Made available in DSpace on 2014-12-17T15:53:14Z (GMT). No. of bitstreams: 1 JosueLR.pdf: 390948 bytes, checksum: 7300e4a411e986ff09cb4dd3c5f37a2e (MD5) Previous issue date: 2005-08-29 / This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9% / Este estudo tem como objetivo principal verificar o efeito dos incentivos fiscais e financeiros concedidos pelos Estados brasileiros, em especial a redu??o de ICMS, na decis?o de investimento das entidades, que tem, nos ?ltimos anos, levado as empresas a decidirem seus novos projetos em fun??o da regi?o que tiver melhor infra-estrutura, al?m de menor gasto tribut?rio. Para tanto, foi efetuada a avalia??o econ?mica das empresas, com foco na ?tica do benefici?rio, utilizando-se uma adapta??o do m?todo de Fluxo de Caixa Descontado, para mensurar o impacto dos incentivos fiscais no valor das empresas, sendo selecionado o segmento da ind?stria t?xtil, localizado no Estado do Rio Grande do Norte, Brasil. Os resultados encontrados indicam que tais incentivos provocam acr?scimo no valor das empresas, entretanto a inexist?ncia de incentivos n?o seria suficiente para que a decis?o de investimento no Rio Grande do Norte fosse negativa. A menor diferen?a entre o valor com e sem incentivo observada foi de 8,9%, a maior foi 31,7% e a m?dia de agrega??o de valor com o incentivo fiscal foi de 18,9%

Esta dissertação foca o processo de reorganização das ações e serviços de saúde bucal no estado do Rio de Janeiro. Este processo, em tese, deve ser orientado pelas diretrizes da Política Nacional de Saúde Bucal (PNSB) que priorizam a atenção básica em saúde bucal através da Estratégia Saúde da Família e ampliam a atenção em saúde bucal na média e alta complexidades. O Ministério da Saúde lança mão de incentivos financeiros para induzir, sob condições específicas, a adesão às diretrizes formuladas pela Política Nacional de Saúde Bucal (PNSB) e assim promover um processo de reorganização da atenção à saúde bucal nas esferas subnacionais. O núcleo deste trabalho tem por base uma pesquisa que analisa um amplo espectro de dados sobre os serviços e as ações de saúde bucal realizadas pelo conjunto dos municípios do estado do Rio de Janeiro no período de janeiro de 1998 a dezembro de 2007. As principais conclusões da pesquisa apontam para o caráter inconcluso do processo de reorganização da atenção em saúde bucal na grande maioria dos municípios estudados e para a necessidade de uma ação conjunta entre as autoridades sanitárias das esferas federal, estadual e municipal orientada para promover uma efetiva melhoria das condições de saúde da população tal como é a proposta da PNSB. / This thesis focuses the process of reorganization of the oral care services in Rio de Janeiro State, Brazil. This process is supposed to follow the so called Política Nacional de Saúde Bucal [Brazilian Oral Health National Politics], whose main proposals are to prioritize primary care as part of the Family Health Strategy and to improve secondary care in oral health services in all levels of complexity. The Health Ministry uses financial incentives to stimulate local governments to adopt, under specific conditions, the guidelines to re-organize oral care services. The core of the present thesis is a research on the re-organization of oral care services carried out by the 92 local governments which form Rio de Janeiro State, from January 1998 to December 2007. It analyzes oral health services in all these municipalities. The main conclusions are that re-organization of oral care services following this politics principles and guidelines is an endless process for most of the municipalities being studied. The research also presents, as secondary conclusion, that federal health authorities must act together with other federal, state and local health authorities to improve the populations oral health conditions, as proposed by the Brazilian Oral Health National Politics.

