceptible. Celle-ci doit être poursuivie car l'appréciation de l'efficience des droits reconnus à la personne handicapée révèle le caractère perfectible du statut. / The analysis of the laws and regulations recognizing rights for the disabled persons leads us to wonder about the utility of such laws and regulations towards the pursued objectives, in particular integration and autonomy. The implementation of a status leads to an operation of categorization. Based on a differentiation of the disabled persons, this categorization entails a risk of stigmatization. Moreover, although the differentiation of rights aims mainly at an equal treatment, laws and regulations sometimes confirm exclusion of disabled persons. The chosen category-specific approach can thus lead to the exclusion of the disabled person.Besides, laws and regulations aim at ensuring the autonomy of the disabled person. The confinement of the disabled person which such laws and regulations lead to constitutes an obstacle to the recognition of the disabled person as a person. However, a renewed approach of the different situations of handicap is perceptible. This approach shall be pursued as the assessment of the efficiency of the rights granted to the disabled person reveals that the status is perfectible.

This thesis outlines the structural problems that, affect the operation of the Workers' Compensation Board within the industrial economy of B.C. The study confines itself to the years between 1972 and 1937, a period in which workers' compensation in B.C. underwent political and economic transformations under the governmental aegis of the New Democratic Party government and then the Social Credit Party. In order to understand the ostensibly contradictory functions of the WCB, a partially autonomous component of the state, liberal-pluralist and Neo-Marxist models are compared and contrasted. The thesis concludes that the UCB serves two principal functions: capital accumulation and legitimation of the status quo. Historical and contemporary evidence shows that the WCB continues to serve the interests of employers at the expense of workers. Low government expenditure on health and safety safeguards, delaying of workers' claims, weak penalties against employers violating safety legislation, the chronic scarcity of safety inspectors, and the habitual undercompensation of claims, are clear indications that the WCB puts costs ahead of workers' health. The WCB's rejection of radical solutions to the problems, solutions likely to offend employers, is further evidence of the pro-capital bias of the WCB. Thus the study rejects the liberal-pluralist interpretive framework and reaffirms the structuralist, interpretation as an appropriate schema for understanding how the WCB operates within a capitalist economy. Alternatives to the WCB policy such as a universal disability plan, are explored. The chief method of investigation used in this research study was to interview workers and their representatives, lawyers specialising in the WCB, and WCB staff. Available WCB data and various evaluative reports on the WCB were important secondary sources of information. / Arts, Faculty of / Sociology, Department of / Graduate

Compensation Services manages return to work, wage loss, pension and health-care benefits to injured workers, and those suffering from occupational diseases. This thesis presents the methodology and results of a comprehensive study conducted to determine the relationships between existing performance measures, quantify the factors influencing these performance measures, and deterrriine relative efficiencies across case management operations. We use principal components analysis, cluster analysis, and multiple regression to derive the relationships between performance outcomes and influencing factors. We then use data envelopment analysis, incorporating these multiple inputs and outputs, to assess overall relative efficiencies and set performance targets. The analysis has brought about an increased understanding of service delivery location performance and performance measurement. Results may be used to provide managerial decision support, communicate best practices, and serve as a basis for further efficiency or quality initiatives. The factors accounted for in the multivariate analysis can explain between 20% - 50% of the variability in key performance outcomes across case management desks. The overall efficiency analysis revealed strong performers both within case management offices and across regions. Four case management offices consistently contain strongperforming case management desks across several methods of evaluating efficiency. Transferring best practices has the potential to significantly increase relative efficiency improvements for case management desks across the province. / Business, Sauder School of / Graduate

The challenges in human resource allocation drive the present project. Conducted at an office of the Workers' Compensation Board of British Columbia (the WCB), the project aims at developing a simulation model of claim management operations to facilitate decision-making in resource allocation. In this context, resource allocation refers to the alignment of staff to claims. The components of the problem include the number of staff required and the types of staff required, given targeted system performance. The volume of claims, the profile of claims, the Workers Compensation Act, the board's business guidelines and the board's operational targets all influence staffing requirement. It is far from straightforward to answer the following questions: what is the optimal level of staffing? What is the right mix of skills? And what is the proper alignment of staff with claims? How will the system perform given a certain staffing level? How will change in the profile of incoming claims influence staffing requirement? A discrete-event simulation model was developed as a decision support tool in this project. The model was used to evaluate several resource allocation scenarios. Simulation showed that timeliness measures such as time to decision and time to closure would improve with additional resources, but the improvement was not drastic. At the staffing level of 14, compared to the current level of 12, time to decision for unadjudicated claims would reduce by 6%. Simulation further showed that specialization of staff by claim type might have a negative impact on system performance measures, because economics of scale were compromised. Finally, simulation showed that if Site Visits, a required procedure for adjudicating claims related to Activity-Related Soft Tissue Diseases, could be conducted by dedicated personnel, time to decision for these claims might reduce by as high as 60%. / Business, Sauder School of / Graduate

Workers’ compensation insurance (WCI) is the highest cost to an employer following accidents. It is needed to predict the benefits value without taking into account the past records of an employee, which is not readily available in most cases. Employment and workers’ compensation data were acquired from the Bureau of Labor Statistics and the National Academy of Social Insurance, respectively. The statistical model was developed with SAS using multiple regression and the process was simplified using analysis of covariance (ANCOVA). The model predicted future values of workers compensation given a known number of covered workers for all U.S. states. The model is statistically proven to be fit for all states. The states were compared on the basis of percentage deviation from the actual values. By using this model, insurance companies and policymakers can have better understanding of workers’ compensation trend and they can quotes premiums and develop policies more accurately.

