The management of Human Resources is concerning on the issue of employee retention following a merge and acquisition. This study focused on the effects of employee retention and how the Human Resources Department adjusts their salary following a merge and acquisition. Individual case study is used as the methodology of this study and the research subject is Winteck Corporation, which merges and acquires with HannStar LTD. (Yang-Mei 1st and 2nd Factory). Subsequently, the study will use both organizations¡¦ staff financial data such as their annual income, salary structure and benefits, enterprise system, and the corporate culture to do the analysis and comparison. In addition, the discussions had been made about how the salary system adjustment of Winteck Corporation affected the employee retention and the methods found are as following, using the team performance as the standard assessment for the adjustment of original factory employees¡¦ salary, and authorized supervisors to adjust the salary according to employees¡¦ performance. Overall, there is a standard method for the company to select, train and utilize the talented employees as well as to retain employees after a merge and acquisition. Select the employees based on their capability; train the employees after a merge and acquisition as well as clam down their unstable emotion; utilize their professional skills and experiences into the new organization after a merge and acquisition; retaining the employees by paying the original salary while their job structure, position, benefits, and so on are based on the Winteck Corporation. The advantages following a merge and acquisition: 2. upgrade the quality of employees; 3. higher rate for employee retention; 1. increase the production of new products.Discussions: 1. how to develop a standard structure of the salary system following a merge and acquisition; 2. the proposal of salary system for employee retention in the original factory following a merge and acquisition.

An important issue that managers are facing in today’s intensive business environment is how to compensate their employees to keep them motivated. The trend is to be rewarded for the individual performances, which has increased the usage of commission based salary systems. Previous research suggests that commission salary provokes internal competition, while it damages cooperation. However, the main issue in feminine and masculine societies is what motivates people, which indicates that the effects of commission based salary systems needed to be examined from a cultural perspective. Therefore, with the main aim was to enhance the understanding of this, the problem was addressed by the overreaching research question: How do commission based salary systems affect cooperation and internal competition in masculine and in feminine societies? To answer this, empirical data was acquired from Sweden and the United States. Sweden is recognized as the most feminine society, where social motives are dominating. The United States on the other hand, is recognized as a masculine society that encourages competition and where money is the main motivator. The empirical data derived from personal interviews with real estate agents that work with commission salary. Three case companies within each country were included in the study and three interviewees within each company participated. The findings showed that commission salary tends to increase the work effort, limit the cooperation, while it increases the internal competition. Nevertheless, the effects it has distinctively differs between the societies. In Sweden, the importance of group cohesion and interpersonal relationship results in a higher level of cooperation than in the United States. Despite that commission salary evokes internal competition, colleagues are colleagues above all in Sweden. In the United States however, cooperation mainly occurs when it serves the individual performances. Here, money and the own success are what matter the most and due to the competitive mindset, internal competition becomes significantly more intensive in the United States than in Sweden. In contrary to Sweden, commission salary can turn colleagues into competitors, for better or for worse. / Master thesis

Syftet med studien var att undersöka erfarenheter och upplevelser av att arbeta med provisionsbaserad lön inom fastighetsmäklarbranschen. För denna studie har en kvalitativ intervjustudie implementerats som metod, där totalt tio intervjuer har genomförts.Respondenterna innefattar en representant från en branschorganisation, tre stycken chefer samt sex stycken praktiserande fastighetsmäklare från tre olika fastighetsmäklarföretag. För studien utformades en intervjuguide innehållandes tre olika teman såsom profession, lön samt utbildning. Som slutsats konstaterar studien att flera faktorer påverkar fastighetsmäklarnas upplevelser och erfarenheter av en provisionsbaserad lön. Dessa faktorer är motivation, prestation,flexibilitet och trygghet. Faktorer som inte visat sig ha en påverkan på hur den provisionsbaserade lönen upplevs är erfarenhet och effektivitet. Den främsta anledningen till att den provisionsbaserade lönen fortfarande dominerar fastighetsmäklaryrket är att den lyckas stimulera fastighetsmäklares motivation och strävan efter prestation på ett sätt som andra lönestrukturer inte lyckas med. Studien har visat att det finns en motståndskraft inom fastighetsmäklarbranschen som innebär delade åsikter vad gäller utvecklingen av lönestrukturen. Att branschen inte är enade om att lämna den provisionsbaserade lönestrukturen hindrar yrket från att ta sig vidare i professionaliseringsprocessen och möjligheten att erkännas som en fulländad profession. / The purpose of this study was to investigate the experiences and perceptions of working with commission-based salaries in the real estate brokerage industry. For this study, a qualitative interview study has been implemented as a method, where a total of ten interviews have been conducted. The respondents include a representative from a trade association, three managers and six practicing real estate agents from three different real estate brokerage firms. For the study, an interview guide was designed containing three different themes such as profession,salary and education. The study concludes that several factors influence real estate agents ́ perceptions and experiences of a commission-based salary. These factors are motivation, performance,flexibility and security. Factors that were not found to have an impact on the perception of commission-based salary are experience and efficiency. The main reason why commission-based salary continues to dominate the real estate profession is that it manages to stimulate real estate agents' motivation and achievement in a way that other salary structures do not manage to do. The study has shown that there is a resilience within the real estate brokerage industry that involves divided opinions regarding the development of the salary structure. The lack of consensus within the industry to move away from commission-based salary structure is preventing the profession from moving forward in the process of professionalization and the possibility of being recognized as a perfected profession.