Esta dissertação foca o processo de reorganização das ações e serviços de saúde bucal no estado do Rio de Janeiro. Este processo, em tese, deve ser orientado pelas diretrizes da Política Nacional de Saúde Bucal (PNSB) que priorizam a atenção básica em saúde bucal através da Estratégia Saúde da Família e ampliam a atenção em saúde bucal na média e alta complexidades. O Ministério da Saúde lança mão de incentivos financeiros para induzir, sob condições específicas, a adesão às diretrizes formuladas pela Política Nacional de Saúde Bucal (PNSB) e assim promover um processo de reorganização da atenção à saúde bucal nas esferas subnacionais. O núcleo deste trabalho tem por base uma pesquisa que analisa um amplo espectro de dados sobre os serviços e as ações de saúde bucal realizadas pelo conjunto dos municípios do estado do Rio de Janeiro no período de janeiro de 1998 a dezembro de 2007. As principais conclusões da pesquisa apontam para o caráter inconcluso do processo de reorganização da atenção em saúde bucal na grande maioria dos municípios estudados e para a necessidade de uma ação conjunta entre as autoridades sanitárias das esferas federal, estadual e municipal orientada para promover uma efetiva melhoria das condições de saúde da população tal como é a proposta da PNSB. / This thesis focuses the process of reorganization of the oral care services in Rio de Janeiro State, Brazil. This process is supposed to follow the so called Política Nacional de Saúde Bucal [Brazilian Oral Health National Politics], whose main proposals are to prioritize primary care as part of the Family Health Strategy and to improve secondary care in oral health services in all levels of complexity. The Health Ministry uses financial incentives to stimulate local governments to adopt, under specific conditions, the guidelines to re-organize oral care services. The core of the present thesis is a research on the re-organization of oral care services carried out by the 92 local governments which form Rio de Janeiro State, from January 1998 to December 2007. It analyzes oral health services in all these municipalities. The main conclusions are that re-organization of oral care services following this politics principles and guidelines is an endless process for most of the municipalities being studied. The research also presents, as secondary conclusion, that federal health authorities must act together with other federal, state and local health authorities to improve the populations oral health conditions, as proposed by the Brazilian Oral Health National Politics.

Submitted by Rafael Oliveira (rborges@fgvmail.br) on 2013-04-17T15:04:01Z No. of bitstreams: 1 Dissertacao_Mestrado_Rafael_Garcia_Borges_de_Oliveira.pdf: 330686 bytes, checksum: 5d389963ae1a2cbb4177b94764202bc0 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-04-26T18:53:09Z (GMT) No. of bitstreams: 1 Dissertacao_Mestrado_Rafael_Garcia_Borges_de_Oliveira.pdf: 330686 bytes, checksum: 5d389963ae1a2cbb4177b94764202bc0 (MD5) / Made available in DSpace on 2013-04-26T18:53:36Z (GMT). No. of bitstreams: 1 Dissertacao_Mestrado_Rafael_Garcia_Borges_de_Oliveira.pdf: 330686 bytes, checksum: 5d389963ae1a2cbb4177b94764202bc0 (MD5) Previous issue date: 2012-12-17 / Este estudo avalia o programa Cartão Família Carioca (CFC), do município do Rio de Janeiro. Através de dados administrativos, estimamos o impacto dos incentivos introduzidos pelo CFC sobre a frequência e desempenho dos alunos em testes padronizados. Encontramos efeitos positivos sobre ciências e negativos para português, além de impacto no sentido de reduzir as faltas dos alunos participantes.

