Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-03-19T13:59:09Z No. of bitstreams: 1 Rafael Luis Pessin_.pdf: 1184466 bytes, checksum: 307bcbdb1ab9e507b1ea5194d0187822 (MD5) / Made available in DSpace on 2018-03-19T13:59:09Z (GMT). No. of bitstreams: 1 Rafael Luis Pessin_.pdf: 1184466 bytes, checksum: 307bcbdb1ab9e507b1ea5194d0187822 (MD5) Previous issue date: 2017-12-19 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / PROSUP - Programa de Suporte à Pós-Gradução de Instituições de Ensino Particulares / Nos últimos anos, a prática de remuneração por desempenho (RPD) tem despertado particular interesse dos clubes brasileiros de futebol e relativo destaque na mídia especializada do país. Inspirada nos modelos de remuneração executiva e motivada pelos cases de sucesso do futebol europeu, a RPD foi adotada no Brasil como forma de mitigar problemas econômico-financeiros e esportivos. No entanto, embora considerada uma solução viável e até mesmo adequada para muitas organizações e clubes pelo mundo, a sua adoção no país tem sofrido resistência. Apoiado neste problema, o presente estudo questionou a extensão na qual a RPD estaria efetivamente adequada aos clubes e atletas brasileiros. Para isto, buscou analisar se a estrutura da remuneração por desempenho no futebol brasileiro é consistente com os valores da cultura nacional. Cinco proposições teóricas foram desenvolvidas para nortear as discussões, sendo estas examinadas através de uma abordagem integrativa mediante a combinação de métodos quantitativos e qualitativos. Na etapa quantitativa, um levantamento (survey) de caráter exploratório foi efetivado com executivos de futebol afiliados a Associação Brasileira de Executivos de Futebol (ABEX). Na etapa qualitativa, quatro entrevistas foram realizadas como forma de aprofundar os resultados. As evidências possibilitaram a confirmação efetiva de apenas duas das cinco proposições. Apesar disto sugerir a suposta inadequação da prática, os elementos conflitantes aos valores brasileiros puderam ser justificados de um ponto de vista cultural. Os clubes parecem ter ajustado os diferentes componentes que integram a RPD aos valores culturais do país. Logo, inferiu-se estar adequada a prática ao futebol brasileiro. Especial destaque pode ser dado às remunerações individuais. Incentivos baseados em metas de atuação, embora de cunho individual, parecem reforçar os valores culturais do país, enquanto incentivos baseados em ações individuais (gols e assistências), apesar de amplamente utilizados no futebol europeu, contrariam os valores brasileiros. Duas reflexões foram sugeridas a partir destas conclusões. Primeiramente, as resistências inicialmente mencionadas não aparentam estar vinculadas à RPD, mas sim, a sua estruturação a partir das ações individuais dos jogadores. Em segundo lugar, diferenças culturais ensejam diferenças nas práticas de gestão. / In recent years, pay for performance has aroused particular interest from Brazilian soccer clubs and relative attention from the media. Inspired by executive compensation models and motivated by European soccer success cases, pay for performance was adopted in Brazil as a way to mitigate economic, financial and sports problems. However, while considered a viable and even suitable solution for many organizations and clubs around the world, its adoption in the country has been resisted. Based on this problem, the present study questioned the extent to which pay for performance would be effectively suitable for Brazilian clubs and athletes. It sought to analyze wheter pay for performance structure in the Brazilian soccer is consistente with the values of the national culture. Five theoretical propositions were developed to guide the discussions, examined through an integrative approach by a mix of quantitative and qualitative methods. In the quantitative stage, an exploratory survey was carried out with 35 soccer executives affiliated to the Brazilian Association of Soccer Executives (ABEX). In the qualitative step, four interviews were conducted as a way to deepen the results found in the previous stage. The evidence presented along these stages enabled the validation of only two of the five theoretical assumptions. Although these results suggest a supposed pay for performance inadequacy, the conflicting elements could be justified from a cultural point of view. Clubs, in general, seem to have adjusted the different pay for performance components to the brazilian cultural values. Therefore, this study inferred that pay for performance is appropriate to the Brazilian soccer. Particular emphasis can be given to individual compensations. Incentives based on performance goals, although of an individual nature, seem to reinforce the brazilian cultural values, while incentives based on individual actions (goals and assists), although widely spread in European soccer, contradict the brazilian collectivist values. Two reflections were suggested from these conclusions. Firstly, the resistances initially mentioned do not appear to be related to pay for performance, but rather to their structuring from the players' individual actions. Second, cultural differences lead to differences in management practices.

