Estudo sobre política de remuneração por desempenho em empresas brasileiras

Este artigo busca compreender melhor a relação entre o desempenho financeiro e de mercado das empresas e a remuneração dos executivos, de modo a verificar se os interesses dos executivos estão alinhados com os dos acionistas. Foram realizadas regressões lineares múltiplas pelo método dos mínimos quadrados ordinários e pelo método TOBIT para uma amostra de 128 empresas listadas na bolsa de valores brasileira, com base nos dados do ano de 2014. As variáveis de desempenho financeiro tiveram correlação positiva com a remuneração executiva total e remuneração fixa, mas elas não foram estatisticamente significantes para explicar a remuneração variável e por meio de stock options, resultado inconsistente com a literatura e o objetivo da própria estrutura de remuneração. Além disso, foi observado que o tamanho da empresa tem influência positiva sobre a remuneração executiva, enquanto que a concentração acionária, controle acionário público e endividamento têm efeito negativo sobre a remuneração executiva.

Controle acionário, remuneração de executivos e desempenho empresarial : evidências para o mercado brasileiro

Esse artigo buscou examinar como o tipo de controlador afeta a relação remuneração e desempenho da diretoria nas empresas brasileiras no período de 2010 a 2013. Primeiramente, o controle no Brasil ainda é majoritariamente exercido por firmas familiares, e que o capital também é concentrado, sendo em média 65% do capital detido pelos 5 maiores acionistas. Quanto a análise econometrica os resultados indicaram que: As empresas de controle familiar e governamental remuneram seus gestores com um valor menor em relação os outros tipos de controle; Não foi possível fazer inferência acerca da influência do controlador nas empresas institucionais; As empresas sem controlador remuneram o seu gestor com um valor maior de remuneração. Por fim, quanto ao desempenho, em nenhuma das equações o ROA foi significativo, demonstrando fracos mecanismos de remuneração ou capacidade do gestor em determinar sua compensação

Papel da extensão e do trabalho junto à comunidade na formação médica

SILVA, Thiago Demétrio Nogueira Costa e; CORRÊA, Edison José; MARANHÃO, Técia Maria de Oliveira. O papel da extensão e do trabalho junto à comunidade na formação Médica. Revista Eletrônica Pesquisa Médica, v.1, n.3, p.9-13, jul./set. 2007

A Humanização e a Formação Médica na Perspectiva dos Estudantes de Medicina da Universidade Federal do Rio Grande do Norte

The aim of this study is to understand the perception of medical students at the Federal University of Rio Grande do Norte (UFRN) about humanization in the context of their medical formation, using a qualitative approach. The focus group and participant observation techniques were used, involving a multidisciplinary team composed of professionals from the areas of anthropology and psychology, as well as professors from the medical course, who studied two groups of nine students in their final year. The data were analyzed using the categorical thematic content analysis technique, from which emerged three categories: student/patient relationship, teaching/learning and student/professor relationship. The first allows us to identify that student-patient contact is an essential experience for adopting a more humanized view of the disease process. The second category shows that unqualified professors in the pedagogic practices inherent to the teaching profession and the theory the practical dichotomy hinder the autonomous and holistic formation of knowledge. Similarly, the lack of practices outside the academic environment and the absence of multiprofessional stimulation interfere in the construction of an integral view of the individual. From the third category, the student/professor relationship, emerge two opposing subcategories (professor model and assymetric relationships), which reflect the importance of the professor`s ethical humanist position, as opposed to an authoritarian attitude, to form the professional attitude of the student. The results point important aspects of the medical formation that may open a discussion about humanization, in the context of new national curricular guidelines

Da escala médica de saúde à experiência social do saudável :diálogo entre os espaços dos bares e das academias fisiculturistas na cidade do Natal-RN

Currently, we attend a reverence of concepts ahead as health, life, youth and body. In we widen amount the ideals concerned to the healthful life, to the quality of life, the longevity and joviality and the extremities of the body represented by the illness, for the virus infection, the physical deficiency and the aging. Of the historical shades of the plague, of the hunger and the war that gagged the defenseless individual and its body, in the current days we increase the search for a full and powerful life, independent of a religious imaginary to predict the epidemic curse, the threat represented for the sick people and the incarnate divine anger in the death; or of medical science presented in the spaces of the technology and the physiology, being left fragile the social and psychological dimensions of the human confined to the patient issue and, finally, the commanded urban health politics in quantitative goals of hygienic cleaning, of the medical techniques and the education citizen. For beyond these instances, emerges in our days a plural, close and biographical agreement well of the body and welfare. On the other hand, an understanding of the healthful life and well-being that more certifies the presence of something the one that clear landmarks amongst normality and the irregularity, the esteem and the destructive vice: it has a projection of healthful life measures without conceptual models of body and health under the doctor-scientific standard occidental. This thematic one will confide in way to the enclosure for spaces to the muscles and fitness exercises and the bars from the city of Natal, in the state of Rio Grande do Norte, Brazil, while comprehensive interchange concerning as the individual comes dealing with the notion the body and health and, mainly, if perceiving inside of its body and its health. Amongst these two spaces of typical leisure of the modern urban phenomenon, the hedonism bodily with its muscles and salience and one another form of hedonism in the fruition of allowed drugs will be across itself in a dialogue about which social s relationships are really in game in an imaginary construction amongst an doctor-aesthetic ideal of health and the social and subjective experience in the option for a healthful life

