3 resultados para Discretionary

em Doria (National Library of Finland DSpace Services) - National Library of Finland, Finland


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When considering ways to motivate employees, one must keep in mind that each individual is different and therefore everyone is motivated in different way. Employees can have quite different motivators, for example, more money, more recognition, flexible working hours, promotions, opportunities for learning, or discounts for employee and his/her family. Therefore, when attempting to help motivate people, it is important to discover what the individual motivation factors are for each one personally. Another key factor is the variation over time. Nobody experiences a constant set of needs over time, it will change slowly. One of the most fundamental concerns of reward management is how it can help to motivate people so that they achieve their full potential. The development of a performance culture is a typical aim of reward strategy. It is therefore necessary to understand the factors that motivate people and how, in the light of these factors, rewarding process and practices that will enhance motivation, commitment, job engagement and positive discretionary behavior, can be developed. The purpose of this research is to examine more in detail of the total reward systems which are used in two public sectors and their cultural differences and/or similarities. The study is focused on two different public sectors; Vantaa City Authority (Finland) and Hertfordshire County Authority (the United Kingdom). The research questions are: How do public sector employers attempt to reward their employees with a total reward system? • What are the different ways to motivate employees? • What is the reward system in the public sector based on? • What characteristics are included in the total reward system? • How does the culture affect the ways of motivation and rewarding? The benefits of a total reward approach are, for example, the greater impact which means that the combined effect of the different types of rewards will make a deeper and longer-lasting impact on the motivation and commitment of people. It also enhances the employment relationship, meaning that the employment relationship created by a total rewards approach makes the maximum use of relational as well as transactional rewards and will therefore appeal more to individuals. The research findings point out that in Finland rewards are based on just for the employees, recognition of individuals is high, in several cases they reward teams, and organisation climate is important issue for them. In the United Kingdom, the reward system is based on rewarding employees and their families, employer offer several discounts for employees and families, and flexible working hours are favourable.

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The aim of this study is to test the accrual-based model suggested by Dechow et al. (1995) in order to detect and compare earnings management practices in Finnish and French companies. Also the impact of financial crisis of 2008 on earnings management behavior in these countries is tested by dividing the whole time period of 2003-2012 into two sub-periods: pre-crisis (2003-2008) and post-crisis (2009-2012). Results support the idea that companies in both countries have significant earnings management practices. During the post-crisis period companies in Finland show income inflating practices, while in France the opposite tendency is noticed (income deflating) during the same period. Results of the assumption that managers in highly concentrated companies are engaged in income enhancing practices vary in two countries. While in Finland managers are trying to show better performance for bonuses or other contractual compensation motivations, in France they avoid paying dividends or high taxes.

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Tutkimuksessa kuvataan opettajien käsityksiä nettikasvatuksesta ja nuorten nettikulttuurista. Tehtävänä on kuvata kuuden opettajan näkemyksiä nuorten nettimaailmasta sekä oppilaan, että kasvattajan näkökulmasta. Tutkimus on lähtökohdiltaan kvalitatiivinen. Tutkimuksen metodologisena viitekehyksenä käytetään fenomenografista lähestymistapaa. Tutkimuksen tulosten mukaan opettajien käsitykset nuorten nettikulttuurista olivat hyvin moninaiset. Opettajien käsityksiä nuorten nettikulttuurista kuvasti vahva huoli nuorten arvoista ja suhteestaan mediakriittisyyteen. Nettikulttuuriin liittyen huolenaiheena olivat myös nuorten nettiriippuvuus, sekä huoli liikunnan vähentymisestä. Nämä aiheet heijastuivat vahvasti opettajien omiin nuoruudenajan kokemuksiin nuorisokulttuurista. Toisaalta internet ja sosiaalinen media nähtiin mahdollistavana, yhdistävänä tekijänä, joka heijastui koulun arkeen nuorten avoimuutena ja kokemusten jakamisena. Opettajien käsityksissä heijastui myös kulttuurin kokonaisvaltaisuus; miten Internet ja sosiaalinen media syö kulttuurin itseensä, kun kaikki toiminta siirtyy verkkoon. Nettikasvatuksen opettajat kokivat olevan hyvin harkinnanvaraista ja riippuvan omasta kiinnostuksesta aihetta kohtaan. Nettikasvattajina opettajat kokivat tärkeäksi mediakasvatuksen ja kriittisen tiedon etsinnän taidot. Vastuu ja sen jakaminen olivat merkittävä tekijä opettajien puhuessa nettikasvatuksestaan ja roolistaan siinä. Opettajat eivät halunneet mennä kodin tehtävien edelle, mutta rajan määrittäminen oli haasteellista. Vastavuoroisuus nettikasvatuksessa ja teknologisessa koulumaail-massa nähtiin hyvin merkittävä.