Academic literature on the topic 'Salaries, wages, etc'
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Journal articles on the topic "Salaries, wages, etc"
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Ray, Achintya. "Pre-Tax Wage and Salary Income Inequalities in Largest Metropolitan Areas in the United States." Business Ethics and Leadership 5, no. 2 (2021): 59–65. http://dx.doi.org/10.21272/bel.5(2).59-65.2021.
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The distribution of pre-tax wages and salaries for employed individuals between the ages of 18-65 in the ten largest metropolitan areas of the USA are studied in this paper using the American Community Survey data from 2019. The included metropolitan areas are Atlanta-Sandy Springs-Roswell, Chicago–Naperville-Elgin, Dallas-Fort Worth-Arlington, Houston-The Woodlands-Sugar Land, Los Angeles-Long Beach-Anaheim, Miami-Fort Lauderdale-West Palm Beach, New York-Newark-Jersey City, Philadelphia-Camden-Wilmington, San Francisco-Oakland-Hayward, and Washington-Arlington-Alexandria. These ten metropolitan areas employed over 39 million individuals representing well over a quarter of the total employed labour force in the USA. Mean, median, standard error of the mean, 25th percentile, 50th percentile, and the Gini coefficient of pre-tax wages and salaries are presented for each metropolitan area. The metros differ significantly in terms of average pre-tax wages and salaries. They differ significantly in terms of the spread in the distribution of pre-tax wages and salaries measured both in terms of the inter-quartile range (the difference between 75th and 25th percentiles) and the Gini coefficient. San Francisco-Oakland-Hayward is found to have both the highest average pre-tax wages and salaries and widest inequality as measured by the Gini coefficient. The Smallest Gini coefficient is observed in Washington-Arlington-Alexandria metropolitan area. Inequality measured in terms of the Gini coefficient is nearly 15% higher in San Francisco-Oakland-Hayward as compared to Washington-Arlington-Alexandria. The average pre-tax wages and salaries are about 83% higher in San Francisco-Oakland-Hayward than Miami-Fort Lauderdale-West Palm Beach, the lowest in the nation. While aggregate nationwide inequalities attract intense attention, these regional variations point to significant and wide-ranging variations between different regions (metropolitan cities). By focusing on the pre-tax wages and salaries, this study allows us to tie inequalities that are most closely related to the labour market conditions, unlike other sources of income like capital gains, inheritance, government transfers, etc.
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Semenenko, O., N. Korkina, L. Semenenko, L. Dobrovolska, and M. Polivoda. "ANALYSIS OF THE MONEY SATISFACTION OF MILITARY SERVANTS AND SALARIES OF CIVILIAN PERSONNEL OF THE MILITARY SCIENTIFIC AND EDUCATIONAL SPHERE OF NATO AND ARMED FORCES." Collection of scientific works of Odesa Military Academy 2, no. 14 (January 25, 2021): 5–13. http://dx.doi.org/10.37129/2313-7509.2020.14.2.5-13.
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In the article, the authors disclose the results of a comparative analysis of the financial support of military personnel and the salaries of civilian personnel in the scientific and educational sphere of NATO and the Armed Forces of Ukraine in order to determine their compliance with the average NATO standards. The experience of foreign countries shows that servicemen, as a rule, are assigned a single basic salary, which depends on the assigned military rank and length of service and other factors (the number of years in the position, allowances for the complexity of service, special, state significance degrees, titles, awards, etc. etc.). For civilian personnel working in the defense structures of these countries (in the leadership, in research institutions, educational institutions, etc.), the payroll formula is the official salary, which is determined in accordance with the wage scale and length of service, as well as others factors are related to the type of activity (scientific degree, level of professionalism, work efficiency, workload, level of competence, etc.). A table of averaged indicators of financial support for military personnel and wages of employees has been formed. It shows the inconsistency between the financial support of military personnel and the wages of civilians (workers) in the scientific and educational sphere in the institutions of the Ministry of Defense of Ukraine and NATO countries (in terms of nominal indicators and indicators of the share of the average salary as of January 2019). Based on the results of the comparative analysis, conclusions were drawn on the existing inconsistencies in the salaries of servicemen and civilian personnel of the scientific and educational sphere in the Armed Forces of Ukraine, and possible ways to avoid the imbalance of these indicators were identified. Keywords: comparative analysis, financial support, wages, scientific and educational spheres, nominal indicators, indicator of parts of the average wage, method of rationing, discrepancy.
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Shavandina, O. A., and E. Y. Kovalenko. "SALARIES OF ATHLETES: FEATURES OF FORMATION AND REGULATION." Economics Profession Business, no. 3 (September 13, 2021): 133–41. http://dx.doi.org/10.14258/epb202148.
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The article discusses the features of the formation of wages of professional athletes in the Russian Federation. Foreign and Russian researchers, analyzing the formation of contractual remuneration, come to the conclusion that the income of athletes depends on the sport, the performance of the player in the past and present, the popularity of the fans of this athlete, the country of his birth, the interest of the team in this player, his individual characteristics, the financial capabilities of the team/club, etc. To analyze the factors that affect the amount of income of athletes, an integral model is proposed, which is based on individual indicators of the athlete and financial standards that transform the corresponding personalized indicator into a monetary equivalent. In addition, the authors propose to supplement the methodology for analyzing the wage fund with indicators of the concentration of wages by the average value, entropy, and the coefficient of dispersion.
The proposed analytical procedures, according to the authors, will allow the management of a sports organization to ensure the comparability of individual indicators (achievements) of an athlete with his salary, increase its transparency, smooth out the disproportions in the distribution of income within the team/club and effectively use the financial and material resources of the organization.