Essay I: Employment Security Agreements, which are elements of Swedish collective agreements, offer a unique opportunity to study very early job search counselling of displaced workers. These agreements provide individual job search assistance to workers who are dismissed due to redundancy, often as early as during the period of notice. Compared to traditional labor market policies, the assistance provided is earlier and more responsive to the needs of the individual worker. In this study, I investigate the effects of the individual counseling and job search assistance provided through the Employment Security Agreement for Swedish blue-collar workers on job finding and subsequent job quality. The empirical strategy is based on the rules of eligibility in a regression discontinuity framework. I estimate the effect for workers with short tenure, who are dismissed through mass-layoffs. My results do not suggest that the program has an effect on the probability of becoming unemployed, the duration of unemployment, or income. However, the results indicate that the program has a positive effect on the duration of the next job. Essay II: The well-known positive relationship between the unemployment benefit level and unemployment duration can be separated into two potential sources; a moral hazard effect, and a liquidity effect pertaining to the increased ability to smooth consumption. The latter is a socially optimal response due to credit and insurance market failures. These two effects are difficult to separate empirically, but the social optimality of an unemployment insurance policy can be evaluated by studying the effect of a non-distortionary lump-sum severance grant on unemployment durations. In this study, I evaluate the effects on unemployment duration and subsequent job quality of a lump-sum severance grant provided to displaced workers, by means of a Swedish collective agreement. I use a regression discontinuity design, based on the strict age requirement to be eligible for the grant. I find that the lump-sum grant has a positive effect on the probability of becoming unemployed and the length of the completed unemployment duration, but no effect on subsequent job quality. My analysis also indicates that spousal income is important for the consumption smoothing abilities of displaced workers, and that the grant may have a greater effect in times of more favorable labor market conditions. Essay III: Evidence from around the world suggest that individuals who are awarded disability benefits in some cases still have residual working capacity, while disability insurance systems typically involve strong disincentives for benefit recipients to work. Some countries have introduced policies to incentivize disability insurance recipients to use their residual working capacities on the labor market. One such policy is the continuous deduction program in Sweden, introduced in 2009. In this study, I investigate whether the financial incentives provided by this program induce disability insurance recipients to increase their labor supply or education level. Retroactively determined eligibility to the program with respect to time of benefit award provides a setting resembling a natural experiment, which could be used to estimate the effects of the program using a regression discontinuity design. However, a simultaneous regime change of disability insurance eligibility causes covariate differences between treated and controls, which I adjust for using a matching strategy. My results suggest that the financial incentives provided by the program have not had any effect on labor supply or educational attainment.

Topic of the thesis is the duration of studies at universities in the Czech Republic and the effect of fees for excessive study duration on the duration of studies. It focuses on undergraduate programs at public universities, for which the fees are applicable. Author exploits data from the national student register and data on the amount of fees from most Czech universities to build a regression model. Awareness of students on the fees policy was determined by questionnaire for participants of a widely used admission test (National Comparative Test Scio). It has been found, that at the average, 41% of students extended nominal length of study program before completing it, with highest share observed in humanities. About 10% of students extended the nominal length of study by more than one year. Fees apply to one-fifth of the students, half of them because their unsuccessful studies had been attributed to their actual length of study. The results show that time to degree is only insignificantly related to the potential amount of the fee; only in the case of students of one public university we have found mild relationship and CZK 1,000 fee increase should shorten time to degree by 6 days. Influence on the length of unsuccessful studies is more pronounced and represents 10 to 90 days per CZK 1,000. Low effect...