O Fundef e o Fundeb como política de financiamento para a valorização do magistério: efeitos na carreira e na remuneração dos professores da rede pública estadual de ensino do RN

Le présent étude analyse les effets de la politique de financement de l éducation de base, par les Fonds contables, Fundef et Fundeb, et sa proposition de valorisation de l enseignement, en considerant les dimensions de la carrière et de la rémunération des professeurs de l éducation publique de l état du Rio Grande do Norte, entre les années de 1996 et 2000. Pour comprendre les contraintes de l évaluation des politiques publiques, en cherchant aussi les contribution en Marx (1996) selon qui « le concret est concret » et que la dialétique du concret peut appuyer pour la tentative de capter le fenomène étudié. On a utilisé encore le référentiel bibliographique relatif au financement de l éducation et la valorisation de l enseignement à partir de la littérature reférente aux dimensions de l objet (Fundef et Fundeb) et (carrière et rémuneration). Dans la recherche documental, au-delà des législations, directrices nationales et locales pertinentes, se sont utilisés des donnés référents aux ressources, disponibles à la Finbra, Trésor National, SIOPE/RN, INEP/MEC, des informations du résumé de la feuille et feuille de payement du Secrétariat d État, de l Éducation et de la Culture (SEEC) et 289 bulletins de salaire de 21 professeurs. On a réalisé interview semi structurée avec une quantité de 9 professeurs, reférent à la carrière, et un questionaire appliqué à 12 professeurs relatif à la remuneration. On considère que sur les résultats reférents aux indicateurs éducationnel, dans la période Fundef il y a eu une réduction des inscriptions aux écoles de l état comme aussi aux fonctions des professeurs de l Enseignement Fondamental, et cela correspond à 37%. À partir de la vigence du Fondebe (2007 - 2010) ces indicateurs ont équalisé. Pendant toute la période, 1996 et 2010 il y a eu une augmentation des inscriptions de 119,03%, et aussi aux fonctions des professeurs de 77,44%. Par rapport aux informations de financement, on a constaté que, du minimum exigé (60%) sur l aplication des fonds à la rémuneration de l enseignant, on applique pour la période des deux fonds, plus que le minimum exigé, c est-à-dire de 83,29% à 98,89% des fonds. Les effets des fonds sur la carrière des 9 professeurs n ont pas été satisfactoires, si l on considère la promotion et la progression. Au cas de la promotion des 9 de ces professeurs, un seul a évolué son niveau (les titres) mais a, au même temps, rétroagit dans sa progression. Pour la progression des 9 professeurs, 8 d entre eux ont sa progression retardée, ce qui correspond à entre 2 et 5 classes, et ce qui provoque un préjudice qui varie entre 10% à 45% sur sa remunération. La différence d une classe à l autre correspond à 5% de son salaire. On évalue que les avantages financières contribuent pour la remunération avec un pourcentage plus élevé que son salaire, ce qui diminuent pendant lo Fundeb. Par rapport à la remunération un professeur de 24 ans de service avec formation, n arrive même pas à gagner 2 salaires minimums. Le professeur de 30 ans de service, maître, reçoit un salaire, en 2010, qui correspond a moins de 3 salaires minimums, c est-à-dire, une proportion de 2,82 et une remuneration qui correspond à un peu plus que 3 salaires minimums, c est-à-dire, une proportion de 3,66. L enseignement n est pas très favorisé si on le met face à d autres profession qui ont aussi l exigence de formation supérieure, ce qui provoque un effet négatif pour voir l enseignement comme profession. À propos des effets sur la rémuneration, on conclue qu il y a eu une amélioration mais encore insufisante, surtout si l on compare au Salaire Minimum annuel. On évalue que les fonds Fundef et Fundeb n ont pas été capables de promouvoir la valorisation de l enseignement dans le contexte de carrière et rémuneration. On observe quelques résultats négatif dans la politique de fonds, une fois qu il y aurait en avoir avec l incapacité de tel politique en promouvoir la dite valorisation de l enseignement, ce qui est une des causes, le financement avec des restriction budgétaire