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Shimko, Olena. "Payment system of agricultural workers of Donetsk and Luhansk regions in 1965 – 1985." Scientific Herald of Uzhhorod University. Series: History, no. 2 (45) (December 25, 2021): 55–60. http://dx.doi.org/10.24144/2523-4498.2(45).2021.246663.
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The article considers the organization of the system of remuneration of agricultural workers in Donetsk and Luhansk regions in the mid-1960s and mid-1980s. The main role in the income of the Soviet people was played by wages. It was the main lever of material incentives for the population to work. Its changes directly affected the well-being of the region's residents, as wages were the main source of livelihood for the Donbass population. The main component of the salary was the tariff rate. The authorities systematically reviewed the system of rates and salaries, believing that this would help achieve the main goal to ensure the optimal share of the tariff part in wages. The search for the most rational ways to create an effective system of material remuneration of workers in the 1960-80s continued quite actively. In general, wages in the country were regulated mainly by the state, market mechanisms were not involved in this process. Much attention is paid to the legislative justification of the formation and changes in the system of remuneration of their labor. In particular, the relevant resolutions of the Central Committee of the CPSU, the Council of Ministers of the USSR and the Ukrainian SSR, decisions of the Plenums of the Central Committee, local authorities, etc. are traced. On the basis of the above documents, the level of salaries of agricultural workers, the procedure for calculating various types of surcharges and bonuses, their differences in the years and main positions under study are analyzed. For almost the entire period under study, there has been a relentless search for optimization of wages in rural areas, but this search has had almost no effect on a significant improvement in the living standards of peasants. Different forms of wage distribution are also considered, salaries of management and agricultural specialists are analyzed and compared. The aspect of the existence of homesteads as a means of additional income is studied. The author gives a generalized description of the changes in the system of remuneration of rural workers during 1965 1985, following it from archival materials. The main attention is paid to the shortcomings in the system of wages in agriculture, reveals the unfair distribution of monetary expenditures on the wage fund.
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Yaldo, L., and L. Shamir. "Computational Estimation of Football Player Wages." International Journal of Computer Science in Sport 16, no. 1 (July 1, 2017): 18–38. http://dx.doi.org/10.1515/ijcss-2017-0002.
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AbstractThe wage of a football player is a function of numerous aspects such as the player’s skills, performance in the previous seasons, age, trajectory of improvement, personality, and more. Based on these aspects, salaries of football players are determined through negotiation between the team management and the agents. In this study we propose an objective quantitative method to determine football players’ wages based on their skills. The method is based on the application of pattern recognition algorithms to performance (e.g., scoring), behavior (e.g., aggression), and abilities (e.g., acceleration) data of football players. Experimental results using data from 6,082 players show that the Pearson correlation between the predicted and actual salary of the players is ~0.77 (p < .001). The proposed method can be used as an assistive technology when negotiating players salaries, as well as for performing quantitative analysis of links between the salary and the performance of football players. The method is based on the performance and skills of the players, but does not take into account aspects that are not related directly to the game such as the popularity of the player among fans, predicted merchandise sales, etc, which are also factors of high impact on the salary, especially in the case of the team lead players and superstars. Analysis of player salaries in eight European football leagues show that the skills that mostly affect the salary are largely consistent across leagues, but some differences exist. Analysis of underpaid and overpaid players shows that overpaid players tend to be stronger, but are inferior in their reactions, vision, acceleration, agility, and balance compared to underpaid football players.
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Gorlin, Y. M., V. Y. Lyashok, and A. A. Salmina. "Replacement rate as an instrument of analysis and forecasting of pension system." Voprosy Ekonomiki, no. 12 (December 4, 2020): 80–103. http://dx.doi.org/10.32609/0042-8736-2020-12-80-103.
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The article examines one of the main indicators of pension adequacy the replacement rate. The importance of using this indicator for pension system management is substantiated. A methodology for determining theoretical and empirical replacement rates is proposed in relation to the peculiarities of the Russian system of compulsory pension insurance. The article presents the results of calculations carried out on the model of the theoretical replacement rate developed by the authors, according to which, in the current Russian conditions, the replacement coefficient for an employee with a median wage and average length of service is more than 40%, which corresponds to the international criteria for the sufficiency of pensions for this indicator. However, with higher wages, for example, equal to the average for Russia and above, there is a lag behind the level of most EU countries. Modeling shows that in 2002—2018, there was an increase in the differentiation of pensions and replacement rates depending on wages. The performed forecast calculations for the period up to 2050 have revealed the following trends: a decrease in replacement rates for recipients of minimum and median salaries, approximate stabilization for average salaries and growth for recipients with high salaries. The article provides a number of examples of using the theoretical replacement rate for the analysis of the pension system in terms of the effect on the level of pensions: participation in the formation of pension savings, valorization, years of the insurance period, etc.
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Kuchenkova, A. V. "Employment precarization as a factor of wages differentiation and social wellbeing." RUDN Journal of Sociology 21, no. 1 (December 15, 2021): 84–96. http://dx.doi.org/10.22363/2313-2272-2021-21-1-84-96.
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Employment conditions (form of labor relations, social security, (un)stability of wages, informal payments, etc.) are a key factor of the social-economic differentiation in the contemporary Russian society, which determines the need to clarify the relationship between the workers position in the labor market and ones earnings. There are many empirical assessments of wage losses for various types of non-standard employment (informal, temporary, part-time, casual, etc.); however, each type is just one manifestation of precarization (as non-guaranteed and unstable employment), which does not present this phenomenon in general. The author considers the relationship between precarization and wages. Based on the data of the all-Russian survey of the working population (2018), the author argues that not all but some features of precarization (lack of indefinite term employment agreement, sick leave and vacation pay) are associated with a lower salary; only a high level of precarization (three or more its features together) significantly reduces wages. Despite the fact that this relationship is partly mediated by the level of education of the employee, precarization still has an independent negative impact on wages. Groups of workers with a high and low level of precarization are heterogeneous in wages which can compensate for the disadvantages of the unstable and non-guaranteed employment situation. Thus, workers can be divided into four groups according to their employment precarization and salaries, which determine their social well-being. The unstable group with wages below average shows the lowest level of subjective well-being and social optimism both in life in general and in assessing the labor sphere. The unstable group with wages above the average declares a lower level of social well-being than the stable group with wages below the average, i.e., higher wages do not compensate for the negative consequences of precarious employment which worsens social well-being even provided wages above the average.
