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Selivanova, Ekaterina. "Analýza zaměstnaneckých beńefitů." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72451.
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Teoretická část: Vymezení pojmu "Zaměstnanecké benefity" - definice, charakteristika, možností, rostoucí význam, mezikulturní rozdíly a vlivy Členění zaměstnaneckých benefitů a jejich typy - klasifikace, typy, zaměstnanecké benefity v ČR Trendy v zaměstnaneckých benefitech - tendence před, během a po nedávné finanční krizi Praktická část: Systém zaměstnaneckých benefitů ve velké mezinárodní společnosti - profil společnosti, popis systému benefitů, zaměstnanecká spokojenost s odměňováním, SWOT analýza, TOWS analýza
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Turečková, Blanka. "Spokojenost zaměstnanců a zaměstnanecké benefity ve vybrané společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-254249.
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The diploma thesis examines employee satisfaction and employee benefits in a chosen company. It was used a research: asking via a questionaire. The analysis of chosen quality characters has been made in this thesis and the financial impact of the employee benefits has been monitored. On the basis of the results the reseatched situation has been appreciated and there have been proposed possible changes and improvement in the providing of emplayee benefits.
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Keener, Sheila. "University President Compensation: A Complex Examination of its Determinants and Consequences." VCU Scholars Compass, 2019. https://scholarscompass.vcu.edu/etd/6011.
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This dissertation examined the controversy surrounding the high levels of compensation paid to university presidents. To do this, the first half of this dissertation includes a systematic review of the existing literature regarding the relation between university performance and university president compensation in nonprofit universities. The second half of this dissertation attempts to replicate the findings from the systematic review with more current data. Several gaps identified in the literature, including the effects of analyzing specific compensation components, the effect of university president compensation on subsequent university performance, potential nonlinear relations, and how relations between university performance and university president compensation change over time, are examined as well. Specific hypotheses and research questions are derived from compensation and motivation theories used in the for-profit context as well as findings from both the for-profit and nonprofit executive compensation literature. Results indicated that university performance had a weak effect on compensation in private universities and no effect in public universities. Findings suggested that there may be differences in this effect depending on the component of compensation examined. Compensation appears to have a negative or nil effect on subsequent university performance. Evidence of differential effects over time were not observed. Although some nonlinear effects were detected, they did not take the form expected. Potential reasons for these findings, as well as their implications for research and practice, are discussed.
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O'Bear, Nathaniel Ryan. "Relationship Among Compensation, Benefits, Intrinsic Motivators, and Potential Referral Candidates." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7711.
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High rates of turnover among truck drivers in the United States limit the abilities of organizations to effectively move freight if organizational leaders cannot efficiently and economically replace drivers. The purpose of this correlational study was to examine the relationship among compensation, benefits, intrinsic motivators, and potential referral recruiting in transportation organizations. Herzberg’s 2-factor theory was the theoretical framework for this study. Secondary data were collected for 566 Class A truck drivers from an Illinois-based partner organization’s 2018 employee satisfaction survey. The results of the multiple linear regression analyses indicated a significant relationship exists, F(3,562) = 258.323, p < .001, R2 = .580, among compensation (β = .231, p < .001), benefits (β = .101, p < .002), intrinsic motivators (β = .554, p < .001), and potential referral recruiting in transportation organizations. Overall, the independent variables accounted for 58% of the variance in the dependent variable with intrinsic motivators having the largest effect. The implication of these findings for positive social change includes equipping business leaders with information about motivational factors for recruiting drivers through referrals, which might increase community employment levels to improve the standard of living.
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Brandenburg, Scott W. "A study identifying factors associated with incentive pay plans." Online version, 1998. http://www.uwstout.edu/lib/thesis/1998/1998brandenburgs.pdf.
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Bahr, Adam. "The Industry and Occupation Incidence of State Mandated Maternity Benefits." DigitalCommons@USU, 2018. https://digitalcommons.usu.edu/etd/7159.
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Government mandates are often used to promote equality in the workplace, often imposing additional costs upon employers. Economic theory suggest that these additional costs will be shifted onto the employees through a reduction in wages. However, when wage shifting is not an option due to anti-discrimination laws, how will employers respond to the additional costs imposed? Gruber (1994) found that wage shifting occurs when the groups benefiting from a government mandate are easily identifiable to the employer, despite the existence of anti-discrimination laws.
This study seeks to further the work of Gruber (1994) and examine wage shifting at an industry level. We look at industries that have a large percentage of workers who are benefited by a government mandate to see if the wage shifting in these industries was more significant. This study finds that, as the percentage of workforce receiving benefits increases, the amount of wage shifting grows.
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Long, Terry Deshawn. "Executive Compensation, Firm Performance, and Net Community Benefits Within Nonprofit Urban Hospitals." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2296.
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Nonprofit hospitals are under increased pressure to maintain financial stability and compliance with Internal Revenue Service (IRS) net community benefit requirements. Boards of directors are not always confident that the compensation packages awarded to executives stimulate them to act in the organization's best interest. The principal-agent theory formed the basis of this correlational study. Archival data from National Center for Charitable Statistics, Guidestar, and the Center for Medicare & Medicaid Services were collected from 117 nonprofit urban hospitals for the fiscal year 2013. Regression analysis was used to determine the significance of relationships between return on assets (ROA), change in net assets (profit), and net community benefits expense and average executive compensation (AEC). ROA and profit demonstrated a significant relationship with AEC. The direction of the relationship between profit and AEC was positive while the relationship with ROA and AEC was negative. There was no significant relationship between net community benefit and AEC. The implications for positive social change include improved understand of executive compensation alignment, job creation, and IRS net community benefits expense requirements. Lawmakers may use the information to create legislation related to net community benefits expense requirements.
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Chadravarthy, Ravi R. "The relationship of work and worker characteristics to utilization of workers' compensation benefits." Thesis, Virginia Tech, 1988. http://hdl.handle.net/10919/43384.
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Cheng, Yau-mei Corrina. "An analysis of the employees' compensation system in Hong Kong." Hong Kong : University of Hong Kong, 1996. http://sunzi.lib.hku.hk/hkuto/record.jsp?B17508162.
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Dutto, Samantha Mia. "Public versus private sector outlays on non-wage compensation in Wisconsin : an analysis of health insurance, pension, tenure, and other systems." Thesis, Georgia Institute of Technology, 1995. http://hdl.handle.net/1853/28547.
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Murphy, Kevin S. "An Analysis of the Effect of Compensation Offerings on the Turnover Intentions of Restaurant Managing Partners for Outback Steakhouse." Thesis, Virginia Tech, 2000. http://hdl.handle.net/10919/36322.
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The restaurant industry has long been characterized by a high rate of "turnover, low wages, primitive technology, controlling management and an unimpressive benefits package"(Sullivan, 1999). " The most serious issue for employers today -in all industries- is hiring and keeping qualified and capable employees" according to Donald Marshack, senior analyst at the U.S. Bureau of Labor Statistics (BLS)(2000). The primary purpose of this study was to examine the perceived notion that the compensation plan of Outback Steakhouse reduces the intention to turnover of its unit level managing partners. Specifically the research focused on a survey of general manager's attitudes in regards to their intentions to seek out new employment and the effect of the compensation plan provided by Outback Steakhouse on their intention to turnover. The Objective of the study was to investigate the current management compensation practices of the managing partners of Outback Steakhouse, while identifying the relationship between management compensation and the intention to turnover for proprietors at Outback Steakhouse restaurants. A further objective was to establish the relationship between employee turnover and employee turnover intentions as a predictor of separation from an organization.
