A presente dissertação tem por finalidade a análise dos principais aspectos jurídicos societários do tratamento dado aos planos de opção de compra de ações de emissão de sociedades por ações comumente designados stock option plans , especialmente quanto aos planos adotados por companhias abertas brasileiras. Para tanto, o estudo se inicia com a contextualização dos planos de opção no Brasil em face da chamada Teoria da Agência, bem como das normas atualmente aplicáveis ao referido instituto. Em seguida, por se tratar de questão intimamente relacionada, são discutidos determinados aspectos sobre a eventual natureza trabalhista dos planos de opção, para, então, proceder-se à análise das principais características dos stock option plans. Por fim, é apresentado o panorama atual das companhias abertas brasileiras que possuem um plano de opção aprovado por seus acionistas, como esforço da caracterização da evolução da forma de remuneração variável no Brasil. / This dissertation aims the analysis of the main corporate legal aspects of corporations stock option plans, particularly with regards the plans adopted by Brazilian publicly held companies. To this end, the study begins with the background of the option plans in Brazil in the face of the so-called agency theory, as well as the currently rules applicable thereto. Thereafter, are discussed certain aspects involving the eventual labor nature of the stock option plans, as well as their main characteristics. Finally, the study presents the current panorama of Brazilian companies that have an option plan approved by its shareholders, as an effort to illustrate the evolution of the variable compensation in Brazil.

L’apparition de nouveaux emplois et de nouvelles fonctions au sein de l’entreprise, l’existence quasi exclusivede hauts niveaux de qualifications dans certains secteurs, la gestion « en réseau » dans les groupes de tailleimportante ont rendu inadaptée la notion traditionnelle de cadre, mais sans pour autant la rénover en profondeurou lui en substituer une nouvelle, mieux adaptée.En droit du travail, le législateur qui intervient pour mettre en place des dispositifs qui leur sont spécifiques,oublie l’essentiel, celui de définir de manière cohérente la catégorie des cadres, en conséquence on assisteaujourd’hui à la construction d’un édifice pour le moins instable. Ainsi, il n’existe en droit du travail aucun textepermettant de définir précisément ceux qui relèvent de la catégorie des cadres.On constate donc qu’il n’est pas aisé d’appréhender la catégorie des cadres. Un examen des textes, notammentdes textes portant sur la durée du travail permet cependant de constater une réelle bipolarité des cadres. Lescadres non-dirigeants qui, dans certaines circonstances, bénéficient du même régime que les salariés, et àl’opposé, les cadres dirigeants qui, selon les hypothèses, sont ou non traités comme des salariés.A partir de la distinction cadre-dirigeant et cadre non-dirigeant, la présente étude tend à rechercher les élémentscaractéristiques de la notion de cadre mais aussi à rechercher les éléments constitutifs du régime des cadres. / Issue which is to give a comprehensive definition of the “executive” category, thus today one witnesses thecreation of an unstable structure. Also, in labour law no text allows for the identification of those whospecifically fall within the category of “executives”.It appears that it is not simple to apprehend the « executives » category. A study of the legal texts, particularlythose regarding working time, shows real bipolarity within this category. Indeed, on the one hand it appears thatsome non-executives, in certain circumstances, benefit from the same legal framework as employees, and on theother hand, executives, depending on the case, are, or are not, treated like employees.The distinction between executives and non-executives having been made, it becomes the basis of the presentstudy that aims to investigate the characteristics of the notion of executive, and the components of the specificlegal framework dedicated to executives.

Le but de cette thèse consiste à démontrer que la rémunération des dirigeants est d'une nature contractuelle car l'ensemble des relations juridiques au sein de l'entreprise l’est. Il ne s'agit pas d'un postulat idéologique mais de la conséquence d’une déduction faite après avoir étudié la nature de l’ordre juridique français, à savoir une démocratie libérale où un Etat de droit-au sens moderne du terme-protège une économie de marché. Donc en présence d’une économie de marché, les relations inter-entreprises sont forcément des relations fondées sur le contrat. Par conséquent, toute rémunération de n’importe quel dirigeant de toute entreprise privée indépendamment de sa forme juridique (entreprise sociétaire personnifiée, non personnifiée, entreprise en nom) est forcément d’une nature conventionnelle. Reconnaître ce point de vue permettrait de faire une réforme du droit des sociétés et d’en finir avec la vision institutionnelle de l’entreprise qui est inexacte dans une économie où l’Etat n’est pas propriétaire des moyens de production. Aujourd’hui, les mandataires sociaux des grandes entreprises ont une rémunération parfois conséquente qui n’est pas véritablement contrôlée : ni par un contrôle institutionnel (défaillant car contre-nature), ni par une logique de marché (car non reconnue par beaucoup de juristes). / The remuneration of corporate officers is a highly publicized subject, particularly because of the impression, rightly or wrongly, of the important amounts received by corporate officers of numerous large companies. The legal relationship under which corporate officers perceive their remuneration does not appear to be precisely defined within the framework of positive law. There are two types distinct natures of remunerations. While one has a contractual nature, the other one is institutional by nature. The nature would depend on several criteria including the legal form of the company studied, whether the company is listed or not, and the type of remuneration paid. This analysis, inherited from the French corporate law history of the twentieth century, does not seem accurate to us. The private enterprise is first and foremost an economical reality, before being apprehended by the law. In a legal order such as ours, i.e. a liberal democracy and a market economy, the private enterprise, whether it is represented by a legal personality or not, is always structured by the private property and the contract. Property and exchange (through contracts) translate the principle of individual liberty within the civil law. The private enterprise of a legal order, which recognizes the economic freedoms, is first the exercise of the entrepreneurial freedom, alone or with others. Any power exercised within a private enterprise roots in a legal act of private law, generally a contract. The company with a legal person allows the realization of various legal effects, including the protection of the company assets. The legal autonomy of the company, authorized by law, should however not hide the fact that the company is not independent from those who founded it or their successors. The company officer, the one in charge of the company management, derives its power and remuneration from a contract. This remuneration, as the object of a contractual obligation, has always the same cause, i.e. the compensation for a management work, in the broad sense of the term.