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Honchar, Liubov, Svitlana Harna, and Antonina Shnurko. "Actual issues of the current state of wages in Ukraine." INNOVATIVE ECONOMY, no. 5-6 (August 2019): 139–43. http://dx.doi.org/10.37332/2309-1533.2019.5-6.19.
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Purpose. The aim of the article is to research the topical problems of the current state of wages in Ukraine, identification of the primary causes of low wages and determination of ways of their solution. Methodology of research. Methodological basis for the study was the scientific methods of cognition, based on a systematic approach to solving the tasks. A number of general and special scientific methods of research is used to achieve this goal and to obtain the results of the research: dialectical; monographic (when working on scientific publications); systematic analysis (when examining the state of wages in Ukraine); method of analogies and comparisons (in the study of minimum wages of EU countries); comprehensive analysis (in formulating conclusions and proposals for solving problems) and others. Findings. The problematic issues of the current state of wages in Ukraine are investigated. The optimal ways of solving the problem of wages in our state, among which are the following: study of the leading Western experience; active participation of the state in the regulation of remuneration; improving the tariff system and normalization of labour; increase part of wages in the cost products (through wage deduction); reducing the amount of arrears of wages and salaries, etc. Originality. Complex approach to solving problematic wages of workers in our state, which allowed highlighting the possibility of qualitative improvement of its condition and creating a basis for increasing the interest of employees to high-performance work in the near future, is used in the article. Practical value. These suggestions will provide an opportunity to overcome the problems of the current state of wages in Ukraine. Key words: cost of living; wages; arrears; salary; labour productivity; labour force; functions of wages.
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Kadyrov, F. N., O. V. Obukhova, Yu V. Endovitskaya, and A. M. Chililov. "About some methodological approaches to the assessment of the salary level of medical workers." Manager Zdravoochranenia, no. 9 (September 1, 2022): 80–87. http://dx.doi.org/10.21045/1811-0185-2022-9-80-87.
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The article deals with methodological issues of assessing the level of salaries of medical workers by official statistics bodies (Rosstat) and within the framework of surveys of medical workers themselves. The main methodological differences are shown in the methods of calculating the indicators characterizing wages used by statistical authorities and survey organizers. The main reasons leading to the discrepancy between the results of such assessments are shown. Among them, first of all, it is necessary to name different approaches to accounting for personal income tax, restrictions in the sample, etc. In addition, official statistics take into account not only wages, but also some other expenses in favor of employees. At the same time, the concept of "average number" is used, which is not taken into account in the framework of the conducted surveys. At the same time, the salaries of medical workers in order to assess the achievement of the targets set by the May Presidential Decrees should be correlated not with the average salary for the subject of the Russian Federation, but with the average monthly income from work. Such methodological differences create an objective basis for the discrepancy between the survey results and official statistical data and should be taken into account when interpreting the data obtained.
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Bondar, O. S. "WAGES AND MECHANISM OF ITS PAYMENTS IN UKRAINE AND CANADA: COMPARATIVE ANALYSIS." Actual problems of native jurisprudence 5, no. 5 (October 2021): 37–44. http://dx.doi.org/10.15421/392196.
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The article examines and compares the concept and size of wages in Ukraine and Canada. In the course of the research the definition of the term’s “salary” and “wage” according to the labor legislation of Ukraine and Canada was considered. The analysis and comparison of the definition of the concept of wages contained in the regulations governing labor relations in Ukraine and Canada. The author's own vision of the definition of "salary" is given. It is proved that wages and remuneration are essentially different concepts between which it is inappropriate to equate, because wages should be paid to the employee for the work performed by him, that is, in essence, it should be compensatory, and remuneration is just an incentive or compensatory nature, for example, the reward should be considered gratitude for conscientious work or outstanding achievements in professional activities, etc. It is concluded that at the constitutional level the right of a person to remuneration and related opportunities are more specifically and in detail specified in the Constitution of Ukraine in comparison with the Constitution of Canada where it is reduced to a minimum. An analysis of the level of wages in Ukraine and Canada, based on the size of wages, different professions and areas of activity. It is concluded that wages play an important role between the subjects of labor relations in both Ukraine and Canada. It is noted that there is a huge gap between the salaries of workers in Ukraine and Canada. Attention is paid to the comparison of the minimum wage in Ukraine and Canada. It is noted that it is positive to borrow from the experience of Canada forms of remuneration, this would eliminate the shortcoming of the current The Labor Code of Ukraine and the Law of Ukraine "On Remuneration of Labor" in terms of consolidating forms of remuneration. The approach to the procedure for payment of wages at the state level in Ukraine and Canada is analyzed, it is concluded that the content of the rules governing the mechanism of payment of wages in Canada are similar to those contained in the Labor Code of Ukraine and the Law of Ukraine "On Remuneration of Labor", But there are some differences that are positive in nature and bring some flexibility in the regulation of labor relations regarding the legal regulation of wages, which can be borrowed and used in the labor legislation of Ukraine.
Dissertations / Theses on the topic "Salaries, wages, etc"
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Harvey, Nicholas. "Towards a theory of clergy executive compensation." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/39512.