A survey instrument was utilized to gather information for this study was sent by mail to all of the 600 general managers of Outback Steakhouses listed on the company's web site in the US. The survey contained questions designed to measure the influence of the compensation package on the general managers' intent to turnover, and the degree of influence each element of the compensation package had on their intention to quit.
The results showed that the correlation coefficient indicated 5 out of the 8 monetary compensation variables had a significant positive relationship with the compensation plan and reducing turnover intentions. A forward regression analysis was conducted comparing all of the compensation elements. This was done for the purpose of determining which variables would be the best predictors of respondents desire to stay with Outback because of the positive influence the compensation package, as a whole, has on them. When the computations were completed, two variables, deferred compensation and stock option, explained 41.7% of the sample variation (R² = .417) and 39.8% of the population variation (Adjusted R² = .398).Master of Science
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Hrbáčková, Kristýna. "Návrhy efektivního motivačního programu ve vybrané společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399918.
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This thesis deals with the current incentive system in society and the subsequent proposal for its improvement. In the theoretical part, I will explain the basic concepts of employee motivation and will focus on the characteristics of different types of motivational means. In the practical part I will introduce T Machinery a. S and I will also deal with the analysis of the motivation system. To get information from employees, I used a questionnaire survey. On the basis of the analysis I will develop proposals that will increase the satisfaction of the employees.
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Králová, Pavla. "Motivace a evaluace zaměstnanců." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224955.
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The Subject of this thesis is the isuue of motivation and stimulation of employees in the company Tesco a.s. The work is devided into three parts. The firt part analytzs theoretical backround which is needed to process for preparation of other parts. The second part is analytic, includes informations about company and there is aslso covered the motivatial system of company. The last part is practical and includes a few proposals of improvements of motivation system.
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Cheng, Yau-mei Corrina, and 鄭有媚. "An analysis of the employees' compensation system in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B31964898.
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Obaid, Asfia. "Changes in the pay structures and systems in the banking sector of Pakistan : implications for a differentiated workforce and the employee psychological contract." Thesis, University of Manchester, 2013. https://www.research.manchester.ac.uk/portal/en/theses/changes-in-the-pay-structures-and-systems-in-the-banking-sector-of-pakistan-implications-for-a-differentiated-workforce-and-the-employee-psychological-contract(e164aa2e-bb36-4d89-849b-b65d59f29fd3).html.
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This thesis analyses the changes in pay structures and systems in the banking sector of Pakistan within a wider organisational setting of changes in multiple HR practices. It examines the outcome of these changes as perceived by different employee workgroups in the milieu of their new set of expectations. The existing literature on pay and its influence on the employee psychological contract is mostly limited to studies in the Anglo-Saxon countries. It fails to adequately highlight the ensuing conflicts of institutionalizing HRM practices which may be considered socially legitimate in western societies, in a South Asian country. While the importance of employee involvement in the design and implementation of pay practices is established in the literature there have been few studies which link the implications of its absence with employee perceptions. Moreover, the limited emphasis on the implications and consequences of applying a differentiated HR architecture within organisations fails to recognize the complex and at times conflicting relationship between different HR practices and the associated impact on multiple employee workgroups. To address these gaps in literature a qualitative case study approach was employed and interviews were conducted with 94 employees and HR managers in six domestic banks in Pakistan. The analysis reveals the policies of deregulation and privatization as the key driver for changes in the pay practice which include a partial shift from seniority to performance based pay systems, adoption of broadband pay structures and discontinuation of defined pension benefits. The other HR practices varied only slightly in design features and were applied inconsistently across the differentiated employee workgroups indicating more investment in some than others and resulting in pronounced conflicts between them. The results suggest that interrogation of outcomes of changes in bundles of HR practices, framed by an organisation’s HR architecture requires a multi-level study which incorporates the perspectives of both the employers and the employees.
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Reilly, Barry M. Lugg Elizabeth T. "Teacher compensation and student achievement the relationship between salaries & benefits and ISAT & PSAE composite scores /." Normal, Ill. : Illinois State University, 2007. http://proquest.umi.com/pqdweb?index=0&did=1441197951&SrchMode=2&sid=6&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1216233095&clientId=43838.
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Thesis (Ed. D.)--Illinois State University, 2007.Title from title page screen, viewed on July 16, 2008. Dissertation Committee: Elizabeth Lugg (chair), Joseph M. Pacha, Zeng Lin, Neil Sappington. Includes bibliographical references (leaves 163-170) and abstract. Also available in print.
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Cifci, Eren. "A Study of the Relationship between Family Income and Worker Compensation Measured as Wage and Fringe Benefits." Kent State University / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=kent1469463739.
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Radičová, Kateřina. "Návrh změn motivačního programu ve vybraném podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224384.
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In this thesis, the author deals with the motivation of employees in a selected company. Attention is paid to the analysis of the current motivational system, evaluation and remuneration system. The aim of this thesis is to gain theoretical knowledge and analysis of the current company status quo. Based on the analysis an effective motivational system will be proposed in order to achieve higher employee satisfaction and thus obtain better working results and an increased business performance.
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Vejnarová, Michaela. "Návrh motivačního systému společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377372.
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This diploma thesis focuses on the analysis and improvement of company Zebra Technologies CZ s.r.o. First part of thesis is devoted to theoretical concepts related to this topic. In second analytical part, the company is introduced, analysis of motivation program and evaluation program of the company is carried out. Last part is focused on proposed measures to improve the company’s motivation system based on the results from analysis part of thesis.
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Allen, Nell. "Nonprofit Talent Management| Using Compensation, Benefits and Incentives to Effectively Attract and Retain Top Talent Employees at Nonprofit Organizations." Thesis, University of Maryland University College, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13424166.
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High performing employees in the nonprofit sector can gain better compensation, benefits, and incentives by working in the for-profit sector. Employees departing for the for-profit sector decreases the overall talent pool in the nonprofit sector, and removes top talent from nonprofit organizations. Nonprofits require employees who are working at peak performance, as they can typically only afford a reduced headcount due to budgetary restraints. Employees are attracted to positions which afford adequate or above standard levels of compensation. The most talented employees are the most unattainable with the current method of employee attraction and retention.
The research questions addressed in this dissertation are 1) How can leadership address the compensation, benefits, and incentives of high performing employees in the nonprofit sector to ensure attraction, retention and engagement? and 2) How does compensation, benefits and incentives impact the resources available to a nonprofit via donations or public funds? Sixty articles were selected for their relevance to the topic containing research based on U.S. operating entities, from peer-reviewed journals and the snowballing method. Evaluation of the articles was performed using the Mixed-Methods Appraisal Tool. Thematic Synthesis was performed on the selected research articles and consisted of three stages; primary coding, descriptive themes, and analytical coding.
Findings from the selected articles were synthesized for best practices and implications for the field of nonprofit management. Nonprofit employees and executives were found to receive lower compensation than comparable for-profit positions. Nonprofit employees were provided with nonmonetary benefits including racial and gender equality in the workplace, flexible work schedules, medical and retirement benefits, and intrinsic motivation from moral alignment with the mission and vision of the organization. Best practice recommendations are for nonprofits to channel resources into employees and executive baseline compensation to become more competitive for attracting and retaining talented employees. Nonprofits should expect public donations to decrease as compensation rises due to the public’s belief that the majority of resources should be allocated for the mission and vision of the organization. Organizational program service revenue should be expected to rise commensurate with public donation decreases, as talented employees are hired and retained and positively impact revenues. Organizations which treated public donations as passive income, and spent their current marketing, communications, administration and fundraising resources on business operations including employee compensation, would be better enabled to capture program service revenue, government grants, and investment income.
