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[{"key": "dc.contributor.advisor", "value": "J\u00e4rvenp\u00e4\u00e4, Marko", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "H\u00e4m\u00e4l\u00e4inen, Juhana", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-08-16T10:50:58Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-08-16T10:50:58Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2017", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1719442", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/55122", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 pro gradu -tutkielmassa on k\u00e4sitelty toimitusjohtajan palkitsemisj\u00e4rjestelmi\u00e4 case-yhti\u00f6iden avulla, joiden osakkeet ovat kaupank\u00e4ynnin kohteena Helsingin p\u00f6rssiss\u00e4. Tutkimuksen case-yhti\u00f6t olivat Nokia, Kone, Fortum, Neste ja UPM. Tutkimuksen aineisto on ker\u00e4tty akateemisesta kirjallisuudesta, case-yhti\u00f6iden tilip\u00e4\u00e4t\u00f6stiedoista, vuosikertomuksista sek\u00e4 palkka\u2013 ja palkkioselvityksist\u00e4. Toimitusjohtajien palkkioihin liittyv\u00e4 data ja taloudelliset tiedot on ker\u00e4tty vuosilta 2011-2015. Tutkimuksessa on hy\u00f6dynnetty kvantitatiivisen ja kvalitatiivisen tutkimuksen tiedonhankintamenetelmi\u00e4. Tutkimuksen tavoitteena on toimitusjohtajien palkkioiden syv\u00e4llinen ymm\u00e4rrys, joka sallii tietyiss\u00e4 tilanteissa yleistykset ja tarjoaa tukea vaihtoehtoisille tulkinnoille. Tutkimus tarjoaa lukijalle ymm\u00e4rryksen case-yhti\u00f6iden palkkioiden kokonaisuudesta ja siit\u00e4, mist\u00e4 palkitsemisperiaatteista kokonaisuus muodostuu. Tutkimuksessa on my\u00f6s k\u00e4sitelty palkitsemisen oikeudenmukaisuutta, verrattaessa palkkioita case-yhti\u00f6iden tilikausien tuloksiin. Tutkimuksen tulosmittareina on k\u00e4ytetty yhti\u00f6iden liikevaihtoa, osakekohtaista tulosta ja oman p\u00e4\u00e4oman tuottoprosenttia. Valituista mittareista osakohtaisen tuloksen n\u00e4htiin seuraavan eniten palkkioiden kehityssuuntia. Tulosten valossa voidaan todeta, ett\u00e4 yhti\u00f6iden toimitusjohtajien kokonaiskompensaatio muodostuu samoista osista; kiinte\u00e4st\u00e4 palkasta, lyhyen ja pitk\u00e4n aikav\u00e4lin tulospalkkioista, el\u00e4kej\u00e4rjestelmist\u00e4 ja muista eduista. Kuitenkin palkkioiden osuuksissa on huomattavia eroja case-yhti\u00f6iden v\u00e4lill\u00e4. Nokian ja Koneen toimitusjohtajien kokonaispalkkioista suurin osa koostuu pitk\u00e4n aikav\u00e4lin osakepohjaisista kannustinj\u00e4rjestelmist\u00e4, kun taas valtion enemmist\u00f6omisteisten Fortumin ja Nesteen palkkioiden perustana on kiinte\u00e4 peruspalkka. UPM on palkinnut hyvin tasaisesti toimitusjohtajaansa, mutta erityisesti el\u00e4kej\u00e4rjestelyt ovat korostuneet muihin case-yhti\u00f6ihin verrattuna.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Juhana H\u00e4m\u00e4l\u00e4inen (jutaarha) on 2017-08-16 10:50:58.211833. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2017-08-16T10:50:58Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201708163502.pdf: 876032 bytes, checksum: 7f082f46cca0f314d1c73fbc94e1fc80 (MD5)\r\nlicense.html: 4850 bytes, checksum: ae563953856d9b9f3809972b6bcc199c (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-08-16T10:50:58Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201708163502.pdf: 876032 bytes, checksum: 7f082f46cca0f314d1c73fbc94e1fc80 (MD5)\r\nlicense.html: 4850 bytes, checksum: ae563953856d9b9f3809972b6bcc199c (MD5)\r\n Previous issue date: 2017", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (73 sivua)", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "corporate governance", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Toimitusjohtajan palkitsemisj\u00e4rjestelm\u00e4t : liian avok\u00e4tist\u00e4 palkitsemista?", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201708163502", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.method", "value": "Kvalitatiivinen tutkimus", "language": null, "element": "subject", "qualifier": "method", "schema": "dc"}, {"key": "dc.date.updated", "value": "2017-08-16T10:50:58Z", "language": "", "element": "date", "qualifier": "updated", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": "fi", "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "palkitseminen", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kannustimet", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "p\u00f6rssiyhti\u00f6t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "toimitusjohtajat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "eettisyys", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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