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Previous research in organizational theory, labor market economics, and nonprofit studies are applied to churches and their clergy leadership in advancing a theory of clergy executive compensation. The data for this study come from the end of year reports from approximately 800 local churches of the North Georgia Annual Conference of the United Methodist Church for the years 2007-2008 and a survey administered in order to glean the personal characteristics of the clergy. The investigation employs a clergy compensation framework and finds that clergy salaries are influenced in part by personal characteristics, human capital, organizational elements, labor market factors, and clergy performance. The results regarding the role of credentialing in stratified labor markets have implications for policy. The present research adds to the nonprofit executive compensation literature by suggesting that denominational churches are analogous to nonprofit franchises and by empirically testing for "dual agency", labor market stratification, and managerial scope.
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McKenzie, Carol Millis. "A Study of the Relationship of Selected Wage Criteria to Administrative Salaries in Suburban School Districts in Texas." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc331888/.
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The focus of this study was to determine the unique contribution to administrative salaries of the following criteria: gender, ethnicity, total years' experience in education, district years' experience in education, degrees held, per pupil expenditure, and school size. The sample was comprised of 1,866 administrators in 27 Texas suburban school districts with an Average Daily Attendance (ADA) over 10,000. The 1986-87 salaries of the following 11 administrative positions were analyzed using a multiple regression equation: deputy superintendent, assistant and associate superintendent, business officer, personnel officer, senior high principal and assistant principal, junior high principal and assistant principal, elementary principal and assistant principal.
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Nascimento, Ana Cristina Russo. "Remunera????o do executivo vinculada a objetivos de longo prazo e a gera????o de valor ao acionista." FECAP, 2015. http://tede.fecap.br:8080/jspui/handle/tede/666.
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It has been a challenge for companies and scholars the issue of alignment of interest between owners and executives, called agency problems. Among its various views and administrative tools, created with the purpose of mitigating these problems the salary of the executive which can be a tool of encouragement when it is compensated in a variable way linked to purposes which set challenges to add value to the companies and thus a higher return to stockholders. There are claims in this context that the remuneration models which determine long-term goals are more appropriate, once they enable measure tangible results for organizations. Thereforeaim of this study was to investigate the relationship between the presence of variable remuneration linked to long-term goals and business performance as well as the behavior of that financial performance by business sector. One hundred fifty-fivepublicly traded companies were analyzed in 2010, which information has been extracted from References Forms (FR). The indicators used were Enterprise Value, EBITDA and Total Return to Shareholders (TRS), constructed with data provided by the Econom??tica System, for the period from 2010 to 2013. The significance of variables was tested using the method of Ordinary Least Squares (OLS), and the figure which was carried out showed statistical significance the impact on the type of remuneration on the financial performance of the sample only for the indicator Enterprise Value, the results suggested that the long-term goal linked to the remuneration can positively influence the company's performance.
A quest??o do alinhamento de interesse entre acionistas e executivos, denominada problemas do agente-principal, tem sido um desafio para empresas e estudiosos. Dentre seus diversos aspectos e ferramentas administrativas, criados com o prop??sito de mitigar esses problemas, est?? a remunera????o do executivo que pode ser instrumento de incentivo, quando paga de modo vari??vel atrelada a finalidades que estabele??am desafios para agregar valor ??s empresas e, assim, maior retorno aos acionistas. Nesse contexto, h?? afirma????es de que os modelos de remunera????o que determinam metas de longo prazo s??o mais adequados, uma vez que possibilitam aferir resultados concretos para as organiza????es. Assim, o objetivo deste estudo ?? verificar a rela????o entre a presen??a de remunera????o vari??vel atrelada a metas de longo prazo e o desempenho empresarial, bem como o comportamento do referido desempenho financeiro por setor de atividade. Foram analisadas 155 empresas de capital aberto no ano de 2010, cujas informa????es foram extra??das dos Formul??rios de Refer??ncias (FR). Os indicadores empregados foram Valor da Empresa, LAJIDA e Retorno Total ao Acionista (RTA), constru??dos com dados fornecidos pelo sistema Econom??tica, para o per??odo de 2010 a 2013. A signific??ncia das vari??veis foi testada recorrendo ao m??todo dos M??nimos Quadrados Ordin??rios (MQO), e as estimativas realizadas mostraram signific??ncia estat??stica do impacto do tipo de remunera????o sobre o desempenho financeiro da amostra apenas para o indicador Valor da Empresa, cujos resultados sugeriram que o objetivo de longo prazo vinculado ?? remunera????o pode influenciar positivamente o desempenho da empresa.
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Chan, Nga-lai Ella, and 陳雅麗. "Pay administration in the Hong Kong civil service." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1992. http://hub.hku.hk/bib/B31963997.
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Bradley, Samuel. "Chief executive officer compensation and the effect on company performance in a South African context." Thesis, Rhodes University, 2012. http://hdl.handle.net/10962/d1001637.
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The goal of this research was to determine, in a South African context, whether there is any correlation between chief executive officer compensation and the performance of the company. For the purposes of the research , the compensation of chief executive officers was broken down into three components: salary, bonus and "other" remuneration, while company performance was measured on return on equity, return on assets and earnings per share figures. Studies on this topic have been carried out in other countries, most notably in the United States of America and the United Kingdom. It appears that no research of a similar nature has been carried out in South Africa. Data in respect of the forty largest listed companies in South Africa were collected over a period of five years. The econometric models used for the research were based on models identified in the literature study. The data were then analysed for evidence of a correlation between chief executive officer compensation and the performance of the company. The results of this study indicate that there is no linear relationship between chief executive officer compensation and company performance variables. The econometric models did, however, show correlations between certain variables, taking into account the other predictor variables in the model. Evidence of correlations between age and experience and compensation was also found , which may present potential avenues of research to scholars in the future.