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Akbulut, Valerie. "PREDICTING COMPENSATION AND RECIPROCITY OF BIDS FOR SEXUAL AND/OR ROMANTIC ESCALATION IN CROSS-SEX FRIENDSHIPS." Master's thesis, University of Central Florida, 2009. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/4213.
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With more opportunities available to men and women to interact, both professionally and personally (i.e., the workplace, educational setting, community), friendships with members of the opposite sex are becoming more common. Increasingly, researchers have noted that one facet that makes cross-sex friendships unique compared to other types of relationships (i.e. romantic love, same-sex friendships, familial relationships), is that there is the possibility and opportunity for a romantic or sexual relationship to manifest. Communication research has yet to investigate how one decides whether to begin a romantic or sexual relationship or choose to remain platonic with their cross-sex friend. Given that cross-sex friendships deal with a lot of ambiguity regarding the nature of the friendship, this researcher sought to uncover what factors determine whether parties reciprocate romantic or sexual interest or opt to remain platonic through the theoretical lens of interaction adaptation theory. Specifically, the researcher sought to determine what expectations and desires predict compensation or reciprocity of romantic or sexual desires. At a large Southeastern university, quantitative data were collected from 307 participants. The results indicated that of the variables, Not Attracted, Incompatibility, and closeness were significant predictors of romantic reciprocation. In the case of 'friends with benefit' relationships, the results indicated that of the variables, Not Attracted, Sexual/Romantic Potential, sex, and sexual attitudes were significant predictors of sexual reciprocity. Further explanations of results, limitations, and future directions for research are discussed.M.A.
Nicholson School of Communication
Sciences
Communication MA
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Xie, Hailian. "On Power-system Benefits, Main-circuit Design, and Control of StatComs with Energy Storage." Doctoral thesis, Stockholm : Skolan för elektro- och systemteknik, Kungliga Tekniska högskolan, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-10302.
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Jolly, D. Leeann. "Sharing the Wealth: Movement Toward Gender Parity in Managerial & Professional Specialty Occupations from 1950 to 1980." TopSCHOLAR®, 1986. http://digitalcommons.wku.edu/theses/1914.
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Data on the managerial and professional specialty occupations that were specified by the United States Census of the Population for the years 1950 through 1980 were used to analyze the influence of occupational sex ratios, growth rates, and male and female salary levels on the ability of females to move into those occupations. An analysis of the change in the Standardized Occupational Sex Ratio (SSR) showed that, over the thirty year period studied, growth rates became more important than salary levels in influencing movement toward parity in high status occupations.
Before the 1980 census year, occupational growth rates were found to interact with both male and female salary levels. During all four census years, slowly growing occupations experienced the smallest movement toward parity regardless of salary level. The lack of movement toward parity in slowly growing occupations shows evidence of gender division. In rapidly growing fields, lower salary levels for both males and females led to greater movement toward parity for females. Movement toward parity in rapidly growing fields that offered lower salaries was taken as evidence of less sheltering. In declining fields, occupations with above median female salaries allowed greater female entry than did those with below median female salaries. The opportunity for women to move into declining fields showed evidence of chain mobility.
By 1980, females were moving into managerial and professional specialty occupations at every salary level and growth rate; however, the greatest movement toward parity occurred in those occupations that were rapidly growing. Movement toward parity in rapidly growing occupations provided evidence of structural mobility. By 1980, rapidly growing occupations were experiencing fair sharing of occupational opportunity. The slowly growing occupations, though experiencing some female growth, still showed evidence of male sheltering.
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Ribeiro, Ana Rita Ferreira. "Impactos da crise socioeconómica de 2008-2015 nos sistemas compensatórios nacionais:o caso das PME." Master's thesis, Instituto Superior de Ciências Sociais e Políticas, 2017. http://hdl.handle.net/10400.5/13303.
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Dissertação de Mestrado em Políticas de Desenvolvimento de Recursos HumanosNo presente estudo pretende compreender-se o impacto da crise socioeconómica, delimitada ao período entre 2008 a 2015, nos sistemas compensatórios, analisando Pequenas e Médias Empresas nacionais. Sendo o mundo organizacional em Portugal essencialmente constituído por PME e, sendo a crise um tema tão presente de debatido na nossa sociedade, pareceu-nos fundamental estudar este tema, especialmente após a estagnação ou diminuição dos salários praticados. Para alcançar este objectivo foram estudadas 8 organizações através da lista de PME de Excelência de 2015. Utilizando uma metodologia de entrevistas para a recolha de dados e a Grounded Theory para a sua análise, foi possível compreender o tipo de compensações praticadas e a sua influência, de acordo com a percepção dos 8 participantes, tal como o impacto da crise e as medidas tomadas pelas empresas durante este período. Foi também possível compreender qual o impacto da contracção económica e social nos sistemas compensatórios nacionais.Com este estudo foi possível compreender que as compensações e benefícios utilizados pelas organizações são definidos e concretizados tendo em conta a avaliação de desempenho, prémios de produtividade, participação nos lucros e necessidades individuais. Estas compensações e benefícios são aplicados através de actualizações regulares e valorização das necessidades de cada colaborador, o que influencia a produtividade e motivação, a atracção e a retenção. No que concerne ao impacto da crise nas Pequenas e Médias Empresas teve influência nas organizações e nas pessoas. Nas empresas através da diminuição do lucro, mas também do crescimento da organização. No que concerne ao impacto da crise nas pessoas, o mesmo sentiu-se através da fomentação do espírito de equipa e da diminuição do número de colaboradores. Para atenuar os aspectos negativos da crise, as organizações tomaram medidas no sentido de apostar no crescimento da empresa, motivar os colaboradores e reduzir os custos.
The present study pretend to understand the social and economic crises impact, from 2008 to 2015, on compensatory systems having in consideration the small and medium-sized enterprise. Once that the organizational context in Portugal is mainly constitute by SME, and being the crises a so actual and discussed subject of our society, it come to us how crucial is the study of this question, even more after stagnation and decreasing of paid salaries. Having this goal in mind were study 8 organizations through the 2015 Excellent list of SME. The data collection was done by interview methodology and for their interpretation was used the Grounded Theory. This way was possible to understand the kind of compensations used and its influence, according the perception of the 8 interveners, as well as the crises impact and the corresponding measures used by the companies during the mentioned period. It was also possible to comprehend the impact of economic and social contraction on the national compensatory systems.At last was possible to conclude that the compensations and benefits used by the corporations are defined and implemented according the performance evaluation, productivity bonuses, profit sharing and individual needs. This compensations and benefits are applied through regulars actualizations and needs valorization of each employee what influences the productivity and motivation as well as attraction and retention. Regarding the crises impact on SME is possible to conclude that influenced the companies and the people involved. From the companies perspective resulted on profits decreasing leading to increase of internal organization. Concerning the impact of crises on people, is true that cultivated the team spirit at the same time that contributes for the reducing of number of employees. To attenuate the negative crises impact the organizations elected measures to promote the company grows as well as to motivate the employee at the same time that reduce the cost.
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Isaksson, Josefine, and Antonia Liljeblad. "Yttre och inre motivationsfaktorer i arbetslivet : - en kvalitativ studie om vad anställda upplever påverkar deras motivation." Thesis, Uppsala universitet, Institutionen för pedagogik, didaktik och utbildningsstudier, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-313191.