Sammanfattning Kurs: ​Ämnesfördjupande arbete, Ekonomistryning 15 hp (2FE24E)  Titel​: Provisionsbaserad ersättning för fastighetsmäklare “Kan provision ses som ett belöningssystem och motivationsdrivare?”  Författare​: Anna Lennartsson, Amanda Jönsson & Ebba Waldau  Examinator​: Pia Nylinder Handledare​: Cristoffer Lokatt Bakgrund och problem​: En vanlig syn på yrket som fastighetsmäklare anses för många vara ett mer statusyrke än slitsamt yrke. Det finns inga specifika regler för den utbetalda provisionens storlek till en fastighetsmäklare och grundidén för provision hänvisas till att individer skall motiveras av att kunna påverka vad de får i lön och därmed utföra ett bättre arbete. För att individer skall utföra ett bättre arbete, kan ett belöningssystem vara optimalt eftersom det kan fungera till att förändra beteenden. För att kunna förändra beteende måste individen känna motivation, som tillkommer av olika belöningar. Det intressanta i studien blir därmed att undersöka om provision är motiverande och om hur fastighetsmäklare resonerar till provision som ett belöningssystem. Syfte​: Syftet med denna uppsats grundar sig i att undersöka fastighetsmäklarens syn på att ha en hundraprocentig provisionsbaserad lön. Vi vill undersöka fastighetsmäklares resonemang kring provision som ett belöningssystem. Slutligen vill vi analysera hur provisionen påverkar fastighetsmäklares motivation, utifrån teori modellen Maslows behovstrappa. Metod​: Studien baseras på en kvalitativ struktur och den empiriska datainsamlingen kommer från sex etablerade fastighetsmäklare runt om i Sverige. Intervjuformen som valdes var semistrukturerad intervju som genomfördes digitalt genom programvaran Zoom med samtliga respondenter. I metoden presenteras även en kort beskrivning på yrket som fastighetsmäklare. Slutsats​: Sammanfattningsvis kan vi konstatera att fastighetsmäklarnas resonemang på provision som belöningssystem är olika. De anser att provision är ett belöningssystem eftersom den provisionen de får är en belöning för det utförda arbetet. Andra resonerar däremot att provision inte är ett belöningssystem för att det anser att provisionen är den inkomst som alla har rätt till efter utförd prestation. Här ligger fokuset allt mer på den icke monetära belöningen, som mer handlar om status, ranking, rekommendationer och nöjda kunder för det är detta som belönar respondenterna till en maximerad prestation.  Provisionen kan därmed konstateras vara motiverande för vissa respondenter eftersom de motiveras av provisionens påverkan på dess lön beroende på deras utförda prestation. Men alla respondenter ser inte provisionen som den huvudsakliga motivationen eftersom en nöjd och återkommande kund är det som ger motivation till yrket som fastighetsmäklare. Nyckelord​: Belöningssystem, provision, motivation, fastighetsmäklare, finansiella incitament, flexibelt lönesystem, rörlig ersättning och Maslows behovstrappa. / Abstract Course: ​Bachelor Thesis, Financial Control, 15 hp (2FE24E) Title​: Commission based compensation for real estate agents "Can commission-based salary be seen as a reward system and motivator?"  Authors​: Anna Lennartsson, Amanda Jönsson & Ebba Waldau Examiner​: Pia Nylinder Advisor​: Cristoffer Lokatt Background and problem discussion​: ​A common view of the profession as a real estate agent is considered by many to be a more status profession than a tiring profession. There are no specific rules for the size of the commission based salary paid to a real estate agent and the basic idea for commission based salary is referred to that individuals should be motivated by being able to influence what they get in salary and thereby perform a better job. For individuals to do a better job, a reward system can be optimal because it can work to change behaviours. To be able to change behaviour, the individual must feel motivated, which is added by different rewards. The interesting thing about the study will thus be to investigate whether commissions- based salary is motivating and how real estate agents’ reason for commissions as a reward system. Purpose​: The purpose of this thesis is based on examining the real estate agent's view of having a one hundred percent commission-based salary. We want to examine real estate agents' reasoning about commissions-based salary as a reward system. Finally, we want to analyse how the commission-based salary affects real estate agents' motivation, based on the theory model ​Maslow's hierarchy of needs. Method​: The study is based on a qualitative structure and the empirical data collection comes from six established real estate agents around Sweden. The interview format chosen was a semi-structured interview that was conducted digitally through the Zoom software with all respondents. The method also presents a brief description of the profession as a real estate agent. Conclusion​: In summary, we can state that the real estate agents' reasoning on commission-based salary as a reward system is different. They believe that commission-based salary is a reward system because the commission-based salary they receive is a reward for the work done. Others argue, however, that commission-based salary is not a reward system because it considers the commission to be the income to which everyone is entitled after performance.  Here the focus is increasingly on the non-monetary reward, which is more about status, rankings, recommendations and satisfied customers because this is what rewards the respondents to a maximized performance.The commission-based salary can thus be found to be motivating for certain respondents because they are motivated by the commission's impact on its salary depending on their performance. But not all respondents see commission-based salary as the main motivation because a satisfied and returning customer is what gives motivation to the profession as a real estate agent. Keywords​: Reward system, commission-based salary, motivation, real estate agent, financial incentives, a flexible salary system, variable compensation and Maslow's hierarchy of needs.