This thesis presents a challenge to policy initiatives that presume that patient-centered care will reduce racial disparities in health. Data from the Medical Expenditure Panel Survey were used to test patient assessment of provider behavior defined as patient-centered care according to the National Health Disparities Report of the Agency for Healthcare Research and Quality of the Department of Health and Human Services. Results indicated patient-centered care improves self-rated health status, but blacks still report worse health status than whites experiencing comparable patient-centered care. Further, black-white differences in patient-centered care had no affect on health status. Rival theories of black-white differences in health, including social class and health literacy, provided better explanations of disparities than assessment of provider behaviors. These findings suggest that policies designed to financially incentivize patient-centered care practices by providers should be considered with caution. While patient-centered care is better quality care, financial incentives could have a negative effect on minority health if providers are deterred from practices that serve disproportionate numbers of poor and less literate patients and their families. Measurement of the concept of patient-centered care in future health disparities research was also discussed.

In 2013, Medicare launched the Bundled Payments for Care Improvement (BPCI) Initiative which linked payments for multiple services for a complete episode of patient care. With this innovative reimbursement model, hospitals accepted fixed target payments for certain types of clinical diagnoses that were intended to support better care coordination and better outcomes for patients at lower cost to Medicare. This was one of many programs aimed at addressing the serious challenges facing United States healthcare, including costs that are skyrocketing to unsustainable levels and lack of coordination of care across venues. Preliminary Medicare results showed that bundled payments might lead to lower costs and higher quality of care, however, this idea comes from a relatively small sample size and limited run time of the program. This study examined one large community hospital in the southeast part of the United States participating in the BPCI Initiative. Patient level data was retrospectively analyzed using statistical techniques to determine if financial, operational and clinical outcomes improved as result of the BPCI program compared to similar patient data before the program. The results were mixed. Financial outcomes did not change significantly, and remained higher than the CMS targets. Length of stay decreased significantly, as anticipated. The 30-day readmissions was statistically unchanged. This study illuminated both challenges and strategies in implementing bundled payments to achieve positive financial, operational, and clinical outcomes.

Principal-Agent Theory has been used by researchers to understand relationships among different professional groups and explain contractual arrangements and performance management between organisations. Use of principal-agent theory in research within primary care is limited. This study uses the principal-agent theoretical framework to attain a better understanding of performance management in primary care. The relationship between managers and primary care clinicians is explored. The study uses the main theoretical assumptions of information asymmetry and goal alignment to explain the findings. Case study methodology was used to explore the research question. Purposive sampling techniques using the following datasets were used to select participants: practice size; percentage South Asian population; levels of deprivation; and relative performance on selected national productivity performance indicators. Managers were selected based on their corporate responsibility for organisational performance or role in performance management within the organisation. Twenty six formal recorded interviews were carried out with various directors, managers and clinicians across NHS East Lancashire and NHS North West. Interviews were transcribed and organised using NVIVO 8 software and analysed using matrix analysis techniques. There is confusion between performance measurement and performance management. The terms are often used interchangeably. The NHS tends to focus on things that are easy to measure at the risk of omitting important aspects of care that are more difficult to capture. Soft performance intelligence such as: training, multidisciplinary teamwork, communication and shared vision are just as important as tangible metrics. Three primary care performance management systems emerged from the findings: The Quality and Outcomes Framework (QOF), the Practice Development Framework (PDF) and the Better Care Better Value (BCBV) Productivity Performance Framework. Performance indicators do not always reflect quality outcomes. This can lead to poorer outcomes for patients especially if dependent on incentives. The study addresses the research question through analysis of the following themes: Understanding performance management; Use of performance management systems; and Barriers to performance management in primary care. A common understanding of performance management is required across all stakeholders. Clear, strategic direction and consistent interpretation of organisational objectives at all levels is essential to achieve goal alignment. Soft intelligence and qualitative measures need to be considered as well as tangible metrics. Clinical engagement and ownership are key factors to achieving goal alignment. Trust between principal and agent affects the degree to which information asymmetry is overcome. Appropriate use of incentives, good communication and strategies to overcome the problem of information asymmetry and address ‘professional superiority’ improves goal alignment. Achieving the right balance between accountability and clinical autonomy is important to ensure governance and financial balance without stifling innovation. Goal alignment depends on quality and accuracy of information and robust targets to avoid misunderstanding and misinterpretation of information and inadvertent use of incentives. Principal-agent theory suggests goal alignment is achieved by applying the underlying assumptions of the theoretical framework. In complex systems like the English NHS, it is likely that only partial goal alignment will be achieved. The degree of achievement depends on the number and level of alignment of individual factors.