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Denna studie syftade till att bidra med kunskap om hur olika faktorer påverkar anställdas motivation i arbetet. Syftet preciserades med frågeställningarna “Hur påverkar yttre faktorer anställdas arbetsmotivation vid ett svenskt företag?” och “Hur påverkar inre faktorer anställdas arbetsmotivation vid ett svenskt företag?” En kvalitativ metod användes i form av semistrukturerade intervjuer. Intervjudeltagarna var tio anställda på ett större svenskt företag inom banksektorn. Intervjuerna kodades i sin helhet och presenterades i flertalet teman under kategorierna yttre och inre faktorer. Analysen utgick från Herzbergs motivation-hygienteori, vilket var det teoretiska ramverk som valts. De yttre faktorerna som diskuterades i studien var: förmåner, anställningstrygghet och ersättning. De inre faktorer som togs upp var: utmaning och utveckling, intressanta arbetsuppgifter, meningsfullt arbete, återkoppling i form av uppmärksamhet och bekräftelse samt frihet under ansvar. Resultatet visade att medan inre faktorer upplevdes ha en direkt påverkan på motivation, så upplevdes yttre faktorer inte i någon större utsträckning påverka motivation. Däremot när yttre faktorer hade en nära sammankoppling med inre faktorer, upplevdes även yttre faktorer ha en påverkan på motivation.The aim of this study was to add to the existing knowledge about how employees’ work motivation is influenced by a number of factors. The study was guided by the following two research questions: How does external factors affect employees work motivation at a Swedish company? and How does internal factors affect employees work motivation at a Swedish company? A qualitative method was applied. The empirical basis consisted of semi-structured interviews with ten employees at a larger Swedish company within the banking sector. The interviews were coded into several themes of external and internal factors. The analysis was based on Herzberg’s motivation-hygiene theory. The external factors were: benefits, job security, and compensation. The internal factors were: challenge and development, interesting work tasks, meaningful work, feedback through attention and confirmation, as well as freedom and responsibility. The findings showed that while internal factors were perceived to have a direct influence on motivation, external factors were not perceived as having a particularly large influence on motivation. However, when combined with internal factors, also external factors were perceived to influence motivation.
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Breicetl, Oldřich. "Motivace a evaluace zaměstnanců." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224788.
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The Subject of this thesis is the issue of motivation and evaluation of employees in the company The Railway Infrastructure Administration, state organization. The work is divided into three parts. The first part analyzes theoretical concepts and theoretical background which are needed to process for preparation of other two parts. The second analytic part includes the analysis, which are necessary information about the company and there is also covered the motivational system of the company in detail. The main point is the reset of the survey, which serves as the main basis for the last part. The last practical part includes a few proposals of improvements of the motivation system and their appreciation, according to the results of the research.
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Silva, Ana Isabel Valério. "Ética e gestão de remunerações e de benefícios." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/11206.
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Mestrado em Gestão de Recursos HumanosO presente trabalho pretende apresentar um relatório de atividades desenvolvidas no decorrer do estágio curricular realizado na empresa Glinnt. Desenvolve-se ainda uma parte de analise subordinada ao tem a ética e gestão de remunerações e benefícios. Numa parte introdutória, referencia-se os fundamentos teóricos do tema,; a apresentação da instituição e do departamento onde estive durante o período de 3 (três) meses em que decorreu e numa última parte do relatório a descrição das atividades realizadas e que fazem parte do plano de estagio previamente elaborado.
This work intends to present a report of activities during the curricular internship in the company Glinnt. Still develops a part of analysis is subordinated to ethics and management of compensation and benefits. In an introductory part, reference is the theoretical foundations of the subject, the presentation of the institution and the department where I was during the period of three (3) months and held in the latter part of the report describing the activities and forming part of internship plan developed.
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Blidberg, Seppälä Cecilia, and Emilia Nojonen. "Belöningar, förmåner och arbetsgivarens attraktivitet : En komparativ studie med två IT-företag." Thesis, Högskolan Dalarna, Personal och arbetsliv, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:du-25385.
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Hur kan organisationer behålla och attrahera medarbetare genom belöningar och förmåner? Hur kan vi som personalvetare bidra inom området? Detta behandlar denna studie som genomfördes genom en metodkombination där intervjuer och en enkätundersökning gjordes. Syftet med studien är att identifiera vilka belöningar och förmåner det finns på två IT-företag och se vilka av dem som attraherar medarbetare inom IT-branschen. Tre frågeställningar formades, där syftet var att ta reda på vilka belöningar och förmåner som finns, undersöka vilka likheter och skillnader gällande belöningar och förmåner som identifieras mellan de två IT-företagen samt undersöka hur belöningar och förmåner påverkar arbetsgivarens attraktivitet. Den teoretiska referensramen består av olika teorier gällande belöningar och förmåner, motivationsteorier samt teorier gällande arbetsgivarens attraktivitet. Studien resulterade i diskussion, förbättringsförslag samt slutsatser med hjälp av relevanta teorier inom området. De två IT-företagen har liknande belöningar och förmåner och en slutsats är att dessa påverkar arbetsgivarens attraktivitet. Med grund av denna slutsats är det viktigt att personalvetare och ledning förstår vikten att belöningarnas och förmånernas påverkan på attraktiviteten.How can organizations retain and attract employees by rewards and benefits? And how can we as human resource managers contribute? This is what the study is about which was performed by a method combination where interviews and a survey was done. The purpose of this study is to identify which rewards and benefits are available in two IT-companies and explore which of them attracts employees in the IT-industry. Three issues were designed, where the purpose was to find out which rewards and benefits are available at the two companies, examine the companies’ similarities and differences and see how these rewards and benefits affect the employer´s attractiveness. The theoretical reference consists theories about rewards and benefits, motivation and employer attractiveness. The study led to discussion, improvement proposals and conclusions with the help of relevant theories in the area. The two IT-companies have similar rewards and benefits and a conclusion is made that these affect employer attractiveness. Because of this conclusion it is important that human resource managers and management understand the importance of the affect that they have on attractivity.
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Sung, Krystal Diane. "Are Women Executives Hurting Firm Performance? An Examination of Gender Diversity on Firm Risk, Performance, and Executive Compensation." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2082.
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In order to assess the continuing imbalance of top executives between genders, I examine the effects of gender diversity within top management teams on firm risk, performance, and executive compensation. Capitalizing on previous analysis, I apply three unique differentiators. First, I utilize current data from 2012 to 2017 from Compustat, CRSP, and ExecuComp. Second, I provide a unique subset view on a firm and individual performance of female CEOs to examine executive compensation. Third, my scope of analysis expands to S&P Composite 1500 companies. I use separate models to estimate the effect of gender diversity on firm risk by examining a firm’s beta and standard deviation of daily returns, on firm performance by examining a firm’s Tobin’sQ, and lastly on executive compensation by examining an executive’s natural logarithm of total compensation. My findings suggest gender diversity among executives appears to have an immaterial effect on a firm’s risk and performance. In turn, I also find that female executives continue to receive less compensation than their male colleagues. However, I find an average female CEO receives a higher level of compensation than an average male CEO. Lastly, I find as gender diversity increases among executives, specifically CEOs, the compensation differences between genders decreases.
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Gobert, Julie. "Les compensations socio-environnementales : un outil socio-politique d’acceptabilité de l’implantation ou de l’extension d’infrastructures ?" Thesis, Paris Est, 2010. http://www.theses.fr/2010PEST1103.