Fysisk inaktivitet har blivit ett hälsoproblem, vilket har lett till att olika aktörer intresserat sig av att nyttja modern teknik för att främja hälsosamma val. Mobil hälsa utgörs av aktivitetsspårare i form av exempelvis vristarmband och smarttelefoner som samlar in hälsodata (steg, puls, sömn, etcetera) från användaren. Studier visar på att mobil hälsa kombinerat med finansiella incitament kan öka motivationen hos användare. Hälsodata betraktas i regel vara av särskild känslig karaktär med risker för etisk problematik. Vilka aktörer som är inblandade och vilka finansiella incitament som används är faktorer som har påverkan på de etiska problemen. Den här studien belyser detta genom en konceptualisering av etiska problem med hänsyn till mobil hälsa kombinerat med finansiella incitament. Data från intervjuer har sammanställts med stöd av teori som PAPAS och därefter analyserats med annan forskning. Sammanställningen visar på sex typer av etiska problem som kan tas i åtanke vid utveckling av mobil hälsa med finansiella incitament. / Physical inactivity has become a health problem, which has led to various actors starting to use technology to promote healthy choices. Mobile health consists of activity trackers in the form of, for example, smartwatches and smartphones that collect health data (steps, heart rate, sleep, etc.) from the user. Studies show that mobile health combined with financial incentives can increase user motivation. Health data is generally considered to be a particularly sensitive type of data. The actors involved and the financial incentives used are factors that have an impact on how ethical problems take form. This study highlights this by conceptualizing ethical issues linked to mobile health with financial incentives. Questions for interviews were created primarily using the PAPAS framework and thereafter analyzed using thematic analysis in order to identify the ethical problems. The compilation resulted in six forms of ethical problems that need to be considered when developing mobile health with financial incentives.

Relationen mellan entreprenörer och beställare i byggbranschen har ofta en brist på tillit vilket är ogynnsamt både för projekten och den involverade personalen. Mycket tid läggs på att hantera tvister och det finns ett antagande att parterna är ute efter att lura varandra till egen vinning. Det blir i sin tur ett negativ utfall för både entreprenören och beställaren då det bidrar till att projekten ofta blir dyrare och tar längre tid än nödvändigt. Dessvärre har branschen sett ut så väldigt länge men det finns bättre sätt att arbeta på. NCC:s affärsområden NCC Building Sweden och NCC Property Development arbetar tillsammans i partneringavtalsprojekt och har under de projekt de arbetat i byggt upp en relation som skapar trevlig arbetsmiljö och väl genomförda projekt. De arbetar med ekonomiskt incitament som gör att tiden som läggs på att hantera vem som blir betalningsskyldig vid ändringar och liknande minimeras. Trots att den nära och välutvecklade relationen ger många positiva effekter finns det brister även i dessa projekt. Det finns en viss otydlighet mellan parterna och rollerna som bidrar till att vissa frågor och ansvarsområden saknar ägare. Det är även mycket information om arbetssätt och beslut som hamnar på individnivå på grund av att dokumentation utelämnas, vilket i sin tur gör det svårt för ny personal att komma in i projekten och man går miste om erfarenheter från tidigare projekt. Rapporten undersöker hur partneringavtalsprojekten skiljer sig från NCC dokumenterade sätt att arbeta. Syftet är att finna sätt att optimera samarbetet mellan NCC Building Sweden och NCC Property Development och i förlängning finna sätt att skapa mer tydlighet samt bättre sätt att hantera ny personal i projekten. Med hjälp av noga granskning av den dokumenterade processen och intervjuer kan jämförelser mellan arbetssätten göras för att utforma resultat. Resultatet används sedan för att hitta fördelar och nackdelar med projekt med partneringavtal samt komma fram till sätt att optimera samarbetet i dessa projekt. Intervjuer visar att partneringavtalsprojekten är fördelaktiga på många vis men det skulle behövas tydliga gränsdragningslistor över ansvarsfördelningen mellan beställare och entreprenör och mellan de olika rollerna hos parterna. För att förbättra förutsättningar för kommande projekt och lättare ta in ny personal behövs bättre dokumentation över arbetssätt och erfarenheter. / The relationship between contractor and developer in the construction industry often has a lack of trust, which is unfavorable for both the