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Mancha, André Luiz Pereira. "Wage differential between statutory and CLT public employees." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24643.
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Since 1998 in the Public Administration there are statutory workers ('estatutários') and others hired by the CLT labor regime ('celetistas'). Thisfact occurs due the Constitutional Amendment number 19 , formulated that year, which has changed the article 39 of Brazilian Constitution. It allowed public entities to hire employees under CLT legislation. This situation lasted until 2007 when the Supreme Court of Brazil suspended such modification and so the original understanding of the Constitution was reestablished. This work intends to evaluate the wage differential between statutory and CLT employees by means of an econometric approach. Using a fixed effectsregression we have analyzed the impact of the labor regime upon public workers wages and using the Oaxaca-Blinder decomposition we quantified how much of such differential is due the labor regime and how much is due to the individual characteristics (education, tenure and others). There are evidences that CLT workers have in average wages R$ 310.00 lower than statutory. Controlling by occupation we also see a negative prize to CLT worker to all groups except by the High Skilled Workers that have a salary R$ 95.98 higher than the Statutory. Low Skilled Workers show the smallest differential (R$ 12.20) followed by Teachers and Researchers (R$ 85.27) and Technicians (R$ 97.11). The Oaxaca-Blinder decomposition shows that the largest part is not explained by endowments differences. The spending with wages and benefits to public employees is one of the main debates in the current scenario of fiscal adjustment facing the relevant increase of Public Debt in the last years. The Brazilian society has a perception that the Government has an excessive amount of workers and furthermore these onesreceive higher wages without a reasonable explanation when compared to similar occupations in private companies. At the end of 2017 the Brazilian Government presented an action plan to reduce the spending with wages and benefits of public employees. Among the proposals there were a decrease in the initial salary of public service and an increase in the public pension plan contribution.
Desde o ano de 1998 coexistem na Administração Direta, Autarquias e Fundações Públicas, funcionários públicos estatutários e 'celetistas'. Esta situação decorre da Emenda 19, a qual alterou o artigo 39 da Constituição e permitiu que estas entidades contratassem funcionários pela CLT. Essa situação perdurou até o ano de 2007, quando o Supremo Tribunal Federal (STF)suspendeu liminarmente (ADI 2135) a nova redação e dessa forma restaurou a situação original, válida atualmente. Este trabalho se propõe a medir a diferença no salário entre servidores públicos estatutários e celetistas por meio de uma abordagem econométrica. Utilizando uma regressão de efeitos fixos foi analisado o impacto do regime de trabalho sobre o salário dos servidores e por meio da decomposição de Oaxaca-Blinder estimou-se quanto desta diferença decorre do regime de trabalho e quanto se deve às características dos indivíduos de cada grupo (escolaridade, experiência e outros). Há indícios de que os celetistas recebem um salário R$ 310.00 menor do que seus pares estatutários. Controlando os efeitos de cada profissão há um diferencial negativo para todas os celetistas exceto para os profissionais de alta qualificação os quais possuem um salário R$ 95.98 maior do que os estatutários. Com relação aos outros grupos, os profissionais de baixa qualificação apresentam o menor diferencial de salários (R$ 12.20) seguido por professores e pesquisadores (R$ 85.27) e técnicos (R$ 97.11). Na decomposição do diferencial a maior parte não decorre de diferenças nas características dos indivíduos de cada grupo. O impacto dos salários e benefícios de funcionários públicos sobre as contas públicas é um dos principais pontos debatidos dentre as propostas que englobam o plano de ajuste fiscal do Governo Brasileiro. A percepção atual da sociedade é que além do governo contar com um contingente significativo de servidores públicos, estes recebem maiores salários quando comparados a trabalhadores em atividades semelhantes na iniciativa privada. Nesse contexto o governo federal apresentou no final de 2017 uma série de medidas para adequação dos gastos com folha de pagamento de servidores públicos, dentre elas a redução do salário inicial e elevação da contribuição previdenciária destes trabalhadores.
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Van, der Walt J. C. "The effect of incentive based directors' remuneration on ethical decision making in organisations." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49796.
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Thesis (MPhil)--University of Stellenbosch, 2003.ENGLISH ABSTRACT: The historical development of the role of directors in public listed companies contains inherent tensions by reference to the fiduciary responsibility of directors and the method in which directors are remunerated. The nature of incentive based remuneration is such that it will compel directors, in certain circumstances, to weigh their interests against those towards whom they owe a duty of care and a moral responsibility to act with prudence and temperance. The modem day corporate environment is complex and calls for directors with strong ethical views. This assignment endeavours to identify some of the complexities that contribute towards directors finding it difficult to stay on the ethical "straight and narrow" and attempts to weigh the effect of those factors against the effect of incentive remuneration, both as detractors from ethical behaviour. Both the shareholder supremacy business model and the stakeholder approach are analysed to identify those factors present in each that may add to the ethical complexity that directors have to deal with. The advent of the stakeholder approach in particular, adds an enormous amount of complexity. The case studies deal with two South African financial services companies that have both ceased trading as a consequence of unethical behaviour. The incentive remuneration models of both companies have been found to have played a major contributing role in the decision making processes in the companies, and have contributed to the demise of these organisations. Lessons are taken from the case studies and applied against the backdrop of the various principles of ethical behaviour namely rights, utility, justice and the ethics of responsibility. The finding of this study is that there is a role for incentive remuneration of directors, provided that the ethical pitfalls that this causes are recognised and steps taken to address them. Some of these steps are identified.