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La présence ou l'installation d'équipements générateurs d'impacts négatifs, comme les aéroports, les centrales électriques, etc. suscitent sur les territoires riverains et au- delà de nombreuses contestations. Divers modes de résolution ont pu voir le jour recourant généralement à de nouvelles formes de concertation, sans toutefois que cette entreprise débouche sur une distribution spatiale plus « juste » des aménités et désaménités environnementales. Au travers des compensations territoriales (discrimination positive à l'embauche des riverains, offre de formations en leur faveur pour les emplois développés par l'infrastructure, aménagement d'espaces verts…) se dissimule l'ambition non seulement de lutter contre les nuisances mais aussi de redistribuer les externalités positives dans le but d'une meilleure équité. Mesures apportées principalement à la collectivité, elles sont en général le résultat de négociations entre différents acteurs : représentants des collectivités locales, exploitants/aménageurs, société civile – associations, syndicats souvent regroupés en coalition. Les compromis compensatoires tentent de concilier des domaines aux légitimités et aux fonctionnements apparemment antagoniques (justice sociale, équité spatiale et efficacité environnementale). Il s'agit cependant de se demander, au travers d'une mise en parallèle de cas d'étude aux Etats-Unis, en Allemagne au Canada et d'une approche synthétique sur la France, si ces outils d'action publique/privée participent réellement à la résorption des injustices environnementales et spatiales dans la mesure où l'utilisation de la compensation socio-environnementale n'est pas sans soulever des questions d'éthiqueThe siting or the presence of a polluting facility like airports or power plants arouses protests at local and even at regional/national levels. To tackle these environmental conflicts, different solutions have been used and consultation has become an essential procedural component of the siting process. But these initiatives haven't allowed a better spatial distribution of environmental impacts and benefits. “Local community benefits” (affirmative action to promote the hiring of new employees towards residents, financing of community centers…) aim not only at reducing environmental pollutions, but also at improving the allocation of facility benefits to improve spatial and social equity. These collective-based measures result frequently from negotiation with the involved stakeholders: representatives of local governments, of developers, and of the inhabitants – associations, unions, which often strive to create a coalition so as to be more powerful. Compensatory agreements could be therefore a possible way of connecting different dimensions of sustainable development (social justice, spatial equity and environmental efficiency), even if they have apparently antagonistic legitimacy and differently work. In studying different field cases (in the United States, Canada, Germany and a global approach in France) we wonder if this private/public tool can help reducing environmental and spatial injustices, although compensatory measures raise up some ethical questions
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Calala, Paulina Celmira João. "O sistema de remunerações e benefícios empresariais : influência na satisfação no trabalho : caso dos Motoristas da Macon Transportes Lda." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12530.
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Mestrado em Gestão de Recursos HumanosO presente relatório tem como objetivo central identificar os tipos de recompensas (monetária ou não monetária) utilizadas pela empresa Macon Transportes, Lda, conhecer e identificar a relação existente entre as variáveis em estudo e a satisfação no trabalho dos seus motoristas. Para dar coerência ao raciocínio no decurso do seu desenvolvimento, cedemos privilégio, em primeiro lugar a abordagens acerca dos conceitos sobre o sistema de remunerações, benefício, satisfação, por conseguinte a relação entre as teorias dos conceitos e a aplicação na prática empresarial, dando ênfase à parte prática desenvolvida no decorrer da fase de estágio. Para melhor aprofundamento, percepção, identificação e conhecimento das variáveis em destaque, inquirimos uma amostra que foi costituída por 90 motoristas das várias áreas de serviço, notificados por meio de entrevista (ver guião de entrevista anexo 3 e 4). Os resultados obtidos evidenciam que os colaboradores e particularmente os motoristas da Macon, apesar das dificuldades, estão satisfeitos com o que recebem salarialmente em relação à função que desempenham, e mostram-se mais satisfeitos ainda, com os benefícios e com as condiçoes de trabalho, oferecidas pela organização. Não obstante a atual situação da crise económica do País que assola profundamente quer de forma direta ou indireta as organizações, aos trabalhadores e a população em geral.
This report is mainly aimed to identify the types of rewards (monetary or non-monetary) used by the company Macon Transportes, Lda., Know and identify the relationship between the study variables and job satisfaction of their drivers. To give coherence to the reasoning in the course of its development, we give privilege, first approaches about the concepts of the remuneration system, benefit, satisfaction, therefore the relationship between the theories of concepts and application in business practice, emphasizing the practice of developed during the training phase. For deeper understanding, perception, identification and knowledge of the highlighted variable, we inquire a sample was qu costituida by 90 drivers from various areas of service, contacted through interviews and questionnaires (interview guide in Annex 3 and 4). The results show that the employees and particularly drivers of Macon, despite the difficulties, are satisfied with the salary they receive in relation to their function, and show even more satisfied with the benefits and the conditions of work, offered by the organization. Despite the current situation of the country's economic crisis plaguing deeply either directly or indirectly organizations, workers and the general population. Not having many options for employment improvements in the short and medium term.
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Barnetová, Eliška. "Návrh motivačního systému společnosti CONTIPRO GROUP s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223509.
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This master's thesis is focused on developing and improving the motivation system in Contipro Group company. The current motivation system is analyzed by using internal resources and questionnaire research. New solutions and betterments are based on intended shortcomings of current motivation system. They are created to increase motivation for good performance and satisfaction of employees.
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Gibler, Rhonda K. "Participation in tax deferred retirement programs in a defined benefit environment." Diss., Columbia, Mo. : University of Missouri-Columbia, 2006. http://hdl.handle.net/10355/4428.
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Thesis (Ph.D.)--University of Missouri-Columbia, 2006.The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file viewed on (February 27, 2007) Vita. Includes bibliographical references.
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Campbell, Steven Roy. "An Analysis of Financial Planning for Employees of East Tennessee State University." Digital Commons @ East Tennessee State University, 2006. https://dc.etsu.edu/etd/2170.
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The purpose of this study was to determine if East Tennessee State University provides its employees appropriate financial planning services. In particular, it is unknown to what degree employees of East Tennessee State University have actively engaged in financial planning.
The research was conducted during June and July, 2005. Data were gathered by surveying faculty, staff, and retirees of the university. Ten percent of the population responded to the study. The survey instrument covered the areas of retirement, other financial planning services, and attitudes toward financial planning.
The results of the data analysis gave insight into what degree employees of East Tennessee State University have actively engaged in financial planning. For example, over 20% of the respondents encouraged employees to start early in order to achieve the benefit of time value of money. Fifteen percent of the respondents suggested financial planning workshops be offered on a more frequent basis. Approximately 10% of the respondents preferred an instructor to be independent, instead of a financial salesperson. The study provided an increase in the body of knowledge on financial planning for the ETSU employee and established a historical database for the various programs offered within the ETSU system.
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Choi, Sun Ki. "The Determinants and Trends in Public-Private Wage and Fringe Benefit Differential." UKnowledge, 2016. http://uknowledge.uky.edu/economics_etds/26.
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The decline in private sector wages in the aftermath of the Great Recession reopened a longstanding debate about whether public sector employees make more than private sector employees. However, much of this debate has only focused on the difference in wages over the past few years. This paper uses the Current Population Survey from 1995-2013 to examine how the federal-private wage differential has evolved over time. Wage regressions are estimated by year for federal and private sector workers. I then use these estimates to calculate the federal-private wage differential. This is augmented with selectivity bias corrections for each year. Probit estimates of the probability of receiving employer-provided health insurance and a pension plan are also estimated for each year. The findings suggest that the federal pay differential is invariably positive, but fell during the 1990s, began to rise in the early 2000s, and has continued to rise to the end of the sample period. In this paper, I also examine the difference in wage and fringe benefit between state/local government employees and private sector employees. For the analysis, this paper uses the American Community Survey from 2012-2014 to examine how the state/local-private wage gaps vary by state. Probit estimates of the probability of receiving employer-sponsored health insurance are also estimated. The findings present a wide range of the wage differentials between state/local government employees and private sector counterparts. On the other hand, public employees enjoy higher probability of receiving health insurance through a current employer.
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Chaves, Lise Steigleder. "Percepção da área de recursos humanos sobre políticas e ações de retenção de pessoal adotadas na indústria metal-mecânica na região norte de Santa Catarina." Universidade do Estado de Santa Catarina, 2007. http://tede.udesc.br/handle/handle/2152.