Theses (MPA.) -- University of Limpopo, 2017 / The purpose of the study was to examine the perceptions of senior managers on the upper limits policy for the remuneration of senior managers at Polokwane Municipality. In 2014 the Minister responsible for Cooperative Governance and Traditional Affairs in South Africa published a notice on the implementation of upper limits for the remuneration of senior managers across all municipalities in South Africa. The notice signified a new paradigm in the local government remuneration practice in the local government sphere. Local government remuneration in South Africa was characterised by lack of uniformity and negative public perceptions on the huge salaries that senior managers in local government earned. There are substantial variations in municipal salary structures and benefits, municipal managers’ salaries vary between R155 424 and R1, 3 million per year (National Treasury Local Government Budgets and Expenditure Review, 2001/02 – 2007/08). The South African media published stories articles on senior local government managers who earns more than the president of the republic. The public scrutiny on the remuneration in local government was compared to the standard of service delivery in their areas, and often there was no relationship between the remuneration of the senior managers and the performance of their municipalities. The implementation of the upper limits policy in 2014 meant that for the first time in the democratic South Africa, the remuneration of senior managers in local government was regulated. This meant a shift from a practice of senior manager’s negotiated remuneration to nationally regulated remuneration. The implementation of the Upper Limits policy had the potential of de-stabilising the local government sector in terms of senior manager’s recruitment, retention and availability of skills due to the low remuneration that the policy has introduced. v The research was conducted at Polokwane Municipality and the study sampled all senior managers of Polokwane Municipality. The researcher opted for a qualitative research approach and utilised semi-structured interview schedule to gather data. The research findings indicate that all senior managers (7) of Polokwane Municipality perceived the upper limits policy negatively and they were not in support of its implementation. The research indicated that the reasons for the negative perception was that the Upper Limits Policy was not properly introduced at Polokwane Municipality. The researcher recommends that Polokwane Municipality needs to formally introduce the Upper Limits Policy to senior managers. This needs to be done through conducting workshops on the policy.

Diplomová práca sa zaoberá províznym marketingom vo vybranej spoločnosti. Poukazuje na špecifiká a fungovanie Českého affiliate trhu a porovnáva teoretické poznatky so skutočnosťou. Hlavným prínosom práce je komplexný návrh provízneho programu za účelom zvýšenia efektívnosti.

This master thesis focuses on usage of the concept of total reward in selected company. The theoretical part summarizes concepts and knowledge related to remuneration of employees and the concept of total reward. The analytical part focuses on detailed description of current state of the company and defined issue. The last part includes proposals for changes in the remuneration system focusing on balancing this system of selected company according to the concept of total reward.

The diploma thesis focuses on the innovation of the motivation system in selected companies. The thesis analyzes the current motivation system and through the structured interview, weaknesses in employee motivation are identified. On the basis of the empirical research carried out, concrete proposals are developed to increase the motivation of the employees.

The thesis is focused on the motivation and remuneration of employees in the selected company. It investigates in an analysis of the motivational and remuneration system of a company Lidl Česká republika, v. o. s. The aim is to find changes and recommendations for improving situation of company in the future. The theoretical part of dissertation explains meaning of a motivation, basic motivational theories, remuneration and employee benefits. The practical part describes characteristics of the company that I have chosen. It also includes an analysis and evaluation of the current system. In the conclusion of the dissertation is a summary based on results that have been done and there are also suggestions and recommendations.

This diploma thesis is focused on this topic in the engineering company. The teoretical part of thesis contain literature review, which is neccesary for treatment analytion part od thesis. In the next part is introducion of company and described their procedures, metods for remuneration and motivation. The thesis have own questionnaire survey to analyze the current situation in the company from the perspective of employees, reward system, motivation, education or conditions in a workplace. Then it subseyuentely suggests possible steps included bigger welfare of workers, better reward system and higher motivations of workers.

This diploma thesis is focused on the fluctuation of employees of the finance department in a selected company. The first part is devoted to the issue of employee’s fluctuation and human resources management related to this topic. Theoretical knowledge is used in the next phase to analyze and evaluate the situation in the selected company. Finally, solutions will be proposed that will reduce fluctuations in society.