AFRIKAANSE OPSOMMING: Die historiese ontwikkeling van die direkteursrol, en spesifiek van openbare genoteerde maatskappye bevat inherente teenstrydighede met verwysmg na direkteursvergoeding en die vertrouensverpligtinge wat op direkteure rus. Die aard van direkteursvergoeding met 'n aansporingskomponent is so dat dit 'n direkteur van tyd tot tyd in 'n posisie plaas waar hy tussen sy eie belange en die van die ander belanghebbendes in 'n maatskappy, aan wie hy dit verskuldig is om met verdrag en versigtig op te tree, moet kies. Die hedendaagse maatskappyomgewing is kompleks van aard, en vereis direkteure met sterk etiese oortuigings. Hierdie werkstuk poog om sommige van die komplekse faktore wat afbreuk doen aan 'n direkteur se vermoe om ten alle tye streng eties op te tree, te identifiseer en op te weeg teen die effek wat direkteursvergoeding speel - beide as items wat afbreuk doen aan etiese optrede. Hier word ondersoek ingestel na beide die sogenaamde "aandeelhouersmodel" asook die" belanghebbende" model waarvolgens besigheid bedryf word. Die ontsluimering van die belanghebbende model veroorsaak spesifiek 'n aansienlike hoeveelheid etiese kompleksiteit. Die gevallestudies behandel twee Suid Afrikaanse fmansiele instellings wat hul bedrywighede gestaak het as gevolg van onetiese optrede deur direkteure. Die aansporingskomponent van die vergoedingsrnodelle in daardie maatskappye blyk 'n groot bydraende faktor te wees in die onetiese besluitneming wat plaasgevind het, en wat uiteindelik tot die ondergang van die ondernemings gelei het. Laastens, word die lesse wat geleer is uit die gevallestudies, toegepas in gewysigde format, en getoets aan die hand van die verskillende beginsels wat etiese besluitneming onderhou, naamlik die beginsels van regte, regverdigheid, utiliteit en die beginsel van etiese verantwoordelikheid. Daar word tot die slotsom gekom dat daar wel ruimte vir aansporingskemas vir direkteure is, maar dat dit slegs eties regverdigbaar sal wees mits ag geslaan word op die lesse wat uit die gevallestudie voortspruit, tesame met die impementering van sekere korrektiewe maatstawwe.
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鄧安琪. "公務員薪酬制度 : 澳門與香港的比較." Thesis, University of Macau, 2005. http://umaclib3.umac.mo/record=b1636911.
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Eun, Sungsoo. "Wage differentials between foreign multinational enterprises and domestic firms in Korea." Thesis, 1996. http://hdl.handle.net/10125/9664.
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"教师工资差异及影响因素: 基于甘肃农村的实证研究." 2012. http://library.cuhk.edu.hk/record=b5549366.
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利用“甘肃基础教育调查(The Gansu Survey of Children and Families, 2007)提供的数据，以特征工资理论(Hedonic Wage Theory)为基础，本研究建构了一个从个人特征和岗位特征两方面解读甘肃农村公办教师工资差异形成机制和潜在后果的解释框架。本研究利用科学抽样的微观数据，以特征工资理论的投资假说和消费假说为基础，探讨甘肃农村教师收入差异的前因后果。运用多层线性技术对“特征的逐层分解凸显了环境结构变量对教师工资的层次性影响。研究的主要内容如下：(1)教师个人特征和教职岗位特征在工资及差异结构中的影响性质和强度；(2)工资和包括工作条件及生活环境在内的教职岗位特征在教师职业效用中的替代性及其办学成本意义；(3)地区政策与教师工资差异格局及其教育财政涵义。
通过对甘肃这个边远贫穷地区农村教师工资进行微观计量分析，本研究得出如下主要结论：
教师个人特征和教职岗位特征均是工资差异来源的主成因素。个人特征和岗位特征在收入差异形成过程中分别对应特征工资理论之投资性收益和消费性补偿。一方面，个人素质越高，收入越高；另一方面，与优越的岗位环境相联系的是更低的工资收入。换言之，艰苦的条件对应补偿性工资差异。
工资与教职岗位环境特征在教师职业效用偏好结构中具有替代性。岗位环境与工资的替代率介于-0.03和0.05间。负值代表教师愿意接受较低的工资以换取更优越的工作环境和社区设施，即为在某优越的县(区)工作而承受的工资损失。因此，教学条件和生活环境更艰苦的边穷地区需提供等效用的经济补偿才能保证师资质量。
出于经济补偿的考虑，扶贫政策比边远艰苦地区津补贴方案更有效地鉴别了岗位环境的恶劣程度。贫困地区的教学条件和生活环境更艰苦，由此带来的心理负效用反映在消费性补偿中。与“贫困相联系的不良岗位属性产生的负效用折合成工资约15%。
结合教师偏好和地区政策，更边远艰苦或贫困地区可以通过教师工资成本指数的形式，将额外聘用成本加权到教育财政预算中，以实现均衡发展和社会公平。国贫县聘用一名同等质量的普通合格教师，边际成本高于平均水平10%。但办学成本与边远艰苦等级的关系没有固定规律：更边远的三类地区招聘一名教师的成本只相当于平均水平的74%；而二类地区则需多花3.6-11.8%的附加成本。
本研究的政策启示包括：
第一，边远艰苦地区政策和扶贫政策的针对性不同。虽然边远艰苦地区津补贴政策所鉴定的县(区)地理属性可能具有重要的公共财政意义，但扶贫政策有更明显的区分度，可提供更清晰的教育财政政策启示。
第二，将原始资源禀赋等外部不可控因素造成的额外人员开支纳入财政方案中，并以教师工资成本指数的形式提升其预算等级，是保障各地师资配置从而实现教育均衡和机会均等的公平而有效方法。
Based on the Gansu Survey of Children and Families(GSCF, 2007), this thesis investigates the hierarchical effects of teacher personal characteristics and teaching job attributes as determinants of wages and sources of variations from the perspective of Hedonic Wage Theory.