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Previous issue date: 2007-08-27Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The retention of talent by companies of many different sizes and working areas is na important issue and it is present in the contemporary literature of human resources. And one of the policies adopted by a great number of the organizations is the concession of benefits. Although, the question to be investigated is the efficiency of these actions. Therefore, this study has worked to analyze and verify this efficiency, electing for this means, metal/mechanical companies from the north of Santa Catarina with a thousand or more employees. This choice has presented itself because the state of Santa Catarina and especially the North has had one of the largest levels of economies development in the country, gathering large companies in the metal/mechanical area. Within this perspective, this study shows a conceptual base many management schools and their presumptions and displays results obtained by the application of a questionnaire/interview with human resources managers from seven companies from the chosen region, applying the QUALIQUANTITATIVO model. The data interpretation has led to the conclusion that the companies analyzed have strongly adopted the benefits concession policy as a complementary tool and the socio-economic and educational needs coverage as a guarantee of productivity and the results desired by the company. And moreover the majority of the companies researched who practice this constitute a retention of people. The research has also led to the perception of how much the industrial area is still guided by motivational theories by which people care about the hierarchical needs of motivational factors. The adoption of flexible programs and continuing and consistent communication programs may create competitive advantages in the retention of talent
A questão da retenção de talentos por parte de empresas de diversos portes e áreas de atuação é um assunto importante e presente na literatura contemporânea da gestão de Recursos Humanos. E uma das políticas adotadas por grande parte das organizações é a concessão de benefícios. Porém, a questão que se evidencia é a eficácia dessas ações. Assim, este estudo dedicou-se a analisar e verificar essa eficácia, elegendo para esse fim, empresas metalmecânicas do norte-catarinense com 1.000 ou mais empregados. Essa delimitação deu-se porque o Estado de Santa Catarina e em especial a região norte-catarinense tem um dos maiores índices de desenvolvimento econômico do País, concentrando empresas de grande porte no setor metalmecânico. Dentro dessa perspectiva, este estudo apresenta como base conceitual as diversas escolas de administração e seus pressupostos e expõe os resultados obtidos por meio da aplicação de um questionário/entrevista com gestores de Recursos Humanos de sete empresas da região apontada, aplicando o modelo quali-quantitativo. A interpretação dos dados levou à conclusão que as empresas analisadas adotam fortemente a política de concessão de benefícios como uma ferramenta de complementação e cobertura de carências socioeconômicas e educacionais necessárias para a garantia da produtividade e dos resultados desejados pela empresa. E ainda que para a maioria das empresas pesquisadas essas práticas constituem-se fator de retenção de pessoas. A pesquisa levou também à percepção o quanto o setor empresarial ainda orienta-se por teorias motivacionais nas quais as pessoas se importam com a hierarquia de necessidades de fatores motivacionais. A adoção de programas flexíveis e programas de comunicação contínuos e consistentes podem gerar vantagem competitiva na retenção de talentos
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Minhat, Marizah. "Three essays on CEO compensation in the UK." Thesis, University of Stirling, 2009. http://hdl.handle.net/1893/2300.
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This thesis comprises three studies on CEO compensation in the UK. It specifically examines the role of CEO defined-benefit pensions, compensation consultants and CEO stock options. Firstly, research on the role of executive pensions is still at a stage of infancy due to data difficulties (Sundaram and Yermack, 2007). By taking advantage of better disclosure requirements with the introduction of Directors’ Remuneration Report Regulations (DRRR) in 2002, this thesis examines the determinants and effects of CEO defined-benefit pensions. Consistent with rent extraction hypothesis (Bebchuk and Fried, 2005; Kalyta and Magnan, 2008), it finds that pensions are largely determined by CEO power over boards of directors. There is no evidence that pensions reduce the agency cost of debt as suggested by Edmans (2008) and Sundaram and Yermack (2007). Instead they increase the agency cost of equity by discouraging CEO risk-taking and reducing pay-performance relationship. Consistent with the argument in Gustman et al. (1994), Ippolito (1991) and Lazear (1990), this thesis also finds that pensions do bond a CEO to the firm she manages. Secondly, because of the lack of disclosure regarding compensation consultants used by companies, the empirical evidence is so far limited on how the practice of employing compensation consultants influences CEO pay. By taking advantage of better disclosure requirements since the publication of the DRRR (2002), this thesis examines the effect of using compensation consultants on CEO pay. Unlike Murphy and Sandino (2008), this thesis finds no evidence that firms use multiple pay consultants to justify or legitimize higher CEO pay. In light of the managerial power theory, this thesis instead finds that pay consultants are more concerned with the risk of losing business with their client firms. This latter finding explains why the use of pay consultants is associated with greater executive pay (see Armstrong, Ittner and Larcker, 2008; Cadman, Carter and Hillegeist, in press; Conyon, Peck and Sadler, 2009; Murphy and Sandino, 2008; Voulgaris, Stathopoulos and Walker, 2009). Thirdly, despite the importance of the issue, the existence of a link between the CEO stock options and earnings management is currently understudied in the UK. The UK context is appealing because of two distinctive corporate governance features that limit opportunistic earnings management. These are the absence of CEO duality in general (Cornett, Marcus, and Tehranian, 2008) and the increased outside director’s membership on boards since the publication of the Cadbury Report (1992) (Peasnell, Pope, and Young, 2000). By examining earnings management prior to stock option grant and exercise periods, this thesis adds to the study of Kuang (2008) that examines earnings management during stock option vesting periods. Overall, some evidence has been found that earnings are managed downwards prior to stock option grant periods. Consistent with the US-based studies, this thesis finds strong evidence of upward earnings management prior to a stock option exercise period. It shows that the UK’s distinctive governance features have not restrained opportunistic earnings management prior to stock option grants and exercises. In brief, this thesis provides some empirical evidence that the use of two pay components in the CEO pay package, namely, the defined-benefit pensions and stock options, do not necessarily promote CEO-shareholder interest alignment. The use of pay consultants in CEO pay-setting is also fraught with managerial influence. In support of the managerial power theory, I therefore suggest that these three factors can be abused by CEOs to extract excess compensation at the expense of shareholders. In this context, these three factors can themselves be considered as the sources of the agency cost. Future research might examine the mechanisms that can be deployed to govern the use of defined-benefit pensions, stock options and pay consultants in CEO pay design.
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Vesey, Reed. "Does Sex Discrimination Exist in Faculty Salaries at Western Kentucky University? An Empirical Examination of the Wage Gap." TopSCHOLAR®, 1992. http://digitalcommons.wku.edu/theses/1841.
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This thesis examines wage differentials between male and female faculty salaries at Western Kentucky University. A human capital model of salary determination is examined by using regression analysis on relevant personal and job characteristics of faculty members. A large portion of the wage gap between men and women is explained through differences in the personal and job characteristics. A portion of the wage gap remains unexplained, however, the probability of discrimination playing a substantial role in salary is very small.
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Viklund, Ida. "The Swedish parental benefit and its effects on childbearing : - An empirical study of whether raised compensation levels within the parental benefit cause increased probabilities of having children." Thesis, Uppsala University, Department of Economics, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-126588.
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In this study I analyze the Swedish parental benefit system focusing on a certain component, the basic level, and its effects on childbearing. The basic level consists of a fixed monetary amount given to parents. The compensation level was raised three times between 2002 and 2004, which would, according to economic theories, imply increased incentives for having children. I use longitudinal data of women in fertile age between 1993 and 2005. Applying a difference-in-differences model on comparison groups based on region of birth I conclude that the policy changes probably did not cause increased probabilities of having children.
