With recognition of turnover as a financial issue increasing, companies are searching for strategies to confront the problem in ways that generate a good return on investment. Successfully managing turnover is a matter of understanding its costs, causes and cures. In service–oriented industries such as banking, people are considered among the most important assets of a firm. Forward–thinking banks are looking for ways to leverage people, along with processes and technology, to achieve their objectives. Employee expectations are changing, too, forcing organisations to place a greater emphasis on talent management strategies and practices. Employees rarely quit on the spot. Generally, an employee becomes dissatisfied and stays disengaged for quite a while before leaving. However, from the moment of disengagement, most employees are no longer as dedicated or productive as they once were. Nearly all the real reasons why employees quit, fall into four basic categories of human needs: the need for trust, the need for hope, the need to feel competent, and the need to feel valued and trustworthy (Branham, 2005). Thirteen possible reasons for resignations were identified within the banking sector, namely: desire to take on a new challenge, bad relationship with management, bad relationship with colleagues, lack of opportunity for advancement, lack of appreciation (perception of recognition), better compensation and benefits elsewhere, long working hours, lack of control over work or working environment, travelling distance to work, personal satiation at home, lack of training and support to reach potential, the department is conducive to black advancement, the bank embraces diversity for all. Most of the employees that resigned voluntary did so because of lack of opportunity for advancement, a desire to take on a new challenge and a lack of appreciation. The statistical analysis revealed that amongst position title, there is a statistical significance for the bank embraces diversity for all as a reason for resignation and that the effect between junior managers and team leaders has a large effect. Analysis by gender differences shows that there is a statistical significance for personal situation at home as a reason for resignation and that females feels stronger about this than males. When looked at the difference between ethnic group, there are two reasons that are statistical significant namely, better compensation elsewhere and long working hours. Africans, coloureds and white‘s size effect is large, meaning that Africans and coloureds feel stronger about leaving for better compensation elseware than whites. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2012.

With recognition of turnover as a financial issue increasing, companies are searching for strategies to confront the problem in ways that generate a good return on investment. Successfully managing turnover is a matter of understanding its costs, causes and cures. In service–oriented industries such as banking, people are considered among the most important assets of a firm. Forward–thinking banks are looking for ways to leverage people, along with processes and technology, to achieve their objectives. Employee expectations are changing, too, forcing organisations to place a greater emphasis on talent management strategies and practices. Employees rarely quit on the spot. Generally, an employee becomes dissatisfied and stays disengaged for quite a while before leaving. However, from the moment of disengagement, most employees are no longer as dedicated or productive as they once were. Nearly all the real reasons why employees quit, fall into four basic categories of human needs: the need for trust, the need for hope, the need to feel competent, and the need to feel valued and trustworthy (Branham, 2005). Thirteen possible reasons for resignations were identified within the banking sector, namely: desire to take on a new challenge, bad relationship with management, bad relationship with colleagues, lack of opportunity for advancement, lack of appreciation (perception of recognition), better compensation and benefits elsewhere, long working hours, lack of control over work or working environment, travelling distance to work, personal satiation at home, lack of training and support to reach potential, the department is conducive to black advancement, the bank embraces diversity for all. Most of the employees that resigned voluntary did so because of lack of opportunity for advancement, a desire to take on a new challenge and a lack of appreciation. The statistical analysis revealed that amongst position title, there is a statistical significance for the bank embraces diversity for all as a reason for resignation and that the effect between junior managers and team leaders has a large effect. Analysis by gender differences shows that there is a statistical significance for personal situation at home as a reason for resignation and that females feels stronger about this than males. When looked at the difference between ethnic group, there are two reasons that are statistical significant namely, better compensation elsewhere and long working hours. Africans, coloureds and white‘s size effect is large, meaning that Africans and coloureds feel stronger about leaving for better compensation elseware than whites. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2012.

O objeto desse trabalho será discutir a interface das renúncias fiscais às entidades e organizações inscritas no Conselho Municipal de Assistência Social com o Fundo Público, considerando a Assistência Social como política pública. E, em especial, vincular o debate ao tema imunidades tributárias e isenções fiscais a fim de refletir em que medida tais recursos se associam ao orçamento público. Tem como proposição a análise desse objeto a partir da contextualização de fatores que envolveram as transformações da política social e o regulacionismo do Estado consoante às mudanças sofridas no capitalismo, com repercussões na relação Estado/Sociedade civil, a partir das mediações possíveis com a esfera municipal. / This paper intends to discuss the interface of the fiscal resignations to the entities and organizations of the City council of Social Assistance along with Public Fund, considering Social Assistance as public policy. And essentially, to link the debate to immunity assets and tax exemption in order to reflect where such resources are related to public budget. The analysis of this paper is from the context of factors that had involved transformations of social policy and State regulations due to changes in the capitalism, with repercussions between State and Civil Society from of local field.