Based on the Hedonic Wage Theory, this study has made use of a scientific sampled micro data set to analyze teacher wage disparities in rural Gansu, which is a typical less-developed northwestern remote province in Mainland China. Hierarchical Linear Modeling(HLM) is employed to study the regional effects. Major foci of this thesis consist of: (1)The nature and strength of economic values of teacher personal characteristics and teaching job attributes. (2)The substitution between pecuniary rewards from wages and non-pecuniary benefit derived from working conditions and living amenities, and its implications for teacher personnel costs. (3)How regional policies are related to teacher wage variations and what can government do to narrow the consequential gap in education service.
The conclusions of the study include:
Both teacher personal characteristics and teaching job attributes are major determining factors of wages. Human capital components proxying higher teacher quality are positively compensated, while better daily working and living conditions are paid in the form of lower wages. In other words, hardships are associated with compensating wage differentials.
Working conditions in schools and living conditions in community where the teaching position is located are substitutable with wages. The substitution between wages and job conditions varies from -0.03 to 0.05. Negative values mean that teachers are willing to accept lower wages to work in a better-off county. It costs more for hard-to-staff regions to recruit a comparable teacher.
In consideration of wage compensations, the “Helping the Poor policy can give a better indication than the “Subsidy to Remote and Difficult Districts Scheme. Dis-utilities from uncomfortable working and living environment in poor counties cost 15% extra wage expenditures.
Accounting for teacher utility preference, disadvantageous counties classified by economic-geographic features should be financially aided based on teacher cost index(TCI) to recruit and retain quality teachers. Simulation implies that counties labeled as “poor should be provided 10% more marginal personnel budget in order to hire an average teacher who meets the basic education requirements. However, fiscal assistances based on degree of remoteness do not show consistent patterns. The most remote counties can hire a comparable teacher at a cost of only 74% of the average, while those second most remote ones pay 3.6-11.8% more.
There are two major policy implications from the results of the study:
(1)The “Subsidy to Remote and Difficult Districts Scheme and the “Helping the Poor policy have different focuses. Though the former scheme may have public-goods considerations, the latter can give a clear and differentiative policy implication for education finance.
(2)It would be an equitable and efficient way to incorporate uncontrollable external factors into a teacher wage index(TCI), and to use it to adjust education financial strategies to these difficult areas.
Detailed summary in vernacular field only.
Detailed summary in vernacular field only.
Detailed summary in vernacular field only.
Detailed summary in vernacular field only.
Detailed summary in vernacular field only.
Detailed summary in vernacular field only.
Detailed summary in vernacular field only.
Detailed summary in vernacular field only.
Detailed summary in vernacular field only.
Detailed summary in vernacular field only.
馬紅梅.
Thesis (Ph.D.)--Chinese University of Hong Kong, 2012.
Includes bibliographical references (leaves 160-173)
Abstracts in Chinese and English.
Ma Hongmei.
Chapter 第一章 --- 研究问题与背景 --- p.1
Chapter 第一节 --- 问题陈述 --- p.1
Chapter 一、 --- 研究问题 --- p.1
Chapter 二、 --- 研究目的 --- p.3
Chapter 三、 --- 研究意义 --- p.5
Chapter 第二节 --- 研究背景 --- p.7
Chapter 一、 --- 现实背景 --- p.7
Chapter 二、 --- 政策背景 --- p.12
Chapter 第三节 --- 论文结构 --- p.25
Chapter 第二章 --- 文献综述 --- p.27
Chapter 第一节 --- 特征工资理论的内容概要 --- p.27
Chapter 一、 --- 特征二因素主张 --- p.28
Chapter 二、 --- 特征的双重补偿 --- p.29
Chapter 三、 --- 职业效用最大化 --- p.32
Chapter 第二节 --- 特征工资理论之消费假说 --- p.33
Chapter 一、 --- 消费性补偿的工资理论 --- p.33
Chapter 二、 --- 消费性补偿经济学分析 --- p.34
Chapter 三、 --- 消费性补偿的现实意义 --- p.39
Chapter 第三节 --- 教师工资特征性补偿综述 --- p.44
Chapter 一、 --- 研究概况 --- p.44
Chapter 二、 --- 教师特征 --- p.47
Chapter 三、 --- 教职特征 --- p.48
Chapter 第四节 --- 教师工资分解的研究启示 --- p.50
Chapter 一、 --- 国外文献 --- p.51
Chapter 二、 --- 国内文献 --- p.52
Chapter 第三章 --- 研究设计 --- p.56
Chapter 第一节 --- 研究方法 --- p.56
Chapter 第二节 --- 数据描述 --- p.60
Chapter 一、 --- 数据来源 --- p.60
Chapter 二、 --- 样本信息 --- p.61
Chapter 第三节 --- 变量界定与分布 --- p.64
Chapter 一、 --- 因变量：教师月工资 --- p.65
Chapter 二、 --- 自变量：个人特征和岗位特征 --- p.68
Chapter 第四节 --- 研究架构 --- p.85
Chapter 一、 --- 分析结构 --- p.85
Chapter 二、 --- 模型界定 --- p.86
Chapter 第四章 --- 教师工资差异的形成机制 --- p.89
Chapter 第一节 --- 教师工资的影响因素 --- p.89
Chapter 一、 --- 教师个人特征：主导因素 --- p.89
Chapter 二、 --- 教职岗位特征：关键因素 --- p.90
Chapter 三、 --- 小结：决定教师工资的双重特征 --- p.91
Chapter 第二节 --- 基于教师个人特征的投资性收益 --- p.92
Chapter 一、 --- 解释变量：人力资本特征 --- p.92
Chapter 二、 --- 控制变量：个人背景特征 --- p.97
Chapter 三、 --- 小结：教师个人特征对工资的影响 --- p.103
Chapter 第三节 --- 基于教职岗位特征的消费性补偿 --- p.104
Chapter 一、 --- 学校实时工作环境 --- p.104
Chapter 二、 --- 县(区)社区人居环境 --- p.111
Chapter 三、 --- 小结：教职岗位特征对工资的影响 --- p.117
Chapter 第四节 --- 本章小结 --- p.119
Chapter 第五章 --- 国家政策对教师工资的影响 --- p.125