projects and the staff involved. A lot of time is spent on dealing with disputes and there is an assumption that the parties are looking to con each other to their own gain. This leads to a negative outcome for both the contractor and the developer, as this contributes to the projects often becoming more expensive and more time consuming than necessary. Unfortunately, the industry has been like this for a long time, but there are better ways to work. NCC's business areas NCC Building Sweden and NCC Property Development are working together in projects with partnering agreement and during these projects they have managed to build a relationship that creates a more pleasant work environment and well-executed projects. They work with financial incentives, which means that the time spent managing who are liable for payment in the event of changes or similar is minimized. Although this close and well-developed relationship has many positive effects, there are also shortcomings in these projects. There is a certain lack of clarity between the parties and the roles that contribute to certain issues and areas of responsibility lacking owners. There is also a lot of information about working methods and decisions that end up at the individual level due to the fact that documentation is omitted. This makes it difficult for new staff to enter the projects and one loses out on experiences from previous projects. The report looks in to how the projects with partnering agreement differ from NCC's documented ways of working. The purpose is to find ways to optimize the cooperation between NCC Building Sweden and NCC Property Development and, by extension, find ways to create more clarity and better ways to manage new staff in the projects. With the help of careful examination of the documented process and interviews, comparisons between the working methods can be made to form results. The result is then used to find advantages and disadvantages of projects with partnering agreements and to find ways to optimize the cooperation in these projects. Interviews show that the projects with partnering agreement are advantageous in many ways, but clear lists of boundaries of responsibility between the contractor and the developer and between the different roles of the parties would be needed. In order to improve the conditions for future projects and to facilitate the introduction of new staff, better documentation of working methods and experiences is needed.

This study explored the role of school-based teacher financial incentives on student academic achievement. Despite great efforts made by Zimbabwean government towards improving the education system in terms of infrastructure development and increasing number of schools, prior and after 1980, not much attention had been paid to the role of teachers’ extra-financial incentives on enhancing teacher motivation which leads to student achievement in and outside classroom situation. Extra-financial incentives differ from government to government depending on the revenue base and political will by such governments to support these teacher incentives programmes. In developed countries, respective governments pay different teacher incentives while in developing countries, parents/guardians or School Development Committees (SDCs) shoulder the burden. This study contented that one of the ways to improve student achievement has been payment of school-based teacher incentives to supplement teachers’ low salaries. While the need to adequately compensate teachers had been a worldwide phenomenon, this is in contrast to Zimbabwean experience after 2014, when Government of National Unity (GNU) came to an end. Zimbabwean government banned payment of teacher incentives under unclear reasons which were widely purported to be political. This research adopted a qualitative approach and as such, collection of primary and secondary data were done using multiple data collection techniques. Techniques included interviews with key informants, focus group discussions and open ended questionnaires in selected secondary schools. Results from this study revealed that improving teacher motivation through school-based incentives had been central to improved student achievement. In schools where teacher incentive system was practiced pass-rates increased, with a sudden decline when teacher incentives were banned. Banning or lack of properly designed incentive systems, where teachers were consulted, was seen as negatively affecting student achievement in selected secondary schools of Makoni District. / Educational Foundations / D. Ed. (Socio-Education)