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Hollström, Tilda. "What's in it for me? : En kvalitativ fallstudie gällande utvecklingen av ett Employer Value Proposition." Thesis, Umeå universitet, Pedagogiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-173260.
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Det ställs idag högre krav på arbetsgivare att uppfattas som attraktiva och intressanta för att kunna särskilja sig från sina konkurrenter och således attrahera kvalificerad arbetskraft. Detta eftersom arbetsmarknaden inom vissa yrken har förändrats vilket innebär att utbudet av kompetent arbetskraft inte speglar de behov som finns. Genom att arbeta med Employer Branding kan arbetsgivare lättare tillgodose kompetensförsörjningen och undvika brist på kompetenta medarbetare. Syftet med denna undersökning var att genom en fallstudie undersöka hur arbetsgivare kan utveckla en enhetlig strategi inom Employer Branding, genom att identifiera delarna i ett Employer Value Proposition. Studien ämnar ge insikter hur organisationer kan stärka attraktiviteten som arbetsgivare samt hur denna strategi kan kommuniceras till nuvarande och potentiella medarbetare. Den metod som användes var kvalitativa semistrukturerade intervjuer med sex informanter på ett Umeå-baserat fastighetsbolag. Studien visade att delarna i ett Employer Value Proposition bör innehålla fem delar för att ses som komplett; affiliation, work content, compensation, benefits och career samt att det kan kommuniceras såväl online som offline. Fallorganisationen bör vid marknadsföring av deras kommande Employer Value Proposition uppmärksamma deras värdegrund, de varierande och utvecklande arbetsuppgifterna, den stora möjligheten att påverka, förmånerna, den trygga anställningen samt de långsiktiga möjligheterna till utveckling inom sin arbetsroll och meningsfullheten att bidra till Umeås utveckling. Dessa faktorer lyfts fram som mest attraktiva och unika samtidigt som de är sanna, tydliga och konkreta vilket är något som rekommenderas i utvecklandet av ett Employer Value Proposition.
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Mitrou, Evisa. "Defined benefit plan retentions and pension buy-ins/buy-outs : evidence from the UK." Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/32820.
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This thesis consists of three self-contained papers on defined benefit (DB) pension provision in the United Kingdom (UK). In particular, in the first paper, I examine the effect that labour market incentives, managerial incentives and the adoption of FRS17 by UK firms, have on DB plan retention decisions. In this paper, I also examine the role of insider trustees, defined as trustees that are also company executives, on the firm’s decision to keep DB plans open. I find that firms for which human capital is especially important are more likely to retain their defined benefit plans. In addition, CEO and CFO membership in the same pension plan that is provided for other employees positively influences the retention of defined benefit pension plans. Additional analysis using a sub-sample for which data on pension plan trustees are available suggests that being a CEO and a trustee increases the probability of DB plan retentions. Moreover, being a CEO/CFO trustee and a member of the DB plan offered to all employees increases the likelihood of DB plan retention. However, I do not find any evidence that voluntary adoption of FRS 17 influences DB plan retention. In addition, I find that insider-trustees have a positive influence on the decision to maintain DB plans, especially when they are members of these plans. In the second paper, I look at the effect of DB plan retentions and executive membership in them, on corporate credit ratings and the investment and dividend decisions. Empirical findings suggest that firms which continue to sponsor DB plans are more likely to have lower credit ratings which are exacerbated when these plans are underfunded. Despite the above effect however, I find that if the CEO is a member of the DB plan, it positively affects credit ratings. In addition, I find some evidence that the participation of CEOs in the main DB plans in conjunction with overfunded pension plans, negatively affect investment decisions when these schemes remain open. I do not find any association between CEOs membership in the main DB plan and dividend payments which may be explained by the market signalling effects of dividends. Finally, in the third paper, I provide a thorough analysis of the pension buy-in and buy-out market in the UK, and I empirically examine the determinants of such transactions from a firm and plan perspective. I find that firms that implement buy-ins have larger and more funded pension plans, are more profitable and have higher union densities. Moreover, firms that complete buy-outs have larger pension plans and allocate less pension assets in equity. Moreover, the number of employees is negatively associated with both transactions implying it is costlier for firms to conduct either a buy-in or buy-out transaction. While union density is positively associated with buy-ins, it has a negative effect on the likelihood of buy-outs suggesting that unions support buy-in but not buy-out transactions. This may be potentially explained by the fact that the latter are associated with with plan winding-ups.
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Egan, Laurie K. "Community Control and Compensation: An Analysis for Successful Intellectual Property Right Legislation for Access and Benefit Sharing in Latin American Nations." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/hmc_theses/25.
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Abstract: Indigenous communities have worked for centuries to develop systems of knowledge pertaining to their local environments. Much of the knowledge that has been directly acquired or passed down over generations is of marketable use to corporations, especially in the pharmaceutical industry. Upon gaining the necessary information to convert traditional knowledge into a marketable entity, the corporation will place a patent on the product of their research and development and reap the monetary benefits under the protection of intellectual property legislation. Without appropriate benefit sharing, indigenous communities are robbed of their cumulative innovation and development and denied access to the very medicines that they assisted in development. This study will examine the efforts made by indigenous communities to develop benefit-sharing agreements under national ‘sui generis’ legislation and the international legislation of the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) and the Convention on Biological Diversity (CBD).
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Risse, Sarah, and Reinhold Kliegl. "Adult age differences in the perceptual span during reading." Universität Potsdam, 2011. http://opus.kobv.de/ubp/volltexte/2011/5693/.
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Following up on research suggesting an age-related reduction in the rightward extent of the perceptual span during reading (Rayner, Castelhano, & Yang, 2009), we compared old and young adults in an N+2-boundary paradigm in which a nonword preview of word N+2 or word N+2 itself is replaced by the target word once the eyes cross an invisible boundary located after word N. The intermediate word N+1 was always three letters long. Gaze durations on word N+2 were significantly shorter for identical than nonword N+2 preview both for young and for old adults with no significant difference in this preview benefit. Young adults, however, did modulate their gaze duration on word N more strongly than old adults in response to the difficulty of the parafoveal word N+1. Taken together, the results suggest a dissociation of preview benefit and parafoveal-on-foveal effect. Results are discussed in terms of age-related decline in resilience towards distributed processing while simultaneously
preserving the ability to integrate parafoveal information into foveal processing. As such, the present results relate to proposals of regulatory compensation strategies older adults use to secure an overall reading speed very similar to that of young adults.
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Rokošová, Lucie. "Náklady a výnosy alkoholové prohibice v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193337.
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This diploma thesis compares the profits and costs of the prohibition adopted in the Czech Republic during September 2012. The prohibition that lasted two weeks was a reaction of the Czech government on series of intoxication due to the proof of toxic methanol. The thesis detects, based on the comparison of the value of saved lives and costs that the prohibition cause, the effectivity of the government interference on the market oriented economy. The profits of the prohibition are defined as a value of saved lives of people, who would die because of the intoxication if the prohibition would not be adopted. The value of the human life is defined by DALY (disability-adjusted life years), the willingness to pay for prolongation of own life and the amount of potential juridical refunds. The costs of the prohibition are formulated as a value of unsold goods and services. Diploma thesis considers also impact of prohibition on tax collection. We can state that, based on the cost-benefit analysis, the adopted prohibition was economically effective.
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Mohammed, Sheila. "Cost-effectiveness of epidural steroid injections to treat lumbosacral radiculopathy in chronic pain patients managed under Workers' Compensation." [Tampa, Fla.] : University of South Florida, 2008. http://purl.fcla.edu/usf/dc/et/SFE0002345.
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Reppert, Joseph L. "Analysis of early separation incentive options to shape the naval force of the future." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2004. http://library.nps.navy.mil/uhtbin/hyperion/04Dec%5FReppert.pdf.