Bakgrund: Flera organisationer runt om i Sverige använder sig idag av en prestationsbaserad lön för att motivera sina anställda att prestera bättre. I dagens samhälle har en rättvis lön blivit ett allt mer relevant område då priserna på livsmedel, drivmedel, el samt räntor har stigit markant. Inom Human Resources är det viktigt att veta hur de anställda motiveras för att de ska prestera i arbetet. Tidigare forskare har konstaterat att det finns en påverkan på individers motivation samt prestation när det kommer till prestationsbaserad lön. Det finns däremot en avsaknad av forskning som belyser hur motivationen och prestationen påverkas hos individer i en organisation som använder sig av ett löneupplägg med dels fast lön samt dels prestationsbaserad lön. Syfte: Syftet med studien är att förklara hur prestationsbaserad lön samt fast lön kan påverka motivationen hos individer i en organisation som använder sig av båda löneuppläggen samt huruvida detta kan bidra till klyftor inom en organisation i Sverige. Metod: Studien har ett konstruktionistiskt och objektivt förhållningssätt samt en deduktiv forskningsansats. Forskningen har sin grund i två centrala teorier som är SDT samt Agency theory. Studien har vidare en kvantitativ forskningsdesign som baseras på en fallstudie. Insamlingen av empirin har samlats in med hjälp av en kvantitativ enkät, där vi har samlat svar från 72 respondenter. Svaren från enkäten analyseras sedan med tre olika analysmetoder i statistikverktyget SPSS. Slutsats: Studiens resultat förklarar att i en organisation som använder sig av dels en prestationsbaserad lön och dels en fast lön kan detta bidra till att de anställda med fast lön upplever en orättvisa kring lön samt bonusar inom organisationen. Detta i sin tur leder till minskad inre motivation hos dessa anställda. Resultatet förklarar även att den yttre motivationen hos dem med prestationsbaserad lön är högre. Det finns dock ingen tydlig indikation på att detta bidrar till klyftor inom organisationen. / Background: Several organizations around Sweden today use a performance-based salary to motivate their employees to perform better. In today's society, a fair wage has become an increasingly relevant area as the prices of food, fuel, electricity and interest rates have risen significantly. Within Human Resources, it is important to know how employees are motivated to perform at work. Previous researchers have established that there is an impact on individuals' motivation and performance when it comes to performance-based pay. There is, on the other hand, a lack of research that sheds light on how motivation and performance are affected in individuals in an organization that uses a pay structure with part fixed pay and part performance-based pay. Purpose: The purpose of the study is to explain how performance-based salary and fixed salary can affect the motivation of individuals in an organization that uses both salary arrangements and whether this can contribute to gaps within an organization in Sweden. Method: The study has a constructionist and objective approach and a deductive research approach. The research has its basis in two central theories which are SDT and Agency theory. The study also has a quantitative research design based on a case study. The collection of empirical evidence has been collected using a quantitative survey, where we have collected answers from 72 respondents. The answers from the survey are then analyzed with three different analysis methods in the statistical tool SPSS. Results: The results of the study explain that in an organization that uses partly a performance-based salary and partly a fixed salary, this can contribute to the employees with a fixed salary experiencing an injustice regarding salary and bonuses within the organization. This in turn leads to reduced internal motivation among these employees. The result also explains that the extrinsic motivation of those with performance-based pay is higher. However, there is no clear indication that this contributes to divisions within the organization.

<p>Det är en ständigt pågående debatt om huruvida belöningssystem fungerar som motivationsinstrument eller inte. Många, främst inom den psykologiska skolan, är kritiska till belöningssystem, trots detta finns de i alla organisationer. Kan denna förekomst förklaras av att det finns en annan skola, den ekonomiska, som är det dominerande synsättet hos företag? Syftet med denna uppsats är att ställa den psykologiska skolans motivationsuppfattning emot den ekonomiska i en analys, och utifrån denna se om det går att dra slutsatsen att det ekonomiska tankesättet är det som dominerar och därmed ge en förklaring till varför belöningssystem förekommer som motivationsverktyg i ett företag. För att kunna utreda detta har vi valt att göra en fallstudie på företaget Tempur och dess säljare, samt tagit hjälp av teorier ur såväl den psykologiska motivationsuppfattningen, Maslow och Herzberg, som den ekonomiska, economic man. Utifrån detta har vi dels dragit slutsatsen att den ekonomiska teorin dominerar såväl Tempurs antaganden om individen som säljarnas beteenden, dels att belöningar i form av pengar är den mest betydande faktorn för säljarnas motivation.</p>