O objeto desse trabalho será discutir a interface das renúncias fiscais às entidades e organizações inscritas no Conselho Municipal de Assistência Social com o Fundo Público, considerando a Assistência Social como política pública. E, em especial, vincular o debate ao tema imunidades tributárias e isenções fiscais a fim de refletir em que medida tais recursos se associam ao orçamento público. Tem como proposição a análise desse objeto a partir da contextualização de fatores que envolveram as transformações da política social e o regulacionismo do Estado consoante às mudanças sofridas no capitalismo, com repercussões na relação Estado/Sociedade civil, a partir das mediações possíveis com a esfera municipal. / This paper intends to discuss the interface of the fiscal resignations to the entities and organizations of the City council of Social Assistance along with Public Fund, considering Social Assistance as public policy. And essentially, to link the debate to immunity assets and tax exemption in order to reflect where such resources are related to public budget. The analysis of this paper is from the context of factors that had involved transformations of social policy and State regulations due to changes in the capitalism, with repercussions between State and Civil Society from of local field.

<p>När en nyutbildad officer som slutar är inte bara en ekonomisk förlust för Försvarsmakten, utan även en organisatorisk förlust eftersom brister i bemanningen inte går att åtgärda direkt. Medelåldern i Försvarsmakten har stigit de senaste åren. Syftet med denna uppsats är bidra till förståelse för varför unga officerare lämnar Försvarsmakten. Vid Luftvärnsregementet Lv 6 i Halmstad är medelåldern 40,6 år. Under de senaste fyra åren har sju unga officerare lämnat anställningen på regementet. Frågeställningarna som har besvarats är: Vilka är anledningarna till att de sju officerarna slutat på Luftvärnsregementet? – Finns det gemensamma orsaker?  Delar andra officerare de erfarenheter som lett fram till avgångsbeslutet?  - Av dessa, hur många funderar på att sluta?<em></em></p><p>Resultaten har nåtts genom intervjuer med sju officerare och en enkät där 686 unga officerare deltagit. Intervjuerna och svaren från enkäten ger en bild av att många unga officerare upplever stor arbetsbelastning och att det inte finns resurser i form av pengar eller personal att lösa tilldelade uppgifter. Officerare tvingas planera om verksamhet av besparingsskäl. Trots detta har majoriteten av enkätdeltagarna angett att förbandet bedriver en god utbildning av de värnpliktiga.</p> / <p>The average age in the Swedish Armed Forces has during the last four years increased from 39,5 to 42,2. According to a study from the 1990’s many young officers resign from the military organization, this is verified by the Swedish Armed Forces Headquarter. Becoming a commissioned officer in the Swedish Armed Forces requires three years of studies at a military academy. Young officers resigning from the Armed Forces lead to financial as well as organizational losses. This study aims to develop an understanding of the main reasons why young officers choose to find a career outside the Armed Forces. To do this seven young officers that have resigned from the Air Defence Regiment have been interviewed. A survey has been sent out to 686 officers that are still serving with the purpose of investigating whether they share similar experiences and if they are considering resigning the Armed Forces.</p><p>The most significant results show that the young officers tend not to feel appreciated by their superiors. Furthermore, Swedish officers experience that they are carrying a heavy workload. Some of the problems young officers are facing in their work situation are due to financial cutbacks.</p>

När en nyutbildad officer som slutar är inte bara en ekonomisk förlust för Försvarsmakten, utan även en organisatorisk förlust eftersom brister i bemanningen inte går att åtgärda direkt. Medelåldern i Försvarsmakten har stigit de senaste åren. Syftet med denna uppsats är bidra till förståelse för varför unga officerare lämnar Försvarsmakten. Vid Luftvärnsregementet Lv 6 i Halmstad är medelåldern 40,6 år. Under de senaste fyra åren har sju unga officerare lämnat anställningen på regementet. Frågeställningarna som har besvarats är: Vilka är anledningarna till att de sju officerarna slutat på Luftvärnsregementet? – Finns det gemensamma orsaker?  Delar andra officerare de erfarenheter som lett fram till avgångsbeslutet?  - Av dessa, hur många funderar på att sluta? Resultaten har nåtts genom intervjuer med sju officerare och en enkät där 686 unga officerare deltagit. Intervjuerna och svaren från enkäten ger en bild av att många unga officerare upplever stor arbetsbelastning och att det inte finns resurser i form av pengar eller personal att lösa tilldelade uppgifter. Officerare tvingas planera om verksamhet av besparingsskäl. Trots detta har majoriteten av enkätdeltagarna angett att förbandet bedriver en god utbildning av de värnpliktiga. / The average age in the Swedish Armed Forces has during the last four years increased from 39,5 to 42,2. According to a study from the 1990’s many young officers resign from the military organization, this is verified by the Swedish Armed Forces Headquarter. Becoming a commissioned officer in the Swedish Armed Forces requires three years of studies at a military academy. Young officers resigning from the Armed Forces lead to financial as well as organizational losses. This study aims to develop an understanding of the main reasons why young officers choose to find a career outside the Armed Forces. To do this seven young officers that have resigned from the Air Defence Regiment have been interviewed. A survey has been sent out to 686 officers that are still serving with the purpose of investigating whether they share similar experiences and if they are considering resigning the Armed Forces. The most significant results show that the young officers tend not to feel appreciated by their superiors. Furthermore, Swedish officers experience that they are carrying a heavy workload. Some of the problems young officers are facing in their work situation are due to financial cutbacks.