Chapter 第一节 --- 地区政策与教师工资 --- p.125
Chapter 一、 --- 边远艰苦地区政策与教师工资 --- p.125
Chapter 二、 --- 国家扶贫政策与教师工资 --- p.131
Chapter 三、 --- 小结：边穷地区政策与教师工资 --- p.134
Chapter 第二节 --- 地区政策的教育成本意义 --- p.136
Chapter 一、 --- 教师人员成本指数的建构 --- p.136
Chapter 二、 --- 边穷属性的成本指数 --- p.138
Chapter 三、 --- 小结：边穷地区政策的教育成本意义 --- p.143
Chapter 第三节 --- 本章小结 --- p.145
Chapter 第六章 --- 结语 --- p.148
Chapter 第一节 --- 主要实证结果 --- p.148
Chapter 一、 --- 教师工资差异的影响因素：个人特征与岗位特征 --- p.148
Chapter 二、 --- 教师工资差异的形成机制：特征性双重补偿 --- p.149
Chapter 三、 --- 边穷地区政策与教师工资的关系：消费性补偿 --- p.151
Chapter 四、 --- 地区政策的教育财政意义：教师工资成本指数化 --- p.152
Chapter 第二节 --- 政策启示 --- p.153
Chapter 一、 --- 教育财政意义 --- p.153
Chapter 二、 --- 完善地区政策 --- p.154
Chapter 第三节 --- 研究总结 --- p.155
Chapter 一、 --- 研究贡献 --- p.155
Chapter 二、 --- 研究不足 --- p.157
Chapter 三、 --- 研究展望 --- p.158
参考文献 --- p.160
附录 --- p.160
Books on the topic "Salaries, wages, etc"
1
W, Wright John. The American almanac of jobs and salaries. New York: Avon Books, 1996.
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2
Stewart, Reifler, and Thatcher Laura G, eds. Compensation committee handbook. 3rd ed. Hoboken, N.J: John Wiley & Sons, 2008.
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3
B, Northcraft Gregory, ed. Get paid what you're worth: The expert negotiator's guide to salary and compensation. New York: St. Martin's Press, 2000.
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Dishman, Mike L. The Fair Labor Standards Act in American schools: A guide for school officials. Lanham, Md: Rowman & Littlefield Education, 2007.
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Rewarding excellence: Pay strategies for the new economy. San Francisco: Jossey-Bass, 2000.
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United States. Bureau of Labor Statistics. Office of Survey Processing. Division of Directly Collected Periodic Surveys. Procedures Unit. Employee benefits survey, 1992: Data collection manual. Washington, D.C: U.S. Dept. of Labor, Bureau of Labor Statistics, Directly Collected Periodic Surveys, Procedures Unit, 1991.
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Unit, United States Bureau of Labor Statistics Office of Survey Processing Division of Directly Collected Periodic Surveys Procedures. Employee benefits survey, 1992: Data collection manual. Washington, D.C: U.S. Dept. of Labor, Bureau of Labor Statistics, Directly Collected Periodic Surveys, Procedures Unit, 1991.
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Powers, Susan. Employee benefits survey collection manual. Washington, D.C: U.S. Dept. of Labor, Bureau of Labor Statistics, Office of Survey Processing, 1987.
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9
Powers, Susan. Employee benefits survey collection manual. Washington, D.C: U.S. Dept. of Labor, Bureau of Labor Statistics, Office of Survey Processing, 1987.
Find full textBook chapters on the topic "Salaries, wages, etc"
1
"information. How do produced quantities influence the costs per unit? How can costs, calculated at different times, be compared? What is the best way to distribute the overheads? etc.. .. After the setting up of the accounting system, a long process of maturation began. This is evident, on the one hand, from the discussions of the Board of Directors and, on the other hand from the differences between the two sets of accounts approved by the Board of Directors in 1832 and 1872. The structure of the Com pany evolved considerably between 1832 and 1880: two mergers occurred, the first one in 1858 with Saint-Quirin, a glass manufac turer, and the second one in 1872 with Perret-Olivier, whose fields of activity were mining and chemistry. After the second merger, the sales figures for chemistry outstripped the sales of glass and mirrors and during this time the Company had grown to include 16 branches in France and Germany. DISCUSSIONS ON INDUSTRIAL ACCOUNTING All the questions dealing with the setting up of a management accounting system were discussed by the Boards of Directors. In most cases, the solutions were only practical ones. There never seemed any intent or desire by the Company to make any theory or any generalization of those practical solutions. Direct and indirect costs. The distinction between direct and indirect cost was made first in 1829 with regards to labor charges.9 Salaries, of which a comprehensive list is given above, will be separated into two groups: 1) Those concerning directly and specially with the manufacturing process. 2) Those concerning administration. At the end of the year, the former will be divided and included in the suitable items of expenses; then the latter will be included in the overheads. However, direct labor is likely to have included only the wages of workers having a permanent job, and excluded those of the day laborer, which are by their very nature fluctuating. In the soda factory, the majority of workers were day laborers, thus making it difficult to estimate precisely the ratio between direct and indirect labor charges. Production level and cost per unit. In the previously quoted chief accountant’s report concerning the financial year 1827-1828,." In Accounting in France (RLE Accounting), 259. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-27.
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