This Master’s thesis subject is communication link modeling, what means exploring and subsequent connect of blocks QPSK modulator – raised cosine filter – quadrature modulator – nonlinear amplifier – quadrature demodulator – raised cosine filter – QPSK detector. All work proceeded in simulation world VisSim 6.0, manual of this software is opened in this thesis. Individual blocks are analyzed in this scheme including description and configuration. Main theme was exploring error rate of transmission in modulator imbalance, using nonlinear amplifier TWTA or in calculations in fixed and floating point. Theoretically is examined and practically implanted method of modulator imbalance compensation. Circuits with QPSK and 16QAM modulator were analyzed. Circuits are filled in with transparent tables and graphs. In the end of this thesis is applied to generating of source codes in C language by the help of upgrade C-Code, which can be useful in practical realization on DSP.

Récemment, le robot dirigeable a attiré l'attention de plus en plus des chercheurs grâce à ses avantages par rapport à d'autres aéronefs, tels que la capacité de VTOL, le vol stationnaire et à basse vitesse, une grande autonomie, et une interaction Homme-Robot sûre, etc. Ainsi c'est une plate-forme idéale pour diverses applications d'intérieur. Dans cette thèse, nous étudions la modélisation et le contrôle du mouvement d'un robot dirigeable d'intérieur et développons un prototype pour les opérations intérieures comme la surveillance. Le travail est composé de parties théoriques et pratiques. Concernant la partie théorique, d’abord, sous des hypothèses raisonnables, le modèle dynamique à 6-DOF est simplifié et divisé en deux parties indépendantes: le mouvement de l’altitude et le mouvement dans le plan horizontal. Ensuite, à fin d'assurer la précision de la modélisation et du contrôle, le modèle nominal est complété par des termes de perturbation qui sont estimés en temps réel et compensés dans les contrôleurs conçus. Des simulations sont effectuées pour vérifier les performances et la robustesse des contrôleurs. Pour la partie pratique du travail, basée sur l'analyse des fonctionnalités du robot afin de réaliser les applications intérieures souhaitées, le matériel du robot dirigeable est conçu et créé. Enfin, de vrais tests sont effectués sur la plate-forme de robot dirigeable pour la validation des lois de contrôle de mouvement conçues, et des résultats satisfaisants sont obtenus. / Recently, the blimp robot has attracted more and more attentions of the researchers for its advantages compared to other aircrafts, such as ability for VTOL, stationary and low speed flight, long endurance in air and safe Human-Robot interaction, etc. Therefore it is an ideal platform for various indoor applications. In this thesis, we study the modeling and motion control of an indoor blimp robot, and develop a real robot for indoor operations such as the long-term surveillance. The work is composed of both theoretical and practical parts. For the theoretical part, first, under reasonable assumptions, the 6-DOF dynamic model is simplified and divided into two independent parts: the altitude motion and the horizontal plane movement. Then, to ensure the accuracy of modeling and control, the nominal model is complemented with disturbance terms which are estimated in real-time and compensated in the designed controllers. Simulations are carried out to verify the performance and robustness of the controllers. For the practical part of the work, based on the functionality analysis of the robot to achieve desired indoor applications, the hardware of the blimp robot is conceived and created. Finally, real tests are made on the blimp robot platform for the validation of the designed motion control laws, and satisfying results are obtained.

No description available.

Back pain is one of the most expensive medical conditions to treat. There has been a great deal of research showing that back pain surgery is expensive, but less is known about the costs of less-invasive spine procedures such as radiofrequency neurotomy. Radiofrequency neurotomy is used to treat facet joint pain and typically offers temporary pain relief by coagulating the affected nerve with radiofrequency waves to block pain messages from reaching the brain. This study aimed to document the costs of radiofrequency neurotomy in a group of participants who received the procedure through the Workers’ Compensation Fund of Utah (WCFU). Another goal of the study was to determine if any biopsychosocial variables of participants predicted costs. Biopsychosocial variables include biological (e.g., age), psychological (e.g., depression), and social (e.g., hiring a lawyer) characteristics about participants. Costs and characteristics were collected from participant medical records. Compensation and medical costs were collected; compensation costs were wage payouts as a result of an on-the-job injury, and medical costs were direct medical costs. Both compensation and medical costs were substantial and similar to other more invasive procedures. Furthermore, three biopsychosocial characteristics predicted high costs. A high number of prior back and neck surgery and lawyer involvement predicted high compensation costs. Those same variables plus history of depression predicted high medical costs. This was the first known study to document medical and compensation costs associated with spinal radiofrequency neurotomy. The findings add to the line of research suggesting that a biopsychosocial framework can be used to predict costs in spine care. Discovering participant characteristics that may predict high costs can inform policylevel decisions for insurers, and can be used by medical providers to influence patient care decisions. More research on the presurgical variables may lead to interventions at the patient level that can reduce high cost outcomes which could benefit both patients and payers.