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Spash, Clive L., and Clemens Gattringer. "The Economics and Ethics of Human Induced Climate Change." WU Vienna University of Economics and Business, 2016. http://epub.wu.ac.at/5073/1/sre%2Ddisc%2D2016_02.pdf.
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Human induced climate change poses a series of ethical challenges to the current political
economy, although it has often be regarded by economists as only an ethical issue for those
concerned about future generations. The central debate in economics has then concerned the
rate at which future costs and benefits should be discounted. Indeed the full range of ethical
aspects of climate change are rarely even discussed. Despite recent high profile and lengthy
academic papers on the topic the ethical remains at best superficial within climate change
economics. Recognising the necessary role of ethical judgment poses a problem for
economists who conduct exercises in cost-benefit analysis and deductive climate modelling
under the presumption of an objectivity that excludes values. Priority is frequently given to
orthodox economic methodology, but that this entails a consequentialist utilitarian philosophy
is forgotten while the terms of the debate and understanding is simultaneously restricted. We
set out to raise the relevance of a broader range of ethical issues including: intergenerational
ethics as the basis for the discount rate, interregional distribution of harm, equity and justice
issues concerning the allocation of carbon budgets, incommensurability in the context of
compensation, and the relationship of climate ethics to economic growth. We argue that the
pervasiveness of strong uncertainty in climate science, incommensurability of values and nonutilitarian
ethics are inherent features of the climate policy debate. That mainstream
economics is ill-equipped to address these issues relegates it to the category of misplaced
concreteness and its policy prescriptions are then highly misleading misrepresentations of
what constitutes ethical action. (authors' abstract)Series: SRE - Discussion Papers
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Escobar, Rozas Freddy. "Ulpian’s offer: The subjective value of the patrimonial nature of the contract." THĒMIS-Revista de Derecho, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/107264.
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With respect to the patrimonial nature of thecontract, derived from the patrimonial nature of the benefit, a lot has been written and proposed. Authors from different periods andwith different ideas have addressed the subject, since it is fundamental to understand thebasic concepts of obligation and contractualrelationship. The stance of the majority findsthe foundation of the patrimonial nature of the benefit in being a limit to private autonomy,since such nature, which is susceptible ofeconomic value, is defined by the social context,and not by the parties.In this article, the author rejects and discusses the mentioned stance. Based on the liberty that each person has to determine what is more convenient for himself and what is more efficient in economic terms, the author defends a subjective vision of the patrimonial nature of the contractual relation, and gives a different function and foundation to the patrimonial nature of the benefit: Being essential for the calculation of the compensation in case of breach.Respecto a la patrimonialidad del contrato,derivada de la patrimonialidad de la prestación, se ha escrito y propuesto mucho. Autores de diversas épocas e ideas han tocado eltema, siendo fundamental para entender los conceptos básicos de obligación y relacióncontractual. La postura mayoritaria encuentra el fundamento de la patrimonialidad dela prestación en ser un límite a la autonomía privada, ya que lo patrimonial, aquello susceptible de valor económico, no lo definen laspartes, si no el contexto social.En el presente artículo, el autor rechaza y discute dicha postura. Basándose en la libertad que tiene cada persona de definir lo más conveniente para sí y lo más eficiente en términos económicos, defiende una visión subjetiva de la patrimonialidad de la relación contractual y le da a la patrimonialidad de la prestación una función y un fundamento diferente: El ser indispensable para el cálculo de la indemnización en caso de incumplimiento.
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Curto, Millet Fabien. "Inflation expectations, labour markets and EMU." Thesis, University of Oxford, 2007. http://ora.ox.ac.uk/objects/uuid:9187d2eb-2f93-4a5a-a7d6-0fb6556079bb.
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This thesis examines the measurement, applications and properties of consumer inflation expectations in the context of eight European Union countries: France, Germany, the UK, Spain, Italy, Belgium, the Netherlands and Sweden. The data proceed mainly from the European Commission's Consumer Survey and are qualitative in nature, therefore requiring quantification prior to use. This study first seeks to determine the optimal quantification methodology among a set of approaches spanning three traditions, associated with Carlson-Parkin (1975), Pesaran (1984) and Seitz (1988). The success of a quantification methodology is assessed on the basis of its ability to match quantitative expectations data and on its behaviour in an important economic application, namely the modelling of wages for our sample countries. The wage equation developed here draws on the theoretical background of the staggered contracts and the wage bargaining literature, and controls carefully for inflation expectations and institutional variables. The Carlson-Parkin variation proposed in Curto Millet (2004) was found to be the most satisfactory. This being established, the wage equations are used to test the hypothesis that the advent of EMU generated an increase in labour market flexibility, which would be reflected in structural breaks. The hypothesis is essentially rejected. Finally, the properties of inflation expectations and perceptions themselves are examined, especially in the context of EMU. Both the rational expectations and rational perceptions hypotheses are rejected. Popular expectations mechanisms, such as the "rule-of-thumb" model or Akerlof et al.'s (2000) "near-rationality hypothesis" are similarly unsupported. On the other hand, evidence is found for the transmission of expert forecasts to consumer expectations in the case of the UK, as in Carroll's (2003) model. The distribution of consumer expectations and perceptions is also considered, showing a tendency for gradual (as in Mankiw and Reis, 2002) but non-rational adjustment. Expectations formation is further shown to have important qualitative features.
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Meftah, Leïla. "La protection sociale de l'agriculteur victime d'accidents." Thesis, Avignon, 2018. http://www.theses.fr/2018AVIG2065/document.
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L’étude de la protection sociale de l’agriculteur victime d’accidents fait le constatd’inégalités manifestes entre les victimes elles-mêmes et entre le régime des accidents dutravail et celui du droit commun. Ces inégalités sont inhérentes à la qualité d’agriculteur ;qu’il soit salarié ou non, ce dernier ne bénéficie pas des mêmes droits. En outre, l’agriculteurblessé dans le cadre de son activité professionnelle n’aura qu’une réparation forfaitaire. Cettedernière tend à compenser la perte de revenu et l’incidence professionnelle de l’accident.L’indemnisation des préjudices personnels est exclue, sauf dans l’hypothèse d’une fauteinexcusable de l’employeur. Quant aux victimes d’accidents de droit commun, leur protectionsociale n’est optimisée que si elles possèdent une complémentaire prévoyance qui va parfaireles remboursements en espèces et en nature du régime agricole. En dehors de la prise encharge du régime légal de base, la réparation des accidents de droit commun tend à êtreintégrale. Afin que toutes les victimes d’accidents soient traitées de manière égale par le droitet qu’une réparation de tous leurs préjudices puisse être réalisée, nous préconisons dessolutions pour tenter de faire disparaître les inégalités entre les agriculteurs victimesd’accidentsThe study of the social welfare of the farmer victim of accidents reveals theexistence of disparities between the victims themselves and between the industrial accidentsand the common law. These disparities are inherent to farmer’s quality; whether he isemployed or not, the latter does not benefit from the same rights. In addition, the injuredfarmer in the course of his professional activity will have only a fixed compensation. Thelatter tends to compensate the loss of income and the professional incidence of the accident.Compensation for personal injury is excluded except in the hypothesis of unforgivablemisconduct of the employer. As for the victims of accidents of common law, their socialwelfare is only optimized if they possess a top up insurance plan that will completerepayments in cash and in kind of the agricultural system. Except the coverage of the basiclegal system, the compensation of accidents of common law tends to be complete. In order toensure that all accident victims are treated with equal manner by law and that compensationfor all their injuries can be achieved, we recommend solutions so that the disparities betweenthe farmers victims of accidents can disappear