本研究以2002年至2007年曾發行員工認股權之國內上市(櫃)公司為研究樣本，首先從公司特性及股權結構之觀點，分析公司選擇發行員工認股權之決定性因素。此外，本研究進一步以績效調整後之盈餘管理幅度為應變數，從員工認股權佔總獎酬之重要程度，探討員工認股權、公司治理特性與盈餘管理之關聯性。 實證結果顯示，在公司發行員工認股權之決定性因素方面，公司成長機會、人力資源貢獻度、員工股票分紅比率與公司發行員工認股權之可能性呈顯著正向關係，而自由現金流量、股權結構綜合指標則與公司發行員工認股權之可能性呈顯著負向關係。在探討員工認股權、公司治理特性與盈餘管之關聯性方面，員工認股權佔總獎酬之比例與盈餘管理幅度呈顯著正向關係，而公司治理特性綜合指標則與盈餘管理幅度呈顯著負向關係。 / Based on a sample of Taiwanese companies has been issued employee stock option listed in Taiwan Securities Exchange over the period of 2002-2007. First, this thesis analyses the determinant of the company issued employee stock options of the company characteristics and ownership structure. Second, uses the performance matched discretionary accruals and the employee stock option of the total compensation to explore the impacts of employee stock options and corporate governance characteristics on the earnings management. The empirical results show that in the determinant of the company issued employee stock options, the company's growth opportunities, the contribution of human resources, employee stock bonus to total bonus and the possibility of issued employee stock options was a significant positive relationship, and free cash flow, ownership structure composite indicator the possibility of issued employee stock options was a significant negative to the relationship. In the impacts of employee stock options and corporate governance characteristics on the earnings management, the employee stock option of total compensation and earnings management was a significant positive relationship. The corporate governance and earnings management was a significant negative relationship.

企業重整乃是在企業經營循環中, 不論是自發或是被迫都必然要經歷的過程. 這個過程可以幫助公司成長成巨型的國際企業, 協助公司增加或轉換不同的商品或服務, 或是從危機中存活下來. 在今日的企管領域中, 有許多的工具可以協助企業能得到較好的重整結果. 當企業重整是因為財務危機而啟動時, 如何與債權人重新架構債務結構成為最重要且急需處理的事務. 在此之後, 一個依績效設計的獎勵制度會決定這個遭遇麻煩的公司, 會如何以及何時爬出財務困難的泥淖. 在本研究中會用一個臺灣上市公司宏達科技股份有限公司(股票代碼:3004), 來闡述重新架構債務結構, 和依績效設計的獎勵制度對公司重整的影響. / Corporate restructuring is a process that every enterprise will have to voluntarily or involuntarily go through in its life cycle in order to grow to a bigger company, to increase or change to different products or services, or to survive from a crisis. In today’s business world, there are many tools that can help the company to get a better result out of the restructuring process. When the corporate restructuring is initiated due to a financial distress, how to restructure the debt with creditors is the first and most important issue to be resolved. After that, a pay-for-performance system will decide the scale and the speed that a company can get out of the troubles. A Taiwan company, National Aerospace Fasteners Corporation (NAFCO) is used to better understand the impact of debt handling and pay-for-performance system.

This study examined the effect of a score card¬-based performance pay plan in a professional services firm. The plan was implemented in response to a decreasing trend in productivity and a desire for a formal incentive compensation plan. Performance of manager and senior manager accountants were analyzed across two departments over a five year period. A definitive account of the effects of the intervention is limited by the case-¬study design, but the data does suggest that the performance pay plans used did not adversely affect performances. Design limitations of the plan and future research are also discussed.

For over 3 decades, the federal government has attempted to introduce pay-for-performance into the federal workforce. It is important for federal agencies to understand the impact of pay-for-performance, specifically pay banding, on job satisfaction and retention of frontline managers as agencies face the exodus of the retiring Baby Boomer generation. The purpose of this study was to explore the effect of pay banding on job satisfaction and intention of frontline managers to leave the Internal Revenue Service (IRS). The theoretical foundation for this study was Adams's equity theory as viewed through the lens of Mannheim's generational theory. The overarching research question was concerned with whether pay banding effects generational perceptions of job satisfaction and predicts turnover intention. This quantitative study used ANOVA, hierarchical multiple regression, mediation analysis, moderation analysis, and logistic regression to analyze the impact of pay banding on generational perceptions of job satisfaction and turnover intention among IRS frontline managers. The sample was limited to frontline managers of the Department of the Treasury (n = 2,525). Key findings indicated that pay banding was negatively associated with job satisfaction and that pay banded managers were 1.36 times more likely to leave the agency than managers who were not pay banded. Pay banding mediated the relationship between gender and job satisfaction. Positive social changes that may result from governmental policymakers applying the findings of this study are improved retention of highly skilled frontline managers, improved the efficiency and effectiveness of government services, and reduced cost of retraining managers due to attrition. These changes may improve the work environment for employees and improve governmental services provided to the citizenry.