Syftet med denna komparativa, enkätbaserade studie var att synliggöra eventuella skillnader i uppfattningen om processen för bedömning av lärares prestationer hos skolledare i några skolor i Sverige och på några internationella skolor. I litteratur-genomgången gick jag igenom ett antal faktorer alt. delmoment som skulle kunna stödja en systematisk utvärderingsprocess och jag placerade in lärarutvärdering som ett led i skolutvecklingsarbete, ett led i den enskilde lärarens professionsutveckling och ett verktyg som stöd för att individuell lönesättning (på de skolor där lön/anställnings-kontrakt kopplas till prestation). Sex olika förutsättningar för utvärdering av lärare presenterades, vilka kopplades till ett systematiskt arbete med lärarutvärdering på skolor. Utifrån dessa ställde jag upp två utgångspunkter, vilka jag avsåg att utvärdera genom denna enkätundersökning: att skolenheter som har en tydlig vision/mission/värdegrund har en mer strukturerad process för bedömning av lärares individuella prestationer och att skolledarna på de internationella skolorna som deltar i undersökningen genomför en mer systematisk utvärdering av lärarnas arbete. Enkäten skickades ut till 94 skolledare genom ett bekvämlighetsurval, med en svarsfrekvens på 38 (40 %). Resultaten visar att den första utgångspunkten inte kunde styrkas genom resultaten men däremot visar det sig att de deltagande skolledarna på de internationella skolorna arbetar något mer systematiskt med lärarutvärdering. Några av de områden där de skiljer sig från de svenska skolledarna i sina svar och som är potentiella utvecklingsområden i det pedagogiska skolledarskapet är utbildning i ämnet, processinriktad utvärdering och tid ägnad åt detta, frekvensen i användandet av observationer/lektionsbesök i utvärderingsprocessen, en tydlig struktur för utvärderingsarbetet och systematik för dokumentation om lärarnas arbete. Utifrån resultaten ser jag en risk att skolledare saknar ett systematiskt och strategiskt förhållningssätt och kunskap om lärarutvärderingar både vad gäller varför, vad, hur och när de ska göras. Kanske gör de bedömningar av lärares individuella prestationer mest på en höft, går på känslan, saknar underlag, utgår från personliga relationer och fattar ad hoc beslut. Vad detta innebär för skolutvecklingsprocessen måste utredas vidare. / The purpose of this comparative, online survey was to bring forth any differences in the perception of the process around teacher performance evaluation among school leaders of a few public schools in Sweden and of a few international schools. In the literature review a number of factors and modules were presented that could support a good systematic evaluation process and I positioned teacher assessment within the frame of school development, within the frame of individual teacher professional development and as a tool to support individual salary systems (at schools were salary and/or contracts are connected to performance). Six main presumptions were put forward concerning teacher assessment, which were connected to a systematic approach to teacher evaluations.  Based on these, two main assumptions were made and aimed to be evaluated through the survey; that schools with a clear vision/mission/value statement have a more structured process for individual teacher assessment and that the participating international school leaders have a more systematic evaluation process for teacher assessment. The survey was sent out to 94 school leaders chosen through a convenience sample, with a response rate of 38 (40 %). The results from this study do not support the first assumption but do show that the school leaders at the represented international schools have a somewhat more systematic work process for teacher assessment. Some of the areas were differences are present and that can be considered potential development areas within the pedagogic leadership are: education about teacher assessment, a process orientated assessment system and time spent on this process, the frequency in usage of lesson observations during the assessment process, a clear structure for the assessment process and the use of a systematic method to document collected data. Based on the results I see a risk that school leaders lack a systematic and strategic approach and knowledge about teacher assessment both considering the why, the what, the how and the when it should be conducted. Maybe they judge teachers’ individual achievements based on coincidence, feeling, limited information, and personal relationship and/or make ad hoc decisions. How this effects school development needs to be researched further.

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.

The goal of the diploma thesis „Salaries in state and public administration in the Czech Republic – development and trends“ is the analysis and description of the salary system. First part of the thesis explains basic theoretical concepts and values in this field of study. The development of the described values is set in the overal context of the economic situation in the Czech Republic. The second part describes principles of remunaration in state and public administration, both past and present. Salary system function is also compared with that of neighboring countries. The outcome of the thesis is the analysis of the salary system and also certain recommendations that resulted from the study of researched topic.